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All Journal Jurnal Administrasi Terapan
Daniel Yohannis Titapasanea
Jurusan Akuntansi, Politeknik Negeri Ambon
Economics, Econometrics & Finance Social Sciences

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PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH PADA DEPOT ISI ULANG AIR MINUM “MATTHEW WATER “ WAILELA RUMAHTIGA KOTA AMBON Delya Vega Pattiwael; Daniel Yohannis Titapasanea; Nicodemus Rahabeat
Jurnal Administrasi Terapan Vol. 2 No. 2 (2023): September
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i2.2143

Abstract

This research aims to apply Financial Accounting Standards (SAK) for Micro, Small and Medium Enterprises (MSMEs) at the "Matthew Water" Drinking Water Refill Depot - Wailela Rumahtiga Ambon City. SAK EMKM is an accounting standard aimed at meeting the financial reporting needs of micro, small and medium entities. The "Matthew Water" drinking water refill depot has not implemented financial reports in accordance with SAK EMKM and considers that the accounting process is not very important to implement.This research uses a qualitative method with a descriptive approach. This research was carried out in four stages, namely, (1) data collection was carried out by interviews and observations, (2) data reduction, (3) data presentation, (4) and drawing conclusions.The results of the research show that the financial records that have been carried out by the "Matthew Water" drinking water refill depot are still very simple, namely limited to recording cash in and cash out, the reason is limited knowledge. Based on the cash incoming and outgoing records obtained from the business owner, SAK EMKM is applied in preparing financial reports. The implementation of SAK EMKM includes three components, namely the financial position report with total assets of IDR 106,482,000 and total equity and liabilities of IDR 106,482,000. The Profit and Loss Report shows Profit of IDR 7,964,750 and Notes to the financial statements.
PENERAPAN AKUNTANSI KOPERASI PADA KOPERASI SIMPAN PINJAM (KSP) MUTIARA DI DESA LATERI: (Implementasi Peraturan Menteri Koperasi Dan UKM Nomor 2 Tahun 2024) Silvania M. Salamony; Daniel Yohannis Titapasanea; Junus Paulus Patty
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): SEPTEMBER
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2955

Abstract

This research aims to understand how Cooperative Accounting is applied at the Mutiara Savings and Loan Cooperative (KSP) in Lateri Village within the framework of the implementation of the Minister of Cooperative and SMEs Regulation No. 2 of 2024. To achieve this objective, documentation and interviews were used to obtain data such as columnar balances, comparative balances, operating result calculations, and other necessary information fot this study. The research found that the financial reports produced by KSP Mutiara do not yet comply with the financial reporting requirements according to Regulation No.2 of 2024. Therefore, it is hoped that KSP Mutiara will be able to prepare financial repoarts in accordance with Regulation N0.2 of 2024 in the future.
KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 Jenice Corputty; Daniel Yohannis Titapasanea; Junus Paulus Patty
Jurnal Administrasi Terapan Vol. 4 No. 1 (2025): Maret
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v4i1.3078

Abstract

This research aims to determine differences in the financial performance of manufacturing companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. The population in this study is manufacturing companies in the Consumer Goods Industry sector. The sample determination used the purposive sampling method and for the sample size using the slovin formula so that 18 companies were obtained. The data used is the annual financial report for the 2018-2021 period. The data analysis techniques used in this study are the Paired Sample T-Test. Hypothesis testing was determined based on the results of the normality test with a significance level of 5% (0.05). The results of this study show that in the statistical analysis of descriptive financial performance before Covid-19 in 2018-2019 has a minimum value of 9.49, a maximum value of 13.14, a mean value of 11.4838, and a standard deviation of 0.98136. Meanwhile, financial performance during the Covid-19 pandemic had a minimum value of 8.46, a maximum value of 12.93, an average value (mean) of 11.0488, and a standard deviation of 1.19108. The results of the normality test showed a significance value of 0.200, the value was greater than 0.05 so that the data was declared to be normally distributed. And the results of the hypothesis test using the Paired Sample T-Test showed a significance value of 0.000 which means less than 0.05 so that the results of the Paired Sample T-Test test stated that there was a significant difference between financial performance before and during the covid-19 pandemic in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2018-2021 period which stated that the H0 Hypothesis was accepted and the Ha Hypothesis was rejected.
Co-Authors Delya Vega Pattiwael Jenice Corputty Junus Paulus Patty Nicodemus Rahabeat Silvania M. Salamony