Journal of Applied Accounting

Perhitungan Harga Pokok Produksi Pembuatan Canopy Pada CV Latahzan Di Kota Ambon

Zainal Abidin Malawat — 2024-06-15

CV Latahzan is one of automatic vehicle store that producing all goods made of iron. The objective of this research is to know how much the main production cost of canopy product at CV Latahzan on September 2023. The data analysis technique that used by the researcher is the calculation of main production cost of canopy product using full costing method. The result of this research shows that the main production cost of 2 x 5 size canopies is IDR 15.942.000
Keywords ; Cost Of Goods Sold, Full Costing Method

Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Maluku Tengah

Antagracea Matulatuwa — 2024-06-15

This research aims to measure the financial performance of the Regional Government of Central Maluku Regency based on the Value For Money concept, namely from an economic, efficiency, and effectiveness perspective. The type of research used in this research is case study research with a quantitative descriptive approach. The data used is the Regional Revenue and Expenditure Budget Realization Report of the Regional Government of Central Maluku Regency for 2016 to 2020. Data was obtained from the Regional Financial and Asset Management Agency of Central Maluku Regency. The data analysis technique in this research uses the concept of value for money with economic ratios, efficiency, and effectiveness. The results of this research show that the financial performance of the Regional Government of Central Maluku Regency based on the Value for Money ratio is quite good. The economic ratio in 2016 was 93.09% which is included in the economic category. From 2017 to 2019 the economic ratio decreased to 89.29%; 89.90% and 86.62% are in the quite economical category. In 2020, the economic ratio increased by 91.06% and was within economic criteria. Meanwhile, for the performance efficiency ratio, in 2016 the performance efficiency ratio was 93.29% and was in the less efficient category. During 2017 to 2020 this ratio fluctuated, namely 85.48%; 82.29%; 80.70%, and 86.51%, and are included in the criteria of being quite efficient. The financial performance effectiveness ratio from 2016 to 2020 is included in the effective criteria where the ratio is 95.84%; 92.84%; 95.47%; 95.20% and 96.62%.

Keywords: financial performance, value for money

Perhitungan Pajak Penghasilan Pasal 21 ( PPh Pasal 21) Atas Gaji Pegawai Tetap Pada Balai Pelatihan Dan Penyuluhan Perikanan (BPPP) Ambon

Sherlie Evabioni Latuamury — 2024-06-15

The aim of this research is to calculate Income Tax Article 21 on the salaries of permanent employees of the Ambon Fisheries Training and Extension Center for employees of class II, class III, and class IV for the 2023 tax year following Minister of Finance Regulation Number 40/PMK.03/2017 concerning Reporting Procedures and Calculation of Income Tax Article 21 on Employee Income from Employers with Certain Criteria.
The research uses quantitative methods with secondary data in the form of salary data for permanent employees of the Ambon Fisheries Training and Extension Center for class II, class III, and class IV employees in December 2023. After calculating PPh Article 21 tax on the salaries of permanent employees of the Training and Extension Center Ambon Fisheries (BPPP) where the author calculates the salaries of employees from each group. namely class II, class III, and class IV employees. The results of the research show that group II employees, in this case PTKP as taxpayers, are greater than the total annual net income, so the PPh is nil or not subject to deductions from PPh Article 21 on salaries, group III, in this case as taxpayers, is greater than the amount annual net income, then group III tax is nil or is not subject to deductions from PPh Article 21 on salary. and employees of class IV PPh article 21 whose monthly deduction is IDR 55,180.4

Keywords: income tax article 21, permanent employees.

Analisis Laporan Realisasi Anggaran Belanja Pada Dinas Koperasi Dan UMKM Kota Ambon

Wa Asrida — 2024-06-15

This research aims to analyze the budget realization report at the Ambon City Cooperatives and UMKM Service. Expenditure is a component of budget realization that is given great attention, therefore it is necessary to carry out an analysis of expenditure realization to be used as an evaluation to increase expenditure realization in the following year. This research is a quantitative descriptive research. The data used in the analysis is the 2019-2021 Expenditure Budget Realization report. The analysis technique used is in the form of documentation and is analyzed using spending variance analysis, spending harmony analysis, and spending efficiency analysis. The research results show that spending at the City Cooperative and UMKM Department, seen from the spending variance, is generally said to be good because this analysis is categorized as a favorable variance, meaning that the realization is smaller than the budget. The spending harmony analysis is considered unbalanced because some of the funds are allocated for operational spending and only a few percent are allocated for capital spending. The analysis of spending efficiency in general has performed well and it can be said that the Ambon City Cooperatives and UMKM Department has carried out spending efficiency.

Analisis Kinerja Keuangan Laporan Realisasi Pendapatan dan Belanja Daerah Kota Tasikmalaya Tahun 2020-2022

Malika Salsabila — 2024-06-15

Although Tasikmalaya City’s revenue has increased in recent years, this study shows that the city government is still dependent on support from the central government. Nonetheless, the evaluation shows that the local financial management of Tasikmalaya City is working well and efficiently, although there are some problems with the management of routine expenditures that need to be improved. The results suggest that the Tasikmalaya municipal government should improve the management of routine expenditure to be more in line with the regional revenue and expenditure budget (APBD) and to optimize the use of capital to improve the effectiveness and efficiency of government operations. This could improve local financial independence and reduce their dependence on the central government.

This research is quantitative and uses data from the annual report on the realization of the Tasikmalaya city regional revenue and expenditure budget from 2020 to 2022. The analysis was conducted using ratio analysis techniques to evaluate the efficiency, effectiveness, growth, and harmony of regional financial management. Furthermore, research can be conducted to identify methods that can be used by the Tasikmalaya city government to improve the management of routine expenditure as well as to find components that cause a decrease in revenue in 2022. In addition, further research could concentrate on how improvements in routine expenditure management impact local economic growth and the quality of public services.

Keywords: financial performance, realization, regional, tasikmalaya.

Pengaruh Faktor-Faktor Fundamental Terhadap Nilai Perusahaan

Rasni Hanipa Usemahu — 2024-06-15

The purpose of this research to determine the influence of investment decisions, funding decisions and profitability on company value. Case studies of real estate and property companies listed on the IDX in 2019-2022"
The type of data used is secondary data Financial reports of Real Estate and Property companies that go public on the Indonesia Stock Exchange (BEI) for the period 2019 to 2022. Data obtained from IDX website: www.idx.co.id, the sample was determined using a purposive sampling method, there were approximately 45 Real Estate and Property companies. In the existing population, the sample that meets the specified criteria is 23 companies
the results of data analysis regarding the influence of investment decisions, funding decisions and profitability on company value in real estate and property companies listed on the Indonesia Stock Exchange (BEI) for the period 2019 – 2022. The conclusion is that investment decisions, funding decisions and profitability simultaneously influence company value in real estate and property. The F value = 7.206 with a significance of 0.000 is smaller than the expected significance level of 0.05 so that Ha is accepted and Ho is rejected.

Keywords: Investment decisions, financing decisions and profitability