Tujuan dari penelitian pada perusahaan ini adalah untuk menganalisis sistem informasi penjualan dan piutang dagang yang sedang berjalan guna mengidentifikasi kekurangan-kekurangan yang ada, kemudian merancang suatu sistem informasi penjualan dan piutang dagang yang baru sebagai rekomendasi untuk mengatasi setiap kekurangan yang adaHasil penelitian menunjukan bahwa PT. Multi Kingindo Sarana belum terkomputerisasi, sehingga proses bisnis yang berjalan belum terintegrasi dengan baik. Hal ini menyebabkan proses penjualan dan piutang yang berjalan rentan terjadi kesalahan, antara lain kehilangan data-data akibat kecerobohan dalam penyimpanan, ada nya keterbatasan tempat penyimpanan data secara fisik dan kesulitan pencarian data yang diperlukan, rangkapnya tanggung jawab yang ada, dan data laporan yang kurang lengkap.
Hasil evaluasi dalam penelitian ini menunjukkan bahwa sistem yang berjalan pada PT Multi Kingindo Sarana memiliki beberapa kekurangan, yaitu tidak adanya formulir sales order, informasi yang tidak lengkap dalam formulir, formulir yang digunakan untuk banyak fungsi, adanya perangkapan jabatan, tidak adanya otorisasi dan prosedur yang jelas. Dengan kekurangan tersebut, risiko terjadinya kesalahan sangat besar. Dengan membuat sistem yang terkomputerisasi dapat mengurangi risiko terjadinya kesalahan dan dari segi ekonomi dapat mengurangi biaya operasional perusahaan.
System sales is a set of things or activities and the exchange of goods or services that interact each other and each other form one integrated unit to get other resources, such as cash, or promise to pay cash (receivables).The objective of this research is to understand the system in relation to the sales receipt of cash that has been run by the management of PT. Bogor Raya Development. Research conducted by the author is PT. Bogor Raya Development is located in the Village Sukaraja, Eastern District of Bogor 16710 Bogor Regency, West Java Province, Indonesia. PT. Bogor Raya Development is a company engaged in the field of property, sport club, golf club and event organizer and the hotel & resort that was first established by the PT. Reserved with Global Mandiri, PT. Asia Pacific Permai.
Research methods used in the research essay is a descriptive method of research studies. Results of research showed that management implement sales activities based on the applicable customs procedures as the system owned by firm has not been updated so that it can not accommodate the business that the company has grown rapidly. This can complicate the measurement of the effectiveness of internal control of the company. In addition, the system has been run by the company less in accordance with the theory that has been described by the author in chapter II, this essay The interviews and the evaluation of the PT. Bogor Raya Development. This shows that PT. Bogor Raya Development has advantages in terms of reporting the exact time and the absence of a mechanism for the receipt of cash outside of working hours, cashier proshop. While the weakness of the PT. Bogor Raya Development is a company do not update the operating system procedures, which only bag tag written "ok", the input data are incomplete, there is still duplicated finance jobs and never make a cash opname. Discussion of the results of system sales are expected to be useful for implementing a better system.
Sukaharja Public Health Center is under the health office of Bogor regency. In the beginning, there was no public health center in Sukaraja. Due to health service need of the society increased, Bogor regency government decided to establish public health center in Sukaraja. Together with the fact that public health service grew rapidly, itâs needed a system having capacity to handle all activities at public health center. Thereby, the author can write concerning implementation of inventories database and patients data in microsoft access based.
The purpose of this research is to find out the recording system of inventories and patients data and how the inventories database and patients data have been applied at Sukaraja public health center. The research was carried out by the author at Sukaraja Public Health Center located in Jl. Pondok Bitung No. 190, Sukaraja, Cijeruk, Bogor 16740. This public health center has main activity, that is to provide health services to all members of Sukaraja society, especially those who are poor. To find data and information, the author utilizes field and library research by observing directly to the researh object spot and some literatures supporting the subject matter.
