1,720,978 research outputs found

    Perhitungan Upah Lembur dan Prosedur Pemberian Insentif Pegawai PT. Perkebunan Nusantara III (Persero) Medan

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    Overtime Wage Calculation is one of the important things that must be seen properly and studied properly. The calculation, which greatly influences the decision to give wages, makes the calculation a determinant of the success of the Human Resources department in carrying out its duties. Meanwhile, the procedure for giving wages is closely related to the company's SOP which can be assessed whether the HR field is carrying out its duties properly. Seeing these problems, the author wants to see how the form of wage calculation according to KEPMEN No. 102 of 2004 is carried out by PT Perkebunan Nusantara III. And how the procedure for giving bonuses that must be followed in order to comply with the appropriate company rules. After the research that the author has undergone, it can finally be seen how the actual calculation of overtime wages is appropriate and assisted by the application of PTPN III legislation in determining the amount of overtime wages. While the form of procedure that the author gets for providing incentives, PTPN III has not provided bonuses in the form of incentives that are differentiated from the type. But in the form of annual service rewards and the provision of which is spread according to the actual types of incentives.54 HalamanKertas Karya Diplom

    Evaluasi Sistem Penagihan dan Pembayaran Listrik di PT. PLN (Persero) ULP Medan Baru

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    This study aims to evaluate the efficiency and effectiveness of the billing and payment system at PT PLN (Persero) ULP Medan Baru. The author conducted research to determine system performance and whether the system meets community needs. This research also provides benefits for writers, PT PLN (Persero) ULP Medan Baru, and readers. The research was conducted using qualitative and descriptive methods, with data collected through observation, interviews and document studies at PT PLN (Persero) ULP Medan Baru. This final project discusses the organizational structure and billing/payment system of PT PLN (Persero) Medan Baru Customer Service Unit. The Billing System is neatly arranged using a flowchart. The billing process involves recording electricity usage, generating bills, and sending bills to customers for payment. If the bill is not paid, the electricity can be disconnected and the customer can be terminated. then the System uses PPOB for payment and AP2T for centralized customer service.48 HalamanKertas Karya Diplom

    Evaluasi Sistem Penagihan dan Pembayaran Listrik di PT. PLN (Persero) ULP Medan Baru

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    This study aims to evaluate the efficiency and effectiveness of the billing and payment system at PT PLN (Persero) ULP Medan Baru. The author conducted research to determine system performance and whether the system meets community needs. This research also provides benefits for writers, PT PLN (Persero) ULP Medan Baru, and readers. The research was conducted using qualitative and descriptive methods, with data collected through observation, interviews and document studies at PT PLN (Persero) ULP Medan Baru. This final project discusses the organizational structure and billing/payment system of PT PLN (Persero) Medan Baru Customer Service Unit. The Billing System is neatly arranged using a flowchart. The billing process involves recording electricity usage, generating bills, and sending bills to customers for payment. If the bill is not paid, the electricity can be disconnected and the customer can be terminated. then the System uses PPOB for payment and AP2T for centralized customer service.48 HalamanKertas Karya Diplom

    Analisis Pengendalian Internal terhadap Pengelolaan Kas pada PT.Perkebunan Nusantara III (Persero)

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    Cash is a company asset that plays an important role in the development of a company, therefore the company is required to have internal controls to control the use of cash. This research was conducted to see whether the internal control analysis of cash management at PT. Perkebunan Nusantara III (Persero) can minimize and maximize its system, by conducting research using direct observation and interviews with the sources directly concerned. Based on the results of the analysis and discussion, the authors found that the application of internal control to cash management at PT. Perkebunan Nusantara III (persero) is implemented very well and in accordance with the duties and functions of internal control implemented, in cash management a clear separation of responsibilities has been implemented in the implementation of cash receipts and disbursements transactions with every transaction that occurs is checked and coordinated by an authorized official. The results of this analysis can be seen in the results of observations obtained by the author with very good results.50 HalamanKertas Karya Diplom

    Analisis Pengendalian Internal terhadap Pengelolaan Kas pada PT.Perkebunan Nusantara III (Persero)

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    Cash is a company asset that plays an important role in the development of a company, therefore the company is required to have internal controls to control the use of cash. This research was conducted to see whether the internal control analysis of cash management at PT. Perkebunan Nusantara III (Persero) can minimize and maximize its system, by conducting research using direct observation and interviews with the sources directly concerned. Based on the results of the analysis and discussion, the authors found that the application of internal control to cash management at PT. Perkebunan Nusantara III (persero) is implemented very well and in accordance with the duties and functions of internal control implemented, in cash management a clear separation of responsibilities has been implemented in the implementation of cash receipts and disbursements transactions with every transaction that occurs is checked and coordinated by an authorized official. The results of this analysis can be seen in the results of observations obtained by the author with very good results.50 HalamanKertas Karya Diplom

    Contribution of Land And Building Tax (PBB) to Medan City’s Original Regional Income (PAD) at The Medan City Regional Tax and Distribution Management Agency

