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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Maradesa, Djeini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALYSIS OF ACCOUNTING TREATMENT OF 3 KG LPG GAS INVENTORY BASED ON PSAK NO. 14. 14 AT SPPBE PT. DELTA GASINDO SEJAHTERA halim, syalomitha; Lambey, Robert; Maradesa, Djeini
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.57542.13.02.2024.38-49

Abstract

Syalomitha Halim. Analysis of Accounting Treatment of 3 kg LPG Gas Inventory Based on PSAK No. 14 at SPPBE PT Delta Gasindo Sejahera. Accounting Economics Study Program, Faculty of Economics and Business, Sam Ratulangi University, 2024. Inventory is one of the company's important assets that has a very big influence on its operational activities. In addition, the inventory account is very important because inventory is a very important asset of the company and contributes to the creation of revenue in the company's financial statements. This study aims to analyze the application of accounting treatment of 3 kg LPG gas inventory at PT Delta Gasindo Sejahtera's LPG Bulk Filling and Transportation Station (SPPBE) based on Statement of Financial Accounting Standards (PSAK) No. 14. The research methodology used is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The results showed that PT Delta Gasindo Sejahtera has implemented PSAK No. 14 in recording and reporting 3 kg LPG gas inventory consistently. However, there are several obstacles in the inventory management process that need to be improved, such as a less integrated information system and inaccuracies in recording the amount of inventory. This study provides recommendations for companies to improve accounting information systems and conduct training for employees to better Keywords : Inventory Accounting, PSAK No. 14
Penentuan tarif sewa kamar kost melalui perhitungan harga pokok kamar menggunakan metode activity based costing (Studi kasus Eben Kost Manado) Febrian, Reynal; Runtu, Treesje; Maradesa, Djeini
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.223

Abstract

Achieving maximum profit is closely tied to specific calculations regarding the costs incurred to produce a service product, such as the cost of a room. Activity-Based Costing (ABC) is one method used to calculate the cost of a room by evaluating expenses based on the resources consumed by various activities. The objective of this research is to determine room rental rates by calculating the cost of a room using the Activity-Based Costing method at Eben Kost Manado. The research employed a qualitative descriptive approach. Data collection techniques included interviews and documentation. The findings indicate that the room rental rates determined using the Activity-Based Costing method are lower compared to those set by Eben Kost because the ABC method allocates all activity costs to each room type precisely based on each activity's consumption.
Penerapan ISAK 35 dan akuntabilitas laporan keuangan organisasi nonlaba (Studi kasus pada Gereja Pantekosta di Indonesia Bukit Zaitun) Budiarso, Novi Swandari; Maradesa, Djeini
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.53

Abstract

Entitas berorientasi nonlaba mendapatkan sumber daya dari pemberi sumber daya yang tidak mengharapkan pengembalian, namun akuntabilitas tetap harus diterapkan guna pengambilan Keputusan yang tepat. Penilaian akuntabilitas dapat dilakukan dengan mengacu pada indikator-indikator akuntabilitas. Tujuan penelitian ini adalah untuk mengetahui peran penerapan ISAK 35 terhadap akuntabilitas laporan keuangan. Jenis penelitian ini adalah kualitatif, sedangkan cara memperoleh data dilakukan dengan wawancara, observasi dan dokumen. Teknik analisis dilakukan dengan mengumpulkan data dari sumber data internal dan eksternal, selanjutnya berdasarkan data tersebut dibuat analisis penilaian akuntabilitas berdasarkan 5 indikator. Selanjutnya dibuat analisis atas laporan keuangan berdasarkan ISAK 35 dan ditarik kesimpulan. Kesimpulan yang diperoleh adalah GPdI Bukit Zaitun perlu membuat Standar Operasional Prosedur dan menerapkan ISAK 35 karena dapat mendorong akuntabilitas terhadap pemberi sumber daya dan penilaian akuntabilitas internal guna pengambilan keputusan
Analisis profitabilitas dalam isu perubahan iklim global pada CV. Kelapa Inti Murni Bunga, Vanesa Putri; Maradesa, Djeini
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.238

