71 research outputs found
Pelaporan Piutang pada CV Kalasuba Indonesia
No full textABSTRAK Tugas akhir berjudul Pelaporan Piutang pada CV Kalasuba Indonesia bertujuan untuk mengetahui jumlah cadangan kerugian piutang yang sebaiknya dicantumkan pada neraca CV Kalasuba Indonesia dan pelaporannya terhadap laporan keuangan CV Kalasuba Indonesia.Metode yang digunakan dalam penulisan tugas akhir ini adalah metode deskriptif. Sedangkan untuk pengumpulan data, penulis menggunakan studi kepustakaan dan studi lapangan yang mencakup observasi, interview, dan dokumentasi.Obyek kajian dalam penelitian ini adalah laporan keuangan yang melaporkan piutang usaha atau neraca perusahaan. subyek kajian dalam penelitian ini adalah CV Kalasuba Indonesia yang bertempat di jalan Ki Ageng Gribig no. 49 Malang, Jawa Timur.Hasil dari penelitian ini menunjukkan bahwa pencatatan akuntansi piutang dan pelaporannya pada neraca yang dilakukan oleh CV Kalasuba Indonesia kurang sesuai dengan standar akuntansi yang berlaku di Indonesia. Piutang diakui sebesar nilai penjualan tanpa ada perhitungan estimasi piutang tak tertagih dan tidak ada penghapusan piutang usaha atas saldo piutang yang telah mengendap lebih dari satu tahun. Saran untuk CV Kalasuba Indonesia adalah diharapkan CV Kalasuba Indonesia melakukan penentuan estimasi nilai piutang yang tidak dapat ditagih dan melakukan pencatatan cadangan kerugian piutang tak tertagih setiap akhir tahun pada jurnal penyesuaian sehingga terdapat pelaporan piutang bersih pada neraca
TINJAUAN PENYELESAIAN PERMOHONAN PENGURANGAN SANKSI ADMINISTRASI PAJAK PERIODE 2019 DI KANTOR WILAYAH DJP JAKARTA SELATAN II
Full text linkThis Final Assignment Report was prepared by Sepia Maulida with Student ID Number 1741211012, with the title "Review of Completion of Requests for Reducing Tax Administration Sanctions for 2019 Period at the Regional Office of the South Jakarta DJP II" This report was prepared based on the results of research conducted by the author at the Regional Office of the DJP South Jakarta II.
The author's background takes the title above because to illustrate and know the flow of the process of completing the application for reducing the tax administration sanctions made by the taxpayer as a deduction from the tax payable.
The method used by the author in this research is descriptive method. Descriptive research is one type of research that aims to describe or describe the data that has been collected as there is no intention to make conclusions that apply to the public or generalization.
The results obtained from this study are explained that taxpayers who have objections to tax bills or tax assessments issued by the Directorate General of Taxes can burden taxpayers because there is an element of error that burdens taxpayers, taxpayers can also use the facility by filing a facility lawsuit and appeal with the aim of the Directorate General of Taxes can review the decision by submitting a letter requesting reduction or elimination of tax administration sanctions with the aim of deductible tax deductible
PERLAKUAN AKUNTANSI AKTIVA TETAP MENURUT STANDAR AKUNTANSI KEUANGAN NO 16 DAN PENGARUHNYA TERHADAP LABA PERUSAHAAN (STUDI KASUS PADA KSP “MITRA SENTOSA” KREMBUNG)
Full text linkAbstract
Maulida,Elvania, 2018. Treatment of depreciation of fixed assets according to
financial accounting standards number 16 and its effect on companyprofits of
study casein savings and loan cooperatives KSP “Mitra Sentosa” Krembung.
Thesis or final assignment, accounting study program, faculty of
economics, Islamic University of Majapahit (UNIM).
Mentor I : Hari Setiono, SE., M.Si
Mentor II : Toto Heru Dwihandoko., SE., MM., Ak., CA
A business entity engaged in services or trade requires fixed assets to run its
operasional activities. Depreciation of property and equipment is due to the
reduced usefulness of fixed assets caused by the use of the fixed assets.
Therefore, the calculation of depreciation cost is very important to know the
causes of changes that occur both beneficial and adverse so that appropiate
action can be taken.
Saving and loan cooperatives (KSP) Mitra Sentosa Krembung uses the
straight-line method in calculating inventory depreciation and fixed assets,
observations made by the author of the effect of depreciation methods on
operating income in the financial statements, by comparing financial statements
before and after adjustments. This adjustments is carried out because of the
difference in costs contained in the depreciation expense, namely the financial
statements before and after adjustments.
Based on the results of the discussion on inventory depreciation and fixed
assets in 2017, there is a difference in office inventory depreciation costs of Rp.
2,035,426, - and office buildings amounting to Rp 7,527,711, - therefore
adjustments were made to retained earnings of Rp. 9,563,197. This difference
occurs due to inventory depreciation accounting treatment and buildings that are
not in accordance with financial accounting standards, thus affecting the
company's financial statements, therefore, the company must consider many
things in making policies on recording the acquisition price of fixed assets,
depreciation of fixed assets, and the presentation of fixed assets in the financial
statements. Because this will also have an impact on determining the taxes that
must be paid and net income that does not describe the actual state of a
company and the decision taken by a company in the future.
