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Kindangen, Wulan D
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Computer Science & IT Economics, Econometrics & Finance

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IPTEKS LAPORAN KEUANGAN UNTUK MENILAI PROFITABILITAS DAN KINERJA PERUSAHAAN PT. ESTA GROUP JAYA Sapetu, Martino; Kindangen, Wulan D
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21795

Abstract

PT. Esta Jaya Group is a private company located in Manad, with the construction company beingable to provide assistance in eradicating poverty and helping the goverments in terms of economic growth not only that but the linkages of the private sector that are able to prepare and also experts. In analyzing financial statements a company has things that must be considered in order to be a good and correct report so that it can be assessed. This can also be evidence of how far the company is able to create a profit and can be based into two categories, namely categories based on sales and based on investment. Keywords: accounting for financial statements, profitability, performance, analysis of financial statements, ratios
IPTEKS SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL (SAIBA) DALAM PENYAJIAN LAPORAN KEUANGAN PADA LEMBAGA PENJAMINAN MUTU PENDIDIKAN PROVINSI SULAWESI UTARA Tampemawa, Patrycia Marcellina Maria; Kindangen, Wulan D
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21825

Abstract

The institute of Educational Quality Assurance is a government agency engaged in education, which aims to ensure that standards, norms, criteria and procedures set by the central government in accordance with the implementation of education in North Sulawesi. In this agency all the parts that have to be able to run well to realize good governance, one of which  the finance department whose job is to present financial statements. The application of accrual-based accounting in the central or regional government is supported by the existence of the SAIBA application, so that the presentation of financial statements, one of which is the financial report at LPMP, assisted by the application of SAIBA. Referring to PMK 270 / PMK.05 /2014 wherein it has been equipped with an Operational Report, Equity Change Report, where in the previous system only issued two types of reports, that is Budget Realization Report and Report form Balance Sheet. The financial statements must be appended with the  Financial Statement notes for annual report. Keyword: Financial statements, Accrual Basis, SAIBA
Co-Authors Sapetu, Martino Tampemawa, Patrycia Marcellina Maria