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All Journal Jurnal Reviu Akuntansi dan Keuangan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi The International Journal of Accounting and Business Society Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Manajemen Strategi dan Aplikasi Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi @is The Best [Accounting Information System & Information Technology Business Enterprise] AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Jurnal Akuntansi dan Governance International Journal of Social Science Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi juremi: jurnal riset ekonomi Journal of Financial and Behavioural Accounting Akuntansi'45 Sustainable : Jurnal Akuntansi EKONOMIKA45 JAMANTA Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi dan Ekonomi Bisnis Indonesian Journal of Business, Accounting and Management PROGRESIF DINAMIKA ILMU: Jurnal Pendidikan Akuntansiku Indonesian Journal of Applied Accounting and Finance Jurnal Riset Perbankan, Manajemen dan Akuntansi Publikasi Riset Mahasiswa Akuntansi Media Bina Ilmiah Jurnal Riset Manajemen dan Bisnis Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Balance : Media Informasi Akuntansi dan Keuangan Madani: Multidisciplinary Scientific Journal ELIGIBLE : Journal of Social Sciences Research of Accounting and Governance AMMA : Jurnal Pengabdian Masyarakat Research of Finance and Banking Entrepreneurship and Community Development Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Accounting Information System (AIMS) Advances: Jurnal Ekonomi & Bisnis Taxation and Public Finance Economics & Islamic Finance Journal Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Akurasi Atestasi : Jurnal Ilmiah Akuntansi Journal of Business and Information System IJMRI Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Rimi Gusliana Mais
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
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Journal : Akuntansi'45

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Pemeriksaan Operasional Atas Aktivitas Pencatatan dan Pengendalian Persediaan Cafe Owl Ways di Pekanbaru Timothy Tanujaya; Rimi Gusliana Mais
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3334

Abstract

Operational inspections have an important role to ensure that operational activities have run effectively and efficiently. Operational inspections also not only play a role in overcoming or repairing but also play a role in preventing these risks from occurring. The purpose of this study is to find out whether the policies and procedures for recording and controlling inventory implemented by Owl Ways Pekanbaru café have run effectively and efficiently. The research method used in this study is a descriptive study method. The data collection technique uses literature study data and field studies consisting of interviews, observations and company documents. The data that has been collected will then be analyzed. The object of research in this study is an operational inspection of inventory recording and control activities in an effort to improve the effectiveness and efficiency of inventory management of Owl Ways café in Pekanbaru. After an operational inspection, weaknesses were found in the Owl Ways café, namely inventory planning and control, inventory document recording procedures and the purchase of raw materials for supplies that are still inadequate
Strategi Perlakuan Akuntansi dalam Biaya Pemeliharaan dan Perolehan Aset : (Study Kasus Implementasi PSAK 16 dalam Memaksimalkan Nilai Aset pada PT AI) Roberto Josua F Hasibuan; Rimi Gusliana Mais
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3335

