scholarly journals Penerapan metode pencatatan dan penilaian atas persediaan bahan baku pada Dolphin Donuts Bakery Manado

2019 ◽  
Vol 1 (1) ◽  
pp. 25
Author(s):  
Angelica Claudia Pogaga ◽  
Sifrid S Pangemanan ◽  
Jessy D. L Warongan
Keyword(s):  
Food Industry ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Raw Material ◽  
Public Accountability ◽  
Research Results ◽  
A Company ◽  
Descriptive Qualitative

Inventories are assets that are held for sale in the normal course of business or goods that are used or consumed in production to be sold. For companies, inventory is a very important asset because with the company’s inventory can maintain it’s survival. The problem that often occurs in inventory accounting is recording and valuation. The purpose of this research is determine the suitability of the application of recording and valuation or raw material inventories at Dolphin Donuts Bakery Manado with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). Dolphin Donuts Bakery Manado is a company engaged in the food industry that produces a variety of breads, pastries, donuts and birthday cakes. The method used in this research is descriptive qualitative method. Based on research results obtained that method of recording inventories is not all in accordance with SAK ETAP. Whereas the valuation of raw material inventories applied by Dolphin Donuts Bakery Manado is in accordance with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) Chapter 11 Regarding Inventories.

scholarly journals ANALISIS KEPATUHAN PENERAPAN AKUNTANSI PERSEDIAAN PADA PT. MAKASSAR MANDIRI PUTRA UTAMA (BETA BERLIAN) MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Nadia Marcella Windah ◽  
Herman Karamoy ◽  
I Gede Suwetja
Keyword(s):  
Qualitative Method ◽  
Accounting Standards ◽  
Normal Activity ◽  
Financial Accounting ◽  
The Other ◽  
Primary Data ◽  
Valuation Method ◽  
A Company ◽  
Descriptive Qualitative

Merchadise Inventory is assets available for sale in normal activity of company. Inventory is the biggest current assets compare to the other asset. The main problem in the inventory accounting is inventory recording and valuation of inventory. These are matters that encourage the author to do research about, are the implementation of inventory accounting of Makassar Mandiri Putra Utama (Beta Berlian) Company in Manado has done according to Statement of Financial Accounting Standards (SFAS) 14 about inventories. In this research the writer uses the descriptive qualitative method. Methods of collecting data by interview, observation and documentation. The types of data collected by the author are secondary and primary data. Makassar Mandiri Putra Utama (Beta Berlian) Company in Manado is a company that engaged in the sale of various types of Mitsubishi cars. The result found by the author shows that PSAK number 14 has been implemented thoroughly comprised recording and inventories analyzing according to the  Financial Accounting Standards Keyword: Accounting Inventories, Recording and Valuation Method, PSAK 14

scholarly journals Akuntabilitas Masjid Berdasarkan Isak 35 di Wilayah Kecamatan Kedungbanteng, Kabupaten Banyumas

2021 ◽  
Vol 21 (3) ◽  
pp. 1249
Author(s):  
Sully Kemala Octisari ◽  
Tjahjani Murdijaningsih ◽  
Haina Idam Suworo
Keyword(s):  
Financial Reporting ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Record Keeping ◽  
Descriptive Qualitative

The purpose of this study was to determine the accountability and suitability of the financial reporting of mosques institutions in the Kedungbanteng sub-district with ISAK 35. This study  used 14 samples  of mosques in the Kedungbanteng sub-district. The method used in this research is descriptive qualitative method. The results of this study indicate that the Takmir (management) of the mosque in the Keungbanteng sub-district has managed the mosque’s finances accountably according to predermined criteria. Record keeping is done well even though it is still simple. Regarding the Interpretation of Financial Accounting Standards (ISAK) 35 mosque administrators have not kept records based on the standards issued by the Indonesian Institute of Accountants (IAI). The standard has not been applied because it is admittedly unheard of and introduced to mosque administrators.

ANALISIS SISTEM AKUNTANSI PENGGAJIAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA DAROY BANDA ACEH

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Maksalmina Maksalmina
Keyword(s):  
Data Analysis ◽  
Data Reduction ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Clear Picture ◽  
Accounting System ◽  
Accounting Systems ◽  
Data Presentation ◽  
Banda Aceh ◽  
Descriptive Qualitative

This research was conducted at PDAM Tirta Daroy Banda Aceh, with the aim to answer the question of how the payroll accounting system applied in PDAM Tirta Daroy Banda Aceh.This research uses descriptive qualitative method. Data obtained from interviews and documentation studies, then analyzed interactively and lasted continuously until complete so that the data has been saturated. Activity in data analysis is data reduction, data presentation, treanggulation and conclusion / verification.The results show PDAM Tirta Daroy Banda Aceh has implemented a neat and well-payroll accounting system in accordance with applicable accounting standards. Payroll accounting system in PDAM Tirta Daroy Banda Aceh is used to overcome errors and irregularities in the calculation and payment of salary. Payroll accounting systems are designed by companies to provide a clear picture of employee salaries so that they are easy to understand and easy to use.

scholarly journals ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Marddyanto Dwi Saputra ◽  
Jullie J. Sondakh ◽  
Treesje Runtu
Keyword(s):  
Decision Making ◽  
Cash Flow ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Public Accountability ◽  
Financial Situation ◽  
Chartered Accountants

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.