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    According to Soerjono Soekanto, contributions are defined as a form of contribution of money or funds, assistance with energy, assistance with ideas, assistance with materials, and all kinds of assistance that might help the success of activities in a forum, association, and so on. According to Soemitro (2001) Land and Building Tax (PBB) is a tax imposed on immovable property, therefore what is important is the object, and therefore the condition or status of the person or entity used as the subject is not important, and does not affect the amount of the tax, therefore also called objective tax. Original Regional Income (PAD) is a regional government right that is recognized as an addition to the value of net assets obtained from Regional Taxes, Regional Levies, Separated Regional Wealth Management Results, and other legitimate Regional Original Income, as stated in Law Number 23 of 2014 concerning Regional Government. This research aims to: (1) Analyze Land and Building Tax (PBB) revenues by the targets set during 2020 to 2023; (2) understand the contribution of Land and Building Tax (PBB) revenue to Regional Original Income (PAD) in the Medan City Government during 2020 to 2023; (3) Analyze the factors that cause a decrease in the number of Tax Notices Due (SPPT) in paying Land and Building Tax (PBB) from 2020 to 2023. In this research, the author uses data analysis techniques with descriptive analysis methods, whereby data is described and processed using effective analysis. The results of this research show that: (1) Realization of Land and Building Tax (PBB) revenue has generally not reached the target that has been set with the average revenue effectiveness being categorized as quite effective; (2) The contribution of Land and Building Tax (PBB) to Regional Original Income (PAD) has a greater value compared to other regional taxes with the average contribution categorized as medium; (3) Factors that influence the reduction in Tax Returns Due (SPPT) in paying taxes are caused by internal factors and external factors.99 PagesKertas Karya Diplom

    Analisis Belanja Biaya Eksploitasi Pengangkutan Crude Palm Oil (CPO) pada PT. Perkebunan Nusantara IV Medan

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    One of the products produced in the plantation product processing sector is palm cooking oil, while one of the products from the plantation sector produced by companies is crude palm oil (CPO) which is produced from fresh fruit bunches (FFB) of oil palm trees. However, in 2020 internal CPO sales decreased by 4% because the plantation product processing sector purchased external CPO, which has cheaper transportation costs. According to PT. Pamina Adolina, the economic crisis in Europe caused the CPO commodity prices to decline. However, the operating costs of the CPO producing division increased by 17%. This increase was mainly due to high transportation costs. The purpose of this research is to analyze Crude Palm Oil (CPO) transportation costs/rates to find out whether these costs/rates have increased or decreased in 3 years. The mode of transportation of choice is Tank Trucks/KKW.67 HalamanKertas Karya Diplom

    Analisis Sistem Pengendalian Persediaan Barang Dagang pada PT Sinar Sosro DC KPB Deli Serdang

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    The purpose of this study was to determine the merchandise inventory control system and the effectiveness of the control system in achieving the target company PT Sinar Sosro DC KPB Deli Serdang. The type of research used is descriptive research. The type of data used in this practice is qualitative data. Data sources come from primary and secondary data. The data analysis technique uses a qualitative descriptive analysis technique. The results of the study show that the merchandise inventory control system has been running quite effectively by using the FIFO method of assessment and the perpetual method of recording systems. The obstacle found in the company was the occurrence of bad stock on the 250 ml Apple FTG Apple Fruit Tea product but it was still within a reasonable ratio value with a value below 0.5.58 HalamanKertas Karya Diplom

    Prosedur Realisasi Anggaran Belanja Rapat Reses DPRD pada Sekretariat Dewan Perwakilan Rakyat Daerah Kota Medan

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    The Assembly at provincial, regional, or municipal level recess meeting is an activity of visiting the Electoral District or each Constituency to carry out their duties, namely absorbing and following up on the aspirations of their Dapil as a form of moral and political accountability to their constituents. The purpose of this practice is to find out the procedure for disbursing funds during the Medan City Assembly at provincial, regional, or municipal level recess. Sources or samples from the results of this study were taken from the location of the Medan City Assembly at provincial, regional, or municipal level Office, the Medan City DPRD Secretariat at Jalan Kapten Maulana Lubis No. 1, Petisah Tengah , Kec. Medan Petisah, Medan City, North Sumatra 20236 and uses a descriptive qualitative research method which explains the data in accordance with the results of practice and is translated through writing. The results from practice show that the procedure for realizing the expenditure budget for the Medan City DPRD recess meeting is divided into 5 stages, namely: ( 1) Receiving proposals for administrative planning and budget use, (2) Checking and initialing administrative planning recaps and budget use, (3) Checking and initialing administrative planning recaps and budget use & instructing the Treasurer for the process of disbursing funds, (4) Realizing recess implementation budget funds, (5) Receive and distribute recess needs funds.53 HalamanKertas Karya Diplom

    Function of LHP on LKPD to Audit Opinion in 2022 at the Supreme Audit Agency of the Republic of Indonesia Representative for North Sumatra

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    The Audit Board of the Republic of Indonesia Representative for North Sumatra has the authority to examine the finances of the regional government financial reports, state government financial reports to anticipate acts of corruption or government non-compliance with the budget that has been set or non-material. This study aims to provide benefits for the reader that the importance of the results of the examiner's report is to find out the findings, recommendations and problems in each entity examined. Research methods from the results of interviews produce secondary data which is recommended, this research is a qualitative method that explains the function of the examiner's report on local government financial reports. From the results of the research, the authors conclude that the auditor's report is very useful in determining the audit opinions of each audited entity and producing findings and recommendations on deviating issues based on reports provided by the regional government and those examined by BPK directly. The function of the examiner's report on local government financial reports aims to find out the performance of the local government examined by the BPK whether the local government has carried out its duties properly and has not resulted in acts of fraud or government non-compliance.77 PagesKertas Karya Diplom
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