scholarly journals ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. BANK PERKREDITAN RAKYAT PRISMA DANA MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Ferry Christian Ham ◽  
Herman Karamoy ◽  
Stanly Alexander
Keyword(s):  
Profit Sharing ◽  
Bank Credit ◽  
Revenue Recognition ◽  
Qualitative Descriptive ◽  
Accrual Basis ◽  
Basis Method ◽  
Cash Basis ◽  
A Company ◽  
Research Type ◽  
Descriptive Method

              Revenue is the value derived from the activities of a company known by different names such as sales, service income, interest, profit sharing, royalties and rent. Expenses represent a reduction in usage life during an accounting period in the form of cash outflow or loss of assets or occurrence of liabilities resulting in a decrease in equity not related to the distribution to investors. Recognition of income at PT. Bank Credit Prisma Dana Manado recognizes income based on the accrual basis and cash basis method, where accrual basis income is recognized as incurred while cash base income is recognized upon receipt of cash. Load recognition at PT. Bank Credit Prisma Dana Manado recognize expenses based on the accrual basis method, in which the accrual basis is recognized as an expense in the statements of income in the period in which they are incurred. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The results obtained that the recognition of income and expenses at PT. Bank Credit Prisma Dana Manado Rural Bank is in compliance with PSAK No. 23, because PSAK No. 23 only recognizes two methods: accrual basis and cash base.Keywords: Analysis, Revenue Recognition, Expense Recognition.

scholarly journals ANALISIS PENCATATAN AKUNTANSI MUDHARABAH DEPOSITO BATARA IB MENURUT PSAK NO. 105 PADA PT. BANK TABUNGAN NEGARA SYARIAH CABANG PEKANBARU

2018 ◽  
Vol 6 (1) ◽  
pp. 66
Author(s):  
Wan Junita Raflah ◽  
Wan Zulhaq Akmarullah
Keyword(s):  
Revenue Sharing ◽  
Profit Sharing ◽  
Fund Manager ◽  
Basis Method ◽  
Cash Basis ◽  
Descriptive Method

PT. Bank Tabungan Negara Syariah Pekanbaru Branch is one of the institutions operating in sharia principles. In practice, PT. Bank Tabungan Negara Syariah Pekanbaru Branch distributes various products to the community with various contracts (Aqad)in accordance with what is needed by its customers. One of the funding products offered is mudharabah deposits accaount using aqad mudharabah. This research was conducted at PT. Bank Tabungan Negara Syariah Pekanbaru Branch which is located at Jl. Tuanku Tambusai Block A. No. 10-11 Labuh Baru Timur Payung Sekaki. The purpose of this study is to find out about the application of accounting conducted by this bank, the authors want to know whether it has been implemented in accordance with the PSAK No. 105 standard. In this study, the author uses descriptive method in which the authors obtain data from interviews and documentation directly from the bank. The results showed that the application of mudharabah deposit accounting at PT. Bank Tabungan Negara Syariah Pekanbaru Branch using Cash Basis method is a method of comparison between income and expenses where income is reported when the money has been received and expenses are reported when the money has been paid. While profit sharing to customers using Revenue Sharing principle where rates (Nisbah) for deposit accaount products is greater for customers than for the banks. With a ratio of 44% for customers as owners of funds and 56% for the bank as a fund manager.

scholarly journals ANALISIS PENGENDALIAN INTERN ATAS PENJUALAN DAN PENERIMAAN KAS TERHADAP EFEKTIFITAS PERUSAHAAN (Studi Kasus pada PT Astra International, Tbk – Isuzu Cabang Bogor)

2019 ◽  
Author(s):  
Melissa Lukman ◽  
Yayuk Nurjanah
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Qualitative Descriptive ◽  
A Company ◽  
Descriptive Method

