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Emerald G.M. Tobing
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Economics, Econometrics & Finance

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PROSEDUR PERENCANAAN DAN ANGGARAN KANTOR KESYAHBANDARAN UTAMA TANJUNG PRIOK – JAKARTA UTARA Albert M.E Wijaya Wijaya; Emerald G.M. Tobing
Buletin Ekonomi Vol. 20 No. 2 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i2.536

Abstract

Any company or organization that is established must have a goal to be achieved by effective and efficient manner. It also applies to all organizations jenisi state as engaged in the political field, the economic field, the field of Business, Social and Cultural field - like Pendidikam and Health - a nonprofit organization, Society of Social Institutions and Religious environment even though. Economic development is carried out by a country always followed by the development aspect that continues to increase rapidly and rumit.Seiring with these developments, the various efforts undertaken by any institution or company to improve its performance. In an agency for planning and budgeting becomes important to achieve the goals and objectives of effective and efficient so as to produce the expected absorption or improve performance to be achieved. However, the planning and budget there are some problems encountered. As Realization / Biodegradable DIPA 2015 budget year. House of Representatives (DPR) to understand the proposed Budget Ceiling MoT for 2015 amounted Rp.51,605,867,000 but what happens during the running of the fiscal year 2015 there were problems experienced in personnel expenditure report with a shortage fee. The results of the practice of field work carried out showed that the procedures of planning and budget at the main kesyahbandaran office still need to be evaluated to support the performance of the office as a public service.Keywords: Planning, Procedure, Budget
TINJAUAN PADA CV. PURNAMA GEMILANG TERHADAP PENGAKUAN DAN METODE PENYUSUTAN ASET TETAP Yustina Nainggolan; Emma Tampubolon; Emerald G.M. Tobing
Buletin Ekonomi Vol. 21 No. 2 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i2.593

Abstract

To increase the expected production company must improve the quality good, where the existence of assets play an important role in the company's operations. This study aims to determine the recognition of fixed assets owned at CV. Purnama Gemilang are in accordance with SFAS No. 16 and to know the methods used in conducting the CV Fixed Assets depreciation. Purnama Gemilang. In undertaking this study, the authors observed directly on the CV. Purnama Gemilang to obtain data. Fixed assets at CV. Purnama Gemilang recognized when the future economic benefits can be obtained and its value can be reliably measured, whereas the depreciation method used by the CV. Purnama Gemilang in calculating the amount of depreciation expense by using the Straight Line Method (Straight Line Method). It means recognition and depreciation methods used in the CV. Purnama Gemilang in accordance with Statement of Financial Accounting Standards (SFAS) No. 16.Keywords :Assets, Operations, Recognition, Methods, Statement of Financial Accounting Standards (SFAS).
Co-Authors Albert M.E Wijaya Wijaya Emma Tampubolon Yustina Nainggolan