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Kota manado,
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INDONESIA
Jurnal Ipteks Akuntansi Bagi Masyarakat
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 3, No 2 (2019): JIAM" : 5 Documents clear
IPTEKS ANGGARAN KAS UNTUK IBU – IBU PKK DI DESA KAUDITAN I KECAMATAN KAUDITAN KABUPATEN MINAHASA UTARA Karamoy, Herman; Wokas, Heince Rudy Nicky
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 2 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.2.2019.24006

Abstract

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.
IPTEKS NILAI WAKTU UANG DAN IMPLIKASI PENCATATAN AKUNTANSI Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 2 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.2.2019.24007

Abstract

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.
IPTEKS PENGHITUNGAN SIKLUS HIDUP PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN TERBUKA DI BURSA EFEK INDONESIA) Pontoh, Irene Florensia
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 2 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.2.2019.24008

Abstract

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.
IPTEKS MEMBANDINGKAN PROFITABILITAS ANTAR PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA Hongkong, Hendra
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 2 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.2.2019.24009

Abstract

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.
IPTEKS SISTEM PERSEDIAAN DALAM PENENTUAN HARGA POKOK PENJUALAN BAGI USAHA KECIL MENENGAH DI KECAMATAN MALALAYANG I BARAT KOTA MANADO Saerang, David Paul Elia; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 2 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.2.2019.24005

Abstract

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.

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