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All Journal JURNAL LPPM BIDANG EKOSOSBUDKUM Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Finance and Business Digital (JFBD)
Stanly W. Alexander
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Perlakuan Pendapatan Berdasarkan Pernyataan Standar Akuntansi Keuangan No. 72 Pada PT. Bosowa Berlian Motor Manado Saraswati Rahayu; Stanly W. Alexander; Priscillia Weku
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.4301

Abstract

Revenue is one of the signs of profit that is reported in the income statement, therefore an appropriate method of income treatment is needed so that transactions can be recognized, measured and disclosed accurately. The purpose of this research is to find out and analyze how the income treatment based on PSAK No. 72 At PT. Bosowa Berlian Motor Manado. The type of research used is descriptive qualitative. Data collection techniques using interviews and documentation. Based on the results of the study, revenue recognition is in accordance with PSAK No. 72 which stipulates that revenue is recorded using the accrual basis and are recognized when the goods or services are rendered. The measurement of revenue is in accordance with PSAK No. 72 which stipulates that income is measured based on the number of invoices in the form of invoices calculated at an agreed rate with an acceptable fair value measurement unit. However, the disclosure is not fully in accordance with PSAK No. 72 because there is some undisclosed information such as revenue segregation by category such as payment method and customer.
The Impact of Management Policies during the Covid-19 Pandemic Period on Profitability Ratios at PT. Bosowa Berlian Motor Manado Branch Regina Geraldine Jeremianne; Stanly W. Alexander; Djeini Maradesa
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2462

Abstract

The Covid-19 pandemic has had a major impact on the economic and business sectors. One of the affected business sectors is the automotive sector. Indonesia's wholesale sales for new cars decreased by 48.3% during the first year of the Covid-19 pandemic. This also has an impact on PT. Bosowa Berlian Motor Manado Branch, which experienced a decline in sales and profits. The decline in sales and profits forced the company's management to adopt policies to maximize profits and maintain the continuity of the company during the Covid-19 pandemic. The purpose of this study was to determine the impact of management policies during the Covid-19 pandemic on the profitability ratios at PT. Bosowa Berlian Motor Manado Branch. The research object taken in this study is PT. Bosowa Berlian Motor Manado Branch. The research method used is a qualitative method using profitability ratio analysis. The results of the study show that management policies during the Covid-19 pandemic succeeded in increasing the profitability ratio of PT. Bosowa Berlian Motor Manado Branch.
Evaluasi Perlakuan Akuntansi Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Keuangan No. 16 Pada PT Buana Finance Tbk Cabang Manado: Indonesia I Wayan Murdana; Stanly W. Alexander; Lidia M. Mawikere
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Abstrak : Aset secara umum adalah sumber daya yang dikuasai oleh sebuah perusahaan sebagai akibat dari peristiwa masa lalu, yang dimana masa manfaat ekonomi dimasa depan diharapkan akan diperoleh perusahaan. Aset tetap merupakan bagian harta yang diimliki oleh perusahaan untuk digunakan dalam operasional perusahaan dimana nilainya akan berubah setiap periode karena penyusutan. Penelitian ini bertujuan untuk mengetahui apakah perlakuan akuntansi aset tetap pada sebuah perusahaan mulai dari pengakuan,pengeluaran setelah perolehan, penyusustan, penghentian, dan penyajian aset tetap pada PT Buana Finance Tbk, telah sesuai dengan PSAK No.16. Metode analisis yang digunakan adalah metode deskriptif dengan teknik pengumpulan data berupa wawancara untuk memperoleh data berupa perlakuan akuntansi aset tetap. Hasil penelitian menunjukan bahwa perlakuan akuntansi aset tetap yang diterapkan oleh perusahaan PT Buana Finance Tbk sudah sesuai dengan Pernyataan Standar Akutansi Keuangan (PSAK) No.16 Aset Tetap. Kata kunci : Perlakuan Akuntansi, Aset Tetap, PSAK No.16.
Analysis of Selling Price Determination using the Cost Plus Pricing Method Based on Full Costing at Bakmie Rica Top Tomohon Veronika Putri Nirwono; Stanly W. Alexander; Djeini Maradesa
Journal of Finance and Business Digital Vol. 2 No. 3 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i3.6216

Abstract

The cost plus pricing method is a method of determining selling prices by adding up the cost of production plus a mark-up calculated based on the company's return on investment. The aim of this research is to analyze the selling price determined based on the full costing based cost plus pricing method compared to the selling price set by the company. The type of research used is descriptive qualitative. The research results show that there is a difference between the price set by the company and the selling price calculated using the cost plus pricing method. Of the 4 product samples used for research, there was a difference in that the price set by the company was lower than the cost plus pricing method.
Co-Authors Djeini Maradesa I Wayan Murdana Lidia M. Mawikere Priscillia Weku Regina Geraldine Jeremianne Saraswati Rahayu Veronika Putri Nirwono