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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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ANALISIS PENGELOLAAN MODAL KERJA DALAM MENINGKATKAN LIKUIDITAS PADA PT. ASTRA AGRO LESTARI, TBK Stefany, Elista Dewi; Leiwakabessy, Pitter; Pangkerego,, Christian Valen
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.v5i2.665

Abstract

The purpose of liquidity management is to maintain the company's or organization's ability to reduce liquidity risk. By managing the Company's liquidity, it will increase the trust of the Company's internal and external parties. As a public company, PT Astra Agro Lestari Tbk is required to be able to manage its working capital and maintain its liquidity level in order to avoid future liquidity problems and also to increase investor confidence. Working capital turnover ratio, current ratio, quick ratio, and cash ratio can be used to determine the level of liquidity in a business. In managing working capital, PT. Astra Agro Lestari Tbk's working capital management at PT is known from calculations and analysis for 2018–2020. Astra Agro Lestari Tbk is not working at the moment. This is due to low inventory turnover. regarding the liquidity ratio of PT. Astra Agro Lestari Tbk's liquidity as measured by the current ratio, quick ratio and cash ratio shows that the liquidity ratio as measured by the current ratio shows 3.3 times or "liquidity" in 2019 which is a very good and ideal value. for a business or organization. The liquidity ratio, as measured by the quick ratio, shows that the ideal figure for 2020 is 2.1 times. This amount is considered liquid. Meanwhile, the liquidity to cash ratio reached a high of 17 percent in 2019, indicating illiquidity.
DAMPAK TEKNOLOGI AI TERHADAP TENAGA KERJA DALAM BIDANG AKUNTANSI MANAJEMEN Sely, Sely
Jurnal Pitis AKP Vol 3 No 1 (2019): Jurnal Pitis AKP (JPA) - July 2019
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v3i1.666

Abstract

This journal discusses the impact of artificial intelligence (AI) technology on management accounting. With the development of AI technology, management accounting practices are undergoing a significant transformation. The implementation of AI technology has improved operational efficiency, enriched data analysis, and supported smarter decision making. However, the adoption of AI technology also faces challenges related to understanding and necessary skills as well as data privacy and security issues. Through this journal, it was found that appropriate implementation strategies, including employee recognition, system integration, and ethical policies, are needed to maximize the benefits of AI technology in management accounting. This journal article provides valuable insights for practitioners and decision makers interested in harnessing the potential of AI technology in the context of management accounting.
KOMPONEN LAPORAN KEUANGAN PEMERINTAH DAERAH Yalabi, Dian Apriani
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.v5i2.667

Abstract

The components of local government financial statements discuss the elements or items that need to be informed in local government financial statements. Rules regarding the presentation of financial statement elements can also refer to government accounting standards that have been set. But that doesn't mean all posts have to have value. If a particular item does not have numbers, then it does not need to be forced to fill in its value and be presented in the financial statements. The purpose of this article is to provide an overview of the components of local government financial statements and present useful information for decision making and assessing accountability, financial performance of a reporting entity managed in making decisions both economic, social, and political decisions.
PENENTUAN DAN PENGUNGKAPAN PENDAPATAN DAN BEBAN MENGGUNAKAN METODE PENENTUAN TAHAP PENYELESAIAN SUATU KONTRAK DAN WAKTU PENGAKUAN PENDAPATAN DAN BEBAN KONTRAK Muda, Markus; Naa, Khofifah; Apa, Fiu La
Jurnal Pitis AKP Vol 3 No 2 (2019): Jurnal Pitis AKP (JPA) -November 2019
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v3i2.670

Abstract

Revenue should be measured by the fair value of earned or earned rewards. The amount of revenue arising from a transaction is usually determined by an agreement between the company and the buyer or user of the actuva. AIA (IASC) defines costs in Financial Accounting Standards (2002) as follows: Expense is a decrease in economic benefits during an accounting period in the form of outflows or reduced assets or the occurrence of liabilities that result in a decrease in revenue that does not involve distribution to investors. According to AIA (2010) in the percentage settlement method, contract revenue is related to contract costs incurred in reaching the completion stage. Fair value as the price that will be accepted to sell the asset or the price that will be paid to transfer a liability in an orderly transaction between market participants on the measurement date. During the early stages of a contract, it often happens that the outcome of the contract cannot be estimated reliably. However, it is possible that the entity will recover the contract costs incurred
PENERAPAN METODE PENYUSUTAN MENURUT PSAK NO 16 Daharang, Selvini
Jurnal Pitis AKP Vol 3 No 2 (2019): Jurnal Pitis AKP (JPA) -November 2019
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v3i2.671

Abstract

The role of Fixed Assets in supporting the company's operational activities is quite large. Furthermore, the value of invested assets remains relatively large. Thus, an error in valuing fixed assets will result in material error. Therefore, standards are written in PSAK No. 16 which regulates the recognition, measurement, cost after acquisition, depreciation, termination and presentation of fixed assets. The purpose of this study is to find out how the application of depreciation according to PSAK No. 16 Fixed asset depreciation methods are divided into 3, including the straight line method, the diminishing balance method, and the ssum of the unit method. The straight-line method results in a fixed charge over the useful life of the asset if its residual value does not change. The declining balance method results in a decreased expense over the useful life of the asset. The number of units method produces loading based on the use or output
RASIO KEUANGAN UNTUK MENGETAHUI KINERJA PEMERINTAHAN Kondjol, Ester Hesty
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.v5i2.672

Abstract

Local government financial ratios show a good financial position or canbe seen from the performance of their government and government financial ratios consist of efficiency ratios, PAD effectiveness ratios, compatibility ratios, growth ratios, financial independence ratios. This type of research aims to analyze financial ratios.

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