Analisa Kinerja Perusahaan Menggunakan Pendekatan Balanced Scorecard (Studi Kasus Pada PT. Indoris Printingdo)

The purpose of this study is to determine the company's performance when measured by the Balanced Scorecard method. This type of research is descriptive quantitative, the data used are quantitative and qualitative, the method uses the content ratio analysis based on the Balanced Scorecard. The results of this study as a whole performance can be said to be good. Financial perspective on the ability of PT. Indoris Printingdo in guaranteeing its debt is quite good, the company's ability to get a good profit. The ability to generate net income has increased significantly. From the customer perspective, PT. Indoris Printingdo is able to dominate the market share. The level of customer satisfaction is quite good. From the perspective of Internal Business, the effectiveness level of using operating expenses has been successfully realized by PT. Indoris Printingdo with an average score of 22.67%. Whereas in the perspective of growth and learning, the improvement of the quality of employee work is carried out by conducting the Learning Development Program training and the average employee productivity score is 62.22%. Overall Performance of PT. Indoris Printingdo can be said to be good.Keywords : Performance, Internal Business Perspective, Financial Perspective, Customer Perspective, Learning and Growth Perspectiv

Implementation Of The Full Costing Method In Determining Logistics Delivery Rates

The company PT XYZ Ekspress operates in the field of delivery services for packages of goods and documents in small and large quantities. Because there are so many similar companies, a strategy is needed to survive in the current competitive situation. One of these strategies is in determining shipping rates. Determining competitive rates is done with more than estimates, but precise calculations are needed. The methods used include qualitative and quantitative approaches with data collection techniques in the form of documents and interviews. In determining shipping rates, PT XYZ Ekspress considers the shipment's distance and weight, which indirectly reflects cost considerations. The assumption is that the longer the distance and the heavier the goods sent, the higher the costs required. Determination of tariffs based on the Full Costing method uses costs as the basis for determining tariffs. In conclusion, costs are the basis for setting tariffs, so the determined selling price must be able to cover the costs incurred and obtain the desired profit, is correct. Tariff determination by PT Therefore, it is recommended that companies consider using the full costing method in the following years because this method places costs as the basis for setting rates so that the determined selling price can cover the costs incurred and obtain the desired profit

ANALISIS PENERAPAN SISTEM ADMINISTRASI PENCATATAN LAPORAN KEUANGAN BERBASIS MS. EXCEL PADA UMKM DI TANGERANG SELATAN

The purpose of this study was to evaluate the use of Ms. Excel in recording financial transactions that produce financial reports of Micro, Small and Medium Enterprises (MSMEs) according to the SAK EMKM registered at the South Tangerang KUKM Cooperative Office with the type of basic food business. In this research, the method used is descriptive qualitative as well as conducting studies in accordance with the reality of the field to be able to see the application as well as evaluate the findings. The data used are primary and secondary data, namely data from the South Tangerang KUKM Cooperative Office and the results of interviews with business actors. Of the SMEs that are registered in the KUKM South Tangerang Cooperative, it is still found that they have not applied financial reports according to the SAK EMKM using Ms. Excel, because of the lack of understanding of the need for such recording. For those who have used Ms. Excel, has proven to make it easier to record business transactions and easy to record financial statements, although it is still not in accordance with SAK EMKM. Keywords : Administration, EMKM Financial Report, MS. Excel, Record keepin

Analisis penerapan sistem administrasi pencatatan laporan keuangan berbasis aplikasi keuangan smartphone pada UMKM di Tangerang Selatan

This research was conducted on MSME actors in South Tangerang by using a descriptive type of research. The type of data used is primary data. In addition, this study used a survey technique using a questionnaire. The data analysis used was PIECES analysis.The results of this study conclude that MSME actors in the South Tangerang Region need an easy, practical and efficient accounting record application. When compared with using PIECES analysis, the shortcomings and weaknesses contained in the old system or manual system can be overcome with a new system, namely a smartphone-based system. By implementing a good financial administration system and in accordance with standard accounting standards (SAK EMKM), it is easier for business actors to find out profit or loss in the specified period. Business actors can also automatically make financial reports that describe the financial performance of their business. If the performance is known, MSME actors can make plans and take strategic policies for business development and product development

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM UPAYA MENINGKATKAN KUALITAS PRODUK PADA UMKM DI KOTA TANGERANG SELATAN

