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All Journal Jurnal Akuntansi dan Keuangan Jurnal Akuntansi : Transparansi dan Akuntabilitas Indo-Fintech Intellectuals: Journal of Economics and Business
Kerihi, Anthon S. Y.
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALISIS KELAYAKAN INVESTASI PEMBUATAN BAGAN APUNG BARU (STUDI PADA NELAYAN BAGAN APUNG DI OESAPA, KOTA KUPANG) Kerihi, Anthon S. Y.
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2021): Agustus 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i2.3897

Abstract

Estabilishing of a lift net as a business in the field of marine and fisheries, as well as producing fish by following the conditions of the sea and weather which can change and affect production activities so as to provide income that is uncertain and difficult to predict. Therefore, this research was conducted with the aim to find out whether fish production using this lift net can be said to be feasible in the aspects of law, market and marketing, management, technical and operational, economic, social, EIA, and finance.Before recommending to investors, an investment feasibility analysis is needed to determine the level of feasibility. The analysis was carried out with 10-year projections using a pessimistic, moderate and optimistic scenario. Some things that need to be done are, legalizing business activities, designing marketing strategies, knowing technical and operational activities, determining four management functions, knowing the positive economic, social impacts, negative impacts on the environment and determining future sales estimates calculating profit / loss, cash flows, financial feasibility assessment (NPV, IRR, PP and PI) and sensitivity analysis.After the analysis, it was found that this investment is feasible and can be recommended in every scenario and of course the optimistic scenario produces is better level of feasibility compared to other scenarios.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH SEBAGAI DASAR PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PADA UMKM UD. SANGGADOLU, KOTA SOE) maak, ana yowester; Kerihi, Anthon S. Y.; Pau, Sarlin P. Nawa
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 2 (2023): Vol 11 No 2 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i2.13790

Abstract

The problem raised in this study is the recording of financial statements UD. Sanggadolu who is still doing the financial recording simply, not recorded in detail and not in accordance with current standards, in particular the Financial Accounting Standards of Micro and Medium Enterprises (SAK EMKM). The purpose of this research is to know the application of SAK EMKM as the basis of the preparation of the financial report of UMKM UD. Sanggadolu. The form of financial report based on SAKEMKM is the profit loss report, financial position report and records on financial reports. This research uses qualitative descriptive research methods, a kind of case study. The research informant is the owner of the UD. Sanggadolu, Bendahara and one of the staff of UD. Research is carried out through four stages, namely: data collection, data reduction, data presentation, and conclusion drawing. Based on the results of research related to the preparation of the financial report of UD. Sanggadolu based on EMKM SAK by adjusting the conditions of the existing transactions, the research results show that the elaboration of financial reports based on SAK EMKM is effective and accurate in achieving the objectives of business development, one of them through financial reports. With the financial statements that have been made, the owners can develop and expand their business more than the current conditions.
KONTRIBUSI PENGELOLAAN PAJAK HOTEL DAN RESTORAN BAGI PENDAPATAN ASLI DAERAH (PAD) KOTA KUPANG (STUDI KASUS PADA BADAN PENDAPATAN DAERAH KOTA KUPANG) Nailius, Yakomina Mariana; Kerihi, Anthon S. Y.; Suryaputra, Filipus A. G.
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3745

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan pajak hotel dan restoran di kota kupang dan menganalisis besaran kontribusi pajak hotel dan restoran bagi PAD Kota Kupang periode 2020 – 2024. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif dan deskriptif kuantitatif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Fokus penelitian pada penelitian ini adalah pengelolaan pajak hotel dan restoran di Kota Kupang dan kontribusi pajak hotel dan restoran bagi PAD Kota Kupang periode 2020 – 2024. Hasil penelitian ini menunjukan bahwa pengelolaan pajak hotel dan restoran di Kota Kupang dilaksanakan secara terstruktur, menyeluruh dan sitematis meliputi tahap perencanaan, pengorganisasian, penggerakan dan pengawasan. Kontribusi pajak hotel dan restoran bagi PAD Kota Kupang periode 2020 – 2024 terus mengalami peningkatan. Namun demikian untuk kontribusi pajak hotel masih berada dalam kategori kurang kontribusi dan pajak restoran dalam kategori sedang berkontribusi
Co-Authors maak, ana yowester Nailius, Yakomina Mariana Pau, Sarlin P. Nawa Suryaputra, Filipus A. G.