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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY Journal of Governance, Taxation, and Auditing
Rudy Pusung
Universitas Sam Ratulangi Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect Of Operating Cash Flow And Net Profit On Cash Dividend In Index Companies Kompas 100 On The Indonesia Stock Exchange STIRMAN, Ivone Gabriella; MORASA, Jenny; PUSUNG, Rudy
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.683

Abstract

Cash dividends are one of the benefits obtained by investors as a form of profit sharing generated by the company, the profits obtained from cash dividends are expected to provide more certainty than capital gains. This study aims to determine the effect of operating cash flow and net profit on cash dividends in kompas 100 index companies on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. This research uses quantitative methods with an associative approach. Sampling was carried out using the purposive sampling method and obtained by 36 companies that are members of the compass index 100. The results showed that partially the operating cash flow did not have a significant effect on cash dividends, and net profit had a significant effect on cash dividends, while simultaneously operating cash flow and net profit had a significant effect on cash dividends
Analysis of Treatment of Fixed Assets Based on Government Accounting Standard Statement No.07 at the Likupang Timur District Office North Minahasa District MOKOGINTA, Lidya Teresa; WARONGAN, Jessy D.L; PUSUNG, Rudy
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.999

Abstract

Accounting treatment related to fixed assets includes determining the acquisition price or value of fixed assets, depreciation of fixed assets, and write-offs. The main objective of acquiring fixed assets is to improve community welfare through improving government services. This research aims to determine whether the accounting treatment for fixed assets at the East Likupang District Office is according to the Government Accounting Standards Statement Number 07 concerning Fixed Asset Accounting Based on Government Regulation of the Republic of Indonesia Number 71 of 2010 concerning Government Accounting Standards. This analysis method is descriptive qualitative. The research results show that the East Likupang District Office still needs to fully implement the Government Accounting Standards Statement No. 07 Government Regulation Number 71 of 2010. The information on depreciation of fixed assets still needs to be completed in CALK because the accumulated depreciation is the only value. There is no disclosure of information regarding depreciation, so it is yet to be available by PSAP No. 07.
HARGA POKOK PRODUKSI DAN METODE COST PLUS PRICING : STUDI KASUS PADA USAHA MIKRO KIOS MARIBEL Kotambunan, Julia Sherina; Mawikere, Lidia M.; Suwetja, I Gede; Pusung, Rudy
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i3.56788

Abstract

Cost of goods manufactured refers to the expenses incurred by a company to produce goods or services. The cost-plus pricing method is a pricing strategy where the selling price is determined by adding the desired profit margin to total cost of production and marketing the product in the future. This study aims to analyze the cost of goods manufactured in determining the selling price using the cost-plus pricing method. This is a qualitative research with a descriptive approach. The data sources used are primary data, collected through observation, interviews, and documentation. The research findings indicate a difference between the selling price calculated by company compared to the selling price by using the cost-plus pricing method with full costing approach. Two samples were used here are steamed buns with meat filling and steamed buns with mung bean filling. The difference in selling price calculations using the cost-plus pricing method was 33.04% and 12.83% higher, respectively. This discrepancy is due to the company’s incomplete calculations, relying only on market prices and the owner’s estimation.
Co-Authors Andre Kevin Roring Andre Rumondor, Andre Assa, Sintya Clara Christania Graciella Angel David P. E. Saerang GAGOLA, Gabriela Go, Eric Ricardo Grace B. Nangoy Grace Nangoi Gubali, Martikawati Herman Karamoy I Gede Suwetja Immanuel Pasaribu Inggriani Elim Jantje J. Tinangon Jantje Tinangon Jenny Morasa Jessica Rumengan, Jessica Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Kotambunan, Julia Sherina Lahengking, Erlita Mentari Lidia Mawikere Liho, Christian Jeanry Lintang, Kevin Lintje Kalangi Makalare, Yuliastri Mangundap, Siska Mapanawang, Maria Angelitha Mogi, Grace MOKOGINTA, Lidya Teresa Pamela Indira Lasut Polii, Juanda Jeniver Rampengan, Meggie A. Rosalie, Eugenia Sifrid Pangemanan STIRMAN, Ivone Gabriella Ventje Ilat