Program Study of D-III Accounting
Recent Submissions
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Analisis Kepuasan Nasabah di Pt Bank Sumut Kantor Cabang Pembantu Asia
(Universitas Sumatera Utara, 2025)Customer satisfaction analysis of PT. Bank Sumut Asia Branch Office This study aims to analyze customer satisfaction with the services provided by PT. Bank Sumut, Asia Sub-Branch Office (KCP Asia). Customer satisfaction ... -
Implementasi Psak 71 Terhadap Laporan Keuangan Pt Bank Sumut Tahun 2024
(Universitas Sumatera Utara, 2025)The Statement Of Financial Accounting Standards (PSAK) 71 On Financial Instruments Has Been Effective Since January 1, 2020, Replacing PSAK 55. PSAK 71 Introduces Significant Changes In The Accounting Treatment Of Financial ... -
Analisis Verifikasi Belanja Sekretariat Dewan Perwakilan Rakyat Daerah Provinsi Sumatera
(Universitas Sumatera Utara, 2025)This study analyzes expenditure verification procedures at the Secretariat of the Regional House of Representatives (DPRD) of North Sumatra Province and evaluates the effectiveness of their implementation. Expenditure ... -
Analisis Proses Penyusunan dan Pelaksanaan APBD pada Sekretariat DPRD Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to analyze the process of preparing and implementing the Regional Revenue and Expenditure Budget (APBD) at the Secretariat of the DPRD of North Sumatra Province. The method used in this study is an interview ... -
Analisis Peran Sistem Akuntansi Manajemen Dalam Meningkatkan Efektivitas Pengelolaan Anggaran di Dewan Perwakilan Rakyat Daerah (DPRD) Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to analyze the role of management accounting systems (MAS) in enhancing the effectiveness of budget management at the Regional House of Representatives (DPRD) of North Sumatra Province. A management accounting ... -
Analisis Tantangan dalam Penyusunan Laporan Keuangan pada UMKM Defian Fresh Carrot
(Universitas Sumatera Utara, 2025)Financial statements play a crucial role in business management as they provide an overview of a company’s financial condition and serve as a basis for decision-making. However, in practice, many Micro, Small, and ... -
Pengaruh Penggunaan E-Wallet Terhadap Perilaku Konsumtif Mahasiswa Fakultas Vokasi Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)Background: The rise of digital financial technologies such as e-wallets has transformed consumer behavior, especially among university students. The convenience of transactions, promotions, and attractive features make ... -
Desain Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah Berbasis Microsoft Excel (Studi Kasus UMKM Cahaya Plastik)
(Universitas Sumatera Utara, 2025)Since 1 January 2018, the Financial Accounting Standard for Entities, Micro, Small and Medium Enterprises (SAK EMKM) has been effectively implemented. SAK EMKM is enforced with the hope that it can help Micro, Small, ... -
Tinjauan Prosedur Pemanfaatan dan Efektivitas Barang Milik Daerah pada Badan Keuangan dan Aset Daerah Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)Regional assets are a crucial aspect of regional government administration, serving to support the implementation of governmental duties and functions. This study aims to examine the procedures and effectiveness of ... -
Prosedur Realisasi Anggaran Belanja Kegiatan Reses Dewan Perwakilan Rakyat Daerah (DPRD) Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This research examines the implementation of recess activities by members of the Regional House of Representatives (DPRD) of North Sumatra Province, with a focus on the procedures and stages involved in the realization of ... -
Strategi Pemanfaatan Qris Dalam Meningkatkan Efektivitas Transaksi Pada UMKM Coffeshop Padang Bulan Medan Studi Kasus: Waiting List Coffe
(Universitas Sumatera Utara, 2025)This study examines the strategy of utilizing the Quick Response Code Indonesian Standard (QRIS) to enhance transaction effectiveness in the micro, small, and medium enterprises (MSMEs) sector, specifically at the Waiting ... -
Prosedur Lelang atas Emas dalam Program Cicilan di Pegadaian Medan Utama sebagai Konsekuensi Gagal Bayar
(Universitas Sumatera Utara, 2025)This research aims to understand the Auction Procedure For Gold Under The Cicilan Emas (Gold Installment) Program at Pegadaia Medan Utama as a consequence of payment default. Cicil Emas is a gold installment financing service ... -
Prosedur Lelang atas Emas dalam Program Cicilan di Pegadaian Medan Utama sebagai Konsekuensi Gagal Bayar
(Universitas Sumatera Utara, 2025)This research aims to understand the Auction Procedure For Gold Under The Cicilan Emas (Gold Installment) Program at Pegadaia Medan Utama as a consequence of payment default. Cicil Emas is a gold installment financing service ... -
Analisis Penerapan Akuntansi Pajak Penghasilan (PPh) Pasal 21 Pada Sekretariat Dewan Perwakilan Rakyat Daerah Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study is motivated by the need to analyze the implementation of accounting in the process of calculating and withholding Income Tax (Article 21) on employee income conducted by the Secretariat of the Regional People's ... -
Penerapan Sistem Akuntansi Dalam Perhitungan Penyusutan Aset Tetap Menurut Standar Akuntansi Terhadap Laporan Keuangan PT. Perkebunan Nusantara IV Regional I
(Universitas Sumatera Utara, 2025)Fixed asset depreciation is a fundamental component of accounting systems, designed to systematically allocate the cost of assets over their useful lives. Accurate implementation in accordance with accounting standards— ... -
Analisis Pelaporan Keuangan pada Intercafe di Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to analyze the financial reporting system at Intercafe, Universitas Sumatera Utara, with a focus on the use of accounting applications to support efficiency, accuracy, and effectiveness in financial ... -
Perhitungan Pajak Penghasilan 21 Atas Gaji Pegawai Tetap Pada PT.Karya Murni Perkasa
(Universitas Sumatera Utara, 2025)This study aims to determine whether the calculation of Income Tax Article 21 on the salaries of permanent employees at PT. Karya Murni Perkasa is in accordance with the latest tax regulations, particularly Law Number 7 ... -
Faktor-Faktor Yang Mempengaruhi Keputusan Pemberian Kredit Oleh Bank Kepada Debitur di PT. Bank BNI KC Univeritas Sumatra Utara
(Univeritas Sumatra Utara, 2025)This study aims to identify and analyze the factors influencing the decision to grant credit by PT. Bank BNI KC Universitas Sumatera Utara to debtors. Using qualitative methods, this research involves direct observation, ... -
Analisis Penerimaan Pajak Parkir terhadap Pendapatan Asli Daerah pada Badan Pendapatan Daerah Kota Medan
(Universitas Sumatera Utara, 2025)Parking tax is a tax imposed on the use of parking spaces on the side of public roads which are still government-owned facilities. This study was conducted to determine the factors that influence the failure to achieve the ...
