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Kota manado,
Sulawesi utara
INDONESIA
Jurnal Ipteks Akuntansi Bagi Masyarakat
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Arjuna Subject : -
Articles 175 Documents
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IPTEKS PENERAPAN METODE PENENTUAN HARGA JUAL NORMAL DALAM PENENTUAN HARGA JUAL JASA (STUDI KASUS PADA USAHA PHOTOCOPY GLORIA MANADO) Pontoh, Winston; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 1 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.1.2018.23523

Abstract

The role of information technology and competition for the recent era is main trigger for rapid growth of business. In order to win the competition, most of business unit especially for the small medium enterprise their selling price (product or service) as it is the main key to estimate the target profit. The business of photocopy is the simple business with rapid turn over but require high investments. This business have growing fast in Manado City, North Sulawesi. The main problem of this business for Manado City is lower skill of managerial for each owners. Based on method to estimate selling price on photocopy business then return on investment provide better information to establish the service selling price.
IPTEKS ESTIMASI BIAYA BAGI USAHA KECIL MENENGAH DALAM PERENCANAAN BIAYA Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 1 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.1.2019.23306

Abstract

Small and medium enterprise has been growing fast in Manado City and has its own markets and also create its competitive advantage. Most of government programs are reflect the effort to support small and medium enterprise in term to increase the wealth of Indonesian people. Some of problems faced by small and medium enterprise are relate to managerial problem, such as administration and financial reporting. Moreover, limited of knowledge about management technology for the owners of small and medium enterprise plays the role in case to take decision on running business. High-low method is one of managerial tool to make cost estimation which help the owners to make decision such as cost planning. 
IPTEKS PENGHITUNGAN SIKLUS HIDUP PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN TERBUKA DI BURSA EFEK INDONESIA) Pontoh, Irene Florensia
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 2 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.2.2019.24008

Abstract

Rapid growth of economics makes many firms continue to develop their business. Along with the rapid growth of business the high competition rising between firms in term to snatch the market or consumers. The higher of competition gives an impact to firms life cycle which makes many firms keep develop their business strategy to attract the investors and consumers. Under assumption that the median is 0.76 based on sample, the result of calculation of the retained earnings to total equity (RETE) in period of 2016 shows that life cycle of each firms are varies. The result shows that firms under median are not at mature stage while firms above median are categorized as mature firms.
IPTEKS BALANCED SCORECARD PADA PT. DAYA ANUGRAH MANDIRI MANADO Kawatu, Brenda M L; Tamaka, Nadiya R; Latjandu, Lady D
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21817

Abstract

One important factor in assessing the achievements and success of a company to achieve a company goal is by conducting a performance appraisal analysis, PT Daya Anugrah Mandiri Manado is a company engaged in the sale of Honda motorcycles and maintenance which of course must be carried out performance assessment to measure level of achievement and success achieved. In this study the author conducted an analysis on PT Daya Anugrah Mandiri Manado for performance assessment using the Balanced Scorecard method which discusses several things in the method. With the method of performance assessment analysis and financial perspective techniques, customer perspective, internal business process perspective, learning and growth perspective. The results of the study are very good at using this method to assess the growth performance of the company. With suggestions, you can do an analysis of PT Daya Anugrah Mandiri Manado in order to find out whether there is performance growth or not.Keywords : performance measurement, balanced scorecard
IPTEKS PERHITUNGAN POTENSI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA UTARA Christian, Pongtuluran Andri
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 1, No 1 (2017): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.1.1.2017.23522

Abstract

The implementation of autonomy for the local government drive the efforts to explore their own financial resources and potential tax revenue. The local government has authority, rights and obligation to manage finance,  infrastructure and human resource. It is important for local government to find out the tax potency to set a revenue target for next period, as a part of government planning. The method used is calculating the potential of hotel tax revenues to Local Own Source Revenue (PAD) in North Minahasa Regency. The technique applied is calculating the increase in the realization of potential hotel taxes each year and the average rate of increase in hotel tax potential. After calculate  the Increase in Realization of Each Year, and the average rate of increase, the result of potential hotel tax in North Minahasa Regency. is Rp. 3,285,398,969,531.2. at 2016.
IPTEKS PENGHITUNGAN HARGA TRANSFER DAN HARGA JUAL PADA RUMAH MAKAN KHOPINOS Budiarso, Novi Swandari; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 1 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.1.2019.23305