This study is to determine SIA in improving the quality of its products and producing the desired maximum profit. This type of research is descriptive research. The variables in this study are the education of the owner or manager of the company, the time to lead the company, the age of the company, the business scale, accounting training, the type of business, and the use of accounting information. The type of data used is primary data. In addition, this study used a survey technique using a questionnaire. The object of this research is MSMEs registered in Tangsel. The population in this study is the manager or owner of the furniture business type SMEs in Tangsel. The sample used is the manager or owner of the furniture business type MSME registered in Tangsel who has used SIA, both computerized and manual. In this study, the sampling method used was purposive sampling. The results of this study prove that an adequate information system can help increase income as evidenced by the existence of 4 MSMEs that have implemented computerized SIA and have a turnover of more than Rp. 10 million.  Keywords : Accounting Information Systems, MSMEs, Product Quality, 

Penerapan Standar Akuntansi Keuangan Berdasarkan SAK EMKM Pada Angkringan Jogja Pakde Jagakarsa

This study aims to determine the application of financial accounting standards to the Jogja Pakde Jagakarsa angkringan and to find out the obstacles in the application of financial accounting standards to the Jogja Pakde Jagakarsa angkringan. In this study, researchers in the data collection process used data collection methods through three stages, namely observation, interviews and documentation, then in this study used descriptive qualitative data analysis methods, namely researchers directly conducted research at the research site by observing and identifying the application of financial statements on angkringan Jogja. Mr. Jagakarsa. The results showed that the application of accounting standards at the Jogja Pakde Jagakarsa angkringan has not been in accordance with the application of SAK EMKM financial accounting standards and in the application of financial accounting standards to the Jogja Pakde Jagakarsa angkringan still hampered in terms of inadequate human resources, lack of communication with the surrounding environment and not the running of the bureaucratic structure expected by business owners. Keywords: Implementation of Financial Accounting Standards, Barriers to Implementation of Financial Accounting Standards, SAK EMKM Abstrak Penelitian ini bertujuan untuk mengetahui penerapan standar akuntansi keuangan pada Angkringan Jogja Pakde Jagakarsa dan untuk mengetahui hambatan-hambatan dalam penerapan standar akuntansi keuangan pada Angkringan Jogja Pakde Jagakarsa. Pada penelitian ini peneliti dalam proses pengambilan datanya menggunakan metode pengumpulan data melalui tiga tahap yaitu observas, wawancara dan dokumentasi, kemudian dalam penelitian ini menggunakan metode analisis data kualitatif deskriptif yaitu peneliti langsung melakukan penelitian di tempat penelitian dengan mengamati dan mengidentifikasi tentang penerapan laporan keuangan pada Angkringan Jogja Pakde Jagakarsa. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pada Angkringan Jogja Pakde Jagakarsa belum sesuai dengan penerapan standar akuntansi keuangan SAK EMKM serta dalam penerapan standar akuntansi keuangan pada Angkringan Jogja Pakde Jagakarsa masih terhambat dari segi sumber daya manusia yang kurang memadai, kurangnya komunikasi dengan lingkungan sekitar serta tidak berjalanya struktur birokrasi yang diharapkan oleh pemilik usah

Analisis implementasi akuntansi pada usaha mikro kecil dan menengah (UMKM) di kecamatan Beji kota Depok Jawa Barat

The objective of this study is to provide an overview of the application of accounting in micro small and medium enterprises (MSME) and  explain the difficulties encountered in  practice as well as the owners' understanding. ownership of  financial accounting standards (SAK EMKM ). This study is a qualitative descriptive study and the data were collected through questionnaires and interviews. The  research subjects are micro small and medium enterprises (MSMEs) located in the Beji district of Depok city. Using the direct sampling method a total of 35 respondents  were collected. Research results indicate that most micro small and medium enterprises (MSMEs) do not understand SAK EMKM. The information in the financial statements is always presented in a very simple and manual way. The difficulties faced by the owners are the practitioners lack of training in financial reporting and SAK EMKM lack of time, the prejudice that financial statements are confusing and the sense of completeness of financial statements according to SAK EMKM is not high.Keywords: Implementation, Accounting, Micro, Small, and Medium Enterprises (MSMEs), Financial Accounting Standards for Micro, Small, and Medium Enterprises.ABSTRAKTujuan dari penelitian ini adalah untuk memberikan gambaran tentang penerapan akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM) dan menjelaskan kesulitan yang dihadapi dalam praktek dan pengetahuan pemegang standar akuntansi keuangan (SAK EMKM). Penelitian ini merupakan penelitian deskriptif kualitatif dengan pengumpulan data dilakukan dengan kuesioner dan wawancara. Subjek penelitian adalah pemilik usaha mikro kecil dan menengah yang berada di Kecamatan Beji Kota Depok. Dengan menggunakan metode direct sampling diperoleh total 35 responden. Hasil penelitian menunjukkan bahwa sebagian besar pemilik usaha mikro kecil dan menengah (UMKM) belum memahami tentang SAK EMKM. Informasi dalam laporan keuangan selalu disajikan dengan cara yang sangat sederhana dan manual. Kesulitan yang dihadapi pemilik adalah praktisi yang belum terlatih dalam penyusunan laporan keuangan dan SAK EMKM keterbatasan waktu menganggap laporan keuangan sulit untuk dipahami dan memiliki rasa melengkapi laporan keuangan yang sesuai dengan SAK yang rendah. EMKM.Kata Kunci: Penerapan, Akuntansi, Usaha Mikro, Kecil dan Menengah (UMKM), Standar Akuntansi Keuangan untuk Usaha Mikro, Kecil dan Menengah

