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Jurnal Akademi Akuntansi Indonesia Padang最新文献

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SISTEM AKUNTANSI PEMBIAYAAN PEGADAIAN EMAS PADA PT. PEGADAIAN (PERSERO) CABANG TAPI BANDAR PADANG
Jurnal Akademi Akuntansi Indonesia Padang Pub Date : 2021-04-15 DOI: 10.31933/jaaip.v1i1.263
Yessi Rinanda, Nindi Heni Saputri
{"title":"SISTEM AKUNTANSI PEMBIAYAAN PEGADAIAN EMAS PADA PT. PEGADAIAN (PERSERO) CABANG TAPI BANDAR PADANG","authors":"Yessi Rinanda, Nindi Heni Saputri","doi":"10.31933/jaaip.v1i1.263","DOIUrl":"https://doi.org/10.31933/jaaip.v1i1.263","url":null,"abstract":"Pegadaian is a form of financing institution that carries out pawning business activities for the wider community who need funds in a fast time. One of the popular pawning products is the gold pawn. The formulation of the problem of this research is how the form of the Gold Pegadaian Financing Accounting System at PT Pegadaian (Persero) Cabang Tapi Bandar Padang. The purpose of this study was to determine the form of the gold pawnshop financing accounting system at PT Pegadaian (Persero) Cabang Tapi Bandar Padang. This study uses a field research method (Frield Research Method) and a library research method (Library Research Method). The data sources used are primary data sources and secondary data sources. The data will be analyzed using a qualitative descriptive method. Based on data analysis, it can be concluded that the gold pawn at Pegadaian is a product of fund distribution that aims to help the community with a fast, safe, and easy process. The procedure for obtaining credit with a gold pawn at PT Pegadaian Cabang Tapi Bandar Padang is quite easy, people only provide a copy of their identity along with gold jewelry or gold bars as collateral, loan money can be obtained for approximately 10 minutes, depending on how many customers on the day that.","PeriodicalId":198690,"journal":{"name":"Jurnal Akademi Akuntansi Indonesia Padang","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131153082","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS EFEKTIVITAS PENGELOLAAN DAN SISTEM PENGENDALIAN PIUTANG PADA PT. DAGNA MEDIKA 分析了负责任的PT DAGNA MEDIKA的管理和控制系统的有效性
Jurnal Akademi Akuntansi Indonesia Padang Pub Date : 2021-04-15 DOI: 10.31933/jaaip.v1i1.262
Desmiwerita Desmiwerita, Reski Nofrialdi
{"title":"ANALISIS EFEKTIVITAS PENGELOLAAN DAN SISTEM PENGENDALIAN PIUTANG PADA PT. DAGNA MEDIKA","authors":"Desmiwerita Desmiwerita, Reski Nofrialdi","doi":"10.31933/jaaip.v1i1.262","DOIUrl":"https://doi.org/10.31933/jaaip.v1i1.262","url":null,"abstract":"PT. Dagna Medika is a company engaged in the field of Medical and Laboratory Suppliers based in Padang, West Sumatra. The ability to distribute products is quite good and evenly distributed in various regions, providing all medical devices & chemicals from several leading brands and also distributing various disposable materials at affordable prices. The purpose of this study was to determine whether the Management and Accounts Receivable Control System at PT. Dagna Medika has been running effectively. Data collection methods are field research and library research. Type of research is descriptive qualitative. Analysis methods using Activity Ratios include Receivable Turn Over - RTO, Average Collection Period (ACP), Arrears Ratio and Billing Ratio and by using the Sign Test. The results of his research management and control of receivables have not been running effectively and the results of data processing with a sign test is  significant.","PeriodicalId":198690,"journal":{"name":"Jurnal Akademi Akuntansi Indonesia Padang","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122311160","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
PENGARUH DESENTRALISASI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL 管理绩效的分散影响和会计制度
Jurnal Akademi Akuntansi Indonesia Padang Pub Date : 2021-04-15 DOI: 10.31933/jaaip.v1i1.230
Yuli Ardiany, Jhon Rinaldo, Tia Muliani
{"title":"PENGARUH DESENTRALISASI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL","authors":"Yuli Ardiany, Jhon Rinaldo, Tia Muliani","doi":"10.31933/jaaip.v1i1.230","DOIUrl":"https://doi.org/10.31933/jaaip.v1i1.230","url":null,"abstract":"This study aims to examine and analyze the effect of Decentralization and management accounting systems on managerial performance on PT. P&P Lembah Karet Padang. . The population in this study were 237 people, with a sampling technique using purposive sampling so the number of samples obtained to 31 people. Data analysis method in this research uses multiple linear regression. The result of this study indicates that: 1) Decentralization has no effect on managerial performance, with a regression coefficient of  0,118, and a sig value of 0,276 > 0,005. 2) the management accounting system has no effect on managerial performance, with a regression coefficient of -0,123, and a sig value of 0,234 > 0,005. 3) Decentralization and management accounting system has no effect on managerial performance with a regression coefficient of 57,321, and a sig value of 0,373 > 0,005. 4) from the coefficient of determination known no influence between decentralization a management accounting system on the managerial performance of  0,1% and the remaining 99,9%.","PeriodicalId":198690,"journal":{"name":"Jurnal Akademi Akuntansi Indonesia Padang","volume":"113 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120954944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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