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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Applied Accounting
Dwi Hariyanti
Jurusan Akuntansi, Politeknik Negeri Ambon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGARUH FAKTOR INTERNAL TERHADAP BUDAYA MUTU PERGURUAN TINGGI SWASTA DI WILAYAH PROVINSI MALUKU Jaelani La Masidonda; Dwi Hariyanti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1716

Abstract

This study aims to reveal the post-covid-19 quality culture through examining internal factors that influence the internal quality culture at private tertiary institutions (PT) in the Maluku region. This research is a quantitative research, the object of research is at private universities in the Maluku region. Conducting research in February 2022-March 2023. The research sample is an internal quality auditor with a total of 43 respondents, with saturated sample criteria. The analytical tool, namely inferential analysis, is used by SPSS through multiple regression. The results of the study explain that the quality culture in post-covid 19 tertiary institutions in the Maluku region is significantly influenced by internal factors through the variables of management support, facilities and infrastructure, regulation and finance. Keywords: quality culture, management support, regulation, finance and finance
ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT STANDAR AKUNTANSI KEUANGAN PADA BENGKEL TOGAR Henny Nikijuluw; Dwi Hariyanti; Gracia Syauta
Journal of Applied Accounting Vol. 2 No. 2 (2023): Journal of Applied Accounting
Publisher : Indonesia Society of Applied Science (ISAS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i2.718

Abstract

The purpose of writing is to determine the depreciation value of fixed assets according to Financial Accounting Standards at Togar Workshop. The analytical method used is quantitative descriptive analysis, namely calculating the depreciation value on fixed assets in the business.The research results show that building fixed assets experience accumulated depreciation based on their useful life of 20 years amounting to IDR 1,500,000,- with a purchase price of IDR 30,000,000,-. Machinery fixed assets experience accumulated depreciation based on their useful life of 7 years amounting to IDR 1,164,286,- with a cost of IDR 8,900,000,-. Furthermore, vehicle fixed assets experience accumulated depreciation based on their useful life of 10 years amounting to IDR 2,000,000.- with a purchase price of IDR 20,000,000,-. Then the fixed assets of workshop equipment experience accumulated depreciation based on their useful life of 5 years amounting to IDR 2,100,000,- with a purchase price of IDR 12,000,000,-. Keywords: Depreciation, Fixed assets
Analisis Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia: (Studi Kasus Pada PT. Mayora Indah Tbk) Epi Santika; Wa Asrida; Selly Sipakoly; Dwi Hariyanti; Tri Retno Hariyati
Journal of Applied Accounting Vol. 4 No. 1 (2025): Journal of Applied Accounting
Publisher : Indonesia Society of Applied Science (ISAS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1264

Abstract

Abstract This research was conducted to determine the effect of working capital turnover on profitability at PT. Mayora Indah Tbk. This study uses simple linear regression analysis method to ascertain the direction of the relationship between independent variables and dependent variables, whether it has a positive or negative relationship, and to predict the value of the dependent variable when the value of the independent variable experiences an increase or decrease using the formula Y = a + bX. The results of this study, based on simple linear regression testing, indicate that working capital turnover negatively affects profitability, as well as the t-test, indicating that working capital turnover does not have a significant effect on profitability. Keywords: Working Capital Turnover, Profitability
Co-Authors Epi Santika Gracia Syauta Henny Nikijuluw Jaelani La Masidonda Selly Sipakoly Tri Retno Hariyati Wa Asrida