scholarly journals Penerapan Metode FIFO dalam Persediaan Resi AKDP (Asuransi Kecelakaan Dalam Perjalanan) pada PT Jasaraharja Putera

2020 ◽  
Vol 3 (2) ◽  
pp. 113
Author(s):  
Salisatul Laili Finisa ◽  
Octavia Lhaksmi P.
Keyword(s):  
Qualitative Methods ◽  
Accident Insurance ◽  
Trading Company ◽  
Industrial Manufacturing ◽  
Manufacturing Company ◽  
Operational Activities ◽  
Important Position ◽  
A Company

AbstrakTujuan dari penelitian ini yaitu untuk menilai keefektifan penerapan metode FIFO dalam persediaan Resi AKDP (Asuransi Kecelakaan Dalam Perjalanan) di PT Jasaraharja Putera. PT Jasaraharja Putera merupakan perusahaan yang bergerak di bidang jasa asuransi. Persediaan merupakan aktiva perusahaan yang menempati posisi yang cukup penting dalam suatu perusahaan, baik itu perusahaan dagang maupun perusahaan industri (manufaktur). Persediaan yang dimiliki perusahaan dapat dijual untuk kegiatan operasional perusahaan. Kendala yang sering dihadapi dalam akuntansi persediaan yaitu mengenai pencatatan. Metode dalam penelitian ini menggunakan metode kualitatif dimana penelitian dilakukan secara langsung di lapangan dan bersifat deskriptif pada PT Jasaraharja Putera. Penelitian ini menyimpulkan bahwa PT Jasaraharja Putera sudah menerapkan metode FIFO dalam pencatatan persediaan Resi AKDP (Akuntansi Kecelakaan Dalan Perjalanan), namun masih dilaksanakan dengan sangat sederhana dan belum terprogram.Kata kunci: Metode FIFO; Persediaan; Resi AKDP.ABSTRACTThe purpose of this study is to assess the effectiveness of the application of the FIFO method in the inventory of AKDP Receipt (Travel Accident Insurance) at PT Jasaraharja Putera. PT Jasaraharja Putera is a company engaged in insurance services. Inventory is a company asset that occupies an important position in a company, be it a trading company or an industrial (manufacturing) company. Inventories owned by the company can be sold for the company’s operational activities. Constraints that are often encountered in inventory accounting namely regarding recording. The method in this study uses qualitative methods where research is conducted directly in the field and is descriptive in nature at PT Jasaraharja Putera. This study concludes that PT Jasaraharja Putera has implemented the FIFO method in recording inventory of AKDP Receipt (Travel Accident Insurance), but it is still carried out in a very simple and not programmed manner.Keywords: AKDP receipt; FIFO method; Inventory.

scholarly journals Analisis Pengendalian Internal Piutang Usaha Dalam Meminimalisir Piutang Tidak Tertagih

2020 ◽  
Vol 8 (2) ◽  
pp. 117-126
Author(s):  
Agustina Maya ◽  
Kusuma Dewi
Keyword(s):  
Cash Flow ◽  
Internal Control ◽  
Sales Volume ◽  
Accounts Receivable ◽  
Manufacturing Company ◽  
The Future ◽  
Operational Activities ◽  
A Company ◽  
Sales Practice

Credit sales are carried out by companies to attract many customers, so that the sales volume  can increase compared to sales in cash. However, credit sales have several risks including uncollectible receivables. Hence, internal control of receivables is very important as receivables, in the future, must be recorded in cash flow. If there are customers who are overdue in payments or fail to  settle their debts due to various reasons, the company’s operational activities will be disrupted.           The purpose of this study is to determine the internal control of trade receivables in minimizing uncollectible receivables in a company.           PT Bostinco is a manufacturing company that produces safes, filling cabinets, roll-o-pack sliding cabinets, fire doors, etc. In its regular sales practice, the company  uses a credit sales system,  preceded by  down payment requirements based on  the agreement between the seller and the customers. As credit sales made by the company will cause trade receivables,  internal control is carried out to minimize the risk of uncollectible receivables.           The results of the study show that internal control of accounts receivable in minimizing uncollectible receivables runs poorly due to the findings of  the original Delivery Order files that are still  discharged. Moreover, the company has some VAT debt arrears which  prevents it from getting the tax invoice number. Unfortunately, there is no penalty agreement for  late payment despite of quite large amount of receivables.   Keywords: Internal Control of Accounts Receivable and Minimize Uncollectible Receivables

scholarly journals Sistem Informasi Persediaan Barang Menggunakan Unified Software Development Process Pada Toko Alat Kesehatan

