Jurnal Ipteks Akuntansi Bagi Masyarakat
ISSN / EISSN : 2614-7378 / 2684-7426
Current Publisher: Universitas Sam Ratulangi (10.32400)
Total articles ≅ 164
Latest articles in this journal
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 4, pp 19-23; doi:10.32400/jiam.4.1.2020.29236
Everyone has a goal to make high profitsin business,. Therefore, every entrepreneur requires value that need to be maintained. This value gives a good attitude to the customers to build a long-term relationship. One of the factors that determine the success of a business is the customers. Customer lifetime value should be noticed by the entrepreneur since it becomes a ways to measure customer's profitability, to analyze marketing, and it is also can be used to create a mindset in running a business. Customer Lifetime Value (CLV) also can create the customer loyalty which can impact for profitability.
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 4, pp 14-18; doi:10.32400/jiam.4.1.2020.28951
Regionally owned goods are goods that purchased or become a burden of the regional budget. The APBD is also obtained from the Regional Revenue, which includes Regional Taxes, Regional Levies, Results of Regional Wealth Management, and other revenues, in other words from the hands of the people. Regional property must be managed properly and correctly and must also comply with existing regulations. The regional revenue agency of North Sulawesi Province is an agency that manages income through motor vehicle tax and also retribution. Even the regional revenue agencies also have regional assets. It is important to administer proper regional property according to PERMENDAGRI No. 19 of 2016 concerning guidelines for the management of regional property.
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 4, pp 8-13; doi:10.32400/jiam.4.1.2020.28221
In conducting credit distribution to the public, there are several procedures that must be carried out before credit can be disbursed. Lending also needs to pay attention to internal controls within the company. The purpose of this study is to evaluate whether internal control in credit disbursement procedures is in accordance with the theory of control according to COSO. This research method is a qualitative method. Data collection techniques are interviews and documentation. The results of this study indicate that the company has not fully implemented internal controls based on COSO, particularly environmental control and monitoring.
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 4; doi:10.32400/jiam.4.1.2020.26921
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.
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 3; doi:10.32400/jiam.3.2.2019.24006
Performance-based budgeting is very important for firm management in case to estimte the ending financial statement. Also performance-based budgeting is very important to control the inflows and outflows of cash. Kauditan village is one of developed region in North Sulawesi but most of household in that area still have less understanding about budgeting especially cash budget. The applied science about cash budgeting is effective for those household in Kauditan village.
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 3; doi:10.32400/jiam.3.2.2019.24005
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.
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 3; doi:10.32400/jiam.3.2.2019.24009
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.
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 3; doi:10.32400/jiam.3.2.2019.24007
Most of general public and firms know about money and its value but do not have better understanding how the money creates its own value relates to interest rate. Another side, most of firms still not realize that the time value of money has an impact on accounting recording and its reporting in financial statements, such as statement of financial position (balance sheet), income statement, and statement of cash flows.
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 3; doi:10.32400/jiam.3.2.2019.24008
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.
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 3; doi:10.32400/jiam.3.1.2019.23306
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. Keywords : small and medium enterprise, fixed cost, variable cost, high-low method