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INDONESIA
ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal
Published by STIE Muhammadiyah Tanjung Redeb
ISSN : 26228270     EISSN : 26205335     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This journal is a scientific journal that presents original articles about the latest knowledge, research and development information in accounting. The focus of this journal relates to any aspect of accounting.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue " Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017" : 5 Documents clear
ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DAN DAMPAKNYA TERHADAP LABA PERUSAHAAN PADA PT KARTIKA SAMUDRA ADIJAYA DI TANJUNG REDEB MILARISA, SURTI; AWALIYAH, AJI RIZKI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The purpose of this study is to determine the method of depreciation of fixed assets that can provide the impact of the highest profit achievement on PT Kartika Samudra Adijaya in Tanjung Redeb. The analytical instrument used is the method of depreciation of fixed assets in accordance with PSAK No. 16 (revised 2011), namely: the straight line method, declining balance method and the sum of year's digits method.Based on the results of the analysis conducted on the application of several methods of depreciation of fixed assets in accordance with PSAK No. 16 (revised 2011), namely: the straight line method, declining balance method and the sum of year's digits method, the application of the declining balance method that can have the highest profit impact on PT Kartika Samudra Adijaya in Tanjung Redeb, this is evidenced from the calculation of net profit earned for the period of 2015 and the estimated net income in 2018.  
ANALISIS LAPORAN KEUANGAN PADA BANK PERKREDITAN RAKYAT (BPR) BEPEDE KS CABANG BERAU DI TANJUNG REDEB MUNAWAROH, SITI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

ABSTRACT The purpose of this research is to know the level of liquidity, solvency and rentability of BPR BePeDe KS Berau branch in Tanjung Redeb period 2015 - 2016. The analysis tool used is financial ratio analysis, namely: liquidity ratio, solvency ratio and rentability ratio. The result of the research shows that based on the overall liquidity ratio of BPR BePeDe KS Berau branch in the healthy category. During the Year 2015 to 2016 BPR BePeDe Bers Berau branch financial condition based on overall solvency ratio is quite healthy. During 2015 to 2016 the financial condition of BPR BePeDe KS branch of Berau is not well seen from the ratio of profitability, which is shown by net profit margin and gross yield on total assets which still decrease. In this case the effectiveness of BPR BePeDe KS management of Berau branch in managing its assets to generate a declining profit, although there is a relatively small increase in grossprofit margin.  
ANALISIS TAKSIRAN KERUGIAN PIUTANG PADA KOPERASI SIMPAN PINJAM BERAU KALTIM DI TANJUNG REDEB AMINS, DAWAMI BUCHORI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The purpose of this research is to know the estimated loss of accounts receivable at Berau Kaltim Cooperative in TanjungRedeb. The analytical tools used to test the hypothesis are age analysis of receivables and estimated loss of accounts receivable. From the analysis it can be seen that the estimated value of loss of accounts receivable according to Berau Kaltim Cooperative is Rp. 4.454.100, - while the estimated value of loss of accounts receivable according to the calculation using the method of age analysis of receivables is Rp. 2.841.010, - or there is a difference of Rp. 1.613.090, -. Therefore the estimated value of loss of accounts receivable by Berau Kaltim Cooperative Rp. 4,454,100, - greater than the estimated value of loss of accounts receivable according to the method of age analysis of receivables Rp. 2.841.010, -then it can be said that the estimated amount of losses on receivables at Berau Kaltim Cooperative has not been set optimally, then the hypothesis proposed in this research is accepted.
OPTIMALISASI PERSEDIAAN BAHAN BAKAR MINYAK PADA PT. MINAS JAYA ABADI DI KABUPATEN BERAU FITRIAH, FITRIAH
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The purpose of this study is to determine the optimization of fuel stock at PT. Minas Jaya Abadi in Berau District. Analyzer used in this research is Economic Order Quantity (EOQ) and Reorder Point (ROP). Based on the result of the research, it can be seen that the most optimal order of fuel oil (economic) based on EOQ (Economic Order Quantity) method is 542,827 liters for each order with order frequency 5 times in 1 year. The reorder point is at 113.340 liters, meaning that the ordering of fuel oil should be made at the time the remaining inventory amount of fuel is 113,340 liters. The goal is that when the fuel oil order comes, the company does not use fuel oil from the safety stock set by the company of 37,780 liters. The optimal ordering frequency using EOQ method is 5 times with total order cost of Rp.35.512.500 so that there is savings / efficiency of the ordering cost of Rp.49.717.500, it can be concluded to accept the proposed hypothesis that fuel supply control oil at PT. Minas Jaya Abadi in Berau Regency is not yet optimal.  
PENERAPAN METODE PENCATATAN DAN PENILAIAN TERHADAP PERSEDIAAN BARANG MENURUT PSAK NO.14 PADA CV. METRO ELEKTRONIK DI KABUPATEN BERAU Asmawati, Asmawati
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

This study aims to know clearly the application of methods of recording and assessment of inventory on the CV. Metro Electronics in Berau in accordance with PSAK No.14. This writing uses a comparative descriptive analysis method with reference to PSAK No.14 on inventory.CV. Metro Electronics to assess its inventory using the LIFO method. Whereas, according to PSAK No.14: Inventory cost, shall be calculated using the first-in  first-out formula (MPKP / FIFO) or weighted average. In the formula MPKP assumes the first purchased inventory item will be sold or used first therefore items left in the ending inventory are purchased or produced later. Therefore, it can be concluded that the method of valuation of inventory on CV. Metro Electronics is not in accordance with PSAK No.14 and means accepting the research hypothesis.  

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