Akuntansi Lingkungan adalah bagian dari Sistem Akuntansi Perusahaan yaitu dimasukkannya biaya lingkungan ke dalam akuntansi perusahaan. Didalamnya tergambar jejak pengeluaran keuangan dan manfaat dari aktifitas yang mengarah pada konservasi lingkungan. Dengan demikian akan dapat dinilai sejauh mana perusahaan dan organisasi lainnya perhatian pada aspek lingkungan hidup di dalam setiap proses produksinya. Menurunnya kualitas lingkungan hidup sebagai dampak dari aktifitas bisnis skala lokal, nasional, bahkan global menjadi perhatian yang serius semua kalangan dan bangsa. Kesadaran atas pentingnya tindakan pelestarian lingkungan hidup menjadi hal utama dalam pengelolaan bisnis modern. Banyak upaya yang telah dilakukan individu maupun korporasi untuk melindungi alam dan memelihara kelestarian lingkungan hidup. Pengelolaan lingkungan hidup sendiri bukan sekedar isu sustainability, tetapi sudah menjadi isu bisnis, karena dorongan kepentingan perusahaan terhadap variabel lingkungan meningkat. Optimisme pada pelestarian alam baru akan terjadi jika semua perusahaan memasukkan pos biaya pelestarian lingkungan di setiap proses penciptaan nilai produksinya. Kata Kunci Akuntansi, Lingkungan, Keberlanjutan, Bisnis
In general, companies sell products in cash and non-cash. If sales volume increases but is not accompanied by cash payments, there will be potential for trade receivables to increase. There are two methods used to assess and record uncollectible accounts, namely the Direct Write-Off Method and the Allowance Method. P.T “SSS” Technologies is a trading and leasing company for GPS tracking devices. Trade receivables of P.T "SSS" Technologies arose because the tenants did not make payments on time. The amount of accounts receivable creates its own difficulties for the company. Companies should use the method of allowance for receivables, namely by making an aging schedule of receivables in determining the expense of receivables losses. This method can produce net realizable value of the current year's receivables. In addition, the company needs to review loose debt repayment policy, because this can cause the company to have working capital difficulties.The data analyzed in this study originates from sales and rental of devices during the Covid 19 pandemic. Therefore, it is necessary to carry out further research using business transaction data under normal conditions.Pada umumnya perusahaan menjual produk secara tunai dan non tunai. Jika volume penjualan naik tetapi tidak dibarengi dengan pembayaran tunai akan berpotensi piutang dagang meningkat. Terdapat dua metode yang digunakan untuk menilai dan mencatat piutang yang tidak tertagih yaitu Metode Penghapusan Langsung dan Metode Pencadangan. P.T “SSS” Technologies merupakan perusahaan perdagangan dan penyewaan piranti pelacak GPS. Piutang dagang P.T “SSS” Technologies timbul karena penyewa piranti tidak melakukan pembayaran tepat waktu. Jumlah piutang menimbulkan kesulitan tersendiri bagi perusahaan. Sebaiknya perusahaan menggunakan metode penyisihan piutang yaitu dengan cara membuat skedul umur piutang dalam menetapkan beban kerugian piutang. Metode ini dapat menghasilkan nilai realisasi bersih atas piutang tahun berjalan. Selain itu perusahaan perlu meninjau kembali kebijakan tempo pembayaran hutang yang longgar, karena hal tersebut dapat menyebabkan perusahaan kesulitan modal kerja. Data yang dianalisis pada penelitian ini bersumber dari transaksi penjualan dan penyewaan device di masa pandemi Covid 19. Oleh karena itu perlu dilakukan penelitian lanjutan dengan menggunakan data transaksi bisnis dalam kondisi normal.
Within the scope of government, the Accounting System is a systematic series of procedures, operators, equipment, and other elements to realize the accounting function from transaction analysis to financial reporting within government organizations. As the object and location of research, Inspectorate IV is one of the inspectorates within the Inspectorate General of the Ministry of Education and Culture, where official travel activities are carried out repeatedly by the Government Internal Supervisory Apparatus to support its functions and responsibilities. During the study, the researcher noted that the process of financial administration and management of official travel documents had not been supported by an integrated information system from the issuance of assignment letters to the issuance of official travel receipts. This results in a less effective and efficient process, both in terms of time and budget due to the open level of errors in entering the required data. Administrative Inspectorate IV needs to build an integrated information system for the process of managing official travel in terms of finances and documentation
The Central Fashion Store is a retail company engaged in the sale of clothing, accessories, and footwear from children to adults. The sales process takes place every day during operating hours. Process cash and non-cash payment transactions. In the process of store operations, cashiers play an important role in serving consumers. The duties and responsibilities of the cashier at the Central Fashion Store have been carried out properly. However, it is undeniable that in practice problems can still occur that have the potential to harm shops, consumers and the cashiers themselves. Problems that occur such as the computer does not respond, the barcode is not registered, scanned the barcode twice, entered the nominal incorrectly, the purchase receipt was not printed, the EDC machine network connection was problematic, the EDC machine was damaged and the difference in cash. Actions taken to overcome problems that occur include waiting for the computer to respond again or transactions are carried out manually, registering barcodes to the warehouse, always being careful in entering data into the system, checking the printer then reprinting the receipt, replacing the EDC machine sim card, waiting for repairs from the bank and be careful in returning money to consumers
Good business travel management will have a positive effect on the smooth running of a company's business. Business travel is one of the tasks given by superiors to their subordinates to perform in activities such as work visits, education, and training activities which are funded directly by the company. In arranging and preparing for business trips, it must include the documents needed for the travel, confirmation of tickets and hotels, making travel schedules, besides everything that can support the success and comfort of employees on official trips. The Objective is for Link and Match Vocational High School students to understand how to manage a good business trip. The activity performed using the training method on campus 2 of the ITB Swadharma which was attended by 65 SMK Link and Match students. The result of the activity is the increased knowledge and skills of the attendents regarding the management of official travel with the help of information technology.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.