Internal control is a tool that can help the company officer in doing their job and their function so that have a good role for the company. One of the internal control that important to a company is internal control of sales and cash receipts because from this the company’s revenue is derived. With the implementation of internal control that applied by the company also reflects the effectiveness of sales and cash receipts.The research method that the writer used is qualitative descriptive method which means comparing theory with practice in the company. It used to determine how the application of internal control of sales and cash receipts in the company and whether the application has been effective or not.The results of the study shows that the application of internal control to sales and cash receipts are good enough and effective even though there are still a few weaknesses in internal control sales. Sales and cash receipts procedure also are in accordance with the SOP.Keywords : Internal control, sales, cash receipts, effectivity

scholarly journals ANALISIS SISTEM DAN PROSEDUR PENGADAAN KAS DAN PEMBAYARAN DANA PENSIUN PADA PT. POS INDONESIA CABANG MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Gracia Miranda Putri ◽  
Grace Nangoi ◽  
Stanly Alexander
Keyword(s):  
Distribution System ◽  
Pension Fund ◽  
Pension Funds ◽  
Internal Controls ◽  
Retirement Benefits ◽  
Long Time ◽  
Qualitative Descriptive ◽  
Research Type ◽  
Pension Payments ◽  
Descriptive Method

Pension Funds play a very important role in the development of both economic and social welfare. The Pension Fund is a legal entity that manages and operates a program that promises retirement benefits. Implementation of cash procurement and pension fund payment at PT. Pos Indonesia Branch Manado can be done easily and does not take a long time because it uses a good system and procedures, and can illustrate how the implementation of internal controls on the procurement of cash and pension payments. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The results obtained that the system and procedures of cash procurement and payment of pension funds at PT. Pos Indonesia Branch Manado runs well, in accordance with established standards, and is supported by the Fund Distribution system. Implementation of internal controls on the system and procedures of cash procurement and payment of pension funds at PT. Pos Indonesia Branch Manado has been run well because it is implemented in accordance with standard operating policy guidelines procedures and policies of directors.Keywords: System and Procedure, Cash Procurement, Pension Fund Payment.

scholarly journals ANALISIS MEKANISME PEMUNGUTAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 UNTUK KARYAWAN DI PT. MARABUNTA ADI PERKASA MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Edgar Gilbert Lumanto ◽  
Harijanto Sabijono ◽  
Hendrik Gamaliel
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Government Agencies ◽  
Research Results ◽  
Qualitative Descriptive ◽  
Reporting Mechanism ◽  
Research Type ◽  
Descriptive Method

Income Tax Article 21 is a tax that is deducted by another party for income in the form of salary, wages, honorarium, allowances, and other payments by name and in any form in connection with work, services, or activities carried out by domestic private taxpayers. On this basis Government Agencies and Companies that pay employees or employees are obliged to apply Article 21 Income Tax calculations to the income received by their employees every month. This research was carried out at PT Marabunta Adi Perkasa Manado. The purpose of the study is to analyze the collection mechanism and Article 21 PPh reporting of PT Marabunta Adi Perkasa Manado whether it is in accordance with the Taxation Law No. 36 of 2008 concerning Income Tax. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The research results obtained that the Article 21 PPh collection and reporting mechanism applied by PT Marabunta Adi Perkasa Manado is in accordance with Law No. 36 of 2008 concerning Income Tax.Keywords: Mechanism of Collection, Reporting, Income Tax Article 21.

scholarly journals Queue Analysis System For Improving Efficiency Of Service

2010 ◽  
Vol 3 (3) ◽  
Author(s):  
Josep Indra ◽  
Haryadi Sarjono
Keyword(s):  
Repair Service ◽  
Service Facility ◽  
Queue System ◽  
Know How ◽  
Analysis System ◽  
A Company ◽  
Mean Time ◽  
Research Type ◽  
Descriptive Method

This research aim to know how much most effective car queue done by PT. KAM, in Jakarta, a company moving to gives car repair service (car workshop) which during the time provide 6 kinds of service facility (M), whether with facility and employer addition will result maximal advantage. method of Research used is descriptive method with research Type of Case Study, while its Variable is probability no unit / people in system (Po), the total customer staying in queue system (Ls), mean of customer time await in queue system (Ws), total mean of customer stay in queue (Lq), and mean time of customer await in queue (Wq). Result of this research is adding one kind of server without officer of company may get advantage equal to Rp. 10.136.000 compared to add one server and one officer. Advantage obtained is equal to Rp. 8.936.000.

scholarly journals PENGEMBANGAN DESA WISATA CIKOLELET BERBASIS MASYARAKAT DI DESA CIKOLELET KECAMATAN CINANGKA KABUPATEN SERANG BANTEN

2020 ◽  
Vol 6 (1) ◽  
pp. 67
Author(s):  
Bagus Saifullah Agung Gumelar
Keyword(s):  
Profit Sharing ◽  
Community Empowerment ◽  
Clean Water ◽  
Economic Sector ◽  
Tourist Attractions ◽  
Inhibiting Factors ◽  
Inhibiting Factor ◽  
Qualitative Descriptive ◽  
The Government ◽  
Descriptive Method