Sosialisasi pajak properti dan pemanfaatan digital marketing dalam pemasaran produk properti

The purpose of this Community Service is to provide an understanding of taxes, provide directions on how to market property products by utilizing digital marketing platforms and provide technical knowledge in treating property taxes and using digital marketing platforms. This Community Service is conducted around Pamulang University at PT Sulthan Permata Indonesia, located at Jalan Pajajaran No. 37, Rt.04/03 Bambu Apus, Pamulang, South Tangerang City, Banten, 15415 and conducted by visiting locations, providing counseling about property taxation and using digital marketing platforms. The PKM participants consisted of 22 marketing people and two company financial staff. The method is by delivering socialization materials, discussions and technical training on property taxation and digital platforms. The results of this Community Service show that most of the company's staff and marketing personnel are still unfamiliar with taxes related to the property business. Also, the wider use of digital platforms, currently only social media, is the most widely used in marketing its products, such as Whatsapp Business, Instagram, Facebook and Tik Tok.AbstrakTujuan dari Pengabdian Kepada Masyarakat ini adalah Memberikan pemahaman tentang pajak, memberikan pengarahan tentang bagaimana cara memasarkan produk properti dengan memanfaatkan platform digital marketing serta memberikan pengetahuan secara teknis dalam perlakuan pajak properti dan penggunaan platform digital marketing. Pengabdian Kepada Masyarakat ini dilakukan di lingkungan sekitar Universitas Pamulang yaitu di PT. Sulthan Permata Indonesia yang berlokasi di Jalan Pajajaran No. 37, Rt.04/03 Bambu Apus, Kec. Pamulang Kota Tangerang Selatan Banten, 15415. Dilakukan dengan berkunjung ke lokasi, memberikan penyuluhan tentang perpajakan properti dan pemanfaatan platform digital marketing. Peserta PKM ini adalah sebanyak 22 Orang Marketing dan 2 Staf keuangan perusahaan. Metode yang dilakukan adalah dengan penyampaian materi sosialisasi, diskusi dan pelatihan teknis perpajakan properti serta pemanfaatan platform digital. Hasil dari Pengabdian Kepada Masyarakat ini dapat diketahui bahwa sebagian besar staf perusahaan dan tenaga marketingnya masih masih belum familiar tentang pajak yang kaitan dengan bisnis properti dan juga pemanfaatan platform digital yang lebih luas, saat ini hanya media sosial saja yang paling banyak dipergunakan dalam pemasaran produknya seperti whatsapp Bisnis, Instagram, Facebook dan Tik Tok

Analisis Penerapan Piutang Berdasarkan PSAK No. 07 Pada PT.Inti Bangun Buana Lestari Dengan PT.Inti Bangun Cipta Karya

AbstractThis study aims to determine the fairness of the treatment of receivables based on PSAK No. 07 namely between the parent company and its subsidiaries.This research is qualitative research, the location of this research is at PT. Inti Bangun Buana Lestari located on Tangerang City and also PT. Inti Bangun Buana Lestari also has another project located in Bogor Regency. The data collection technique used in this study is field research conducted and library research. Data analysis carried out is a qualitative descriptive analysis technique. The results of this study are the principle PT. Inti Bangun Buana Lestari has implemented the recording of accounting reports as determined by the Statement of Financial Accounting Standards in Indonesia, but there are some that the authors found in financial statements that are not in accordance with accounting regulations. This is caused by the condition of the position of the office between the parent and the adjacent subsidiary, so that the facilities used are together. Another finding found by the author is the irregularities of deferred subsidiary debts. Invoice payments are controlled by the parent company. This allows for adverse conditions in the statement of financial position. Keywords: Financial Statements, Receivables, PSAK No.