Journal of Applied Accounting

Pengaruh Sistem Pengendalian Intern dan Keputusan Pemberian Kredit Dengan Peran Pemeriksa Internal Sebagai Variabel Mediasi Pada Bank Pemerintah di Kota Ambon

Semy Pesireron — 2023-12-09

This research aims to empirically test the influence of the role of internal auditors in mediating the influence of the internal control system on credit granting decisions at Government Banks in Ambon City. The research data collection technique is a survey by distributing questionnaires to respondents selected based on sampling techniques. The sampling technique in this research was carried out using a purposive sampling method, namely, sampling with research considerations. The analysis technique used is mediation variable regression analysis, with a significance level used of 0.05 or 5%. The results of the study show that the role of internal auditors mediates the relationship between the internal control system and credit granting decisions.
Keywords: Internal Control System, Credit Granting, Role of Internal Auditors

ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT STANDAR AKUNTANSI KEUANGAN PADA BENGKEL TOGAR

Henny Nikijuluw — 2023-12-17

The purpose of writing is to determine the depreciation value of fixed assets according to Financial Accounting Standards at Togar Workshop. The analytical method used is quantitative descriptive analysis, namely calculating the depreciation value on fixed assets in the business.
The research results show that building fixed assets experience accumulated depreciation based on their useful life of 20 years amounting to IDR 1,500,000,- with a purchase price of IDR 30,000,000,-. Machinery fixed assets experience accumulated depreciation based on their useful life of 7 years amounting to IDR 1,164,286,- with a cost of IDR 8,900,000,-. Furthermore, vehicle fixed assets experience accumulated depreciation based on their useful life of 10 years amounting to IDR 2,000,000.- with a purchase price of IDR 20,000,000,-. Then the fixed assets of workshop equipment experience accumulated depreciation based on their useful life of 5 years amounting to IDR 2,100,000,- with a purchase price of IDR 12,000,000,-.

Keywords: Depreciation, Fixed assets

EFEKTIFITAS RETRIBUSI SAMPAH TERHADAP PENDAPATAN ASLI DAERAH KOTA AMBON.

SHERLIE EVABIONI LATUAMURY — 2023-12-17

The aim of this research is to determine the effectiveness of waste levies on regional original income. The data used in this research is data from 2020 to 2022.
The research method used in this research is the contribution method. The data collection technique used by researchers is direct interviews with the objects studied, field observations and literature. The type of data used is quantitative data while the data source comes from primary data and secondary data.
The results of research using the contribution method show that the waste levy has increased very effectively every year, where in 2020 the levy reached 103.53% with an income of Rp. 6,734,688,000.00, in 2021 it will reach 107.08% with income of Rp. 6,978,881,720.00, and in 2022 it will reach 107.28% with income of Rp. 6,978,881,720.00 than targeted.

Keywords: effectiveness, waste levy, local original income.

ANALISIS PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI

Rasni Hanipa Usemahu — 2023-12-17

The aim of this research is to examine the influence of environmental performance and environmental costs on the financial performance of state-owned companies listed on the Indonesia Stock Exchange
The type of data used is index data in annual reports obtained from company annual reports in the form of. Market data in the form of stock prices, company returns and market returns were obtained from the Indonesia Stock Exchange website (www,jdx.co.id) and the OK Stock website (www,sahamok.com/emiten). The population in this research are publicly traded state-owned companies listed on the Indonesian Stock Exchange (BEI) in 2017-2021. The analytical method used is hypothesis testing
Based on the results of the research conducted, it can be concluded that environmental performance in state-owned companies is still not implemented well, as evidenced by the sample selection process in this research which shows the lack of companies, both state-owned and private, that report their environmental performance reports regularly. Apart from that, environmental performance influences financial performance. This proves that environmental performance is able to influence the financial performance of a company and environmental costs have a positive and significant effect on financial performance. This proves that the more environmental costs incurred, the more a company's financial performance will increase.
Keywords: environmental performance, environmental costs, financial performance.

Analisis Pengendalian Persediaan Bahan Baku Dalam Perencanaan Proses Produksi Pada Pabrik Tahu Ambon

Sri Astuti Musaid Musaid — 2023-12-29

This study aims to determine the control of soybean raw material inventory applied at the Ambon Tofu Factory and to determine the number of economic soybean raw material inventory orders at the Ambon Tofu Factory. The type of research used in this research is comparative descriptive method research. The data processed is in the form of inventory reports on the purchase and use of soybean raw materials at the Ambon Tofu Factory in 2017. The data analysis techniques used in this study are EOQ, Safety stock, and ROP. Based on the results of research using the EOQ method, the economic ordering amount of soybean raw materials are obtained at 10,480 kg, with a frequency of ordering 17 times, safety stock of 7,221 kg, ROP can be done when the soybean raw material in the warehouse is 1,497 kg, and the total inventory cost is Rp. 335,352. The conclusion of this study shows that the application of the Economic Order Quantity (EOQ) method shows a more economical number of orders to minimize the costs incurred at the tofu factory and can maximize the profit earned.

Keywords: raw material control, economic order quantity (EOQ)

Analisis Pendapatan Usaha Kopra Pada Desa Lumahlatal Kecamatan Taniwel Timur Kabupaten Seram Bagian Barat

Juliana Kesaulya — 2023-12-29

Abstract

Taniwel sub-district is one of the sub-districts in West Seram Regency (SBB). This region is also an economic center for the Maluku community but has not been supported by the availability of companies engaged in production so most agricultural products are sold out of the region. Agriculture is a very important and dominant sector in the life of the Indonesian people since before independence. Most of the population is in rural areas and relies on the agricultural sector. Food production to meet the needs of the community is almost entirely produced by smallholder agriculture. However, during the colonial period, smallholder agriculture did not progress much. This study aims to determine the income of copra farming in Lumahlatal Village, East Taniwel District, West Seram Regency. Data collection in this study used the observation method. Analytical techniques used in this study are descriptive, qualitative data, quantitative data are analyzed based on the distribution table of Lumahlatal Village. Then the income of respondents in the copra business was obtained amounting to Rp.7,875,000. Where the total revenue is Rp. 10,000,000 with an average total production cost of Rp.2,125,000.

Keywords: income, business, production