Development of tourist villages as an effort to reduce poverty. This study amis, i.e: 1) To identify the process of developing Cikolelet Tourism Village, 2) to analyze are the benefits of Cikolelet Tourism Village for the community's economy? 3) to describe the supporting and inhibiting factors in community empowerment efforts through the development of Cikolelet Tourism Village. In this study using a qualitative descriptive method, because it wants to describe the object of research based on the facts that occur in the research place. For data collection techniques using observation, interviews, and documentation. The conclusion from the researcher is that the process of developing Cikolelet Tourism Village is carried out in collaboration with the Serang Regency Tourism Office, the Banten Province Tourism Office and the STP Trisakti College. From this process, there are benefits from the economic sector in tourism activities with a profit sharing system for LMDH/managers by 40%, Perhutani 40% and BUMDES 20%, while from the surrounding community they get income from the shop sector (UMKM). However, there is a need for supporting factors, namely assistants in facilitating training program activities that are very supportive of the development of Cikolelet Tourism Village, and the need for the government to improve accessibility to leading tourist attractions in Cikolelet Village. The inhibiting factor is the unavailability of clean water sources in some of the leading natural attractions in Cikolelet Village, such as Cibaja Peak and Pilar, so that the community still has to work together to bring clean water to meet the tourists' facilities.

scholarly journals Implementasi Konsep Bagi Hasil Produk Pembiayaan Ditinjau Dari Fatwa DSN-MUI Nomor 14 DAN 15 Tahun 2000 (Study Kasus Bank Syariah Mandiri KCP Curup)

2021 ◽  
Vol 1 (1) ◽  
pp. 65
Author(s):  
Ranaswijaya Ranaswijaya
Keyword(s):  
Field Data ◽  
Field Research ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Qualitative Descriptive ◽  
Data Source ◽  
Descriptive Approach ◽  
Financial Administration ◽  
Cash Basis

The purpose of this study is to find out how to apply the concept of profit sharing to financing products at Bank Syari'ah Mandiri KCP Curup which includes financial administration records which will be analyzed with DSN fatwa no. 14/DSN-MUI/IX/2000 and the profit-sharing method analyzed by DSN fatwa no. 15/DSN-MUI/IX/2000. This research is a field research with a qualitative descriptive approach. The main data source of this research comes from field data by collecting data from informants. The results showed that the profit sharing at Bank Syari'ah Mandiri KCP Curup was applied to Chanelling financing and Revolving Fund Financing. In terms of recording financial administration, when the transaction is related to bank disbursements the method used is accrual basis while when the transaction is related to bank receipts the method used is cash basis. This is in accordance with DSN fatwa no. 14/DSN-MUI/IX/2000. Chanelling financing method used is revenue sharing and Revolving Fund Financing cannot be classified into profit sharing or revenue sharing, the determination of the amount of bank profit is based on the use of capital by customers each month as seen from customer account mutations so that it is not relevant to DSN fatwa no. 15/DSN-MUI/IX/2000.

scholarly journals STRATEGI GURU DALAM MENGATASI KESULITAN BELAJAR DI SEKOLAH DASAR

2019 ◽  
Vol 6 (2) ◽  
pp. 173
Author(s):  
Faizal Chan ◽  
Issaura Sherly Pamela ◽  
Irma Sari Sinaga ◽  
Mesariani Mesariani ◽  
Rica Oktarina ◽  
...  
Keyword(s):  
Teaching And Learning ◽  
Learning Difficulties ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Data Source ◽  
Teacher Data ◽  
Research Type ◽  
Descriptive Method

