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"Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021"
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<![CDATA[ANALISIS LAPORAN ARUS KAS TERHADAP LIKUIDITAS PADA PT. KIMIA FARMA TBK TAHUN 2018 SAMPAI DENGAN TAHUN 2020 ]]>
<![CDATA[Jitmau, Fanny]]>;
<![CDATA[Marpaung, Christine Sada M]]>
<![CDATA[ Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021 ]]>
Publisher : <![CDATA[LPPM Politeknik Saint Paul Sorong ]]>
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DOI: 10.32531/jakp.v5i1.497
<![CDATA[The purpose of this study is to identify the cash flow statement in order to assess the company's liquidity. This form of research is descriptive, uses secondary data, and uses both qualitative and quantitative analysis as a data gathering technique at PT.Kimia Farma (Persero) Tbk. The data analysis method employed is to calculate the operating cash flow ratio (AKO), interest cash flow coverage ratio (CKB), capital expenditure ratio (PM), and total debt ratio from the company's cash flow statement (TH). The calculation's results show that the company's liquidity PT. Kimia Farma (Persero) Tbk. from 2018 to 2020 will be determined by the findings of the analysis of the cash flow statement.]]>
<![CDATA[SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENGGAJIAN POLITEKNIK SAINT PAUL SORONG ]]>
<![CDATA[Liawan, Calvin]]>;
<![CDATA[Pangkerego, Christian]]>;
<![CDATA[Aroi, Selpince Sance]]>
<![CDATA[ Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021 ]]>
Publisher : <![CDATA[LPPM Politeknik Saint Paul Sorong ]]>
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DOI: 10.32531/jakp.v5i1.499
<![CDATA[With the help of this study, the Saint Paul Polytechnic campus' payroll accounting information system will be described. The Saint Paul Polytechnic campus served as the research subject for this study. techniques for gathering data that involve observation and documentation. By describing the payroll accounting information system that is present in the company, including payroll system activities, related functions, documents used, accounting records used, network procedures that make up the system, and internal control system, a qualitative descriptive analysis technique is used to analyze the data. The effectiveness and efficiency of the payroll process were then assessed in relation to the payroll accounting information system used at the Saint Paul Polytechnic Campus. The outcomes demonstrated that the payroll accounting information system application at the Saint Paul Polytechnic campus was successful due to the usage of a computerized system. The payroll process is therefore effectively integrated.]]>
<![CDATA[EVALUASI PERHITUNGAN HARGA POKOK PRODUKSI DALAM PENCAPAIAN LABA PADA MEBEL ANGEL PROFIL ]]>
<![CDATA[Marpaung, Christine Marpaung Sada M]]>;
<![CDATA[Liawan, Calvin]]>;
<![CDATA[Sidik, Gregorius Thomas]]>
<![CDATA[ Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021 ]]>
Publisher : <![CDATA[LPPM Politeknik Saint Paul Sorong ]]>
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DOI: 10.32531/jakp.v5i1.500
<![CDATA[The goal of this study is to learn how to calculate the cost of production to achieve profit on the Angel Furniture Profile based on the issues that will be covered in the study. This study focused on the manufacturer of doors, cabinets, windows, and tables, Angel Profil Furniture. This research is a quantitative descriptive study whose data was acquired using an interviewing strategy, then evaluated using a descriptive analysis technique and quantitative approach. The method employed in this study uses a full costing methodology to compute the cost of production and is in the form of cost data that includes the costs of labor, raw materials, and factory overhead. Full costing can assist business owners in determining their profit.]]>
<![CDATA[ANALISIS PENAGIHAN PIUTANG PADA CV. PASIR RAYA SORONG ]]>
<![CDATA[kurniawati, Erna]]>;
<![CDATA[Marpaung, Cristine marpaun sada]]>;
<![CDATA[Bura, Velya Febrianti Beni]]>
<![CDATA[ Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021 ]]>
Publisher : <![CDATA[LPPM Politeknik Saint Paul Sorong ]]>
