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All Journal Journal of Applied Accounting IJEMA
Asti Irawati
Universitas Tadulako
Economics, Econometrics & Finance

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Dampak Perubahan Standar Akuntansi Keuangan Terhadap Akuntabilitas Laporan Keuangan Entitas Nirlaba Yayasan Putri Indi Odivia; Asti Irawati; Putri; Apolonia Emrianti Meo; Fadhilah; Muhammad Din; Betty
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 12 (2025): IJEMA - Desember 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini menganalisis transisi pelaporan keuangan organisasi nirlaba dari PSAK 45 menuju ISAK 35/ISAK 335, menilai dampaknya terhadap transparansi, serta mengidentifikasi kendala implementasinya dengan tujuan mewujudkan pelaporan keuangan yayasan yang lebih akuntabel dan konsisten. Penelitian menggunakan studi literatur dengan pendekatan narrative review berdasarkan jurnal ilmiah, buku, standar akuntansi, dan laporan organisasi yang dikelompokkan ke dalam tema regulasi, laporan keuangan, akuntabilitas, serta tantangan implementasi. Hasil kajian mendalam menunjukkan bahwa PSAK 45 memiliki beberapa kelemahan signifikan, sementara ISAK 335 mampu meningkatkan konsistensi penyajian laporan dan menyederhanakan klasifikasi aset neto secara lebih baik. Namun, meskipun standar baru ini berpotensi memperkuat transparansi, penerapannya masih terkendala keterbatasan sumber daya manusia dan sistem pencatatan yang sederhana, khususnya pada yayasan berskala kecil. Selain itu, terdapat kesenjangan penelitian terkait implementasi empiris ISAK 335 serta kebutuhan model pelaporan yang lebih praktis bagi organisasi nirlaba kecil, sehingga pendampingan, pelatihan, dan panduan operasional sangat diperlukan agar manfaat standar baru ini dapat dioptimalkan.
Strategi Penetapan Harga Berbasis Personal Branding Pada Platform Tiktok: Studi Netnografi Apolonia Emriant Meo; Asti Irawati; Fadhilah Fadhilah; Nina Yusnita Yamin
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1571

Abstract

This study aims to analyze the pricing strategies implemented by influencers in the digital era, where selling prices often exceed the intrinsic value of the product through the use of personal branding. From a management accounting perspective, this phenomenon creates a disparity between production costs (cost-based) and value-based pricing. Using a qualitative approach with netnography methods, this study explores digital consumer interactions and culture. The research data comes from netizens' comments on promotional content for the products "Risol Cucuapho" and "Donat Pinkan Mambo" on the TikTok platform. The analysis reveals three main categorizations of consumer price perception: negative, positive, and neutral. Negative perceptions arise when consumers identify an imbalance between the price paid and the physical quality of the product (perceived quality). Conversely, positive perceptions are formed when consumers internalize the added value of prestige and emotional closeness with the influencer as compensation for the premium price. These findings confirm that from a management perspective, influencer product pricing strategies no longer rely on traditional cost structures, but rather rely heavily on the influencer's capabilities in managing the intangible asset of brand image. This study concludes that management accounting in the digital era needs to expand the scope of value analysis by considering the influence of psychological and social factors in determining the fairness of prices in virtual markets. Keywords: Pricing Strategy, Personal Branding, Netnography, Consumer Value
Co-Authors Apolonia Emriant Meo Apolonia Emrianti Meo Betty Fadhilah Fadhilah Fadhilah Muhammad Din Nina Yusnita Yamin Putri Putri Indi Odivia