cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota sorong,
Papua barat
INDONESIA
Jurnal Pitis AKP
Published by Politeknik Katolik Saint Paul Sorong
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 99 Documents
 5   6   7   8   9 
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.
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.

Page 7 of 10 | Total Record : 99

 5   6   7   8   9 

Filter by Year

2017 2022


Reset
Filter By Issues
All Issue Vol 6 No 1 (2022): Jurnal Pitis AKP (JPA) - Juli 2022 Vol 5 No 2 (2021): Jurnal Pitis AKP (JPA) - November 2021 Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021 Vol 4 No 2 (2020): Jurnal Pitis AKP (JPA) - November 2020 Vol 4 No 1 (2020): Jurnal Pitis AKP (JPA) - July 2020 Vol 3 No 2 (2019): Jurnal Pitis AKP (JPA) -November 2019 Vol 3 No 1 (2019): Jurnal Pitis AKP (JPA) - July 2019 Vol 2 No 2 (2018): Jurnal Pitis AKP (JPA) - November 2018 Vol 2 No 1 (2018): Jurnal Pitis AKP (JPA) - July 2018 Vol 1 No 2 (2017): Jurnal Pitis AKP (JPA) - November 2017 Vol 1 No 1 (2017): Jurnal Pitis AKP (JPA) - July 2017 More Issue