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Kota manado,
Sulawesi utara
INDONESIA
ACCOUNTABILITY
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
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Articles 4 Documents
Search results for , issue " Vol 5, No 1 (2016): Accountability" : 4 Documents clear
ANALISIS PENERAPAN PSAK NO.30 (REVISI 2011) ATAS AKUNTANSI LEASING PADA PT. FEDERAL INTERNATIONAL FINANCE (FIF) CABANG MANADO Husain, Yusni; Wokas, Heince
ACCOUNTABILITY Vol 5, No 1 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.11866.5.1.2016.1-10

Abstract

PT. Federal International Finance (FIF) is a credit financing institution engaged in the business of credit financing. PT. FIF provides credit services to customers with expected profits derived from loan interest, so PT. FIF has a good amount of lease receivables. Therefore, any application of lease accounting in accordance with SFAS 30 (Revised 2011) on lease accounting. This study aims to determine the application of lease accounting PT. FIF. The research method used comparative descriptive method. The results showed the application of PT. FIF has been in accordance with the applicable standards. In recognition of finance lease PT. FIF has been in accordance with the applicable accounting standards for finance leases are recognized at fair value, net of transaction costs that occur. PT. FIF use leasing capital lease accounting model, can be seen from the provisions of the lease on the companys letter, stating their option rights for the lease upon expiration of the lease, where the provisions of this falls in the existing criteria on capital lease. In the final days of capital lease rental payments, the option to lease the vehicle ownership. PT. FIF use leasing capital lease accounting model by the method of direct financing leases or direct financing method.
PERANAN PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG DALAM MENUNJANG EFEKTIVITAS PENGELOLAAN PADA STUDI KASUS: PT. SAMSUNG ELECTRONICS INDONESIA CABANG MANADO Lakoy, Prilly; Poputra, Agus Toni
ACCOUNTABILITY Vol 5, No 1 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.11867.5.1.2016.11-25

Abstract

This study aimed to analyze the role of internal control in supporting goods inventory for effectiveness of goods inventory at PT. Samsung Electronics Indonesia Manado branch located at Jl. Toar No. 1, Manado North Sulawesi in the electronics division. This type of research used descriptive analysis by observing the understanding of internal control procedures through tests of controls, then documenting the companys internal control information using a process flow chart, goods reception and delivery of goods as well as elements of internal control are applied. The data used in this study are primary data and secondary data. primary data obtained from interviews and direct observation and secondary data obtained through the literature related to control testing, company documentation, the data types available in warehouse stock inventory, shipping and receiving process flow of goods and other data related to this study. The results showed PT. Samsung Electronics Indonesia in Manado branch has been quite effective in performing internal control both in its application through the five elements, namely elements of the control environment, risk assessment, control activities, information and communication and monitoring.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT.PEGADAIAN (PERSERO) CABANG MEGAMAS Datulangie, Ricky Michael; Poputra, Agus Toni
ACCOUNTABILITY Vol 5, No 1 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.11868.5.1.2016.26-30

Abstract

Companies are required to arrange their financial statements because it is the important basis to determine the recognition of revenues and expenses in accordance with the applicable rules. The research object in this case is PT. Pegadaian (Persero) Megamas Branch. The purpose was to determine and evaluate the implementation of the recognition of revenues and expenses in PT. Pegadaian (Persero) Megamas Branch. Data analysis is using qualitative method. The type of data is using primary data. Source of the data is using documentation method. This study found that the company adopted PSAK No. 23 (Revised 2010), Revenues, which identifies the fulfillment of the criteria of revenue recognition, the recognition of revenues and expenses done by using the accrual basis, and measurement of revenue recorded by the cash receipts in accordance with PSAK No. 23, paragraph 8.
ANALISIS PENGENDALIAN INTERN ASET TETAP PADA PT. HASJRAT MULTIFINANCE CABANG MANADO Budiman, Erwin; Elim, Inggriani
ACCOUNTABILITY Vol 5, No 1 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.11869.5.1.2016.31-42

Abstract

Fixed assets have a very important role for any company. Hence the need for the internal control system of fixed assets aimed at ensuring the security of company property, checking the accuracy and correctness of accounting data, to help encourage compliance policy leaders are set beforehand. This study aims to determine the application of the internal control structure of fixed assets at PT. Hasjrat Multifinance Branch Manado. Data analysis method used is descriptive method is a method to describe or analyze the results of the study but not used to make broader conclusions. The data used is qualitative data with secondary data sources, data collection techniques done is documentation and interview techniques. The results of research by the author, on the analysis of internal control of fixed assets at PT. Hasjrat Multifinance Branch Manado, concluded that internal control has not been effectively implemented. It can be seen from the dual function of labor between the accounting and finance are done by one person, the absence of an audit committee that controls the activity of the company, is not implemented training programs for employees, never done a physical examination once a year for fixed assets, there is no separation capital expenditures (capex) and revenue expenditure as well as the useful life of fixed assets is up is not the removal of fixed assets.

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