Recording system of medicine stock and patients data has close connection with operational activity of the public health.Public health center receive medicine from three sources, those are regencyâs budget and revenue (APBD), health insurance (ASKES), and public health guarantee (JAMKESMAS). Whereas, the patients of public health center are devided into four kinds, namely general patients, health insurance (ASKES) patients, public helath guarantee (JAMKESMAS) patients, and free of charge patients.Supply system and data of Sukaraja Public Health Center are still recorded manually. Manually data archives in the form of paper and the like can result in significant risk and furthermore it causes the important data will be lost. Itâs needed a system which is able to save data safely. The necessity of data which is efficient, effective, fast, and easily obtained when itâs needed becomes main reason to providing information appropriately. Due to that fact, the author makes title âThe Implementation of Inventories Database and patients Data in Mocrosoft Access Based in Increasing Operation Efficiencyâ. By this implementation it can be expected to overcome all necessities needed, specifically in making reports so that the services povided can be fast, smooth, and qualified with the result that the operation will be efficient
Internal quality audit is a very important activity. Itâs a must in ISO 9001:2000 standard implementation to observe quality by making verification of the suitability and effectiveness of quality system application towards reference standard and the policies determined. Internal quality audit is a process appraisal and a system to see whether the process and system are in line with procedure ducumented and to see the effectiveness of the procedure. By doing this appraisal, the company will be able to know the condition and siuation at this time. Finally, the results of this audit will be used as an instrument in carrying out improvement and prevention action. Therefore, international standard emphasizes the importance of audit as means of monitoring and verifying.
ISO 9001 : 2000 is an international standard for quality management system. ISO 9001 : 2000 determines requirements and recommendation for design and evaluation of quality management system which has a goal to ensure that an organization will provides products which comply with the requirements determined. ISO 9001 : 2000 is only quality management system standard and it is not products standard. However, itâs expected that the products yileldedfrom international quality management system will be able to yield products having appropriate standard quality.
The implementation of internal quality audit at PT Murni Cahaya Pratama shows that the internal quality audit has been in accordance with the plan and procedure. The results of internal quality audit are used for improving either the system or products. The quality management system of ISO 9001 : 2000 applied at PT Murni Cahaya Pratama has been effective and efficient enough. However, there are several facts indicating the inefficiency and ineffectiveness could be. It can be viewed from the irrelevance based on the findings of audit, that is the causal factors of the inefficiency and ineffectiveness are human error and lack of knowledge and comprehension concerning the importance of documentation, especially performed by new employees.
The authorâs advice on the results of internal quality audit that has been done at PT Murni Cahaya Pratama is ISO 9001 : 2000 and internal quality auditor training should be carried out. Thereby, all employees understand the importance of implementing procedure and documentation well and it can improve auditorâs ability in auditing process. Itâs included setting procedure in returning goods from customers so that when technical service personnel brings the returned goods to werehouse, it can work well in accordance with the procedure. In addition, it must be consistent in making evaluation to suppliers and in maintaining the results of assessment records.
Dalam proses produksi, perusahaan
mengeluarkan biaya-biaya produksi, seperti
biaya bahan baku, biaya tenaga kerja, FOH dan
biaya-biaya pabrikasi lainnya untuk
menghasilkan produk utama. Dimana produk
utama tersebut yang menjadi tujuan utama dari
hasil produksi. Tetapi, dalam proses produksi
produk utama tersebut terdapat limbah, sisa
atau sampah yang tidak dapat dihindarkan,
yang biasa disebut dengan produk sampingan.
Tujuan penelitian ini adalah untuk menganalisis
produk sampingan terhadap harga jual produk
utamanya. Analisis dilakukan untuk mengetahui
kalkulasi produk sampingan yang diproduksi
perusahaan, meliputi prinsip-prinsip/metode-metode yang digunakan.
Hasil penelitian menunjukkan bahwa perusahaan
Tahu YUNâYI mengkalkulasi biaya produk
sampingan dengan menambahkan harga pokok
produk utama yang kemudian setelah produk itu
terjual pendapatannya diakui sebagai
pendapatan lain-lain. Dalam hal ini penulis
menyarankan bahwa pendapatan dari produk
sampingan tersebut dapat mengurangi harga
pokok produk utama sehingga harga jual
menjadi lebih murah dan dapat meningkatkan
perolehan laba perusahaan.
Tujuan penelitian ini adalah untuk menganalisis
pengakuan pendapatan dan beban perusahaan
kehutanan khususnya pada industri gondorukem
Perum Perhutani Unit III. Karena Ikatan Akuntan
Indonesia (IAI) telah menyusun Pernyataan
Standar Akuntansi Keuangan (PSAK) 32, untuk
standar laporan keuangannya maka semua
perusahaan kehutanan harus mengacu pada
Pernyataan Standar Akuntansi Keuangan no 32.
Analisis tersebut dilakukan untuk mengetahui
apakah pengakuan pendapatan dan beban pada
industri gondorukem Perum Perhutani Unit III
sudah sesuai dengan pengakuan pendapatan dan
beban pada PSAK 32 tentang Akuntansi
Berdasarkan pada hasil penelitian yang
dilakukan oleh penulis pada Industri
Gondorukem Perum Perhutani Unit III diperoleh
hasil bahwa pengakuan pendapatan dan beban
pada Industri Gondorukem Perum Perhutani Unit
III menggunakan dasar akrual hal tersebut
berarti sesuai dengan PSAK 32 yang menyatakan
bahwa pendapatan dan beban harus diakui
dengan menggunakan dasar akrual.