AbstrakTujuan dari penelitian ini adalah untuk mengetahui jenis-jenis kesulitan belajar yang dialami peserta didik dan strategi guru dalam menghadapi peserta didik yang mengalami kesulitan belajar di SD Negeri 80/I Muara Bulian. Penelitian ini menggunakan pendekatan penelitian deskriptif kualitatif dan jenis penelitian yang digunakan adalah penelitian fenomenologi. Teknik sampling yang digunakan purposive sampling. Sumber data utama pada penelitian ini adalah guru. Teknik pengumpulan data yang digunakan dalam penelitian ini merupakan observasi, wawancara dan dokumentasi. Teknik analisis data menggunakan terdiri dari reduksi data, penyajian data, dan verifikasi data. Hasil penelitian menunjukkan bahwa ada beberapa peserta didik yang mengalami kesulitan belajar, yaitu kesulitan belajar membaca, kesulitan belajar menulis, dan kesulitan belajar berhitung. Untuk mengatasi masalah tersebut, guru harus memilih strategi, pendekatan, metode, dan teknik belajar mengajar yang dianggap tepat dan efektif sehingga dapat dijadikan pedoman oleh guru dalam melaksanakan kegiatan pembelajaran.Abstract The purpose of this study was to determine the types of learning difficulties faced by the students and the teachers’ strategies to overcome the students’ learning difficulties in SD Negeri 80/I Muara Bulian. The research method used was qualitative descriptive method along with the phenomenological research type. The sampling technique used was purposive sampling. The main data source in this study was the teacher. Data collection techniques were through observation, interviews, and documentation. Data analysis technique used was the theory of Miles and Huberman which consisted of data reduction, data presentation, and data verification. The results of this study indicated that there were several students faced learning difficulties including reading, writing, and counting difficulties. To solve those problems, the teachers should determine approppriate strategies, approaches, methods, and techniques as the teachers’ guide of teaching and learning process. 

scholarly journals ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Pricilia R. E. Tangkau ◽  
Jullie J. Sondakh ◽  
I Gede Suwetja
Keyword(s):  
Value Added ◽  
Secondary Data ◽  
Value Added Tax ◽  
Literature Study ◽  
Article 9 ◽  
Qualitative Descriptive ◽  
The Difference ◽  
A Company ◽  
Descriptive Method ◽  
Output Tax

VAT is one part of the tax applicable in Indonesia. CV. Salber Marine & Mining as a company engaged in the trade of goods subject to VAT, as in general make a purchase with Input Tax which may be credited and not credited. The purpose of this study is to know whether  the application of VAT and VAT underpayment or over payment in accordance with Law of VAT  No. 42 Tahun 2009 article 9. This study used a qualitative descriptive method. The type of data used is the qualitative and quantitative data, while the source of the data used is secondary data. Methods of data collection is done with documentation and literature study. The Company will record, calculation payment and report the delivery of value added tax in the Notice Period of Value Added Tax (VAT Period SPT). Conclusion is that the application of VAT in the recording does not record all the activities of the company completely and appropriately but in the  calculation payment and reporting of CV. Salber Marine & Mining was almost in accordance with the VAT Act applied and through the application of VAT, namely the purchase and sale of taxable goods so that the sum of the difference by the number of Input Tax to Output Tax generate VAT Less / More Pay at the end of each month, it is in accordance with the Law of VAT No. 42 of 2009 article 9.Key Words: Value Added Tax (VAT), Input Tax, Output Tax.

scholarly journals A PORTRAIT OF SHARIA BUSINESS SYMBOLIZATION AND ITS SOLUTIONS

1970 ◽  
Vol 6 (1) ◽  
pp. 20-34
Author(s):  
Jumaiyah Jumaiyah ◽  
Wahidullah Wahidullah
Keyword(s):  
Research Method ◽  
Profit Sharing ◽  
Central Java ◽  
Qualitative Descriptive ◽  
Descriptive Method

Abstract The purpose of this study is to determine whether the knockout arisan money system is in accordance with sharia principles or not. The research method used is a qualitative descriptive method by observing, interviewing, and collecting documents as supporting data of KSPPS BMT Lumbung Artho Jepara Central Java Indonesia that implements the Yad Dhamanah Wadi'ah contract with the explanation that the stored assets or items can be used by aid providers and can also distribute to its members. However, the agreement is not in accordance with the fatwa of the National Sharia Council of Indonesian Majlis Ulama about the nature of Wadi'ah saving that deposits can be withdrawn according to the wishes of the depositors and not waiting for lottery numbers to take their deposits. Furthermore, the application of the bonus giving also deviates from the voluntary Wadi'ah contract and the bonus agreement at the beginning of the contract. However, because the practice of knockout arisan money system has already existed in the community, therefore the solution for its implementation is by using the agreement of the al-qardh (debt-receivable) and Mudharabah (profit-sharing) contracts that are closer to Islamic principles. Keywords: Money Arisan, Falling Systems, Islamic Principles, Culture

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