Abstract

Climate change is a global issue that remains a significant topic of discussion among many countries, including Indonesia. This is clearly expected to impact companies in areas such as sales and company profits. To analyze the risks and opportunities related to climate change on the profits generated by a company, it is essential to measure using profitability ratios. Profitability measures a company’s ability to generate profit from a certain level of sales, assets, and equity capital. This study aims to analyze the profitability in the context of global climate change issues at CV. Kelapa Inti Murni. This research is qualitative with a descriptive approach. The types of data used are quantitative and qualitative. Data sources include primary and secondary data. Data collection methods used are observation, interviews, and document analysis. The data analysis method employs profitability ratios. The research findings indicate that profitability at CV. Kelapa Inti Murni is related to climate change. If there is a climate change event such as excessive heat, the company's profitability is expescted to decrease due to reduced sales or minimal profits. Overall, the company's profitability is considered quite good as it is above the industry average, except for return on equity which remains below the industry average standard.
Metode pembebanan langsung dan harga pokok penjualan (Studi kasus GB Kitchen Manado) Tampongangoi, Yunlika; Pontoh , Winston; Maradesa, Djeini
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.249

Abstract

The direct assignment method is a method of determining the cost of production that only takes into account production costs that are directly related to the production process. This research aims to determine the application of the direct charging method and cost of goods sold at GB Kitchen Manado. The research method used is descriptive qualitative. The research results show that the calculation of the cost of goods manufactured by GB Kitchen is higher compared to the direct charging method, which results in the calculation of the cost of goods sold. For the chocolate cheese pastry roll product, the direct charge method produces a total cost of production of IDR 18,120,576, while the cost of goods sold is IDR 17,848,776. For chocolate snail cake products, the total cost of production is IDR 7,114,432, and the cost of goods sold is IDR 7,009,530.
KINERJA KEUANGAN INSTANSI PEMERINTAH DAERAH DAN KONSEP VALUE FOR MONEY: KINERJA KEUANGAN INSTANSI PEMERINTAH DAERAH DAN KONSEP VALUE FOR MONEY Bahri, Dimas Samsul; Mawikere, Lidia M; Maradesa, Djeini
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i4.57786

Abstract

The assessment of public sector organizations is not based solely on the outputs produced. Instead, a more comprehensive assessment requires simultaneous consideration of inputs, outputs and outcomes. It is even necessary to include measures of service distribution and coverage (equity and service coverage) into the assessment process. The purpose of this research is to analyse the measurement of government financial performance using the concept of value for money, with a particular focus on the economic, efficiency and effectiveness ratios at the Manado City National and Political Unity Agency or known as KESBANGPOL. This is a qualitative research design with a descriptive approach. The data source used is primary data and secondary data collected through observation, interviews, and documentation. The results showed that the financial performane of the Manado City Kesbangpol Agency had not met the criteria measured dy economic, efficiency, and effectiveness ratios. Additionally, the financial performance did not meet the criteria of ‘very effective’ due to the failure to achieve the set budget target. The research findings indicate a discrepancy between the budget and target, which is attributed to the existence of activities that are budgeted but not implimented. Keywords: Economist, Effective, Effisience, Financial Performance, Value For Money
Analisis laporan keuangan dalam menilai kinerja keuangan pada Marketing Office CitraLand Winangun Manado Pandoh, Tesalonika; Morasa, Jenny; Maradesa, Djeini
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.231

Abstract

Financial reports are very helpful and very important for companies to know how a company's financial performance is in the current year and previous years. This research aims to analyze financial performance using the profit and loss report at the CitraLand Winangun Manado Marketing Office from 2021-2023. The type of research that will be used in this research is descriptive with a quantitative approach using primary data sources and secondary data. The research results based on liquidity ratios are not good enough because in fulfilling its obligations the company experiences several obstacles on the side of the company's current liabilities and for trend analysis it is also not good enough because in fulfilling its obligations the company experiences several obstacles such as the income generated is not enough to cover existing expenses but to Trend analysis can be said to be good because in the following year it has increased and the activity ratio from the first to the third year has decreased but it is also quite good because the fixed asset turnover has increased every year, while the solvency ratio, profitability ratio and trend analysis can be said to be good every year. year because the decrease in profit only occurred in the first year and the following year there was an increase.
Analisis kinerja keuangan dengan metode Economic Value Added (EVA) pada PT. Indofood Sukses Makmur Tbk Tahun 2020-2023 Larage, Godeliva; Tirayoh, Victorina Z.; Maradesa, Djeini
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.297