Impairment reversals: unbiased reporting or earnings management

2018 ◽  
Vol 26 (2) ◽  
pp. 245-271 ◽  
Author(s):  
Tongyu Cao ◽  
Hasnah Shaari ◽  
Ray Donnelly
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Accounting Standards Board ◽  
Reporting Standard ◽  
Accounting Standard ◽  
Content Type ◽  
Study Support ◽  
A Company

Purpose This paper aims to provide evidence that will inform the convergence debate regarding accounting standards. The authors assess the ability of impairment reversals allowed under International Accounting Standard 36 but disallowed by the Financial Accounting Standards Board to provide useful information about a company. Design/methodology/approach The authors use a sample of 182 Malaysian firms that reversed impairment charges and a matched sample of firms which chose not to reverse their impairments. Further analysis examines if reversing an impairment charge is associated with motivations for and evidence of earnings management. Findings The authors find no evidence that the reversal of an impairment charge marks a company out as managing contemporaneous earnings. However, they document evidence that firms with high levels of abnormal accruals and weak corporate governance avoid earnings decline by reversing previously recognized impairments. In addition, companies that have engaged in big baths as evidenced by high accumulated impairment balances and prior changes in top management, use impairment reversals to avoid earnings declines. Research limitations/implications The results of this study support both the informative and opportunistic hypotheses of impairment reversal reporting using Financial Reporting Standard 136. Practical implications The results also demonstrate how companies that use impairment reversals opportunistically can be identified. Originality/value The results support IASB’s approach to the reversal of impairments. They also provide novel evidence as to how companies exploit a cookie-jar reserve created by a prior big bath opportunistically.

scholarly journals ANALISIS PENGENDALIAN INTERN SIKLUS PENJUALAN PADA UD. SEHAT INDAH DI GORONTALO

2020 ◽  
Vol 15 (3) ◽  
pp. 488
Author(s):  
Brigita Maria ◽  
Grace B Nangoi ◽  
Syermi S.E Mintalangi
Keyword(s):  
Internal Control ◽  
Analytical Method ◽  
Research Result ◽  
Actual Situation ◽  
Research Results ◽  
A Company ◽  
Descriptive Method ◽  
Descriptive Qualitative

A sales cycle that is reached out well in a company due to the role of an adequate intern control. The applied of intern control can be used as supervision and can increase effectiveness in sales activities in the company. The purpose of this study was to determine how the applied and implementation of intern  control of the sales cycle at UD. Sehat Indah Gorontalo. This type of research is descriptive qualitative. The analytical method used in this research is a descriptive method, where the research results are described in accordance with the actual situation obtained directly through interviews and documentation. Research result obtained indicate that intern control in the sales cycle at UD. Sehat Indah has been quite effective, however the implementation is not yet fully adequate, because there are still weaknesses and incompatibilities with one of the concepts of internal control.

scholarly journals DISSECTING IMPLICIT MEANING IN TEMBANG DOLANAN: A DISCOURSE ANALYSIS

2021 ◽  
Vol 16 (1) ◽  
pp. 61-74
Author(s):  
Asep Abbas Abdullah ◽  
Abdul Muhid ◽  
Rangga Sa’adillah S.A.P.
Keyword(s):  
Discourse Analysis ◽  
Qualitative Method ◽  
Religious Life ◽  
Language Games ◽  
Research Results ◽  
Children's Songs ◽  
Deep Meaning ◽  
Subjective Views ◽  
Descriptive Qualitative

This article uses discourse analysis to examine dolanan songs such as Sluku-Sluku Bathok, Cublak-Cublak Suweng, Lir-Ilir, Gundul-Gundul Pacul, and Kloso Bedah. The method used in this research is a descriptive qualitative method so that the data can be described as clearly and objectively as possible by the researchers' subjective views. To avoid bias on the validity of the research results, triangulation was carried out by comparing the researchers' interpretations with some supporting literature. The result of this research is that five dolanan songs contain many meanings. The songs offer a deep meaning about the condition of the environment that grows around it to increase the value of character, good behavior, the environment - especially cleanliness, health, and religious life. The character values are conveyed through satire or humor. Dolanan songs have meanings, both explicit and implicit, about this life. These songs are neatly arranged both in terms of structural both physically and mentally. Javanese children's songs contain poetry filled with language games, such as alliteration, assonance, poetry, and rhythm.

