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All Journal Publik (Jurnal Ilmu Administrasi) Jurnal Akuntansi Kompetif MALLOMO: Journal of Community Service Agribusiness Journal Chalaza Journal of Animal Husbandry
Bustang Bustang
Universitas Sembilanbelas November Kolaka
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ANALISIS BIAYA OPERASIONAL DAN PENDAPATAN PADA CV. HM HAJIRA GALON DI KECAMATAN WAWO KABUPATEN KOLAKA UTARA Afta Afta; Sabarudin Sabarudin; Bustang Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Penguatan Akuntabilitas Keuangan, Tata Kelola Organisasi, dan Keberlanjutan Bis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2328

Abstract

This research aims to evaluate the structure of operational costs and revenue generated by CV. HM Hajira Galon, located in Wawo District. The findings indicate that one of the company's key strategies is maintaining the quality of raw materials to ensure the consistent quality of its bottled water products. This commitment to product quality has a positive impact on customer satisfaction, which in turn fosters customer loyalty toward Hajira Refillable Drinking Water Depot. The pricing strategy adopted by the company follows the cost-plus pricing method, resulting in a selling price that is relatively higher than the company's previous pricing calculations. In terms of operational expenditures, the total monthly production cost amounts to IDR 18,838,000, while administrative expenses are recorded at IDR 2,600,000 per month. The total monthly revenue reaches IDR 30,000,000. After deducting total operational costs of IDR 21,438,000, the business earns a net profit of IDR 8,562,000 per month
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Alma Tiana; Bustang Bustang; Sabarudin Sabarudin
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Penguatan Akuntabilitas Keuangan, Tata Kelola Organisasi, dan Keberlanjutan Bis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2340

Abstract

The purpose of this study is to determine the Effect of Working Capital Turnover on the Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange". This study uses a quantitative research method, the data collected consists of Primary Data and Secondary Data. Primary data comes from observation and documentation. While for secondary data by collecting data through literature studies. The data analysis techniques used are Descriptive statistical analysis and Regression analysis. The results of this study show the effect of working capital turnover and accounts receivable turnover on profitability in manufacturing companies in the consumer goods industry sub-sector listed on the IDX for the period 2017 - 2020 which were studied with the help of SPSS data processing, it can be concluded that Working Capital Turnover partially has a positive and significant effect on profitability for companies listed on the Indonesia Stock Exchange in manufacturing companies in the consumer goods industry sub-sector for the period 2017 to 2020. This shows that when the working capital turnover value is high, the company can get or obtain high profitability too. Based on the results of the study, working capital turnover has an influence on profitability of 73.2%.
ANALISIS AKUNTANSI PERSEDIAAN BARANG DAGANG PADA TOKO INDOMARET WOLO KABUPATEN KOLAKA Nur Rahma Handayani; Sasmita Nabila Syahrir; Bustang Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Penguatan Akuntabilitas Keuangan, Tata Kelola Organisasi, dan Keberlanjutan Bis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2354

Abstract

This research seeks to ascertain the results of recording as well as valuing trade goods making use of the FIFO approach using a computerized permanent system founded on PSAK (Statement of Financial Accounting Standards) Number 14 concerning Indomaret’s inventory Wolo Kolaka keep. This research uses a descriptive type qualitative approach.Primary and secondary date are used as date sources, and the collection techiques use observation, interviews, and documentation.the study’s findings show that the Indomaret Wolo Kolaka store’s system for keeping track of and valuing its trade goods inventory complies with PSAK Number 14 regarding inventory. Suggestions from this research Indomaret Wolo Kolaka Store can hold an inventory card that is recorded manually and matched with a computer
ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA JNT EXPRESS TANGGETADA Randi Randi; Neks Triani; Bustang Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Penguatan Akuntabilitas Keuangan, Tata Kelola Organisasi, dan Keberlanjutan Bis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2446

Abstract

The research uses a descriptive qualitative approach, with data collection techniques including interviews, direct observation, and documentation.The main focus of this research covers the recognition, measurement, depreciation, derecognition, as well as the presentation and disclosure of fixed assets.The results of the study indicate that the recognition and measurement of fixed assets have been carried out in accordance with the provisions of PSAK 216, namely recognized when the assets are ready for use and measured based on acquisition cost. However, discrepancies were found in the depreciation treatment, where the company charged depreciation in full without considering the actual usage period of the assets, and has not yet derecognized assets that are already damaged. In addition, the presentation and disclosure of fixed assets have not been formally implemented in the financial statements. This study recommends the need for a more structured accounting system, proportional depreciation recording, and comprehensive fixed asset disclosure to ensure that financial statements are more reliable, relevant, and compliant with standards. Keywords: Fixed Assets, PSAK 216, Accounting, Depreciation, Recognition
ANALISIS LAPORAN AKUNTABILITAS KINERJA PADA DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN KOLAKA TIMUR Indri Andriani; Arnadi Chairunnas; Bustang Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Penguatan Akuntabilitas Keuangan, Tata Kelola Organisasi, dan Keberlanjutan Bis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2459

Abstract

Indri Andriani (181821540) Faculty of Social and Economic Sciences, Accounting Study Program. "Analysis of Performance Accountability Report at the Tourism and Culture Office of East Kolaka Regency". Guided by Mr. Arnadi Chairunnas as Supervisor I and Mr. Bustang as Supervisor II. This study aims to determine the Performance Accountability Report at the Tourism and Culture Office of East Kolaka Regency. This study uses a Qualitative research method with a descriptive approach. In collecting data, researchers use data collection techniques, namely interviews and documentation. The data analysis technique used is the Accountability Report. The results of the study indicate that the LAKIP at the Tourism and Culture Office of East Kolaka Regency has been presented but is not in accordance with the guidelines of the Regulation of the Minister of State for Empowerment of State Apparatus and Bureaucratic Reform No. 29 of 2010, where in article 16 paragraph 1 it is stated that the Performance Accountability Report as referred to in article 12 contains a summary of the achievement of targets as stipulated in the performance determination document and planning document. However, the facts found by researchers when conducting research at the Tourism and Culture Office of East Kolaka Regency, the implementation of the LAKIP presented cannot be said to be appropriate, making it difficult for the author to clearly describe the financial resources used to carry out activities in achieving outputs and results (outcomes).
Co-Authors Afta Afta Alma Tiana Andi Iswan Iswan Anti Landu Landu Arnadi Chairunnas Arnadi Chairunnas ASNI Elsa Kirana Fadillah Fadillah Firdaus H. Hastuti Hasnidar Hasnidar Helviani, Helviani Ikbal Ikbal Indri Andriani Masitah Masitah Masitah Neks Triani Nur Rahma Handayani Nurhalisa Nurhalisa Nursalam, Nursalam Randi Randi Sabarudin Sasmita Nabila Syahri Sasmita Nabila Syahrir Selfiana Marintin Paembonan Sri Ayu Pracita Surianto Ilham Syahri Wahyuni Tiara Asrini