ANALISIS METODE PENCATATAN PERSEDIAAN AIR MINERAL AQUA PADA UD KALTIM MAKMUR DI KABUPATEN BERAU

A good inventory system can be seen from how an inventory is reported correctly and accurately on the company's balance sheet. In order for this to be achieved, it is necessary again to be precise and precise in terms of recording, appraising and determining the cost of goods. Apart from being very influential in the company's financial statements, this will also affect the supervision of the company's inventory which is indirectly related to the supervision of the company's employees itself.The purpose of this study was to clearly determine the application of the method of recording and assessing the Aqua Mineral Water supply at UD Kaltim Makmur in accordance with PSAK No. 14 concerning Inventory. The analytical method used in writing this thesis is quantitative descriptive analysis.The results of this study concluded that the application of the Aqua Mineral Water supply recording method at UD Kaltim Makmur was not in accordance with PSAK No. 14. The inventory recording method used by UD Kaltim Makmur is the periodic method. The use of the periodic recording method at UD Kaltim Makmur is not in accordance with PSAK No. 14, which should use a perpetual method or with the use of inventory cards. UD Kaltim Makmur calculates the inventory value without using the cost formula required in PSAK No. 14, so the method used by UD Kaltim Makmur is not in accordance with PSAK No. 14.

Perbandingan Pergerakan Titik Pantau Deformasi Kepulauan Sangihe Menggunakan Metode Perhitungan Periodik dan Simultan Berdasarkan Data GNSS Tahun 2014, 2015, dan 2016

The study of deformation monitoring point movement of Sangihe Islands was conducted using the GNSS measurement methods. One of the factor that determines the accuracy of the deformation monitoring is the utilized data processing methods. Therefore, this research analyze the comparison of deformation monitoring point movement of Sangihe Islands using periodic and simultaneous GNSS data processing methods. This research used three observations epochs of GNSS, i.e. 2014, 2015 and 2016. The observational data were processed using GAMIT/GLOBK software that tied to ITRF 2014 to produce coordinates and their accuracy. Based on the coordinate data and its accuracy, the velocity of movements calculation and their accuracy was done using the periodic and simultaneous methods. Based on the periodic method, the velocity of the SGH1 point on the N component is -1,11 ± 2,72 mm/year, on the E component is 9,21 ± 4,17 mm/year, and on the U component is -15,02 ± 50,64 mm/year, while the velocity of the SGH3 point on the N component is -4,93 ± 1,56 mm/year, on the E component is 16,50 ± 2,47 mm/year, and on the U component is -6,69 ± 19,42 mm/year. Based on the simultaneous method, the velocity of the SGH1 point on the N component is -1,56 ± 1,25 mm/year, on the E component is 9,40 ± 1,55 mm/year, and on the U component is -11,54 ± 5,83 mm/year, while the velocity of the SGH3 point on the N component is -5,18 ± 0,88 mm/year, on the E component is 16,91 ± 1,10 mm/year, and on the U component is -2,84 ± 3,49 mm/year. This research proves the hypothesis that the simultaneous GNSS data calculation results in higher accuracy than the periodic method.