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Ratih Yulia Hayuningtyas - STMIK Nusa Mandiri Jakarta
Keyword(s):  
Information System ◽  
Software Development ◽  
Human Error ◽  
Development Process ◽  
Software Development Process ◽  
Inventory Data ◽  
Trading Company ◽  
Manual Recording ◽  
Operational Activities ◽  
A Company

Abstract – Information system is very important for a company in carrying out operational activities. Information system be supported by information technology such as computer that used in data processing that will produce an information. Computers are needed in a company one of which is a trading company, where every activity of goods in and out required recording of goods. Manual recording of goods is often mistaken or human error, such as recording that is incompatible with incoming and outgoing goods, error ini checking stock, less efficient and inaccurate inventory data in search and delay in reporting inventory. To overcome this problem required a program that support the inventory system using Unified Software Development Porcess. Keywords: USDP, Information System Inventory Abstrak – Sistem informasi saat ini sangat penting untuk suatu perusahaan dalam menjalankan kegiatan operasional. Sistem informasi harus ditunjang dengan teknologi informasi seperti pemanfaatan komputer yang digunakan dalam pengolahan data yang akan menghasilkan suatu informasi. Komputer sangat diperlukan pada suatu perusahaan salah satunya yaitu perusahaan dagang, dimana setiap kegiatan barang masuk dan keluar diperlukan pencatatan barang. Pencatatan barang yang dilakukan secara manual sering terjadi kesalahan atau human error, seperti pencatatan yang tidak sesuai dengan barang yang masuk dan keluar, kesalahan dalam pengecekan stok, kurang efisien dan tidak akuratnya data persediaan dalam pencarian serta keterlambatan dalam pelaporan persediaan barang. Untuk mengatasi masalah ini diperlukan suatu program yang mendukung sistem persediaan menggunakan Unified Software Development Process. Kata Kunci: USDP, Sistem Informasi Persediaan

scholarly journals Application of Dynamic System to Improve the Efficiency of Operational Activities in PT. Indo Trisula Karya

2020 ◽  
Vol 9 (9) ◽  
pp. 658-667
Keyword(s):  
Production System ◽  
System Approach ◽  
Production Capacity ◽  
Industrial Manufacturing ◽  
The Past ◽  
Regular Production ◽  
Operational Activities ◽  
Production Period ◽  
A Company ◽  
Production Demand

PT Indo Trisula Karya is a company engaging in the field of industrial manufacturing within subdivision of textile goods, producing made-to-order t-shirts. In the past few production periods, the company has been undergoing opportunity loss that is caused by incapability of regular production capacity to fulfil production demand. Meagre fund in an attempt to expand the business such as addition of equipment and tools to support operational activities, as well as addition to manpower, are the cause of the deprivation. The purpose of this research is to retrieve the performance of company’s operational activities to which every production period and production demand converge by applying system dynamic model, using overtime and subcontract production system approach, and data is processed using vensim software. The outcome is by applying 3 systems simultaneously production system regular, overtime, and subcontract, the company is able to fulfil its highest demand achieved in production period of May 2017 as much as 9.760 t-shirts with 42 t-shirts in excess at the end of simulation.

scholarly journals Model Konseptual Sistem Informasi sebagai Penunjang Operasional Perusahaan Dagang

2013 ◽  
Vol 4 (1) ◽  
pp. 355
Author(s):  
Tanty Oktavia
Keyword(s):  
Design Method ◽  
Research Literature ◽  
Marketing Strategies ◽  
Analysis And Design ◽  
Trading Company ◽  
Operational Activities ◽  
Object Oriented Approach ◽  
Important Position ◽  
Operational Processes

Many ways are taken to be superior in the existing competition, such as differentiation products, identifing new marketing strategies, and improving the performance of operational activities in order to obtain positive responses from the customer. The role of the customer in the implementation of a trading company holds an important position because of all the activities carried out focus on how companies can build satisfaction for the customer, so that in the future they will be back to the company'. This research discusses the design of an information systems to support the implementation of the company's daily operation which consists of selling activities, purchasing, and stock. The method used consists of analysis and design. Analysis begins from the identification of operational processes and data used in daily trading company in general, equipped with some concepts from supporting research literature to develop a model that can be applied. Meanhile the design method through the object oriented approach are illustrated using diagrams Unified Modelling Language (UML). A conceptual model of information system that can be implemented in support of the company's trading operations, which can provide competitive advantage for the company to face competition in the industry.

