Sistem Akuntansi Penjualan Kredit Koperasi Karyawan PT. PLN (Persero) Unit 3 Cirebon

Daya Lisna Sutera Cooperative is a cooperative for employees and retirees at PT. PLN (Persero) Service Unit 3 Cirebon. This cooperative is located at Jalan Tuparev No.100, Cirebon city. Members of this cooperative consist of active employees and retired employees of PLN 3 Cirebon service unit. Active employees are required to become members of the cooperative, while retired employees are not mandatory. This cooperative business activity accommodates members' deposits, distributes loans to members, provides credit sales of necessities for members, and provides vehicle rental services. There are still some company recording activities that are done manually, namely recording sales and savings and loans using the excel application. This study aims to create a credit sales accounting system that is expected to be better and more efficient, so that bookkeeping reports can be done faster and increase the effectiveness of the company, both from procedures, documents, and supporting records required by cooperatives. This system produces the output of Credit Application Letters, Sales Reports, Accounts Receivable Reports, Payment Reports, Official Notes, and Journals. Keywords: Accounting System, Cooperative, Sales, Credit

Perspektif Rasio Likuiditas, Rasio Solvabilitas dan Rasio Aktivitas terhadap Profitabilitas Perusahaan pada Sub Sektor Transportasi di Bursa Efek Indonesia

This study aims to analyze the liquidity ratios, solvency ratios, and activity ratios to the profitability of transportation subsector companies on the Indonesia Stock Exchange for the 2015-2018 period. The data collection method used is the purposive sampling method. This research is a quantitative study. In this study, the population is the transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Based on the predetermined criteria, 9 companies were obtained. The analytical method used is multiple linear regression analysis through the F test and t-test to know the effect of the independent variable on the dependent variable. Partially, the current ratio (CR), debt to equity ratio (DER), does not affect profitability, while total assets turnover (tattoo) does not affect profitability. but simultaneously: Current ratio (CR), Debt to equity ratio (DER), and Total assets turn over (TATO) have a significant influence on the company's profitability. Keywords : Current ratio, debt to equity ratio, total assets turn over, and profitability

Hubungan Disiplin Kerja Dan Motivasi Dalam Meningkatkan Produktivitas Kerja Karyawan PT Pandu Siwi Sentosa

This study aims to determine the effect of work discipline on employee productivity at PT Pandu Siwi Sentosa Medan. To determine the relationship between work motivation and work productivity of employees at PT Pandu Siwi Sentosa Medan. This study aims to determine the relationship between discipline and work motivation with employee work productivity at PT Pandu Siwi Sentosa Medan. This type of research uses quantitative research conducted at PT. Pandu Siwi Sentosa Medan from August 2019 to January 2020. The population in this study was the total number of employees, which consisted of 50 workers. By determining the number of samples developed and using several samples with an error rate of 5%, the sample in this study amounted to 50 workers or employees. The method used is the method of observation, questionnaire method, and interview method. The results showed that the hypothesis can be accepted with a value of 4.955 so that the hypothesis is accepted. So it can be concluded that Work Discipline has a positive and significant effect on the work productivity of PT. Pandu Siwi Sentosa Medan where the t table value is 2.878 from t table 2.010 and has a significance value of 0.002 from 0.05. Motivation has a positive and significant effect on the Employee Work Productivity of PT. Pandu Siwi Sentosa Medan with a t-count value of 2.315 from t-table 2.010 and has a significance value of 0.004 from 0.05. The conclusion of this study is that work discipline and motivation have a positive and significant effect on employee productivity at PT. Pandu Siwi Sentosa Medan. Keywords: Discipline, Motivation, and Productivity

Aplikasi Akuntansi Simpanan Anggota Pada KUD Bangkit Abadi Desa Bandorasawetan

The Bangkit Abadi Village Unit Cooperative (KUD) is a cooperative located in Bandorasawetan Village, whose main activity is providing savings services for cooperative members with the aim of prospering cooperative members and the surrounding community. With the existence of this cooperative, it is hoped that it will create a desire and increase public awareness to save. This KUD does not yet have a good computerized system. Therefore, there are still some obstacles in KUD Bangkit Abadi in terms of new member registration activities and member savings. These activities will run smoothly if supported by a good system and by implementing a good internal control system in cooperatives, so as to prevent errors in data processing. The procedures that apply to the KUD include related parts, namely registration, member data, internal control systems, and documents used. The analysis and design stages of the application system are described using flowcharts, Data Flow Diagrams (DFD), Entity Relationship Diagrams (ER-Diagrams) and developed using MySQL database as a programming language. This relationship is narrated into several diagrams, namely: context diagrams, data flow diagrams level 0 and level 1, relationships between entities, and relationships between tables used. The results obtained from the design of this application are in the form of member book reports, savings data reports, and general journal reports as a form of description of the activities of new member registration and member savings at the Bangkit Abadi Village Cooperative Unit.Key words: Applications, Accounting, Savings, Cooperatives

Analisis Auditor Switching dan Faktor-Faktor yang Mempengaruhinya pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia

This study aims to analyze the effect of Audit Opinion, Management Change, Public Accountant Firm Size, and Client Company Size on Auditor switching in Non-Financial Companies listed on the Indonesia Stock Exchange in 2018-2019. In this study, the population obtained from non-financial companies was 420. The sample obtained for 2 years was 210 samples. The sample data used uses secondary data, namely the annual financial statements of non-financial companies in 2018-2019. The data analysis technique used is logistic regression. The results of this study conclude that the variable of management turnover and the size of KAP have an effect on auditor switching, while audit opinion and the size of the client's company have no effect on auditor switching. Keywords: Audit Opinion, Management Change, Public Accounting Firm Size, Client Firm Size, Auditor Switching

