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.
典当是一种金融机构的形式，为更广泛的需要资金的社区在短时间内开展典当业务活动。最受欢迎的典当产品之一是金典当。本文研究的问题是如何在PT Pegadaian (Persero) Cabang Tapi Bandar Padang形成黄金Pegadaian (Persero)融资会计制度。本研究的目的是确定PT Pegadaian (Persero) Cabang Tapi Bandar Padang的黄金典当行融资会计制度的形式。本研究采用实地调研法(field research method)和图书馆调研法(library research method)。使用的数据源是主要数据源和辅助数据源。数据将使用定性描述方法进行分析。通过数据分析，Pegadaian的金典当是一款旨在帮助社会快速、安全、便捷的资金分配产品。在PT Pegadaian Cabang Tapi Bandar Padang获得黄金典当的程序非常简单，人们只需提供身份复印件以及黄金首饰或金条作为抵押品，贷款可以在大约10分钟内获得，具体取决于当天有多少客户。
{"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}
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.
PT. Dagna Medika是一家从事医疗和实验室供应商领域的公司，总部位于西苏门答腊岛巴东。产品的分销能力相当好，在各个地区分布均匀，提供几个领先品牌的所有医疗器械和化学品，并以合理的价格分销各种一次性材料。本研究的目的是确定PT. Dagna Medika的管理和应收账款控制系统是否有效运行。资料收集方法有实地调研和图书馆调研。研究类型是描述性定性的。使用活动比率的分析方法包括应收账款周转率(RTO)、平均催收期(ACP)、欠款比率和账单比率，并使用Sign Test。他的研究结果表明，应收账款的管理和控制没有得到有效的运行，数据处理的结果与标志测试是显著的。
{"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}
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%.
{"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}
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