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Revenue Recognition Case Study Based on Financial Accounting Standards Statements at PT. Prambanan Dwipaka: Studi Kasus Pengakuan Pendapatan Berdasarkan Pernyataan Standar Akuntansi Keuangan Pada PT. Prambanan Dwipaka Sofia Azizatun Niza; Khojanah Hasan; Zaenuddin Zaenuddin
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 3 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i3.539

Abstract

The construction sector is characterized by complex, long-term contracts and uncertainty, making revenue recognition a critical aspect for the reliability of financial statements. Since the enactment of Statement of Financial Accounting Standards (PSAK) 72 in 2020 as an adoption of International Financial Reporting Standards (IFRS) 15, construction companies in Indonesia are required to align their accounting practices with the principles of control and performance obligations. This case study examines the implementation of PSAK 72 at PT. Prambanan Dwipaka using a qualitative approach through interviews, observations, and document analysis. The study results indicate that the company has attempted to systematically implement the five stages of PSAK 72, although it still faces obstacles in identifying performance obligations and allocating transaction prices due to contract changes and inter-departmental coordination. This case study enhances understanding of PSAK 72 implementation in the construction sector, particularly regarding the role of organizational factors in accounting decision-making. PT. Prambanan Dwipaka has demonstrated efforts to implement the standard, but still requires improvements in documentation and internal controls. Future case studies are recommended to involve more companies to provide a more comprehensive picture of PSAK 72 implementation in Indonesia.
The Student Mental Health Pattern Using Clustering and Classification Approaches Audrey Suitela; Silviana Silviana; Fahmi Bahaluan; Maurecia Tima; Indah Dewi Nurhayati; Zaenuddin Zaenuddin
Journal of Information Technology application in Education, Economy, Health and Agriculture Vol. 3 No. 2 (2026): Vol. 3 No. 2 (2026): June
Publisher : Lumina Infinity Academy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Students mental health is a key factor in their academic and social development. However, the patterns and factors that influence mental health in college students are still not fully understood. This study utilizes machine learning-based clustering and classification techniques to identify hidden patterns in college students’ mental health data, focusing on social and demographic factors. Using the K-Means algorithm for clustering and Random Forest for classification, we group college students based on their mental health conditions and analyze the associations between variables such as age, marital status, anxiety, and medical history. The process begins with data exploration, followed by data cleaning and feature transformation to ensure optimal input quality. In the clustering stage, we find three main groups of college students with different mental health patterns, which are then used as the basis for a classification model. A Random Forest model is built to predict potential mental disorders, such as depression and anxiety, by identifying the features that have the most influence on the prediction results. The model evaluation shows significant performance with adequate accuracy, where the importance of social factors such as marital status and history of visits to medical professionals is clearly revealed. The results of this study not only offer important insights into students’ mental health patterns, but also provide recommendations for university policies in creating an environment that supports students’ mental well-being. This combined approach of clustering and classification opens up new opportunities in the application of machine learning for more precise and data-driven mental health analysis.