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Agus Poputra, Agus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERBANDINGAN PENERAPAN SAK-ETAP DAN PSAK 50 DAN 55 ATAS PENURUNAN NILAI (IMPAIRMENT) PIUTANG PADA PT. BPR MILLENIA Mandang, Daniela Ribka Frida; Poputra, Agus; Kalalo, Meily
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10553.2016

Abstract

One of the bank’s biggest revenue is comes from credit. However in distributing credit to society, there is usually an obstacles of the payment of credit to the bank. The bigger the load of bank to make a reserve fund, bank loss itself will reduce the capital. The goal of this research is to understand the differences of the application of SAK and PSAK 50 and 55 on the declining of the receivable. The object of this thesis research is Bank Perkreditan Rakyat Millenia. The method that is used in this research is descriptive method. The result of this research shows that the company used the impairment of receivable align with SAK ETAP and there are differences between SAK ETAP and PSAK 50 and 55 on impairment of receivable.
ANALISIS LAPORAN ARUS KAS SEBAGAI DASAR PENGUKURAN LIKUIDITAS PADA PERUSAHAAN “UNICARE” CABANG MANADO Mogi, Chintia Debby; Poputra, Agus; Alexander, Stanly W.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10560.2016

Abstract

Cash flow statement is a summary of financial transactions related to cash, which depicts the historical changes in cash and cash equivalents classified into operating, investing their and funding during the period. Liquidity is an indicator of the kemampuam a company to pay all short-term financial obligations at maturity using liquid assets available. Therefore, cash flow greatly affect the measurement of liquidity, which in paying a short-term financial obligations indispensable good cash flow. Cash is the most dominant current assets in measuring the company's liquidity.
PERANAN JOB ORDER COSTING METHOD DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA CV. TRINITY MANADO) Runtu, Jessica Graziella Whitney; Poputra, Agus; Tirayoh, Victorina
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13067.2016

Abstract

Job order costing is a system that collects product costing and charge to a specific job. Job order costing system is used for companies that produce a veriety of products during certain periods and costs are calculated individually for each job. This study aimed to analyze use job order costing method in determining the production cost on a CV. Trinity Manado. Methods of data analysis used this research is descriptive qualitative research method, where the study was conducted by collecting data and analyze the collected data and provide information. Authors collected data using techniques of documentation and interviews. Based on the research, imposition the factory overhead costs that do CV. Trinity is not quite right. CV. Trinity only imposes an element of overhead costs such as the costs of helper only while electricity costs are not included in the factory overhead cost. Key Word: job order costing, the production cost, factory overhead cost
ANALISIS PERENCANAAN DAN PENGENDALIAN BIAYA PEMELIHARAAN AKTIVA TETAP (MESIN) UNTUK MENJAGA KELANCARAN PRODUKSI PADA PT. TROPICA COCOPRIMA Walukow, Anggreanny Pratiwi; Poputra, Agus; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25105.2013

Abstract

This researchwas case studyon PT. Tropica Cocoprima, the title is “Analysis of  Planning and Contolling Maintenance Cost of Fixed Assets (Mechanical) To Maintain Smooth Production”. PT. Tropica Cocoprima is a company that produces flour as the end product of the production process. In the production process, production machinery plays an important rolein providing products there for eurgently needed care in order to avoid frequent damage. This purpose of research is to analysis routin cost of eengine maintenance cost for planning and control at PT. Tropica Cocoprima. To plan and controlling cost , need to the holding of separation between variable cost and fixed cost. This research used the least squares method for separate the variable cost and fixed cost. Calculations with using analysis three difference, was found that the companies getting difference inprofitable for costs maintenance of machine fixed namely on difference efficiency because the unit that produced is 1.750.000 kg greater than the planned unit is 1.166.415 kg.
Co-Authors Chintia Debby Mogi, Chintia Debby Daniela Ribka Frida Mandang, Daniela Ribka Frida Harijanto Sabijono Jessica Graziella Whitney Runtu, Jessica Graziella Whitney Meily Kalalo Stanly W. Alexander Victorina Z. Tirayoh Walukow, Anggreanny Pratiwi