Abstract

Business in Indonesia is growing rapidly, demanding companies to create sustainable economic value. In the context of the food and beverage industry, the EVA method is a critical analysis tool to evaluate a company’s performance comprehensively. This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk in 2020-2023 using the Economic Value Added (EVA) method. This type of research is quantitative research using a descriptive approach. The types of data are qualitative and quantitative, with secondary data sources. The data collection method used is the documentation method. The data analysis method is by using Economic Value Added (EVA). The results of this study show that PT Indofood Sukses Makmur Tbk experienced challenges in creating value for shareholders during 2020-2023, with EVA remaining negative despite fluctuations in NOPAT and Capital Charge. Although NOPAT increased in 2023, EVA still showed negative numbers, reflecting the need for better management of capital costs. Overall, companies need to focus on improving operational profitability to create sustainable, long-term value.
Analisis kinerja keuangan perusahaan dengan menggunakan metode Economic Value Added (EVA) pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 - 2022 Lukas, Tania Christin; Saerang, David P. E.; Maradesa, Djeini
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.329

Abstract

This research aims to measure and calculate the company's financial performance using the EVA method and to assess the company's ability to generate economic value added for the company and investors. The research method used is descriptive quantitative research, utilizing quantitative data types and sources, specifically secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). The analysis of the company's financial performance in this study uses the Economic Value Added (EVA) method, which measures or assesses the company's ability to generate economic value added. Based on the research results using the EVA method, PT. Sumber Alfaria Trijaya Tbk and PT. Matahari Putra Prima Tbk in 2020 generated positive EVA values (EVA > 0). Meanwhile, in 2021 and 2022, they produced negative EVA values (EVA < 0). PT. Hero Supermarket Tbk and PT. Supra Boga Lestari in 2020 and 2021 generated negative EVA values (EVA < 0). Whereas in 2022, it generated a positive EVA (EVA > 0). PT. Midi Utama Indonesia Tbk in the years 2020 – 2022 generated negative EVA values (EVA < 0). Based on the EVA analysis results, if EVA is positive (EVA > 0), it means the company can create economic value added, so the company's financial performance can be said to be running well. Whereas if EVA is negative (EVA < 0), it means the company is unable to generate economic value added, so the company's financial performance can be said to be not running well as expected by the company.
Pengaruh financial stability dan ineffective monitoring terhadap kecurangan laporan keuangan pada perusahaan farmasi yang terdaftar di BEI pada tahun 2019-2023 Budiman, Tyara Regina; Karamoy, Herman; Maradesa, Djeini
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.375

Abstract

This study examines the influence of financial stability and ineffective monitoring on financial statement fraud in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using a quantitative approach with purposive sampling, 35 observations from seven companies were analyzed. Financial stability was measured by asset change (ACHANGE), ineffective monitoring was proxied by the proportion of independent commissioners (BDOUT), and financial statement fraud was assessed using the Beneish M-Score. Multiple regression analysis revealed that financial stability has a positive and significant effect on financial statement fraud, while ineffective monitoring has no significant effect. However, when tested simultaneously, both variables jointly have a significant impact on financial statement fraud, with a coefficient of determination (R²) of 21.9%. These findings support the fraud triangle theory, emphasizing financial pressure as a driver of manipulation, and highlight the importance of strengthening internal monitoring systems to mitigate fraud risk.
Co-Authors Bahri, Dimas Samsul Budiman, Tyara Regina Bunga, Vanesa Putri David P. E. Saerang Dian Purnamasari Doda, Isabella Febrian, Reynal GAMPAMOLE, Ecclessia Evangelie halim, syalomitha Hendrik Gamaliel Herman Karamoy Jenny Morasa Jullie J Sondakh Kaligis, Virginia P. Larage, Godeliva Lukas, Tania Christin Manossoh , Hendrik Mawikere, Lidia M MBAUBEDARI, Aryandum Novi Swandari Budiarso Nurmalasari, Pratiwi Pabusa, Herman Pandoh, Tesalonika Pontoh , Winston Rayadi, Raditya Robert Lambey Sepang, Gloria Stanly Alexander Tampongangoi, Yunlika Treesje Runtu Tuatanassy, Sesillia Ventje Ilat Victorina Z. Tirayoh Wotulo, Felia Lewiany