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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Pitis AKP J-DEPACE (Journal of Dedication to Papua Community) Jurnal Pengabdian Masyarakat
Pitter Leiwakabessy
Politeknik Saint Paul Sorong
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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ANALISIS PENGAKUAN PENDAPATAN ATAS JASA KONSTRUKSI PADA PT. EVA MAHKOTA PURA Kurniawati, Erna; Leiwakabessy, Pitter; Saroan, Melisa
Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v5i1.504

Abstract

This study was conducted to determine the analysis of revenue recognition based on the Statement of Financial Accounting Standards (PSAK 72). The results of the study indicate that PT. Eva Mahkota Pura has implemented PSAK 72 using the over time method. And apply (Physical Progress) the physical method in recognizing revenue which is based on the results of units of output. The company measures the value of the recognized contract by subtracting the value in accordance with the contract agreement with DPP (Basic of Taxation) which includes VAT (Value Added Tax) and Final PPH (Income Tax).
ANALISIS LAPORAN ARUS KAS TERHADAP LIKUIDITAS PADA PT. KIMIA FARMA TBK Leiwakabessy, Pitter; Kurniawati, Erna; ika, Vatika
Jurnal Pitis AKP Vol 5 No 2 (2021): Jurnal Pitis AKP (JPA) - November 2021
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v5i2.663

Abstract

his study aims to determine the cash flow statement to measure the company's liquidity. At PT.Kimia Farma Tbk. This type of research is descriptive. The data used is secondary data. The data collection method used is qualitative and quantitative analysis. The data analysis technique used is To measure the company's liquidity through the cash flow statement using the operating cash flow ratio (AKO), the interest cash flow coverage ratio (CKB), the Capital Expenditure Ratio (PM), the Total Debt Ratio (TH).
ANALISIS PENGELOLAAN MODAL KERJA DALAM MENINGKATKAN LIKUIDITAS PADA PT. ASTRA AGRO LESTARI, TBK Stefany, Elista Dewi; Leiwakabessy, Pitter; Pangkerego,, Christian Valen
Jurnal Pitis AKP Vol 5 No 2 (2021): Jurnal Pitis AKP (JPA) - November 2021
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v5i2.665

Abstract

The purpose of liquidity management is to maintain the company's or organization's ability to reduce liquidity risk. By managing the Company's liquidity, it will increase the trust of the Company's internal and external parties. As a public company, PT Astra Agro Lestari Tbk is required to be able to manage its working capital and maintain its liquidity level in order to avoid future liquidity problems and also to increase investor confidence. Working capital turnover ratio, current ratio, quick ratio, and cash ratio can be used to determine the level of liquidity in a business. In managing working capital, PT. Astra Agro Lestari Tbk's working capital management at PT is known from calculations and analysis for 2018–2020. Astra Agro Lestari Tbk is not working at the moment. This is due to low inventory turnover. regarding the liquidity ratio of PT. Astra Agro Lestari Tbk's liquidity as measured by the current ratio, quick ratio and cash ratio shows that the liquidity ratio as measured by the current ratio shows 3.3 times or "liquidity" in 2019 which is a very good and ideal value. for a business or organization. The liquidity ratio, as measured by the quick ratio, shows that the ideal figure for 2020 is 2.1 times. This amount is considered liquid. Meanwhile, the liquidity to cash ratio reached a high of 17 percent in 2019, indicating illiquidity.
Co-Authors arce yulita ferdinandus Erna Kurniawati Hadadiah Hadadiah ika, Vatika Indri Wijayanti Kurniawati, Erna lahallo, fensca fenolisa Maya Pattiwael Muhamaad Yusro Mulyana Endah Safitri Pangkerego,, Christian Valen Pujianti Irawan Ratna Rosmauli Pakpahan Resvika Huko Rupilele, Frits Gerit John Saroan, Melisa Stefany, Elista Dewi Yoseph R Matruty