Analisis Prosedur Pembentukan Kas Besar dalam Sistem Informasi Akuntansi pada PD. Paja Pinang

Penelitian ini memiliki tujuan untuk mengetahui dan menganalisis prosedur pembentukan kas besar, apakah berpengaruh positif dan signifikan terhadap sistem informasi akuntansi pada PT. PD Paja Pinang. Berdasarkan penelitian yang dilakukan atas prosedur pembentukan kas besar terhadap sistem informasi akuntansi dapat disimpulkan bahwa PT. PD Paja Pinang telah melaksanakan pembentukan kas besar dengan baik dan Sistem informasi akuntansi pada PT. PD Paja Pinang telah berfungsi dengan baik. Pembentukan kas besar positif dan signifikan terhadap sistem informasi akuntansi. Penelitian ini dilakukan di PT. PD. Paja Pinang di Jl. Samanhudi No.15 dari Januari s/d Februari 2023.  Hasil penelitian ini menunjukkan bahwa dengan diterapkannya pembentukan kas besar dengan efektif dan efisien maka dapat meningkatkan kualitas sistem informasi akuntans

Analisis Pelaksanaan Pengawasan Prosedur Purchase Order (PO) pada PT Pancakarsa Bangun Reksa di Binjai

Artikel ini mengenai Pelaksanaan Pengawasan Prosedur Purchase Order Pada PT Pancakarsa Bangun Reksa - Binjai. Penelitian ini bertujuan untuk mengetahui kendala dan solusi Pelaksanaan Pengawasan Purchase Order Pada PT Pancakarsa Bangun Reksa di Binjai. Metode yang digunakan dalam penelitian adalah deskriptif kualitatif yaitu menggambarkan hasil observasi dan menganalisa dengan data yang diperoleh perusahaan. Setelah melakukan analisis dan pembahasan masalah, penulis memperoleh kesimpulan bahwa Pengawasan Purchase Order Pada PT Pancakarsa Bangun Reksa berjalan dengan baik

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Terdaftar Di BEI Tahun 2016-2020

The purpose of this study is to determine the effect of good corporate governance on the financial performance of companies listed on the IDX in 2016-2020. The variables used in this study are the board of commissioners (X1), the board of directors (X2), the audit committee (X3), and financial performance (Y). The method used in this study is a quantitative method with a purposive sampling technique. The type of data collection is secondary data which is accessed on the IDX official website. The results obtained partially show that the board of commissioners has no significant effect on the company’s financial performance, the board of directors has a significant effect on the company’s financial performance, and the audit committee has no significant effect on the company’s financial performance. Meanwhile, the three variables are; the board of commissioners, the board of directors, and the audit committee simultaneously have a significant effect on the financial performance of companies listed on the IDX in 2016-2020

Sistem Pelayanan dan Administrasi Kantor Imigrasi Kelas II Tpi Tanjung Balai Asahan 2023

This research aims to determine the public services provided by the TPI Tanjung Balai Asahan Class II Immigration Office. The research used in this research is descriptive using a qualitative approach. The data collection techniques were carried out using observation, interviews and document review techniques. The research results show that the quality of passport registration services in the current era is carried out online, but there are still many people who do not know this information and do not understand the flow of online registration. Based on the analysis, the M-PASPOR application which has been determined by the Immigration office policy makes it easier for people to access and not queue too much at the TPI Tanjung Balai Asahan Class II Immigration office

Efektivitas Peran BAPPEDA Dalam Perencanaan Pembangunan Labuhan Batu

Regional development planning involves the Regional Development Planning Agency, which is an institution that supports regional development within its area of ​​authority. Bappa's responsibility is to provide technical regulations for services and development strategies. The purpose of this research is to determine the impact of performance on Bappa Medan. Research that focuses on the effectiveness of this role is descriptive and qualitative. Interviews with workers in the regional equipment and infrastructure sector were used as a data collection method. Secondary data was obtained from books and articles discussing the impact of Bafeda in Medan. Based on the research results, Bapeda's performance in Medan has not been completely successful

Analisis Penerapan Akuntansi pada Koperasi Mitra Usaha Simpan Pinjam PT Herfinta Falm & Plantation Tanjung Medan

Penelitian ini dilakukan di Koperasi Mitra Usaha Simpan Pinjam PT. Herfinta Falm & Plantation Tanjung Medan yang bertujuan untuk mengetahui kesesuaian Penerapan Akuntansi dengan SAK ETAP. Metode penelitian yang digunakan adalah Deskriptif kualitatif. Data yang dipergunakan peneliti adalah data primer dan data sekunder. Teknik pengumpulan data yang diperlukan yaitu wawancara, observasi. dan dokumentasi. Hasil penelitian menunjukkan bahwa pada proses pelaksanaan akuntansi yang ada, Koperasi Mitra Usaha Simpan Pinjam PT. Herfinta Falm & Plantation Tanjung Medan belum sepenuhnya melakukan pencatatan sesuai dengan SAK ETAP dalam penerapan akuntansi nya terdapat bebarapa laporan yang belum disajikan diantaranya laporan arus kas dan catatan atas laporan keuangan. Berdasarkan hasil penelitian dan pembahasan pada Koperasi Mitra Usaha Simpan Pinjam PT. Herfinta Falm & Plantation Tanjung Medan dapat disimpulkan bahwa penerapan akuntansi belum sepenuhnya berjalan sesuai dengan SAK ETAP tetapi perusahaan sudah melakukan mengidentifikasi bukti dengan adanya laporan neraca saldo

