Scientific Research Journal, Volume X, Issue XI, November 2022 Edition

Scientific Research Journal

Scirj Volume X, Issue XI, November 2022 Edition
ISSN: 2201-2796

Publication starts: 25th November 2022
Full Paper available from: 25th November 2022

ANALYSIS OF PETTY CASH ACCOUNTING TREATMENT AT PT. PLN (PERSERO) UP3 MANADO
Johana. M. Ratag, Angela M. Koloay, Farida I. S. Wakidin, Deisy Lusiana, Elisabeth D. Malonda, Loula L.L. Walangitan

Abstract: Petty cash is used to finance company operational activities which are routine in nature, and the value is relatively small, and cannot be processed through a contract mechanism. The focus of the discussion in this study is the documents and recording procedures used in petty cash management at PT PLN (Persero). The purpose of this study was to determine petty cash accounting treatment at PT PLN (Persero) UP3 Manado. The research method used is a qualitative method, which gives priority to process and meaning (subject perspective), and the theoretical basis is used as a guide, so that the research focus is in accordance with the facts on the ground. Data sources, namely primary and secondary data. Data collection techniques, namely through observation, interviews, and literature studies. Data analysis techniques, through data recapitulation, journaling using the fixed fund method and petty cash reports. The research results show that petty cash can facilitate small transactions that occur in the company. Transactions that are small in nature are usually issued for immediate or sudden needs for the company. With petty cash, transactions are easier because there is no need to use checks or giro to withdraw money. Petty cash accounting treatment at PT. PLN (Persero) UP3 Manado uses the accrual basis method, where transactions are recorded after transactions are made. Then, the petty cash policies and methods at PT. PLN (Persero UP3 Manado) uses a fixed fund system (impress system) so that the petty cash account balance is always the same at all times, and until the end of the month.

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ANALYSIS OF IMPLEMENTATION OF FIXED ASSETS ACCOUNTING AT PT TANDON MAJU BERSAMA
Decire D. Wagiu, Novy J. Kasenda, Jean Ch. Lasut, Roslina H.S.D. Limpeleh, Antonius A. Tandi

Abstract: PT.Tandon Maju Bersama or abbreviated as PT.TMB is a manufacturing company that has been operating for more than 2 years. This company is one of the water tank manufacturing companies in North Sulawesi, and is located in North Minahasa, Matungkas Village. PT. TMB has 2 types of water tanks, namely Genesa and Sentra Tank. These two types of tendons have different sizes and colors, in order to meet customer satisfaction. The purpose of this study is to analyze the application of Fixed Assets Accounting based on Statement of Financial Accounting Standards Number 16 at PT. Tandon Maju Bersama, and the object is Tangible Fixed Assets in PT. TMB. The research method used by researchers is a qualitative method, to understand the phenomenon of what is experienced by research subjects, in a special natural context by utilizing various natural methods. Data sources, namely primary and secondary data. Data collection techniques were carried out in the following way: Observation, interviews and literature study. Data analysis techniques carried out by researchers are as follows: Data reduction, data presentation, and conclusion drawing. The results of the study show that the company PT. Tandon Maju Bersama is guided by the Statement of Financial Accounting Standards No.16. The recognition of acquisition costs at the company is appropriate, where the company records the amount of costs incurred, until the fixed assets are used, in the company operational activities. Derecognition and disposal of fixed assets will be carried out when the fixed assets have expired. Depreciation of fixed assets in the company uses the straight-line method. Disclosure of fixed assets in the company is presented in the balance sheet at the acquisition value of the assets less depreciation.

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CALCULATION ANALYSIS OF COST OF PRODUCTION USING THE FULL COSTING METHOD AS THE BASIS FOR DETERMINING THE SELLING PRICE OF TOFU PRODUCTS AT UD. TM MANADO
Farida I. S. Wakidin

Abstract: The full costing method is a method of calculating the cost of production, where the cost calculation is carried out in full so that it can help UD. TM, in calculating the cost of production, and can also help determine the selling price of its products in accordance with the theory of cost accounting. This study uses a quantitative descriptive method that aims to explain and describe more deeply the calculation of basic production prices using the full costing method. Based on the results of the study, it was shown that the method of calculating the cost of production per unit and the full costing method had a difference of IDR 6.76 per piece of tofu. In addition, the selling price of tofu products also experiences a difference between the two methods, which is IDR 12.8 per piece of tofu. So the researchers recommend that UD. TM can apply the full costing method so that it can detail precisely and accurately the cost of production.

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Oil Spill Pathway and Receptor: The Obrikom Experience
V. A. Ndukwe, O. S Ndukwe, S. Abrakasa, N. E. Ekeocha

Abstract: Oil spills occur frequently during production, transportation and processing of hydrocarbons. Rivers State is one of the Niger Delta States that have experienced oil spills, with several cases such as the Bodo oil spill (2008), Bille oil spill (1999), Amusia oil spill (2009), among others. In this study, the Obrikom Spill was assessed to unravel potential pathway and possible recipient of oil in order to aid establish the level of impact of this spill around the study area. Possible traces of hydrocarbon (Oil spill) were found on the gills, fins of fishes around the study area. Samples were collected from the sources, soils, groundwater and surface water. Oil in the water samples was extracted using dichloromethane (DCM) and the extract was allowed to stand in a fume cupboard to convert the extraction solvent for evaporation, prior to being analyzed by the Gas Chromatography-Flame Ionization Detector (GC-FID). The gas chromatographic fingerprint indicates the presence of hydrocarbon class range of nC12 to nC32 implying the predominant presence of petroleum hydrocarbon. The presence of unresolved complex mixture (UCM) is consistent with biodegradation of hydrocarbon molecules, which is characteristic of exposed hydrocarbon. The GC profiles for River water samples, show significant low concentrations of Polycyclic Aromatic Hydrocarbons (PAHs). The low concentrations could be attributed to persistent dilution of runoffs which undoubtedly reduce concentration of PAHs over time within the River body. The pathway remains drainages and runoffs into the River Orashi and farmlands. Similarities were seen on the biomarker finger prints from samples collected from source, soil, ground water and surface water. Regardless of the containment of the spill, the river water still showed some traces of Polycyclic Aromatic Hydrocarbons (PAHs) with potential to affect marine organisms, and by extension humans, who are the end receptor.

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