NALISIS PEMBERIAN INSENTIF KARYAWAN DALAM UPAYA PENINGKATAN PIUTANG TERTAGIH PADA PT. RENALTI UTAMA MEDAN

In an effort to increase receivables collection, incentives are one of the important steps to take because with these incentives it is expected that sales and collectors will work professionally and be motivated to participate in minimizing bad debts. This study aims to determine the provision of employee incentives can increase the amount of receivables that can be billed at PT. Renalti Utama Medan. The type of data used in this research is quantitative data. Sources of data used are primary and secondary data obtained through interviews, observation and documentation. The data analysis technique used is descriptive analysis. The results of the study found that the incentives given to the collection team were quite large, this was seen from the amount of receivables collected in 2020 of Rp. 166,305.673 and in 2021 it is Rp. 159,495,339 and the amount of incentives in 2020 is Rp. 2,804,844.28 and in 2021 a significant increase of Rp. 6,803,742.22 even though the receivables collected decreased in 2021. These incentives play a role in the collection of receivables at PT. Renalti Utama Medan where the total receivables in 2020 are Rp 228,242,214 and collectibles are Rp 166,305.673, in 2021 the total receivables are Rp 246,914,642 and collectibles are Rp 159,495,339. When viewed from the receivables collectible in 2021, the amount decreased and was not significant compared to the previous year. And if it is related to receivables where in 2020 the total receivables are greater than in 2021, it can be concluded that there has been an increase in the total amount of receivables collection because it will be easier to collect them. This has an impact on increasing the incentives provided

Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Consumer Goods Yang Terdaftar Di Bei Periode 2017-2021

Penelitian ini bertujuan memberikan bukti empiris mengenai profitabilitas, leverage, ukuran dewan komisaris dan ukuran perusahaan dalam memprediksi nilai perusahaan dengan menguji masing-masing variabel. Objek penelitian adalah perusahaan consumer goods yang terdaftar di BEI periode 2017-2021. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah sampling jenuh, yang melibatkan 45 perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017- 2021 dengan periode pengamatan selama 5 (lima) tahun adalah sebanyak 225 sampel perusahaan. penelitian ini menunjukkan bahwa profitabilitas, leverage dan ukuran dewan komisaris berpengaruh signifikan terhadap nilai perusahaan. Sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan

Pengembangan Tes Berpikir Kreatif terhadap Hasil Belajar Akuntansi Siswa SMA Darussalam Medan

The purpose of this study was to determine the effectiveness of the accounting creative thinking test on the learning outcomes of SMA Darussalam, to determine the sensitivity of the accounting creative thinking test to the learning outcomes of SMA Darussalam and to determine the students' responses to the accounting creative thinking test on the learning outcomes of SMA Darussalam. This research is a research on the development of Sugiono's modification through four stages, namely, test design, validation, limited trials and extensive trials. The instruments used in this study were creative thinking tests, validation sheets and student response questionnaires. The instrument was declared to have met the quality of the test. Testing the quality of the test for creative thinking in accounting by looking at the results of the validity, the distinguishing power of the questions, the difficulty level of the questions and the reliability of the questions. Based on the results of the calculation, it was found that the developed creative thinking test was less effective, because the average value of students' creative thinking skills had not yet reached a value of 60. The sensitivity of the creative thinking test was sensitive to student accounting learning outcomes with an average of 0.434. Student response to the creative thinking test developed was negative which was below 80%, which was 71.85%. So it can be concluded that the sensitivity of the accounting creative thinking test and the time it takes to complete the creative thinking test is effective and usable. However, in the creative thinking test category this is not effective because to answer the test requires a sufficiently deep skill, and this has not been mastered by the students

ANALISIS ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA OPERASIONAL

The study aims to analyze the budget as a means of controlling operating costs at PT Pelita Guna Lestari. The research uses secondary data which is quantitative and qualitative in nature. Data collection using interviews and documentation studies. The data analysis method used is descriptive. The results of the study found that the company has not carried out all cost controls properly, it can be observed from the existence of costs that experience unfavorable variance due to lack of supervision from management.Keyword: Budgeting, Analysis of variance, Operational cost contro

ANALISIS RASIO PROFITABILITAS SEBAGAI DASAR UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. SAMUDERA INDONESIA TBK