Abstract

This research aims to examine the application of PSAK 16 of Fixed Assets and the accounting treatment in recording asset maintenance and repair costs to maximize the value of company assets. The research methodology involves quantitative and qualitative analysis of historical data on maintenance, asset acquisition, and asset valuation from the PT.AI. The research results show that the implementation of Fixed Asset recording in companies follows the standards of PSAK 16. Fixed asset maintenance and repair costs are divided into two cost groups, namely revenue expenditure and capital expenditure. Management policy wants to recognize assets above the acquisition value of 5 million. The recommendation for companies is that material costs that have benefits for more than 1 year should be included in capital expenditure. Apart from that, this research also highlights the importance of technology integration in the maintenance process for cost efficiency and optimal increase in asset value.
Co-Authors Abdul Kadir Abu Abu, Abdul Kadir Achmad Jaelani Achmad, Aisah Achmadi Achmadi Adie Tirtakusuma Aeniyatul Muhaqiyah Agita Prima Istiqorul Agus Prasetyo Agus Prasetyo Agustina, Mia Ainun Komala Indah Ainun Komala Indah Aisha Candra Dewi Aji Dedi Mulawarman Aldina, Nabiilah Alifiani, Tika Allifia, Athaya Almurni, Siti Anggi Windu Safitri Ani Cahyadi Anisa Defi Julia Anisa Dwi Nurfajriah Anisya Dwi Fazriani Annisa Nurislami Annurria, Wanti Anselmus Rufus Kodu Apandi, Sukma Apriliasti, Tiftalief Sapta Aski Khoirunnisa Aulia Fuad Rahman Ayu, Arsukma Banowati, Anggun Putri Baya, Hindar Burda, Agustian Chandra, Rama Dahlifah, Dahlifah Damayanti, Defi Danny Syachreza Dea Maharani Dean Salomo Kumenaung Destiana, Aulia Destiana Desy Amaliati Setiawan Dewi Patmaningsih Dewi, Aisha Candra Dewi, Chintania Eka P Dhewi, Deasyanti Aryani Dika Fuji Okta Dwi Tiara Putri Edy Sarwono Eko Ganis Sukoharsono Elin Tri Budiyani Emanuel Bria Engkur Engkur Erita Oktasari Fachri, Muhammad Ridwan Fadlan Nuari Fajriana Ramadhanty Fajriati, Feti Fanisyah Maliki Faruqi, Faris Fathurrochman, Galih Fatikahsari, Inayah Fatiria, Mia Firman Hidayat Fitri Marlistiara Sutra Fransiska Aprilia Galih, Aufi Sekar Gatot Prabantoro Gustiawan, Deni Guvra, Hanifah Ellia Handoko Sakti, Sri Harimurti Wulandjani Harry Indradjit Soeharjono Hasan Hasan Hasanah, Alfiatul Hastuti, Dian Dwi Hasugian, Hotbin Hayuningtyas, Roro Hendarto, Deny Tri Hendra, Lim Hendrawati Hendryadi Hendryadi Henny Rahayu Heri Heri, Heri Hibaturrachman, Muhammad Fakhri Hotbin Hasugian Hotmavica Natalia Hudi, Norman Alam Iman S. Suriawinata Iman Sofian Suriawinata Imelda Aprileny Indah, Ainun Komala Irani, Julia Iswandi Jihan Alfadila Joko Bagio Santoso Juliono, Sigit Karlena, Neni Kawung, Goerge M.V. Khairunisa, Nabila khusnul khotimah Kirioma, Rosalinda Komalasari, Nistianti Krisdayanti, Septhia Ayu Kuncoro, David Sri Kurniawan, Rachmad Risqy Kusnoto, Margi Astatanu Lestari Lestari Lini Palindri Lubis, Mita Fatimah Maliki, Fanisyah Maserih Maserih Maulina, Azka Megayani Megayani Megayani, Megayani Merliyana Muhammad Anhar muhammad fikri Muhammad Ikhsan Mulyati, Ade Munir Munir , Munir Munir Munir Munir Munir, Munir Muslim Muslim Mustika, Maya Mutiara Rahmanisa Nabila Lutfiah Nuha Najah, Dhea Sholiviwanda Nawasiah, Nana Nelli Novyarni Nia Agusetiani Nia Sulfiani Nuari, Fadlan Nuning Lufiani Nur Miftahul Janah Nurafifah, Nurul Nurani, Nita Nursanita, Nursanita NURUL AZIZAH NURUL HIDAYAH Nuryasa Nuryasa Nuryati, Tutty Okta, Agatha Danar Kristia Oktasari, Erita Panjaitan, Sanni Fia Defela Pranggoro, Kukuh Preztika Ayu Ardheta Preztika Ayu Ardheta Prihatna, Nandang Priscila, Ega Purbojati, Nurrakhman Rabbani, Fadhli Arr Rahmat, Nur Ridwan Maronrong Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F Hasibuan Roberto Josua Fermadius Hasibuan Rommel Togatorop Romsiyatul Afifah Roviah, Roviah Rumondang, Ester Saefurahman, Asep Safitri, Adelia Safitri, Raisa Arifahani Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis, Saiful Sakti, Sri Handoko Salsabila, Nadia Salsabila, Thoriqoh Saputra, Pandu Perdana Saputri, Mutiara Indah Sarah, Naomi Christine Sari, Hastuti Indra Sari, Nurul Indah Shafa Ardhita Putri Sintawati, Sri Siti Nafisah Sitio, Maha Pradana Siwu, Hanly F.J Soetjiati Soetjiati Sovitriana, Rilla Sri Handoko Sakti Stefani Darmawan Sugiono, Edi Sukamto Sukamto Sumitro Sumitro Supriadi Thalib Suryadi, Arief Suwantika, Suwantika Syafrinaldi, Zidan Timothy Tanujaya Tuti Alawiyah Ulfa Wati Uun Sunarsih Wahyudin Halim Wahyuni, Sinta Sri Wastuaji, Agung Winda Wulandari Winda Wulandari, Winda Wiwiek Rabiatul Adawiyah Wulandari, Amanda Wulansari, Siti Sarah Yaqin, Lilis Ainul Zainal Abidin Zainal Abidin Zainal Abidin