Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Carolinna Patrichia Sulau
Universitas Widya Gama Mahakam Samarinda
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
EDUKASI PENENTUAN HARGA POKOK PRODUKSI PADA HASIL KERAJINAN TANGAN IBU-IBU DASAWISMA KELURAHAN MUGIREJO Agus Riyanto; Carolinna Patrichia Sulau
Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Vol. 2 No. 2 (2022): Desember
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.229 KB) | DOI: 10.24903/jpkpm.v2i2.1266

Abstract

Program pengabdian ini bertujuan untuk memberikan edukasi terhadap ibu-ibu Dasawisma kelurahan Mugirejo yang baru saja memulai usaha kerajinan tangan. Edukasi diberikan dalam bentuk seminar dan forum diskusi, mulai dari penghitungan bahan baku, tenaga kerja, biaya overhead ditampilkan selama penyuluhan. Dengan penentuan HPP yang tepat, diharapkan keuntungan yang didapatkan nanti sebanding dengan biaya yang dikeluarkan dan waktu kerja yang digunakan. Tidak hanya itu, pencatatan keuangan yang lebih disiplin juga ditekankan karena berkaitan langsung dengan keberlangsungan usaha.
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH RATIO INDEX Agus Riyanto; Carolinna Patrichia Sulau
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v12i1.1955

Abstract

The purpose of this research is to find out the number and percentage of companies that are classified as manipulators, non-manipulators and gray companies in manufacturing companies in the consumer goods industry sub-sector on the Indonesia Stock Exchange for 2019-2021. The population of this study are manufacturing companies in the consumer goods industry sub-sector on the Indonesia Stock Exchange in 2019 to 2021, totaling 70 companies. The sample for this research was taken using a purposive sampling method with the aim of obtaining a sample that fits the criteria the researcher wanted and produced 37 sample companies. The results of the study stated that in 2019 there was 1 company (2.70%) and in 2020 no companies were found that were included in the manipulator group and in 2021 2 companies (5.41%) were found that were included in the manipulator group. In 2019 there were 33 companies (89.19%), in 2020 there were 35 companies and in 2021 35 companies (94.59%) were found to be in the non-manipulator category. In 2019 there were 3 companies (8.11%), in 2020 there were 2 companies and in 2021 there were no companies classified as gray companies.
Co-Authors Agus Riyanto AGUS RIYANTO