Analisis Pencatatan Akuntansi Aktiva tetap dan Akuntansi Piutang pada laporan Keuangan di Koperasi Unit Desa Cahaya Sinunukan 3 Mandaling Natal

Catatan Aktiva tetap dan piutang terangkum dalam laporan keuangan. Laporan keuangan adalah hasil dari suatu proses kegiatan pencatatan akuntansi yang merupakan suatu ringkasan dari transaksi-transaksi keuangan yang terjadi selama periode tahun berjalan. Laporan keuangan koperasi harus disesuaikan dengan SAK-ETAP agar menghasilkan laporan keuangan yang berkualitas. Penelitian ini bertujuan untuk mengetahui apakah pencatatan akuntansi aktiva tetap dan akuntansi piutang pada Koperasi Unit Desa Cahaya Sinunukan 3 telah sesuai dengan SAK ETAP. Jenis penelitian yang digunakan adalah penelitian Kualitatif Deskriptif. Data yang digunakan pada penelitian ini yaitu data sekunder berupa Laporan keuangan Koperasi Unit Desa Cahaya Sinunukan 3. Hasil yang ditemukan pada penelitian ini menunujukkan bahwa Pencatatan Akuntansi Aktiva Tetap pada Koperasi Unit Desa Cahaya Sinunukan 3 belum sesuai dengan SAK ETAP, karena pada penentuan harga perolehan aktiva tetapnya hanya mencatat sebesar harga beli saja tanpa ditambah dengan biaya-biaya yang dikeluarkan pada saat perolehan tersebut. Pencatatan Akuntansi piutang pada Koperasi Unit Desa Cahaya Sinunukan 3 Juga belum sesuai dengan SAK ETAP, karena mereka belum menerapkan pencatatan piutang tak tertagih pada piutang yang sudah lama dari tanggal jatuh tempo

Analisis Prediksi Kebangkrutan Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI)

The goal of this study is to use the Altman Z-Score approach to predict and quantify the level of bankruptcy in Property and Real Estate Sector Firms listed on the Indonesian Sharia Stock Index. Moreover, to determine which businesses have the highest and lowest rates of bankruptcy. A company's financial ratios based on the financial ratios of the Altman Z-Score are the variable utilized in the study's discussion of using the original Altman Z-Score to predict bankruptcy. Working capital to total assets divided (X1), retained earnings to total assets divided (X2), earnings before interest and taxes divided (X3), share market value to total debt divided (X4), and sales to total assets divided (X1) are the financial ratios (X5). This study is quantitative in nature. Secondary data in the form of annual financial reports that were downloaded from www.idnfinancials.com between 2016 and 2019 is the type of data that was used. The Altman Z-Score, which has the formula Z = 1.2.X1 + 1.4.X2 + 3.3.X3 + 0.6.X4 + 1.0.X5, is used in the data analysis to determine the level of bankruptcy for the years 2016 to 2019. The findings of this study show that from 2016 to 2019 APLN, ADHI, ASRI, DILD, GAMA, MDLN, CTRA, and DART are in the danger zone according to the results of the bankruptcy prediction analysis based on the Altman Z-Score. BSDE company is in a vulnerable/grey zone. Meanwhile, the PLIN company is in a safe zone. The company that has the highest bankruptcy rate is DART and the company that has the lowest bankruptcy rate is PLIN

PEMBERDAYAAN EKONOMI KREATIF PEDESAAN MELALUI PLASTIC WASTE RECYCLING (STUDI KASUS BANK SAMPAH MANDIRI DESA TEBING LINGGAHARA KEC. BILAH BARAT KAB. LABUHAN BATU)

The purpose of this study is to see: (1) The pattern of cooperation carried out in the independent waste bank, (2) the process carried out by the waste bank in empowering the creative economy of rural communities through plastic waste recycling at the Mandiri Desa Garbage Bank. Linggahara Cliff Kec. West Bar Kab. Labuhan Batu, (3) The social and economic impacts felt by the community from the presence of the Mandiri Waste Bank. This study uses a qualitative descriptive research approach. The qualitative approach is more directed to in-depth or detailed analysis (in-depth analysis), namely examining problems one by one because the characteristics in each problem are not the same as one another. The results obtained through this study are a creative economic empowerment process carried out through plastic waste recycling or plastic waste recycling in independent waste banks that has been carried out quite well. Plastic waste recycling activities carried out by the Mandiri Waste Bank have provided many impacts as well as social and economic benefits for the community and members

Pengaruh Sistem Pengendalian Internal dan Good Corporater Governance Terhadap Pencegahan Fraud Pada PT. Jasa Marga (Persero) Tbk Cabang Belmera Krakatau

This study is to find out how the Influence of Internal Control System and Good Corporate Governance on Fraud Prevention at PT. Jasa Marga (Persero) Tbk Belmera Krakatau Branch. This study uses quantitative research methods and sample collection techniques using saturated sampling techniques by disseminating questionnaire data throughout the company's population. The total sample that filled out the questionnaire data of this study was 40 people. The population in this study is PT. Jasa Marga (Persero) Tbk Belmera Krakatau Branch.  Data processing data analysis uses multiple linear regression analysis with the help of SPSS software. The data tests used for multiple linear regression are quality tests and classical assumption tests. The results of this study show that the Internal Control System and Good Corporate Governance affect fraud prevention. Where control activities are carried out to assess the performance of employees with the separation of duties according to the functions and responsibilities of each employee, so that there are no concurrent positions that can be opportunities or opportunities for employees to commit fraud and the principles of GCG are always applied in the company, besides that good corporate governance can be a factor to prevent fraud,  So that fraud prevention does not occur