scholarly journals Perlakuan Akuntansi Aset Tetap Berdasarkan SAK ETAP Pada PT Asia Pacific Energindo Di Jakarta

2020 ◽  
Vol 20 (1) ◽  
pp. 77-92
Author(s):  
Pratiwi Nila Sari
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Asia Pacific ◽  
Public Accountability ◽  
Fixed Asset ◽  
Book Value ◽  
Fixed Assets ◽  
Operational Activities

This study aims to analyze the accounting treatment of fixed assets for recognition, measurement, depreciation, termination, and presentation and disclosure at PT. Asia Pacific Energindo on the list of fixed assets in 2017. Tests are carried out by analyzing the extent to which the company has implemented a fixed asset accounting policy based on the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) Chapter 15 in the company's operational activities. This study uses a qualitative descriptive analysis method that is to thoroughly describe the fixed asset accounting policies applied to PT. Asia Pacific Energindo in Jakarta and compared to SAK ETAP Chapter 15. The results of this study indicate that the recognition, measurement, depreciation, termination, and presentation and disclosure of fixed assets in practice are in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK ETAP). Depreciation method uses a straight-line method, fixed assets are discontinued or released from usage then the book value is calculated and then all accounts related to the asset are written off. The presentation of accumulated depreciation is carried out separately for all fixed assets so that it can be seen directly how much accumulated depreciation for each group of fixed assets. This treatment makes it easier to read financial statements. For those who need financial statements, it will be easy to know some of the accumulated amount of the fixed assets in question and the book value of each of the asset groups. Keywords: Accounting, Fixed Assets, SAK ETAP chapter 15 Abstrak Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset tetap atas pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan pada PT. Asia Pacific Energindo pada daftar aset tetap tahun 2017. Pengujian dilakukan dengan menganalisis sejauh mana perusahaan telah menerapkan kebijakan akuntansi aset tetap berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP) Bab 15 dalam aktivitas operasional perusahaan. Penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu menjabarkan secara menyeluruh terhadap kebijakan akuntansi aset tetap yang diterapkan pada PT. Asia Pacific Energindo di Jakarta dan dibandingkan dengan SAK ETAP Bab 15. Hasil penelitian ini menunjukan bahwa pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan aset tetap dalam prakteknya sudah sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP). Metode penyusutan menggunakan metode garis lurus, aset tetap dihentikan atau dilepaskan dari pemakaian maka dihitung nilai bukunya untuk kemudian semua akun yang berhubungan dengan aset tersebut dihapuskan. Penyajian akumulasi penyusutannya dilakukan secara terpisah atas seluruh aset tetap, sehingga dapat dilihat langsung berapa akumulasi penyusutan untuk masing-masing kelompok aset tetap. Perlakuan seperti ini mempermudah membaca laporan keuangan. Bagi yang membutuhkan laporan keuangan, akan mudah mengetahui beberapa jumlah akumulasi terhadap aset tetap yang bersangkutan dan nilai buku dari masing-masing kelompok aset tersebut. Kata kunci: Akuntansi, Aset Tetap, SAK ETAP Bab 15

scholarly journals Ketahanan Iman Kristen di Tengah Era Disrupsi

2020 ◽  
Vol 1 (1) ◽  
pp. 80-97
Author(s):  
Yakub Hendrawan Perangin Angin ◽  
Tri Astuti Yeniretnowati
Keyword(s):  
Qualitative Method ◽  
New Technologies ◽  
Christian Faith ◽  
Literature Study ◽  
Research Results ◽  
Study Approach ◽  
Conceptual Frame ◽  
The Relationship ◽  
Descriptive Qualitative

