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INDONESIA
Jurnal Pitis AKP
Published by Politeknik Katolik Saint Paul Sorong
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 66 Documents
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PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PENGELOLAAN DANA DESA STUDI KASUS KAMPUNG MISKUM DISTRIK KLASO KABUPATEN SORONG Santrinita Jumame; Fanny Jitmau; Yakoba A Siwolo
Jurnal Pitis AKP Vol 4 No 2 (2020): Jurnal Pitis AKP (JPA) - November 2020
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v4i2.390

Abstract

Dana desa adalah dana yang bersumber dari Anggaran Pendapatan Belanja Negara. Yang di peruntukan bagi desa dalam hal pembangunan dan pemberdayaan masyarakat, prioritas pembangunan misalnya untuk perumahan masyarakat kampung dan dana desa diharapkan dapat membuat kampung menjadi kampung yang mandiri dan sejahtera. Untuk mengetahui apakah akuntabilitas dan transparansi berpengaruh terhadap kinerja pengelolaan dana desa kepada masyarakat kampung sehingga masyarakat paham benar tentang dana desa dan tau kegunaan dari dana desa itu sendiri. Dalam penelitian ini peneliti menggunakan anlisis data regresi linier berganda dan mengunakan aplikasi SPSS 20 untuk memprediksi atau menguji pengaruh suatu variabel bebas atau dependen. Akuntabilitas tidak berpengaruh signifikan terhadap kinerja pengelolaan dana desa karena H01 diterima dan Ha1 ditolak dengan nilai signifikan 0.213 lebih kecil dari dari nilai signifikan 0,05 sedangkan transparansi berpengaruh signifikan terhadap pengelolaan dana desa dapat dilihat pada nilai signifikan 0,002 lebih besar persamaan signifikan yang di tentukan 0,05.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH PADA PT. TIGA BINTANG PAPUA PERKASA Selpina Iek; Dewi Sintya
Jurnal Pitis AKP Vol 4 No 1 (2020): Jurnal Pitis AKP (JPA) - July 2020
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v4i1.391

Abstract

SAK EMKM merupakan salah satu standar keuangan yang ditetapkan untuk mempermudah UMKM menyusun dan menyajikan laporan keuangan yang lebih sederhana dan mudah dipahami bagi investor dan kreditor untuk memberikan bantuan pembiayaan bagi para pengusaha UMKM. Kondisi ini terjadi di PT. Tiga Bintang Papua Perkasa, sebuah usaha yang bergerak di bidang kontraktor. PT. Tiga Bintang Papua Perkasa sudah lama didirikan dan memiliki aktivitas bisnis yang memadai, namun belum dapat menerapkan SAK EMKM dengan baik. Latar belakang inilah yang menarik untuk dikaji terkait dengan penerapan SAK EMKM. SAK EMKM ini terdiri dari tiga komponen yaitu: laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan. Penelitian ini merupakan metode kualitatif dengan jenis pendekatan deskriptif. Penelitian ini dilakukan dengan empat tahapan yaitu pengumpulan data dilakukan dengan wawancara, observasi, studi pustaka, dn dokumentasi, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa, sistem pencatatan keuangan pada PT. Tiga Bintang Papua Perkasa dicatat manual dan masih sangat sederhana karena, pemilik masih belum memahami cara menyusun laporan keuangan yang sesuai dengan standar dan karena keterbatasan waktu sehingga untuk menyusun laporan keuangan sesuai SAK EMKM masih belum diterapkan. Penelitian ini juga diharapkan dapat memberikan informasi bagi pemilik PT. Tiga Bintang Papua Perkasa dalam menerapkan SAK EMKM
ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP BERDASARKAN PSAK No.16 PADA PT. PAPUA INDO MUSTIKA SORONG Calvin Liawan; Markus Muda; Theresia Maissy Maharia
Jurnal Pitis AKP Vol 4 No 2 (2020): Jurnal Pitis AKP (JPA) - November 2020
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v4i2.392

Abstract

Tujuan dari penelitian yang dilakukan ini ialah untuk memperbaiki perlakuan akuntansi aktiva tetap pada PT. Papua Indo Mustik agar sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 16 tentang aset tetap. Perolehan data bersumber dari PT. Papua Indo Mustika yang menggabungkan pencatatan gedung kantor yang dibangun sendiri ke dalam satu akun yaitu tanah dan bangunan. PT. Papua Indo Mustika diketahui masih mengakui sebuah mobil sebagai aktiva perusahaan hingga akhir 2017, namun diketahui mobil tersebut telah dijual pada tahun 2016. Hasil penelitian ini menunjukkan bahwa terjadi kenaikan laba yang signifikan setelah dilakukan revisi yang sebenarnya dalam penelitian ini.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PADA UD. MUTIA MEUBEL muda, markus; jitmau, fanny; Juliyanti, Eka Fiti
Jurnal Pitis AKP Vol 5 No 2 (2021): Jurnal Pitis AKP (JPA) - November 2021
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v5i2.493

