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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)
Siregar, B. Wishman
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Decision Sciences, Operations Research & Management

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PSAK 23 DAN PENERAPANNYA PADA PT JM (PERSERO) TBK. Dharma, Dias Adi; Fauzy, Achmad; Meutia, Kardinah Indriana; Siregar, B. Wishman
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 6, No 3 (2019): JMBI UNSRAT Volume 6 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v6i3.26683

Abstract

Abstrak: pengakuan pendapatan, adalah suatu standar keuangan, khususnya PSAK nomor 23. Pada PSAK nomor 23 dapat diuraikan dan tentang pengakuan pendapatan. Metode pengumpulan menggunakan metode penelitian Kualitatif dengan studi kasus. Penerapannya pendapatan Opersional, non Operasional, dan Penerapannya Laporan Keuangan Perusahaan. Laporan keuangan Perusahaan menggunakan metode cash basis sebagai dasar pengakuan pendapatan, dimana hanya diperhitungkan berdasarkan penerimaan dan pengeluaran kas.. Perusahaan menerapkan Standar Pelayanan Minimum (SPM) dalam mendapatkan pendapatan yang bersifat normalKata Kunci: PSAK 23, Penerapan Pendapatan, Standar Pelayanan Minimum
PENGEMBANGAN KEWIRAUSAHAAN DENGAN MENCIPTAKAN WIRAUSAHA BARU DAN MANDIRI Widayati, Enny; Yunaz, Haswan; Rambe, Tagor; Siregar, B. Wishman; Fauzi, Achmad; Romli, Romli
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 6, No 2 (2019): JMBI UNSRAT Volume 6 Nomor 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v6i2.26181

Abstract

Ideas for starting a business or business begins with observing the environment. Usually new ideas emerge as a result of the process of one's interaction with the environment. Therefore the choice of environment and form of business must be observed carefully. Here an entrepreneur must be observant in assessing and handling various problems and opportunities that arise in the environment. For example, there are two prospective entrepreneurs coming to a community somewhere. These two people found the same fact that everyone in the community did not wear shoes or sandals. After studying and identifying the cause, prospective entrepreneur A concludes there is no point in starting a shoe business here because A believes that the behavior of people who are not shoes or sandals are ingrained and cannot be changed.Keywords:  Ideas, Observing, Forms of Business
Co-Authors Achmad Fauzi Achmad Fauzy, Achmad Dias Adi Dharma Haswan Yunaz Meutia, Kardinah Indriana Rambe, Tagor Romli Jumpai Panggabean Widayati, Enny