scholarly journals ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP SISTEM AKUNTANSI (STUDI KASUS PADA PT. SINAR GALESONG PRIMA DI MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Wulan Mogontha ◽  
Grace B. Nangoi ◽  
Natalia Gerungai
Keyword(s):  
Decision Making ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Human Behavior ◽  
Accounting System ◽  
Behavioral Accounting ◽  
Trading Company ◽  
Behavioral Aspect ◽  
The Future ◽  
A Company

Accounting is information or, to be specific, accounting system. Accounting  System has important role in a company where the success of an accounting system depends on the human behavior as respond giving user. Therefore, there should be a necessary consideration regarding behavioral aspect in running an accounting system whereas be behavioral accounting is focusing on accountant’s and auditor’s decision making wether the system is run according to the company’s procedure and their objective as well. This research is aimed to analize the effect of behavioral aspect on accounting system run by PT Sinar Galesong Prima in Manado as a trading company. The method of analysis applied is multiple linear regression. The result of the conducted research shows that behavioral aspect (Attitude, Motivation, Perseption, Emotion) is not significantly affected the accounting system run by the company. It is expected that the company would give more concern, particularly to the behavioral aspect in applying the existing system so that in the future, the accounting system in the company could run effectively and efficiently according to the company’s objective.Keywords : Accounting System, Behavioral Accounting, Attitude, Motivation, Perpseption, Emotion.

scholarly journals Efficiency Institution Baitul Maal Tamwill in The Westdistrict Bandung

2020 ◽  
Vol 1 (1) ◽  
pp. 18-24
Author(s):  
Annisa Nur Hakim ◽  
A Jajang W Mahri ◽  
Aas Nurasyiah
Keyword(s):  
Data Envelopment Analysis ◽  
Research Method ◽  
Secondary Data ◽  
Data Envelopment ◽  
Analysis Technique ◽  
Dea Analysis ◽  
Input Variables ◽  
Operational Activities ◽  
A Company ◽  
Descriptive Method

Abstract.     Baitul Maal Wat Tamwil has experienced development in recent years. However, based on BMT performance data in West Bandung regency is less optimal. It is known that there are one efficient BMTs in West Bandung Regency and three BMTs that are inefficient. The cause of BMT's less optimal performance is inefficiency in operational activities. This study aims to determine the level of efficiency of BMT in West Bandung 2011-2017 period and find out the causes of inefficiency. This study uses secondary data from four BMTs in West Bandung District which are sampled. The research method used is descriptive method with Data Envelopment Analysis (DEA) analysis technique which is to measure the level of efficiency of a company. Input variables used are operating expenses, total assets, and TPF. Furthermore, the output variables used are SHU, income, and financing. Based on the results of research conducted, the conditions of the BMT in West Bandung Regency have not been perfectly efficient. There are three BMTs that have experienced inefficiencies including BMT Dana Ukhuwah, BMT Mustama, and BMT Rabbani. Keywords.          Efficiency, Baitul Maal Wat Tamwil, Data Envelopment Analysis

scholarly journals Analisis Modal Kerja Dan Pengaruhnya Terhadap Pertumbuhan Perusahaan

2013 ◽  
Vol 1 (3) ◽  
pp. 229-236
Author(s):  
Nusa Muktiadji ◽  
Heri Sastra
Keyword(s):  
Working Capital ◽  
Capital Growth ◽  
Current Asset ◽  
Operational Activities ◽  
A Company

Working capital is one of important factors in a company. It’s current asset which easy to be cashed and utilized for daily operational activities of the company. The amount of reasonable working capital in a company is the amount of working capital which is enough or in mutual accord with the fund needed to finance the operational activities. The purpose of this research is to find out the correlation and impact of working capital on the company’s growth. The analysis is done to know whether the amount of working capital has correlation and impact towards the company’s growth. The research was conducted at PT. Indocement Tunggal Prakarsa, Tbk, the national companies running in cement. The result of the research shows that PT. Indocement Tunggal Prakarsa, Tbk has been efficient in managing their working capital. It’s proven by the more increase of working capital of the the companies. PT. Indocement Tunggal Prakarsa, Tbk has been able to make profit with the result that there is growth in the company. Yet, at PT. Indocement Tunggal Prakarsa, Tbk, the profit yielded cannot make the growth increases.   Keywords : Working capital; growth.

