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All Journal Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)
Yustin Kurniawan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Perlakuan Akuntansi Atas Asset Tetap Pada CV The 999 Project Kemas Welly Angga Permana; Yustin Kurniawan; Anton Trianto; Dimas Try Handoko; Masnoni
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to determine the accounting treatment of fixed assets at CV The 999 Project which includes acquisition of fixed assets, calculation of depreciation expense, and disposal of fixed assets. This study uses direct interviews with the company, direct observation of the company and literature studies as a reference. Based on the data obtained (list of fixed assets, profit and loss statements, and statements of financial position of the company for 2018, 2019, 2020 and 2021). As a result of the analysis, the authors found several problems, namely CV The 999 Project was not correct in calculating the acquisition price of fixed assets because it only recorded the value of the purchase price without taking into account other costs associated with these fixed assets. In addition, CV The 999 Project calculates the depreciation expense of fixed assets acquired in the current year for a full year. In this final report the author will analyze the calculation of the acquisition cost, depreciation of fixed assets and disposal of fixed assets and their presentation in the financial statements with SAK EMKM as a benchmark. Based on the results of the analysis, the company should make an appropriate calculation of the acquisition cost, depreciation of fixed assets and retirement of its fixed assets in accordance with the applicable Financial Accounting Standards so that the profit presented in the financial statements can reflect the true value.
Strategi Public Relation Dalam Membangun Citra Perusahaan Pada PT Kilang Pertamina Internasional Refinery Unit III Plaju Kota Palembang Deddy Hendarwan; Yustin Kurniawan
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 2 (2023): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 2 (Juni 2023)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

The purpose of this study was to analyze the public relations strategy, corporate image and the role of public relations strategy on corporate image at PT Kilang Pertamina Internasional Refinery Unit III Plaju. The research method used is a quantitative approachwith data collection techniques namely, questionnaires, and literature study. The type of research used is explanatory research. A sample of 80 people from the community and Instagram followers of PT Kilang Pertamina Internasional Refinery Unit III Plaju. The sampling technique uses accidental sampling. The results of this study indicate that the public relations strategy has a significant effect on the corporate image of PT Kilang Pertamina Internasional Refinery Unit III Plaju. The results of the analysis, the authors show that the optimization of strategies through the media has no effect on the company PT Kilang Pertamina Internasional Refinery Unit III Plaju. This is evidenced by the results of the t test for indicators of strategy optimization through the media with a t count value of 0.97 which is less than t table 1.664 and a significant value of 0.357 greater than 0.05.
Co-Authors Deddy Hendarwan Dimas Try Handoko Kemas Welly Angga Permana Masnoni