Jurnal Riset Ekonomi dan Akuntansi最新文献

Klasifikasi Biaya Berdasarkan Produksi Dan Perannya Terhadap Goal Perusahaan 基于生产的成本分类及其在公司目标中的作用

Jurnal Riset Ekonomi dan Akuntansi Pub Date : 2023-12-20 DOI: 10.54066/jrea-itb.v2i1.1320

Jl. Semolowaru, No.45, Menur Pumpungan, Kecamatan Sukolilo, Jawa Surabaya, Timur, Latar Belakang

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Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 2019-2022年盈利能力和杠杆率对印尼证券交易所上市银行公司价值的影响

Jurnal Riset Ekonomi dan Akuntansi Pub Date : 2023-12-20 DOI: 10.54066/jrea-itb.v2i1.1315

Jeri Kurnia, Muhammad Rivandi, Sekolah Tinggi, Ilmu Ekonomi, ”KBP”, Padang

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Konglomerasi, Merger, dan Skala Ekonomi Tahap Pertumbuhan Industri 集团化、兼并和规模经济产业成长阶段

Jurnal Riset Ekonomi dan Akuntansi Pub Date : 2023-12-20 DOI: 10.54066/jrea-itb.v2i1.1326

Rifdatul Hanifah, Jl. Semolowaru, No.45, Menur Pumpungan, Kecamatan Sukolilo, Surabaya Jawa, Timur

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Evaluasi Sistem Informasi Akuntasi Penjualan Dalam Meningkatkan Pengendalian Internal Pada PT. Centra Nusa Indonesia 评估销售会计信息系统在改进 PT.

Jurnal Riset Ekonomi dan Akuntansi Pub Date : 2023-12-20 DOI: 10.54066/jrea-itb.v2i1.1317

Selma Nevira, S. Putri, Anindya Frysa Irsyadi, Irda Agustin Kustiwi

{"title":"Evaluasi Sistem Informasi Akuntasi Penjualan Dalam Meningkatkan Pengendalian Internal Pada PT. Centra Nusa Indonesia","authors":"Selma Nevira, S. Putri, Anindya Frysa Irsyadi, Irda Agustin Kustiwi","doi":"10.54066/jrea-itb.v2i1.1317","DOIUrl":"https://doi.org/10.54066/jrea-itb.v2i1.1317","url":null,"abstract":"This research aims to evaluate the Sales Accounting Information System at PT. Celntra Nusa Indah. PT. Celntra Nusa Indonesia is a company operating in the field of coal trading (Coal Trading). From the evaluation results of the Sales Accounting Information System, it was obtained. Sales Accounting Information System at PT. Celntra Nusa Indonesia is good but still has several weaknesses. This can be seen from the clear organizational structure, but there are still weaknesses, namely that there is a combination of functions and responsibilities as follows: The cashier section which also doubles as the accounting section. The combination of these two functions can provide opportunities for employees to commit fraud by changing the accounting records to cover up the fraud. done. Division of duties and responsibilities at PT. Celntra Nusa Indonesia still has shortcomings. This can be based on research results which show that there is a division and implementation of duties and responsibilities that are not appropriate as follows: The billing department should be in charge of making extraordinary billing reports and collecting bills from customers. This is because the billing department receives proof of receipt of the invoice from the customer, where information is provided regarding the date it was received, the amount of payment and the time the invoice was paid. If this is done by the invoice department, it is still not completed. Because the invoice department has made daily billing reports.","PeriodicalId":509053,"journal":{"name":"Jurnal Riset Ekonomi dan Akuntansi","volume":"13 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139168677","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}

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Transformasi Industri Dan Pembangunan Industri Terhadap Perekonomian 工业转型和工业发展对经济的影响

Jurnal Riset Ekonomi dan Akuntansi Pub Date : 2023-10-10 DOI: 10.54066/jrea-itb.v1i4.967

Eki Indriyanti, Ezar Nafis, Azizatun Fitriani, M. Yasin, Jl. Semolowaru, No.45, Menur Pumpungan, Kecamatan Sukolilo, Kata Kunci, Transformasi Industri, Perekonomian Pembangunan Industri

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Prosedur Pelaksanaan Program Kemitraan dan Bina Lingkungan (PKBL) Pada PT. Pelabuhan Indonesia Regional 1 Cabang Kuala Tanjung Tahun 2022 2022 年在 PT Pelabuhan Indonesia 区域 1 瓜拉丹绒分部实施合作伙伴与社区发展计划 (PKBL) 的程序

Jurnal Riset Ekonomi dan Akuntansi Pub Date : 2023-10-09 DOI: 10.54066/jrea-itb.v1i4.961

Yahratun Usnan Nisa BR Pasaribu, Arnida Wahyuni Lubis

{"title":"Prosedur Pelaksanaan Program Kemitraan dan Bina Lingkungan (PKBL) Pada PT. Pelabuhan Indonesia Regional 1 Cabang Kuala Tanjung Tahun 2022","authors":"Yahratun Usnan Nisa BR Pasaribu, Arnida Wahyuni Lubis","doi":"10.54066/jrea-itb.v1i4.961","DOIUrl":"https://doi.org/10.54066/jrea-itb.v1i4.961","url":null,"abstract":"Community development programs and partnerships. The Partnership Program was created to help small businesses grow and become independent. Qualitative descriptive research methodology was used for this investigation. This approach seeks to present a fairly clear picture of the problem under study. To conduct this investigation rigorously, PT. Pelindo Regional Kuala Tanjung Branch was assigned by the Partnership and Community Development Program (PKBL). Therefore, the researchers who wrote this report collected data on the value of receivables as of December 31, 2022. To make it easier for companies to understand the prospects of their partners, the company categorizes its partners in the payment of receivables. The four associate positions included in the classification are Current, Substandard, Doubtful, and Stuck. PT Pelabuhan Indoneisa Regional 1 (Persero) Kuala Tanjung Branch in the period of December 31, 2022 provided loans to partners from various sectors with a total of 92 partners. The total remaining receivables in the current partner classification amounted to IDR 10,729,776,409.00,-, in the non-current partner classification amounted to IDR 5,589,839,653.00,- ,in the doubtful partner classification amounted to IDR 791,912,104.00,- and the total remaining receivables in the current partner classification amounted to IDR 5,085,536,468.00,-. As we can see, the total remaining receivables between the current and current partner classifications are not too far apart like the substandard and doubtful partner classifications.","PeriodicalId":509053,"journal":{"name":"Jurnal Riset Ekonomi dan Akuntansi","volume":"81 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139321368","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