D-4 Akuntansi Manajerial

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Browsing D-4 Akuntansi Manajerial by Subject "Akuntansi"

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    Pengendalian Internal Persediaan Pada Perusahaan Retail PT Triniti Perkasa Internasional
    (Politeknik Negeri Batam, 2017-06-07) Irviani Asnawi, Afrishella; Gunawan, Hendra
    The focus of this study is discusses about offense in recording the activities of merchandise inventory in the retail company PT Triniti Perkasa International which occurred due to the receipt of inventory whose practices are not in accordance with internal control, recording errors due to lack of authorization on the movement of merchandise and errors due to human error. This study is use descriptive analysis method with data collection through interview and observation of the author, based on interviews and observations, the internal control in merchandise inventory of PT Triniti Perkasa International has not been practiced thoroughly. The procedure in receipt of goods is often done by employees who are less aware of the type of goods, the authors suggest to assign an experienced person. Error in the procedure of moving goods is less effective because does not have duplicate for accounting needed, the author has designed a new form that more efficient and has been used in company. Errors from human error at the time of the trade shows should be minimized by assigning one of the employees who become mentors in the trade shows.
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    Sistem Akuntansi Pengeluaran Kas Kecil Pada Pt. Pelayaran Samudra Inter Nusa
    (Politeknik Negeri Batam, 2017-06-16) Karina, Dewi; Irawan Setiyanto, Adi
    This final project discusses the accounting system of cash expenditure at PT Pelayaran Samudra Inter Nusa. The small cash disbursement system still has a weakness that is the absence of standard operating procedures (SOP) of petty cash expenditures in PT Pelayaran Samudra Inter Nusa, petty cash cashier often experience errors in petty cash records, cost nominal recording errors, journal entry errors and incorrect account entry When posting to the program causing a loss on the petty cash cashier as the cashier has to replace the petty cash fund if it is less or not in accordance with the balance in Ms. Excel. This final project is a qualitative research with descriptive design. The results of the final project concluded that the cash accounting system of small cash expenditures at PT Pelayaran Samudra Inter Nusa has been running as appropriate, but the small cash should be useful for relatively small expenditure and limited budget, the small cash cashier must be more thorough and focused while working to avoid making mistakes, The company should make standard operating procedures (SOP) of petty cash expenditures in writing so that the petty cash cashier can work more detail and not deviate from the responsibility.
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    Sistem Penggajian Karyawan Pada Pt. Vinosia Dina Nusa
    (Politeknik Negeri Batam, 2017-06-16) Sako, Yahya; Yulinda, Yulinda
    This research was conducted at PT. Vinosia Dina Nusa which is engaged in construction. The purpose of this study is to know how the system of payroll and the application of wage standards used at PT. Vinosia Dina Nusa. This research is done on the financial and payroll by analyzing the system and wage structure that applied by PT. Vinosia Dina Nusa. Data collection technique used is descriptive method. The conclusion in this research is evaluating and analyzing the standard determination of structure and wage scale in accordance with decision of Minister of Manpower No. 1 year 2017. The results suggest that kedepanya PT. Vinosia Dina Nusa uses wage standard and structure and wage scale based on Decision of Minister of Manpower No. 1 year 2017.