Jurnal Ipteks Akuntansi Bagi Masyarakat
ISSN / EISSN : 2614-7378 / 2684-7426
Current Publisher: Universitas Sam Ratulangi (10.32400)
Total articles ≅ 163
Latest articles in this journal
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 4, pp 30-38; doi:10.32400/jiam.4.2.2020.31106
The manufacturing firms have implicit and explicit goals and objectives. In order to achieve these goal and objective then manager needs accounting information. The accounting information created and used by management is intended primarily for planning and control decisions. One of the accounting information is cost accounting that can be used as a tool for planning the profit as the objective of the companies. Manufacturing costs are identified as variable costs or fixed costs under cost behavior analysis. Regression analysis is the one of the cost estimation methods in term to estimate the fixed costs and variable costs where the results of estimation are used to calculate the contribution margin.
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 4; doi:10.32400/jiam.4.2.2020.31194
Administration of state-owned goods is one of the important activities to account for the use of the state budget. In its implementation, BMN administration activities are supported by the implementation of the SIMAK-BMN application which functions to assist in the preparation of balance sheets and reports on state property. As the agency authorized to administer/and or use BMN at the UAKPB level, the Regional Industry and Trade Office of North Sulawesi Province must administer BMN referring to PMK No. 181/PMK.06/2016 concerning Administration of BMN to produce accurate recording and reporting of state assets. In addition, by combining information systems, proper administration procedures, and accuracy in running the system, it is hoped that errors in the BMN administration process such as human errors can be minimized.
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, 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 24-29; doi:10.32400/jiam.4.1.2020.31083
Budget Realization Report is one component of the government financial statements that presents information about the realization and budget reporting entities in an equal manner for a certain period. Budget Realization Reports can provide information to report users about the indication of the acquisition and use of economic resources that have been carried out efficiently, effectively, accountably, and have been carried out in accordance with the budget and in accordance with statutory regulations. Customs and Excise has duties and functions that are closely related to the management of state finances. Customs and Excise manages state finances and carries out state revenue through import duties and excise. As a government agency that deals directly with export and import activities, Customs and Excise continues to strive to create various facilities in order to boost the pace of the Indonesian economy.
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.3.2.2019.24009
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.