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INDONESIA
JURNAL AKUNTANSI
Published by Universitas Halu Oleo
ISSN : 25033069     EISSN : 25033069     DOI : -
Core Subject :
Jurnal Akuntansi merupakan jurnal yang diterbitkan secara berkala oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Halu Oleo. Jurnal Akuntansi memuat hasil riset dan kajian ilmu akuntansi yang diterapkan pada sektor swasta, pemerintah, syariah, perpajakan, dan auditing. Jurnal ini diterbitkan dalam periode 4 bulanan yaitu Setiap Bulan April, Agustus dan Desember.
Arjuna Subject : -
Articles 2 Documents
 1 
Search results for , issue " Vol 1, No 1 (2016): Akuntansi" : 2 Documents clear
ANALISIS PENILAIAN PERSEDIAAN PADA PT. PUTRA WIRAWAN GAS KENDARI Manaf, Abdul Manaf; Akib, Mulyati; Kusmiyati, Kusmiyati
JURNAL AKUNTANSI Vol 1, No 1 (2016): Akuntansi
Publisher : JURNAL AKUNTANSI

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Abstract

This study aimed to determine whether the inventory method applied toPT. Putra Wirawan Gas Kendari accordance with PSAK No. 14.  Inthepreparation of this paper, the authors chose the research object merchandiseinventory at PT. Putra Wirawan Gas Kendari.The method used in the valuation og inventory at PT. Putra Wirawan GasKendari is Deskriptive data analysis methods,namely the method of processingthe data by way of expalaining the method of inventory valuating made by thecompany with inventory valuating method in accordance with PSAK No. 14 in2012.The result of this study indicate that inventory valuation done PT. PutraWirawan Gas Kendari. Not in accordance with statement of financial AccountingStandars (SFAS) No. 14 because the company did not record the purchase costof goods (cost to transport) increase in value of inventories end represented lessthan the value that should be at the end the yearKeywords : Stock Estimastion
EVALUASI KEMANDIRIAN DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH (STUDI PADA PEMERINTAH KOTA KENDARI) Haerani, Haerani; Rimporok, Christian; Tamburaka, Sulvariany
JURNAL AKUNTANSI Vol 1, No 1 (2016): Akuntansi
Publisher : JURNAL AKUNTANSI

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Abstract

This research aims to determine the level of financial independence to thereception area of the original income of Kendari City by comparing the transfer offunds from the central government. Data was collected by interviews anddocumentation. The analytical method used is ratio analysis method. Equipmentused in the study is the Regional Independence RatioThe results of this study showed that the ratio of local governmentKendari City already does not depend kepaada transfer funds from the provinceduring the period 2012 to 2013. It can be concluded that the independence of theregional government of Kendari in meeting the funding requirements to performthe duties of governance, development, and social service to the community hasbeen very high and even increased year by year, from 111% in 2012 to 112% in2013. This means that the governments dependence on equalization fundKendari City center is already very low.Keywords: Independence Regional, Local Revenue Receipts, and FundBalance/Funds Transfer

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