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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Jurnal Pitis AKP
Fanny Jitmau
Politeknik Saint Paul Sorong
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP DAN PENGARUHNYA TERHADAP LABA PADA PT. KLASAMAN INDAH RAYA KOTA SORONG Jitmau, Fanny; Pangkereg, cristian; Purba, Ruth Eiriva Amanda
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.v5i2.494

Abstract

The purpose of this study is to ascertain the impact of the depreciation technique on the firm earnings at PT. Klasaman Indah Raya Sorong City. In Sorong City's Jalan Gurami, this study is situated. This shipping business offers ship repair or ship repair services. According to the research conducted at PT. Klasaman Indah Raya Sorong City g, a strategic research approach was adopted to gather pertinent data and research objects. Researchers employ three research techniques: interviewing, observing, and documenting. PT. Klasaman Indah Raya Kota Sorong uses the straight-line depreciation technique to calculate the value of its fixed assets, according to the study's findings. The amount of depreciation expense is less when utilizing the straight-line technique than when using the double-declining balance method. The amount of depreciation is less when using the straight-line approach than when using the year number method, which is smaller when compared to the amount of depreciation when using the double-declining and straight-line metho
ANALISIS LAPORAN ARUS KAS TERHADAP LIKUIDITAS PADA PT. KIMIA FARMA TBK TAHUN 2018 SAMPAI DENGAN TAHUN 2020 Jitmau, Fanny; Marpaung, Christine Sada M
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.v5i1.497

Abstract

The purpose of this study is to identify the cash flow statement in order to assess the company's liquidity. This form of research is descriptive, uses secondary data, and uses both qualitative and quantitative analysis as a data gathering technique at PT.Kimia Farma (Persero) Tbk. The data analysis method employed is to calculate the operating cash flow ratio (AKO), interest cash flow coverage ratio (CKB), capital expenditure ratio (PM), and total debt ratio from the company's cash flow statement (TH). The calculation's results show that the company's liquidity PT. Kimia Farma (Persero) Tbk. from 2018 to 2020 will be determined by the findings of the analysis of the cash flow statement.
PENENTUAN HARGA POKOK KAMAR PADA CITY VIEW HOTEL KOTA SORONG Pangkerego, Christian V.; Jitmau, Fanny; jau, Claudia
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.v5i2.544

Abstract

Tujuan penelitian ini adalah untuk mengetahui perbandingan besarnya harga pokok kamar hotel dengan menggunakan perhitungan Hotel dan Activity Based Costing System pada City View Hotel. Jenis penelitian ini adalah studi kasus di Hotel City View Kota Sorong. Teknik pengumpulan data adalah wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif komparatif yang menunjukkan dan membandingkan metode perhitungan Harga Pokok Kamar Hotel yang diterapkan oleh hotel selama ini dengan menggunakan Activity Based Costing System. Berdasarkan analisis data yang dilakukan dapat diambil kesimpulan bahwa terdapat perbedaan antara Harga Pokok Kamar yang ditentukan oleh pihak manajemen hotel dan penerapan Activity Based Costing System.
Co-Authors Erna Kurniawati jau, Claudia Juliyanti, Eka Fiti Linda Lambey, Linda Lintje Kalangi Maria Magdalena Hoar Bria Markus Muda Marpaung, Christine Sada M Pangkereg, cristian Pangkerego, Christian V. Purba, Ruth Eiriva Amanda Santrinita Jumame Sarah P. Fransiska Sawen Yakoba A Siwolo