Abstract

Calculation of the cost of production at UD. Mutia Meubel has not included depreciation costs for production machinery, building depreciation, vehicle depreciation costs and has not charged factory overhead costs. The company also reports that it is still very simple. The determination of the selling price is only based on a comparison with the market selling price and the desired profit every year is the same. This final project provides suggestions for determining the calculation of factory overhead costs, depreciation costs of production machines, depreciation of factory buildings, and vehicle depreciation costs. And it is necessary to apply a method of calculating the cost of production in accordance with the appropriate accounting standard method and the allocation of the elements of the cost of goods according to their function.
ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP DAN PENGARUHNYA TERHADAP LABA PADA PT. KLASAMAN INDAH RAYA KOTA SORONG Jitmau, Fanny; Pangkereg, cristian; Purba, Ruth Eiriva Amanda
Jurnal Pitis AKP Vol 5 No 2 (2021): Jurnal Pitis AKP (JPA) - November 2021
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v5i2.494

Abstract

The purpose of this study is to ascertain the impact of the depreciation technique on the firm earnings at PT. Klasaman Indah Raya Sorong City. In Sorong City's Jalan Gurami, this study is situated. This shipping business offers ship repair or ship repair services. According to the research conducted at PT. Klasaman Indah Raya Sorong City g, a strategic research approach was adopted to gather pertinent data and research objects. Researchers employ three research techniques: interviewing, observing, and documenting. PT. Klasaman Indah Raya Kota Sorong uses the straight-line depreciation technique to calculate the value of its fixed assets, according to the study's findings. The amount of depreciation expense is less when utilizing the straight-line technique than when using the double-declining balance method. The amount of depreciation is less when using the straight-line approach than when using the year number method, which is smaller when compared to the amount of depreciation when using the double-declining and straight-line metho
ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSET, RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PT. TELEKOMUNIKASI INDONESIA TBK kurniawati, erna; muda, markus; Ningtyas, Juliana Dwi
Jurnal Pitis AKP Vol 6 No 1 (2022): Jurnal Pitis AKP (JPA) - Juli 2022
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v6i1.495

Abstract

The purpose of this research are to know and understand the impact of Current Ratio, Debt to Equity, Return on Asset, and Return on Equity toward stock price at PT. Telekomunikasi Indonesia Tbk period 2017-2021. The method had be using in this research is quantitative approach. As for obtained the results of this research are regression test results of current ratio and return on equity known that the impacts are significant toward stock price. the results of regression test of debt to equity ratio and return on asset known that the impacts are not significant toward stock price. However, the other factor that had impacted the flu
ANALISIS PERSEDIAAN PADA CV PETERNAKAN NUSANTARA TELUR LOKAL CABANG 1 KOTA SORONG Liawan, Calvin; Muda, Markus Muda; Hursepuny, Prissilia
Jurnal Pitis AKP Vol 6 No 1 (2022): Jurnal Pitis AKP (JPA) - Juli 2022
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v6i1.496

Abstract

Inventory is the most important part in the company's operations, without inventory the company will experience the risk of losing profits because it does not have a supply of supplies to meet the needs of consumers. In inventory, there are three methods for valuing inventory using the fifo and average methods. The inventory method itself can be useful for determining inventory valuation in the company. Fifo (First In First Out) is a way of storing inventory where the goods that come in first will be sold first. While the AVERAGE (average) method is a method commonly used to calculate the cost per unit of inventory by means of a weighted average. This study aims to analyze inventory, analyze the comparison of the Fifo and AVERAGE methods and determine the methods that can be used by the company.
ANALISIS LAPORAN ARUS KAS TERHADAP LIKUIDITAS PADA PT. KIMIA FARMA TBK TAHUN 2018 SAMPAI DENGAN TAHUN 2020 Jitmau, Fanny; Marpaung, Christine Sada M
Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v5i1.497

Abstract

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.
SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENGGAJIAN POLITEKNIK SAINT PAUL SORONG Liawan, Calvin; Pangkerego, Christian; Aroi, Selpince Sance
Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v5i1.499

Abstract

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.
EVALUASI PERHITUNGAN HARGA POKOK PRODUKSI DALAM PENCAPAIAN LABA PADA MEBEL ANGEL PROFIL Marpaung, Christine Marpaung Sada M; Liawan, Calvin; Sidik, Gregorius Thomas
Jurnal Pitis AKP Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v5i1.500

Abstract

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.

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