Christian Faith Resilience Amidst the Era of Disruption. The current era of disruption which is marked by the birth of various innovations and new technologies cannot be avoided by all people, organizations and churches. The era of disruption will affect the Christian faith, so that the attitudes, policies and culture adopted by believers who are Christian to the influence caused by this era of disruption will greatly determine the continuity of their Christian faith, whether it will continue to grow or will die completely. With a descriptive qualitative method with a literature study approach, the author proposes a conceptual frame of the role of the challenge of Christian faith in the era of disruption. The main source of analysis includes research results contained in journals and books, which are analyzed by looking at the relationship and compatibility with the title of the writing. The results of this study on the era of disruption and dimensions of Christian faith are then used to formulate the concept of resilience of the Christian faith in the era of disruption. There are eight main attitudes that must be developed in order to maintain Christian faith in this era of disruption.       Abstrak: Ketahanan Iman Kristen Di Tengah Era Disrupsi. Era disrupsi yang berlangsung saat ini yang ditandai dengan lahirnya berbagai inovasi dan teknologi baru tidak dapat dihindari oleh semua orang, organisasi dan gereja. Era disruspsi akan berpengaruh kepada iman Kristen, sehingga sikap, kebijakan serta budaya yang diambil oleh orang percaya yang ber-iman Kristen terhadap pengaruh yang ditimbulkan oleh era disrupsi ini sangat menentukan keberlangsungan iman Kristen-nya apakah akan kokoh terus berkembang atau akan mati total. Dengan metode kualitatif deskriptif dengan pendekatan studi literatur penulis mengemukakan sebuah bingkai konsep peran tantangan iman Kristen pada era disrupsi. Adapun sumber utama dari analisis meliputi hasil penelitian yang terdapat pada jurnal dan buku, yang dianalisis dengan cara mencermati hubungan dan kecocokan  dengan judul penulisan. Hasil kajian tentang era disrupsi dan dimensi-dimensi iman Kristen ini selanjutnya digunakan untuk menyusun konsep ketahanan iman Kristen pada era disrupsi. Terdapat delapan sikap utama yang harus dikembangkan guna mempertahankan iman Kristen di era disrupsi ini

scholarly journals STILISTIKA DAN UNSUR KEALAMAN DALAM MANTRA PAKASIH DAN PAPIKAT SUKU BANJAR KALIMANTAN SELATAN (Stilistics and Natural Elements in Mantra Pakasih and Papikat Etnis Banjar South Kalimantan)

Sirok Bastra ◽  
2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Norvia Norvia
Keyword(s):  
Qualitative Method ◽  
Tribal Community ◽  
Literary Genres ◽  
Research Results ◽  
Language Style ◽  
Physical Form ◽  
Opposite Sex ◽  
The Universe ◽  
Descriptive Qualitative

Abstrak Suku Banjar yang merupakan suku asli di Kalimantan Selatan sejak dulu mengenal mantra. Mantra pakasih dan papikat adalah salah satu jenis mantra yang dipercaya dapat menimbulkan rasa kasih (pakasih) dan membuat rasa ketertarikan lawan jenis, dalam arti lain sebagai pemikat atau pelet (papikat). Sebagai salah satu genre sastra tradisional, mantra memiliki gaya bahasa yang berbeda dari genre sastra tradisional lainnya baik dari pola bentuk maupun pilihan bahasa yang digunakan. Selain itu, keberadaan mantra tidak terlepas dari unsur kealaman yang terdapat di alam semesta. Pemerian nama-nama tumbuhan dan hewan memiliki peran dalam hadirnya sebuah mantra pakasih dan papikat pada masyarakat suku Banjar. Melalui artikel ini dideskripsikan gaya bahasa dan wujud unsur kealaman yang terdapat dalam mantra pakasih dan papikat masyarakat suku Banjar. Penelitian ini menggunakan metode deskriptif kualitatif. Adapun hasil penelitian yang diperoleh dalam penelitian ini yakni (1) bentuk fisik mantra mantra pakasih dan papikat terdiri atas pola bentuk mantra bebas dan pola bentuk mantra terikat, (2) unsur kealaman mantra pakasih dan papikat seperti unsur alam semesta, hewan/binatang dan tumbuhan. Dalam penelitian ini mantra dikaji dengan kajian stilistika bertitik pada kajian gaya bahasanya dan kajian ekokritik (ekologi) untuk menganalisis unsur lingkungan atau kealaman yang terdapat dalam mantra pakasih dan papikat.Kata kunci: stilistika, unsur kealaman, mantra, pakasih, papikat AbstractThe Banjar tribe, which is an indigenous tribe in South Kalimantan, have always known mantras. Pakasih and papikat mantras are one type of mantra that is often believed to cause love (pakasih) and create a sense of attraction of the opposite sex in another sense as a decoy or pellet (papikat). As one of the traditional literary genres, the mantra has a style of language that is different from other traditional literary genres both from the pattern of shapes and the choice of language used. In addition, the existence of spells is inseparable from the natural elements found in the universe. Descriptions of the names of plants and animals, for example, have a role in the presence of an Pakasih and papikat mantra in the Banjar tribal community. Through this article, a study of the Banjar Pakasih and Papikat mantras is carried out to describe the language of Pakasih and Papar mantras and to describe the manifestation of the natural elements contained in the Banjar Pakasih and Paprat tribal spells. The method in this research uses descriptive qualitative method. The research results obtained in this study (1) the physical form of the mantra spell pakasih and papikat are patterns of free spell forms and bound spell shape patterns, (2) natural elements of the spell pakasih and papikat such as elements of the universe, animals/animals and plants. In this study the mantra is examined by stylistic studies that focus on the study of language style and ecocritical studies (ecology) to analyze the environmental or natural elements contained in the mantra of grace and papillary.Keywords: stylistica, natural elements, mantra, pakasih, papikat

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