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<http://digilib.unila.ac.id/id/eprint/88114> <http://purl.org/ontology/bibo/abstract> "Laporan keuangan memegang peranan penting sebagai dasar dalam pengambilan keputusan perusahaan. Proses penyusunan laporan keuangan harus dilakukan secara sistematis dan terstruktur sesuai dengan prinsip akuntansi yang berlaku umum. Penulisan ini membahas prosedur penyusunan laporan keuangan di PT Perkebunan Nusantara IV Regional VII Bandar Lampung, yang dilakukan secara sistematis menggunakan sistem SAP (System, Application, and Product in Data Processing) guna meningkatkan efisiensi dan akurasi pelaporan. Proses ini mencakup tahapan pencatatan transaksi, monitoring, evaluasi, serta penyusunan laporan keuangan yang sesuai dengan standar akuntansi yang berlaku. Dalam pelaksanaannya, terdapat beberapa kendala seperti selisih pencatatan dan gangguan teknis pada sistem yang dapat menghambat proses pelaporan. Oleh karena itu, perusahaan menerapkan langkah-langkah strategis seperti verifikasi data yang lebih ketat serta peningkatan sistem dan infrastruktur teknologi. Dengan penerapan prosedur yang sistematis dan pemanfaatan teknologi secara optimal, diharapkan laporan keuangan yang dihasilkan menjadi lebih akurat, transparan, dan mendukung tata kelola keuangan perusahaan yang lebih baik.\r\n\r\nKata Kunci: Laporan Keuangan, Prosedur Penyusunan, SAP"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://digilib.unila.ac.id/id/document/2388837> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/88114/13/medium.jpg> .
<http://digilib.unila.ac.id/88114/13/medium.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "medium.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/88114> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2388838> .
<http://digilib.unila.ac.id/id/document/2388838> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2388838> <http://www.w3.org/2000/01/rdf-schema#label> "Prosedur Penyusunan Laporan Keuangan Pada PT Perkebunan Nusantara IV Regional VII Bandar Lampung  (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2388838> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2388776> .
<http://digilib.unila.ac.id/id/document/2388838> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2388776> .
<http://digilib.unila.ac.id/id/document/2388838> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2388776> .
<http://digilib.unila.ac.id/id/document/2388838> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/88114/14/small.jpg> .
<http://digilib.unila.ac.id/id/document/2388838> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/88114/14/small.jpg> .
<http://digilib.unila.ac.id/88114/14/small.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "small.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/88114> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2388854> .
<http://digilib.unila.ac.id/id/document/2388854> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2388854> <http://www.w3.org/2000/01/rdf-schema#label> "Prosedur Penyusunan Laporan Keuangan Pada PT Perkebunan Nusantara IV Regional VII Bandar Lampung  (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2388854> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2388757> .
<http://digilib.unila.ac.id/id/document/2388854> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2388757> .
<http://digilib.unila.ac.id/id/document/2388854> <http://eprints.org/relation/islightboxThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2388757> .
<http://digilib.unila.ac.id/id/document/2388854> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/88114/15/lightbox.jpg> .
<http://digilib.unila.ac.id/id/document/2388854> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/88114/15/lightbox.jpg> .
<http://digilib.unila.ac.id/88114/15/lightbox.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "lightbox.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/88114> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2388855> .
<http://digilib.unila.ac.id/id/document/2388855> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2388855> <http://www.w3.org/2000/01/rdf-schema#label> "Prosedur Penyusunan Laporan Keuangan Pada PT Perkebunan Nusantara IV Regional VII Bandar Lampung  (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2388855> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2388757> .
<http://digilib.unila.ac.id/id/document/2388855> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2388757> .
<http://digilib.unila.ac.id/id/document/2388855> <http://eprints.org/relation/ispreviewThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2388757> .
<http://digilib.unila.ac.id/id/document/2388855> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/88114/16/preview.jpg> .
<http://digilib.unila.ac.id/id/document/2388855> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/88114/16/preview.jpg> .
<http://digilib.unila.ac.id/88114/16/preview.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "preview.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/88114> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2388856> .
<http://digilib.unila.ac.id/id/document/2388856> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2388856> <http://www.w3.org/2000/01/rdf-schema#label> "Prosedur Penyusunan Laporan Keuangan Pada PT Perkebunan Nusantara IV Regional VII Bandar Lampung  (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2388856> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2388757> .
<http://digilib.unila.ac.id/id/document/2388856> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2388757> .
<http://digilib.unila.ac.id/id/document/2388856> <http://eprints.org/relation/ismediumThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2388757> .
<http://digilib.unila.ac.id/id/document/2388856> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/88114/17/medium.jpg> .
<http://digilib.unila.ac.id/id/document/2388856> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/88114/17/medium.jpg> .
<http://digilib.unila.ac.id/88114/17/medium.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "medium.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/88114> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2388857> .
<http://digilib.unila.ac.id/id/document/2388857> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2388857> <http://www.w3.org/2000/01/rdf-schema#label> "Prosedur Penyusunan Laporan Keuangan Pada PT Perkebunan Nusantara IV Regional VII Bandar Lampung  (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2388857> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2388757> .
<http://digilib.unila.ac.id/id/document/2388857> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2388757> .
<http://digilib.unila.ac.id/id/document/2388857> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2388757> .
<http://digilib.unila.ac.id/id/document/2388857> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/88114/18/small.jpg> .
<http://digilib.unila.ac.id/id/document/2388857> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/88114/18/small.jpg> .
<http://digilib.unila.ac.id/88114/18/small.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "small.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/88114> <http://www.w3.org/2000/01/rdf-schema#seeAlso> <http://digilib.unila.ac.id/88114/> .
<http://digilib.unila.ac.id/88114/> <http://purl.org/dc/elements/1.1/title> "HTML Summary of #88114 \n\nProsedur Penyusunan Laporan Keuangan Pada PT Perkebunan Nusantara IV Regional VII Bandar Lampung \n\n" .
<http://digilib.unila.ac.id/88114/> <http://purl.org/dc/elements/1.1/format> "text/html" .
<http://digilib.unila.ac.id/88114/> <http://xmlns.com/foaf/0.1/primaryTopic> <http://digilib.unila.ac.id/id/eprint/88114> .
<http://digilib.unila.ac.id/id/subject/330> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://digilib.unila.ac.id/id/subject/330> <http://www.w3.org/2004/02/skos/core#prefLabel> "330 Ekonomi" .
<http://digilib.unila.ac.id/id/eprint/88114> <http://purl.org/dc/terms/subject> <http://digilib.unila.ac.id/id/subject/330> .