Business combination occurs if there are two or more separated companies join together to become one economic entity. There are some reasons why merger is carried out. Those reasons are: cost advantage, lower risk, fewer operating delays, prevention of takeovers, acquisition of intangible asset, etc.
There are two methods applied in merging companies. They are: purchase method and pooling of interest method. Purchase method is based on the assumption that business merger is a transaction which enables an entity to get net asset from other companies that merge. Pooling of interest method is based on the assumption that the ownership of the companies merged relatively the same as before. The assets and liabilities of the companies merged are included in new entity and the value is the total of the book value of the companies merged.
The purpose of this research is to find out whether the tax related to the application of purchase method and pooling of interest method is as a method for recording transactions in merging business. The writer conducted a literature study to find out which taxable income is applied to both methods. The type of the observation carried out is content analysis. The data is collected by doing observation and analyzing the content and the message of a document. Literature study is carried out manually by visiting a library and searching internet to get some books which are relevant to the subject.
The results of the research show that when the business combination is done using the purchase method, thus the difference between the fair value and the book value of assets is the income, and this income will be charged taxable income. Besides, deferred tax will rise as a result of temporary difference in tax calculation based on accounting principles and taxation regulations. But, if the business merger is carried out using the pooling of interest method, there is no taxable income since this method uses book value to appraise the company, but the companies that choose this method have to fulfill several terms and condition in accordance with the law.
Keywords: business combination, purchase method, pooling of interest method, taxable income
This research was carried out to find out fiscal reconciliation process and debted income tax calculation, to find out the influence of fiscal reconciliation towards debted income tax calculation, and to find out fiscal reconciliation at the firm according to fiscal stipulation. The method used at this research is descriptive-explorative method. The result of this research shows that PDAM Tirta Pakuan Kota Bogor has conducted commercial balance sheet, so the firm has to make fiscal reconciliation.
Taxed income imposed on PDAM Tirta Pakuan Kota Bogor is in the amount of Rp. 10.426.625.610,00 in one year. After the taxed income has been known, it can be multiplied by tax rate as written on article 17/UU PPh/2000 and it can be found out that the debted tax or the tax that must be paid by PDAM Tirta Pakuan Kota Bogor is in the amount of Rp. 365.579.030,00.
Therefore, it can be concluded that the reduction result of debted income tax at PDAM Tirta Pakuan Kota Bogor at the end of the tax year, with tax credit in the relevant year, result in debted income tax is higher than the amount of tax credit, that is as high as Rp. 365.579.030,00.
Key Words : Fiscal Reconciliation; Debted Income Tax
The goal of this research is to evaluate how far the application of credit selling accounting system is able to increase internal control effectiveness of credit and cash revenues.
The evaluation has pupose to find out if selling procedure, internal control of credit, and cash revenues carried out by the company has been in accordance with the procedure, so that it can be accounted for.
The result of this research shows that PT Trinunggal Komara has carried out the procedure properly in accounting information system, either credit selling procedure, internal control of credit, or cash revenues. Nevertheless, the evaluation result shows that there are some weaknesses need to be improved, so that the procedure implementation in accounting information system will take place as expected.
Based on hypothesis test result, to be found out that point z-count equals 3,48. Whereas, on normal distribution table, it can be known that point z-table equals 0,9998. Point z-count (3,48) z-table (0,9998), Ho is rejected and Ha is accepted. It can be concluded that information system of credit selling accounting has significant role toward control effectiveness of internal credit and cash revenues at PT Trinunggal Komara. Determinant coefficient in the amount of 48,43% indicates that 48,43% for control effectiveness of internal credit and cash revenues can be determined by accounting information system of credit selling and the rest (51,57%) is influenced by other factors out of internal control of credit and cash revenues.
Keywords: Accounting information system; Credit selling; Internal control.
The purpose of this research is to find out the capability and performance of a firm in analizing finance accounting and to know if the firm has given sufficient information in accordance with the will of decision makers. The research was done at Center Jakarta-based PT Pioneer which produce diesel machine.
The result of this research shows that PT Pioneer has good performance. The capability of the firm in achieving good performance can be accounted for by the firm. The performance can be measured by doing analysis of finance accounting that encompass liquidity analysis, activity analysis, and profitability analysis. Profitability analysis was studied better than liquidity analysis and activity analysis.
Keywords: Finance accounting analysis; Performance