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DOI: 10.32531/jakp.v5i1.503
<![CDATA[Penelitian ini dilatar belakangi oleh permasalahan keterlambatan pembayaran piutang dari pelanggan kepada CV. Kerajaan Pasir Sorong. Hal ini dapat mengganggu aktivitas dan operasional perusahaan dan juga untuk menjaga aset perusahaan, perusahaan harus memperhatikan hal tersebut. Banyak dampak yang timbul bagi perusahaan yang memberikan piutang. Hal ini sering terjadi karena kebijakan setiap perusahaan selalu berbeda. Tujuan dari penelitian ini adalah untuk mengetahui prosedur penagihan piutang dan penyebab keterlambatan pembayaran piutang yang terjadi di CV. Kerajaan Pasir Sorong. Metode yang digunakan dalam penelitian ini adalah kualitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan menggunakan teknik observasi, dokumentasi dan studi kepustakaan. Data yang dikumpulkan adalah mengenai dokumen penagihan berupa invoice dan bukti pembayaran dalam penagihan piutang dan fungsi terkait. Hasil penelitian menunjukkan bahwa prosedur penagihan piutang yang terjadi di CV. Pasir Raya Sorong terdapat keterlambatan dalam penerbitan invoice dari perusahaan sehingga mengakibatkan pembayaran piutang dari pelanggan menjadi lebih lama.]]>
<![CDATA[ANALISIS PENGAKUAN PENDAPATAN ATAS JASA KONSTRUKSI PADA PT. EVA MAHKOTA PURA ]]>
<![CDATA[Kurniawati, Erna]]>;
<![CDATA[Leiwakabessy, Pitter]]>;
<![CDATA[Saroan, Melisa]]>
<![CDATA[ Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021 ]]>
Publisher : <![CDATA[LPPM Politeknik Saint Paul Sorong ]]>
Show Abstract
|
Download Original
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DOI: 10.32531/jakp.v5i1.504
<![CDATA[This study was conducted to determine the analysis of revenue recognition based on the Statement of Financial Accounting Standards (PSAK 72). The results of the study indicate that PT. Eva Mahkota Pura has implemented PSAK 72 using the over time method. And apply (Physical Progress) the physical method in recognizing revenue which is based on the results of units of output. The company measures the value of the recognized contract by subtracting the value in accordance with the contract agreement with DPP (Basic of Taxation) which includes VAT (Value Added Tax) and Final PPH (Income Tax).]]>
<![CDATA[ANALISIS LAPORAN ARUS KAS TERHADAP LIKUIDITAS PADA PT. KIMIA FARMA TBK TAHUN 2018 SAMPAI DENGAN TAHUN 2020 ]]>
<![CDATA[Jitmau, Fanny]]>;
<![CDATA[Marpaung, Christine Sada M]]>
<![CDATA[ Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021 ]]>
Publisher : <![CDATA[LPPM Politeknik Saint Paul Sorong ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32531/jakp.v5i1.497
<![CDATA[The purpose of this study is to identify the cash flow statement in order to assess the company's liquidity. This form of research is descriptive, uses secondary data, and uses both qualitative and quantitative analysis as a data gathering technique at PT.Kimia Farma (Persero) Tbk. The data analysis method employed is to calculate the operating cash flow ratio (AKO), interest cash flow coverage ratio (CKB), capital expenditure ratio (PM), and total debt ratio from the company's cash flow statement (TH). The calculation's results show that the company's liquidity PT. Kimia Farma (Persero) Tbk. from 2018 to 2020 will be determined by the findings of the analysis of the cash flow statement.]]>
<![CDATA[SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENGGAJIAN POLITEKNIK SAINT PAUL SORONG ]]>
<![CDATA[Liawan, Calvin]]>;
<![CDATA[Pangkerego, Christian]]>;
<![CDATA[Aroi, Selpince Sance]]>
<![CDATA[ Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021 ]]>
Publisher : <![CDATA[LPPM Politeknik Saint Paul Sorong ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32531/jakp.v5i1.499
