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All Journal Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen JIPM (Jurnal Ilmiah Pendidikan Matematika) International Journal of Artificial Intelligence Research Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Jurnal Kesehatan Madani Medika Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Pengabdian Kepada Masyarakat: Kesehatan (JPKMK) Journal of Applied Accounting Jurnal Mahasiswa Ilmu Kesehatan Jurnal Media Akademik (JMA) International Journal of Economics, Business and Innovation Research Jurnal Masyarakat IJITL
Dwi Hariyanti
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Journal of Applied Accounting

 1 
ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT STANDAR AKUNTANSI KEUANGAN PADA BENGKEL TOGAR Nikijuluw, Henny; Hariyanti, Dwi; Syauta, Gracia
Journal of Applied Accounting Vol 2 No 2 (2023): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i2.718

Abstract

The purpose of writing is to determine the depreciation value of fixed assets according to Financial Accounting Standards at Togar Workshop. The analytical method used is quantitative descriptive analysis, namely calculating the depreciation value on fixed assets in the business.The research results show that building fixed assets experience accumulated depreciation based on their useful life of 20 years amounting to IDR 1,500,000,- with a purchase price of IDR 30,000,000,-. Machinery fixed assets experience accumulated depreciation based on their useful life of 7 years amounting to IDR 1,164,286,- with a cost of IDR 8,900,000,-. Furthermore, vehicle fixed assets experience accumulated depreciation based on their useful life of 10 years amounting to IDR 2,000,000.- with a purchase price of IDR 20,000,000,-. Then the fixed assets of workshop equipment experience accumulated depreciation based on their useful life of 5 years amounting to IDR 2,100,000,- with a purchase price of IDR 12,000,000,-. Keywords: Depreciation, Fixed assets
Analisis Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Santika, Epi; Asrida, Wa; Sipakoly, Selly; Hariyanti, Dwi; Hariyati, Tri Retno
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1264

Abstract

Abstract This research was conducted to determine the effect of working capital turnover on profitability at PT. Mayora Indah Tbk. This study uses simple linear regression analysis method to ascertain the direction of the relationship between independent variables and dependent variables, whether it has a positive or negative relationship, and to predict the value of the dependent variable when the value of the independent variable experiences an increase or decrease using the formula Y = a + bX. The results of this study, based on simple linear regression testing, indicate that working capital turnover negatively affects profitability, as well as the t-test, indicating that working capital turnover does not have a significant effect on profitability. Keywords: Working Capital Turnover, Profitability
Co-Authors A. Solissa, Nona Fransiska A.A. Ketut Agung Cahyawan W Alifia Werdhy Lestari Askam Tuasikal Asrida, Wa Astuti Musaid, Sri Astuti, Bariana Widitia Baiena, La Bariana Widitia Astuti Basmuru, Djohan Basuki, Ferry. H. CHRISTINA SOSOSUTIKSNO Fadilah Umami Ferry Hendro Basuki Frans, Leddy Indah Ridiyawati Jaelani La Masidonda Kevin Hermanto Tupamahu Maria, Debby Yulianthi Maryam Sangadji Murdjito Murdjito Nikijuluw, Henny Nila Oktaviani Pattinasarany, Pattinasarany Pertiwi, Tiara Trias Rahayu, Bety Agustina Retno Hariyati, Tri Santika, Epi Setyowati, Rustiana SIPAKOLY, SELLY Solihin, Mochamad Sososutikso, Christina Syauta, Gracia Titaley, Wilisen Josafat Alexsander Tri Retno Hariyati Tualeka, Bijiroho Usmany, Paul Windartati Putri Amanda