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All Journal Jurnal Pengabdian Masyarakat Jamak Abdimas: Papua Journal Of Community Service Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Manajemen Dan Akuntansi Medan Jurnal Ilmiah Manajemen dan Kewirausahaan Jurnal Pengabdian Masyarakat Bangsa Journal of Applied Accounting Amal: Jurnal Ekonomi Syariah Jurnal Pengabdian Sosial Journal of Business Application Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Tangke, Diar Muzna
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Journal : Journal of Applied Accounting

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Analisis Kinerja Keuangan Daerah Ditinjau dari Efisiensi dan Pertumbuhan Belanja pada Pemerintah Kota Ambon Tahun Anggaran 2022–2024 Pattimahu, Angel Merlyn; Tangke, Diar Muzna
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158//jaa.v4i2.1450

Abstract

Regional governments have greater authority in managing their budget revenues and expenditures. Regional expenditure represents an obligation recognized as a deduction from net assets within a fiscal year. These funds are allocated to support the implementation of governmental functions at the provincial and municipal levels. This study aims to assess the efficiency level and expenditure growth of the Ambon City Government. The research employs a descriptive method with a focus on the Regional Financial and Asset Management Agency of Ambon City. Based on the analysis of expenditure efficiency ratios, the results show that efficiency fluctuated over the study period: 92.66% in 2022, increasing to 99.53% in 2023, and declining again to 86.63% in 2024. Meanwhile, expenditure growth also showed an unstable pattern, with –2.58% in 2022, rising to 7.26% in 2023, and decreasing again to –7.01% in 2024. These findings indicate dynamic fiscal management influenced by development priorities and the government’s fiscal capacity. Overall, the study highlights the importance of effective and consistent budget planning to maintain efficiency and support the achievement of regional development goals. Keywords: Local Government Expenditure, Efficiency, Assets, Budget, Expenditure Growth
Penilaian Persediaan Barang Dagang Beras Pada UD. Padi Emas Di Kota Ambon Asrida, Wa; Tangke, Diar Muzna; Hariyati3, Tri Retno; Insan, Wa Ode
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1487

Abstract

This study aims to analyze and compare the valuation of rice merchandise inventory at UD. Padi Emas in Ambon City is grouped using the FIFO (First-In, First-Out) method. Method with periodic and perpetual recording. UD. Padi Emas is a rice trading business located at Jl. Rijali No. 29, Karang Panjang Village, Sirimau District, Ambon City, Maluku, has been operating since 2013. UD. Padi Emas is one of the key trading businesses in Ambon City, so effective inventory management is crucial for the accuracy of financial reports and informed decision-making. The objective of this research is to analyze the valuation of rice merchandise inventory at UD. Padi Emas in Ambon City. This study employs a quantitative descriptive method with a case study approach. Data was collected through observation, interviews, and literature review. The analysis was conducted using both periodic and perpetual recording systems with the First-In, First-Out (FIFO) inventory valuation method for the period of February to June 2025. The results consistently show that the ending inventory value and Cost of Goods Sold (COGS) generated by both recording methods (periodic and perpetual) using FIFO are the same, with an ending inventory value of Rp9,875,000 and COGS of Rp178,180,000. This consistency confirms that the FIFO method provides accurate and reliable inventory valuation and helps minimize the risk of damaged rice as the first goods in are sold first. While this research also analyzed the periodic method, the perpetual inventory system is highly recommended. By implementing a perpetual system, UD. Padi Emas can monitor its rice stock continuously and accurately, which will aid in more effective decision-making and inventory planning. This system also allows for the early detection of any shortages or overages of rice in the warehouse and helps in the faster identification of potential losses or fraud. Adopting the perpetual inventory system will assist UD. Padi Emas in optimally manages its rice inventory, reducing losses from damaged rice and increasing operational efficiency. Keyword: Merchandise Inventory, Method FIFO
Co-Authors Andriany, Dynne Angel Merlyn Pattimahu Aponno, Chrestiana Ari, Ahmad Thariq Arizal Hamizar Asrida, Wa Dewi Sukmawati Hanifah Hariyati3, Tri Retno Insan, Wa Ode Latuamury, Sherlie Evabiony Latuconsina, Satiah Leleury, Clara Maria Musriha, Hedi Talaohu, Malampati Tatelepta, Johanis M Tetelepta, Johanis M Thariq, Ahmad Usemahu, Rasni Hanipa