Keywords: fixed assets, depreciation of fixed assets, financial statement
Designing Enterprise Resources Planning Application for Integrating Main Activities in a Simulator Model of SCM Network Distribution
Full text linkCollaborative supply chain is a specific topic in supply chain management and studied by
industrial engineering students in supply chain management course. Unfortunately, conventional
learning media cannot explain the phenomenon of collaborative supply chain to the students. This study
aimed to design a dynamic learning media so that inter-company collaboration and information sharing
on the activities of Supply Chain entities can be explained effectively to the students. The problem was
solved using 3 (three) steps. First, the distribution network was described using mock up. It consists of
miniature trucks, miniature network and miniature of the manufacturer-distributor-retailer embedded
with tag and reader of RFID. Second, the Enterprise Resources Planning application was developed for
supporting business activities. Third, we developed the integrator consists of monitor’s user interface
and practice modules. The result of the research - an SCM-Simulator – will be able to improve learning
skills of industrial engineering graduates, especially abilities to identify, formulate, and solve the
activities of tactical plan & operational routines of Supply Chain entities. However, distribution module
designed is for limited scale laboratory study of simple objects.
Keywords: Distribution Network, Enterprise Resource Planning, Industrial Engineering Education,
SCM Simulator,and Learning Media
Comparison of Accuracy Level Between Support Vector Machine (SVM) Using Polynomial Kernel & Radial Basis Function (RBF) Kernel For Classification of Polycystic Ovary Syndrome (PCOS)
No full textPolycystic Ovary Syndrome (PCOS) is a hormonal disorder that is common in women of reproductive age. Early diagnosis of PCOS is very important to prevent long-term complications. In this study, the author classified PCOS data using the Support Vector Machine (SVM) method with two types of kernels, namely the Polynomial Kernel and the Radial Basis Function (RBF) Kernel, and compared it to the Logistic Regression method. The classification process uses a dataset that has been processed through the preprocessing and data division stages. The training and testing processes are carried out to evaluate model performance. The SVM model with the Polynomial Kernel produces an accuracy of 71%, while the SVM model with the RBF Kernel produces an accuracy of 72%. In comparison, the Logistic Regression method obtained the highest accuracy of 74%. These results indicate that SVM with the RBF Kernel is able to provide competitive performance compared to other methods, especially in handling non-linear data.61 PagesSkripsi Sarjan
ANALISIS EFEKTIFITAS PENGELUARAN DENGAN PENGGUNAAN BELANJA BARANG PADA KANTOR PUSAT BADAN KEPEGAWAIAN NEGARA (BKN)
Full text linkMEGA SRI MAULIDA., 2011. 8323118238. THE ANALYSIS OF EXPENDITURE EFFECTIVENESS IN USING GOODS AT THE OFFICE CENTRE OF NATIONAL CIVIL SERVICE AGENCY (BKN). Diploma of Accounting Studies Program. Accounting Department. Faculty of Economics. Jakarta State University.
The problem that occurs is found by the CPC as the external auditor in the financial statements BKN made by BKN that there are errors in the recording of the financial statements on the account code 52, there is a mismatch between the user contract with a budget over spending account items of the problems occurred then it disclosed in the audit report.The purpose of this study was to determine what factors that cause recording errors and usage BKN spending on goods and to determine the level of effectiveness of expenditure with the use of shopping goods by BKN. The method used in this paper is a study with qualitative and quantitative descriptive method.
Kualiatif methods used by the author in this research is to analyze what factors cause errors in the use and recording of goods expenditure account on BKN. Then the quantitative methods used by the authors to calculate the ratio of expenditure management and effectiveness. To obtain the data in scientific writing, the writer uses the method of data collection through literature review, interviews and direct observation.
From the results of the writing that is done will be known what factors cause errors in the recording of usage and expenditure account of goods where it is a problem that occurs in BKN and can determine the level of effectiveness conducted by the BKN against the use of budget spending, especially on account of goods. Then with this study will be obtained advice from the problem that occurred that will bring BKN in the use of the material expenditure towards the better for years to come
Analisis Kenyamanan Belajar Daring Mahasiswa Fakultas Mipa Stambuk 2019 Universitas Sumatera Utara Menggunakan Metode Quality Function Deployment (Qfd
No full textThe purpose of this study was to find out how comfortable students are in the online learning process during the Covid-19 pandemic. The subject of this study was a student of Faculty of Mathematics and Natural Sciences 2019, University of North Sumatra. In this study, the author uses the Quality Function Deployment research method up to stage 3, namely to try to find out the service attributes desired by students, namely: level of importance, student and lecturer performance, technical parameters, procedures and convenience. The result of the research analysis of the convenience of the online learning process for statistical students at the University of North Sumatra by using the QFD method, obtained 23 service attributes desired by students and translated into 10 technical parameters in the House of Quality (HOQ).66 HalamanSkripsi Sarjan
The determination of antioxidant activity of Brazil-cherry (Eugenia uniflora L.) leaves extract using FRAP method
No full textThe contributions of computer facility, test preparation, and learning motivation against the results of computer-based final examination result of VHS students of software engineering expertise package in Malang city
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