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Journal : Akuntansi'45

Analisis Kualitas Pelaporan Keuangan dalam Upaya Meningkatkan Akuntabilitas Laporan Keuangan di Puskesmas Bantargadung Eki Rahmattuwloh; Acep Suherman; Iqbal Noor
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.v5i2.3360

Abstract

This research was conducted to determine the quality of financial reporting and the level of accountability of financial reports at the Bantargadung Community Health Center, Sukabumi Regency. This research uses a qualitative method using an associative descriptive approach. The results of this research show that the Bantargadung Community Health Center has implemented Government Accounting Standards (SAP) in preparing its financial reports, but in preparing its financial reports the Bantargadung Community Health Center lacks human resources from accounting personnel so that the level of accountability in the financial reports at the Bantargadung Community Health Center is less than optimal.
Analisis Pengendalian Biaya Operasional dalam Meningkatan Profitabilitass Perusahaan: Studi Kasus pada PT. Anugrah Maju Bersama Cemerlang Gambir DKI Jakarta Arfa Alamsyah; Sulaeman Sulaeman; Iqbal Noor
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.v5i2.3367

Abstract

This research aims to assess the effect of operational costs on profitability at PT Anugrah Maju Bersama Cemerlang, which is located in Gambir, DKI Jakarta. The method used is qualitative with an associative descriptive approach. The research results revealed that the company experienced a decrease in effectiveness in controlling operational costs, which had an impact on changes in profitability and caused losses. These findings highlight the importance of effective operational cost control to increase company profitability.