Pengaruh Fee Audit, Tenure Audit, Rotasi Audit Terhadap Kualitas Audit dengan Komite Audit Sebagai Variabel Moderasi pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia

This test aims to test the effect of audit fees, audit tenure, audit rotation on audit quality with the audit committee as a moderating variable (empirical studies on financial sector companies listed on the Indonesia stock exchange for the financial sector 2012-2016) The population in this study was 71 companies. The sampling technique used was purposive sampling and the number of samples was 23 companies. The model used in this study is Moderated Regression Analysis using panel data and processed using the Eviews 9.5 application. Results: Audit fees have a positive and insignificant effect on audit quality, audit tenure has a negative and insignificant effect on audit quality, audit rotation has a positive and significant effect. on the quality of the audit. The audit committee has a positive and significant effect on the relationship between audit fees and audit quality, the audit committee has a negative and insignificant effect on the relationship between audit tenure and audit quality, the audit committee has a positive and insignificant effect on the relationship between audit rotation and audit quality. This shows that the audit committee only mediates the relationship between the audit fee variable and audit quality.

Pengaruh Integritas, Profesionalisme dan Kompetensi Auditor terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik (KAP) di Bandung

This study aims to examine the effect of integrity, professionalism and competence of auditors on audit quality at the public accounting firm in Bandung. Data were collected by distributing questionnaires with the convenience sampling technique to the respondents. While the sample used is the auditors who work at the Public Accounting Firm, Risman and Arifin, Dr. H.E. Suhardjadinata and Partners and Prof. Dr.H.tb Hasanudin, M.SC, and Partners who are domiciled in Bandung, totaling 35 samples. The analysis method used in this study is regression analysis with SPSS version 21 for Windows software. From multiple regressions, it produces three hypotheses that show its effect on audit quality, namely: integrity has a significant effect on audit quality. Professionalism has a significant effect on audit quality. Auditor competence has a positive significant effect on audit quality.

Implementasi Komunikasi Pelaksanaan Program BUMDES di Desa Pantae Kecamatan Biboki Selatan Kabupaten Timor Tengah Utara

The purpose of this study was to determine and analyze the communication process in the implementation of the BUMDes program in Pantae Village. This research is a type of qualitative research using Organizational Communication Theory in a policy implementation approach, which looks at the communication process within the organization, namely internal communication as well as external communication. Data collection techniques using observation, interviews, and document study. Data analysis used Miles and Huberman's model. The results obtained are that the internal communication process seen from vertical communication is still not running well, instructions for tasks and work from the head of BUMDes to BUMDes executives are not carried out and communication in terms of reporting and accountability is not carried out properly. Horizontal communication in the implementation of the BUMDes program has been carried out well, the process of delivering messages is carried out well, but there are obstacles in the form of frequency for communicating which are still lacking. In the context of external communication carried out by BUMDes, it was found that the communication process between BUMDes and the Inspectorate of TTU Regency had been carried out properly and in the form of formal communication, the obstacle encountered was the inability of BUMDes officials in compiling financial accountability reports which resulted in obstruction of the communication process. While the results of research related to BUMDes communication with the community, it was found that the communication process was not carried out properly. The low level of community participation is caused by the fact that the communication that is built is not participative communication.

Pengaruh Penerapan Good Manufacturing Practices (GMP) Dan Penyusunan Sanitasi Standar Operasional Prosedur (SSOP) terhadap Proses Pengolahan Cumi Beku yang Dimoderasi oleh Sistem Hazard Analysis Critical Control Point (HACCP) pada PT. Sanjaya Internasional Fishery

This Study aims to determine the effect of the application of Good Manucturing Practices (GMP) and the preparation of Sanitation Standard Operational Procedure (SSOP) on the processing of frozen squid, and determine the effect of the Hazard Analysis Critical Control Point (HACCP) system as a moderating variable. The results of the research that love been carried out show the influence of the implementation of Good Manufacturing Practices (GMP), preparation of Sanitasi Standard Operational Procedure (SSOP) and Hazard Analysis Critical Control Point (HACCP) on the processing frozen squid. However, moderating the Hazard Analysis Critical Control Point (HACCP) is not able to moderate the Good Manufacturing Practices (GMP) and Sanitation Standard Operational Procedure of the frozen squid processing. From this research, it is explained one of the effects is that there are still irregularities in craying out the application of Good Manufacturing Practices (GMP), Sanitation Standard Operational Procedure (SSOP) and Hazard Analysis Critical Control Point (HAACP) to the frozen squid processing.

Pengaruh Kepuasan Kerja dan Beban Kerja Terhadap Kinerja Karyawan pada BT Batik Trusmi

This study discusses how job satisfaction and workload affect employee performance at BT Batik Trusmi. The purpose of this study is to identify job satisfaction and workload that can affect employee performance at BT Batik Trusmi. The sampling technique used a questionnaire with a total of 80 respondents who are employees of BT Batik Trusmi. The independent variable in this study (X1) job satisfaction (X2) workload, while the dependent variable in this study is employee performance (Y). The analytical test tool used is SPSS 20 multiple regression analysis method. The results are job satisfaction has a positive effect on employee performance at BT Batik Trusmi, workload has a positive effect on employee performance at BT Batik Trusmi and job satisfaction and workload simultaneously have a positive influence on employee performance at BT Batik Trusmi.