<![CDATA[With the help of this study, the Saint Paul Polytechnic campus' payroll accounting information system will be described. The Saint Paul Polytechnic campus served as the research subject for this study. techniques for gathering data that involve observation and documentation. By describing the payroll accounting information system that is present in the company, including payroll system activities, related functions, documents used, accounting records used, network procedures that make up the system, and internal control system, a qualitative descriptive analysis technique is used to analyze the data. The effectiveness and efficiency of the payroll process were then assessed in relation to the payroll accounting information system used at the Saint Paul Polytechnic Campus. The outcomes demonstrated that the payroll accounting information system application at the Saint Paul Polytechnic campus was successful due to the usage of a computerized system. The payroll process is therefore effectively integrated.]]>
<![CDATA[EVALUASI PERHITUNGAN HARGA POKOK PRODUKSI DALAM PENCAPAIAN LABA PADA MEBEL ANGEL PROFIL ]]>
<![CDATA[Marpaung, Christine Marpaung Sada M]]>;
<![CDATA[Liawan, Calvin]]>;
<![CDATA[Sidik, Gregorius Thomas]]>
<![CDATA[ Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021 ]]>
Publisher : <![CDATA[LPPM Politeknik Saint Paul Sorong ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32531/jakp.v5i1.500
<![CDATA[The goal of this study is to learn how to calculate the cost of production to achieve profit on the Angel Furniture Profile based on the issues that will be covered in the study. This study focused on the manufacturer of doors, cabinets, windows, and tables, Angel Profil Furniture. This research is a quantitative descriptive study whose data was acquired using an interviewing strategy, then evaluated using a descriptive analysis technique and quantitative approach. The method employed in this study uses a full costing methodology to compute the cost of production and is in the form of cost data that includes the costs of labor, raw materials, and factory overhead. Full costing can assist business owners in determining their profit.]]>
<![CDATA[ANALISIS PENAGIHAN PIUTANG PADA CV. PASIR RAYA SORONG ]]>
<![CDATA[kurniawati, Erna]]>;
<![CDATA[Marpaung, Cristine marpaun sada]]>;
<![CDATA[Bura, Velya Febrianti Beni]]>
<![CDATA[ Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021 ]]>
Publisher : <![CDATA[LPPM Politeknik Saint Paul Sorong ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32531/jakp.v5i1.503
<![CDATA[Penelitian ini dilatar belakangi oleh permasalahan keterlambatan pembayaran piutang dari pelanggan kepada CV. Kerajaan Pasir Sorong. Hal ini dapat mengganggu aktivitas dan operasional perusahaan dan juga untuk menjaga aset perusahaan, perusahaan harus memperhatikan hal tersebut. Banyak dampak yang timbul bagi perusahaan yang memberikan piutang. Hal ini sering terjadi karena kebijakan setiap perusahaan selalu berbeda. Tujuan dari penelitian ini adalah untuk mengetahui prosedur penagihan piutang dan penyebab keterlambatan pembayaran piutang yang terjadi di CV. Kerajaan Pasir Sorong. Metode yang digunakan dalam penelitian ini adalah kualitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan menggunakan teknik observasi, dokumentasi dan studi kepustakaan. Data yang dikumpulkan adalah mengenai dokumen penagihan berupa invoice dan bukti pembayaran dalam penagihan piutang dan fungsi terkait. Hasil penelitian menunjukkan bahwa prosedur penagihan piutang yang terjadi di CV. Pasir Raya Sorong terdapat keterlambatan dalam penerbitan invoice dari perusahaan sehingga mengakibatkan pembayaran piutang dari pelanggan menjadi lebih lama.]]>
<![CDATA[ANALISIS PENGAKUAN PENDAPATAN ATAS JASA KONSTRUKSI PADA PT. EVA MAHKOTA PURA ]]>
<![CDATA[Kurniawati, Erna]]>;
<![CDATA[Leiwakabessy, Pitter]]>;
<![CDATA[Saroan, Melisa]]>
<![CDATA[ Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021 ]]>
Publisher : <![CDATA[LPPM Politeknik Saint Paul Sorong ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32531/jakp.v5i1.504
<![CDATA[This study was conducted to determine the analysis of revenue recognition based on the Statement of Financial Accounting Standards (PSAK 72). The results of the study indicate that PT. Eva Mahkota Pura has implemented PSAK 72 using the over time method. And apply (Physical Progress) the physical method in recognizing revenue which is based on the results of units of output. The company measures the value of the recognized contract by subtracting the value in accordance with the contract agreement with DPP (Basic of Taxation) which includes VAT (Value Added Tax) and Final PPH (Income Tax).]]>