scholarly journals ABC ANALYSIS, FORECASTING AND ECONOMIC ORDER QUANTITY (EOQ) IMPLEMENTATION TO IMPROVE SMOOTH OPERATION PROCESS

2020 ◽  
Vol 1 (3) ◽  
pp. 319-325
Author(s):  
Thukas Shilul Imarah ◽  
Roni Jaelani
Keyword(s):  
Inventory Control ◽  
Fast Moving ◽  
Data Accuracy ◽  
Economic Order Quantity ◽  
Economic Order ◽  
Order Quantity ◽  
Trading Company ◽  
Operation Process ◽  
Operational Activities ◽  
Abc Analysis

The study aims to test the effectiveness of the implementation of several inventory control methods to improve the smooth operation in a trading company of industrial equipements components that have difficulty in maintaining inventory data accuracy, inventory shortages and in other hand excess unrequired inventory. The research data used is taken from the ERP report data and manual reports created by the perpetrators of the operational activities of the Inventory Control for the period 2016 - 2018. The sampling method used is purposive sampling of the product sales data in years 2016 – 2018  as much as 2498  Stock  Keeping Unit (SKU) which is then  processed using the method of ABC analysis and  FSN (Fast Moving, Slow Moving and None Moving) analysis to get  10  SKUs that belongs to the category A and  F (Fast Moving) group as a sample of research. The research method uses the Quantitative method with the use of ABC analysis, Forecasting and Economic Order Quantity. The results shows that the implementation of ABC analysis effectively reduced the workload of periodic counting and is able to improve data accuracy to be higher level. The exponential smoothing forecast method shows the least gap to the actual value and EOQ effectively optimizes ordering and holding costs and reduces the risk of failure in Inventory Control and positively affects the smoothness of the operation process.

scholarly journals Inventory Information System Design at PT. Instaprint Jaya Primatama

2020 ◽  
Vol 1 (2 April) ◽  
pp. 129-142
Author(s):  
Janu Ilham Saputro ◽  
Dwiana Octavia ◽  
Hurdjanto Wibisono
Keyword(s):  
Current System ◽  
System Modeling ◽  
Unified Modeling Language ◽  
Fast Time ◽  
Literature Study ◽  
Information System Design ◽  
Unified Modeling ◽  
Long Time ◽  
Operational Activities ◽  
A Company

Information technology is rapidly developing all existing activities or activities become very important in determining the progress of the company, both in operational and non-operational activities, one of which is the procurement report which must produce accurate and accurate reports. PT Instaprint Jaya Primatama is a company engaged in the field of digital printing while those who do not yet have a system that uses stock of goods, the current system still has problems such as requiring a long time to find the amount needed Every day and making reports still using Ms. Excel so there is a delay in the company's performance. This study aims to create a system that can support the process of reporting needs that can be done effectively, the design process uses the PIECES method, system modeling using UML (Unified Modeling Language) to use visualization, which can be used by using the Hypertext Preprocessor programming language (PHP ) with a MySQL-Server database as a database. And to collect data, the authors use the method of observation, interviews, and literature study. With the system of preparation of goods, can make it easier for inventory administrators to produce accurate reports with a fast time can be made in order to produce effective and efficient.

scholarly journals The Effect Of Good Corporate Government On Earning Management In Trading Companies Listed On The Indonesia Stock Exchange

2021 ◽  
Vol 12 (2) ◽  
pp. 104-112
Author(s):  
Annita Mahmudah
Keyword(s):  
Stock Exchange ◽  
Added Value ◽  
Earning Management ◽  
Financial Reports ◽  
Trading Company ◽  
A Company ◽  
Corporate Government

Trading company is a company that purely only sells products whoseproducts have been provided by suppliers or manufacturers with the aimof creating added value. Trading company financial reports must bereported annually. The company has the goal of increasing profits,therefore company leaders try to manage earnings. To achieve this,researchers conducted mini research on good corporate government andearning management. The result of this research is that GCG (GoodCorporate Governance) does not have a significant effect on earningmanagement

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