ABSTRACTProfitability ratios indicate a company's ability to generate profits, in other words, it can measure a company's success and ability to use its assets productively. The higher the company's profitability ratio, the greater the level of profits owned by the company. This research problem formulation is how the results of the calculation of Gross Profit Margin, Net Profit Margin, Return on Assets, Return on Equity at PT. Samudera Indonesia Tbk, how is the growth of financial performance at PT. Samudera Indonesia Tbk in terms of rasioprofitability from 2015 to 2017. The purpose of this study was to determine the results of the calculation of Gross Profit Margin, Net Profit Margin, Return on Assets, and Return on Equity at PT. Samudera Indonesia Tbk, to find out the growth of PT. Samudera Indonesia Tbk in terms of profitability ratios from 2015 to 2017.The type of data used in this study is quantitative data, namely financial statements. This study uses secondary data sources, namely financial statements, a brief history of the company, the organizational structure of the company. Data collection techniques used in this study were documentation. Data analysis method used in this research is descriptive statistical method, by: calculating profitability ratios, analyzing and discussing the company's financial performance, and drawing conclusions.The results of this study indicate that the calculation of the profitability ratio PT. Samudera Indonesia Tbk, which was reviewed using Gross Profit Margin, Net Profit Margin, Return on Investment, and Return on Equity has increased, this shows that the company's ability to obtain profits from the management of assets, equity, and company revenue has increased. The financial performance of the company PT. Samudera Indonesia Tbk in terms of profitability ratios have increased, so that the company's financial position is in good condition and the company's profit level has increased every year. Thus, the management has used profitability ratio analysis as a basis for evaluating the company's financial performance at PT.Samudera Indonesia Tbk. Keywords: Profitability Ratio Analysis, Financial Performance, Financial Statement

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN PENENTUAN HARGA JUAL DENGAN PENDEKATAN COST-PLUS PRICING (STUDI KASUS PADA RUMAH PRODUKSI WAN TEMPEH)

The purpose of this study is (1) to find out the difference between the calculation of the cost of production that has been carried out by the Wan Tempeh Production House using the full costing method, (2) to determine the difference in the determination of the selling price of the Tempeh Wan Production House by the cost-plus pricing method. Source of data comes from primary data and in the form of numbers (quantitative).  Data obtained by interview, observation and documentation.  To answer the problem statement, a descriptive analysis method is used.The results obtained are (1) there is a difference in the calculation of the cost of production according to the company using the full costing method.  The reason is because the company has not yet implemented the calculation of production costs in accordance with the theory of cost accounting, which includes elements of direct raw material costs, direct labor costs and factory overhead costs, both variable and fixed.  (2) there is a difference in determining the selling price according to the company using the cost-plus pricing method.  It caused by the differences in the allocation of production costs and markup determination

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN PENENTUAN HARGA JUAL DENGAN PENDEKATAN COST-PLUS PRICING (STUDI KASUS PADA RUMAH PRODUKSI WAN TEMPEH)

The purpose of this study is (1) to find out the difference between the calculation of the cost of production that has been carried out by the Wan Tempeh Production House using the full costing method, (2) to determine the difference in the determination of the selling price of the Tempeh Wan Production House by the cost-plus pricing method. Source of data comes from primary data and in the form of numbers (quantitative).  Data obtained by interview, observation and documentation.  To answer the problem statement, a descriptive analysis method is used.The results obtained are (1) there is a difference in the calculation of the cost of production according to the company using the full costing method.  The reason is because the company has not yet implemented the calculation of production costs in accordance with the theory of cost accounting, which includes elements of direct raw material costs, direct labor costs and factory overhead costs, both variable and fixed.  (2) there is a difference in determining the selling price according to the company using the cost-plus pricing method.  It caused by the differences in the allocation of production costs and markup determination

AKUNTANSI SUMBER DAYA MANUSIA PADA PT. CATUR KARYA SENTOSA

RINGKASAN - Akuntansi sumber daya manusia adalah akuntansi bagi sumber daya manusia selaku sumber daya perusahaan. Akuntansi sumber daya manusia yakni cara mengidentifikasikan serta mengukur informasi perihal sumber daya manusia serta mengkomunikasikan informasi data tersebut pada pihak yang berkepentingan. Penelitian ini mengidentifikasikan masalah yang bersangkutan kepada akuntansi sumber daya manusia dalam perekrutan tenaga kerja pada PT. Catur karya Sentosa, dimana pengeluaran perusahaan untuk merekrut, melatih serta memajukan tenaga kerja dimasukkan kedalam kelompok biaya. Riset ini mempunyai tujuan guna mengetahui perlakuan akuntansi sumber daya manusia dalam perekrutan tenaga kerja, pengukuran serta pengungkapannya didalam laporan keuangan pada PT. Catur Karya Sentosa. Riset ini menggunakan data kuantitatif dan berasal dari data sekunder. Teknik pengumpulan data dengan cara wawancara dan dokumentasi. Untuk menganalisis informasi data digunakan metode deskriptif. Hasil dari riset ini memperlihatkan perbandingan sebelum dan sesudah diterapkan akuntansi sumber daya manusia dalam laporan finansial perusahaan. Perusahaan selama ini menggunakan laporan keuangan konvensional dimana pengeluaran untuk sumber daya manusia masih diakui sebagai beban, selanjutnya setelah diterapkan akuntansi sumber daya manusia diakui sebagai investasi. Selain itu juga berdampak pada laba yang dihasilkan perusahaan. Sebelum diterapkan akuntansi sumber daya manusia dalam laporan finansial perusahaan diperoleh keuntungan sebesar Rp 727.873.133, tetapi setelah diterapkan akuntansi sumber daya manusia keuntungan yang didapat mengalami kenaikan menjadi sebesar Rp786.103.314.Kata kunci: Akuntansi sumber daya manusia, laporan keuangan