Abstract

Determination of transfer prices and selling prices is not only a matter of large companies. This problem can occur in a type of Small and medium enterprise. But sometimes managers from small and medium businesses do not realize that in their business there is a transfer price transaction that can affect the selling price of the product to external consumers and subsequently affect operating profit. In order to overcome this problem, you can use the transfer pricing method and selling price so that you get the right transfer price and selling price for a business. The results of the transfer price calculation using the cost method and the selling price using the full cost method, the results of the transfer of semi-finished products from the preparation business unit are Rp. 4,900 / unit, while the selling price of the settlement division to external consumers is Rp. 11,020 / unit .
IPTEKS MEMBANDINGKAN PROFITABILITAS ANTAR PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA Hongkong, Hendra
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 2 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.2.2019.24009

Abstract

The valuation of financial performance is an important factor on firms commonly and it also have important role for public firms. The valuation of financial performance of firms also gives important information for investors in term to invest their funds for firms. An indicator of financial performance which is most attracts the investors is profitability. The result of applied science with paired samples t test shows that consumer goods industry has better profitability (proxied by return on assets) relative to other industries.
IPTEKS PENGHITUNGAN TINGKAT PENGEMBALIAN YANG DIHARAPKAN ATAS SAHAM BIASA Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 1, No 1 (2017): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.1.1.2017.23521

Abstract

Most of investors normally expect optimum return for their investments especially for stock investment, In objective to get optimum return then the investors should know how much the required rate of return for each stock that they want to invest. As the applied science, this study shows that Capital Asset Pricing Model can estimate the required rate of return for investors as the information for them to take investment decision. This study uses one public firm listed in Indonesia Stock Exchange in period of 2015 as the sample to estimate its required rate of return. This study shows that the risk free rate, market return, and stock beta are the main keys for estimating the required rate of return in application of Capital Asset Pricing Model.
IPTEKS SISTEM PERSEDIAAN DALAM PENENTUAN HARGA POKOK PENJUALAN BAGI USAHA KECIL MENENGAH DI KECAMATAN MALALAYANG I BARAT KOTA MANADO Saerang, David Paul Elia; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 2 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.2.2019.24005

Abstract

Inventory is a component which reported in financial statement and gives an information about inventory circumstances of a company. Inventory also is a component that absorbs a lot of business capital, so that the security of the inventory must be maintained by a business unit, because the damage / loss of inventory means the lost capital (loss) of the business. The village of Malalayang I in Manado City is one of the regions known as a business-intensive region and also as part of an autonomous region to be specifically observed given that government bureaucracy and public services are considered to have the ability to implement good governance. The implementation of science and technology on inventory management has been carried out and has succeeded in achieving the goal of understanding small entrepreneurs in managing merchandise inventory in the form of applying inventory systems and determining cost of goods sold. Lack of understanding from small entrepreneurs about accounting, especially effective inventory management.
IPTEKS PERHITUNGAN POTENSI PENDAPATAN ASLI DAERAH (PAD) DI KOTA SEMARANG Santoso, Aprih
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 1 (2020): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.4.1.2020.26921

Abstract

Regional revenue (PAD) aims to give authority to the Regional Government to fund the implementation of regional autonomy in accordance with the regional potential as a manifestation of decentralization. In the method of applying science and technology through predictions of the realization of regional revenue (PAD) in Semarang City for 2019 an increase in the realization of regional revenue (PAD) in 2013-2018 with an average percentage growth rate of 12.15 %, and produces predictions Semarang's regional revenue (PAD) for 2019 has increased to Rp 2.031.430.000.000.

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