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All Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Rostiaty Yunus
STKIP YPUP Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Peranan Penilaian Persediaan Barang Dagang terhadap Laba pada PT. Fajar Lestari Abadi Makassar Rostiaty Yunus
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 1 No. 2 (2017): JURNAL APLIKASI MANAJEMEN, EKONOMI DAN BISNIS
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

The research was conducted at PT. Fajar Abadi Lestari Makassar is located at street Kima 4 Kav M / 2 Power Industrial Area, Makassar. Penelitian Biringkanaya was conducted for about 2 bulanyaitu began June-Juli.Metode analysis used in this research is quantitative descriptive method with which this technique can be interpreted as the inventory valuation method to compare with some of the methods can then be known which method is most appropriate to use in certain situations and conditions and their effect on profit improvement. Based on the results of research and discussion conducted by the author, the authors put forward some conclusions are as follows: Rating Merchandise Inventory is one of the factors that contribute to profits for the assessment of inventory appropriately, then the company can determine the value of the merchandise inventory as well as the magnitude cost of goods sold which will be presented in the financial statements, Assessment Inventory for the period from January to April has been implemented effectively by PT. Fajar Abadi Lestari Makassar, this can be seen from an increase in profits earned by the company when using the FIFO method during January. In assessing the merchandise inventory using the FIFO method the total profit earned during January to April is higher, it is due to an increase in prices. FIFO method will produce the lowest cost of sales, gross profit and net income and highest-highest ending inventory.
Evaluasi Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Alfa Global Indonesia Rostiaty Yunus
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2021): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v5i2.120

Abstract

This research aimed to find out the implementation of system of cash flow accountancy at PT. Alfa Global Indonesia. The design of this research was done to analyze the system of cash flow accountancy at PT. Alfa Global Indonesia. The method used was descriptive qualitative to describe the theory of accountancy cash flow system at PT. Alfa Global Indonesia. The result of this research indicated cash flow accountancy system at PT. Alfa Global Indonesia was done well. The system used was more accurate and the information released was very supporting to make decision.
Pelaporan Dana Bos UPT SPF SDI Mariso II terhadap PSAK No 45 Rostiaty Yunus
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 6 No. 2 (2022): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v6i2.147

Abstract

This research aims to find out the implementation of PSAK Number 45 on the school operational assistance funds in non-profit companies, especially at UPT SPF SDI Mariso II. This research uses qualitative descriptive data analysis so that researcher can obtain detailed information about the implementation of PSAK Number 45 on the school operational assistance funds of SD INP Mariso II fund report. Based on the results of the research, it explaines that the accounting recording method is still minimal where the recording only records cash expenses and income.
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