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Andi Muhammad Nurul Afdhal
Universitas Lamappapoleonro

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Accounting Treatment Of Interest Income On Capital Lease Services Based On Psak Musyarrapa Musyarrapa; Andi Muhammad Nurul Afdhal; Andi Zulfayani
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

With unstable economic conditions, people are looking for quick and easy financing alternatives. PT Pegadaian (Persero) is present as a solution through capital lease-based pawn services. The main income from this activity comes from interest on capital lease services. As a state-owned enterprise, Pegadaian is required to prepare reliable financial statements in accordance with accounting standards. Therefore, it is important to examine how the accounting treatment of interest income is carried out, especially whether it is in accordance with the applicable PSAK. This study aims to determine the accounting treatment of interest income on capital lease services at PT Pegadaian (Persero). The aspects studied include recognition, measurement, presentation, and disclosure of interest income. The method used is descriptive qualitative, with data collection techniques in the form of interviews, observation, documentation, and literature study. This research began in January 2025 at the Watansoppeng Branch Pegadaian Office, South Sulawesi. The results showed that PT Pegadaian has applied accounting treatment in accordance with PSAK 71. Interest income is recognized on an accrual basis using the effective interest rate method, presented in the income statement, and disclosed in detail in the notes to the financial statements. This shows that the financial statements prepared have met the principles of transparency and relevance in accordance with applicable financial accounting standards
The Management and Accounting Treatment of Confiscated Assets and Replacement Receivables at the Soppeng District Prosecutor’s Office Zulfiana Zulfiana; Andi Muhammad Nurul Afdhal; Nur Achriaty Achmar
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Given the complexity of confiscated goods, they need to be assessed, recorded, and reported in accordance with government accounting standards. Meanwhile, compensation receivables must be recognized, measured, and monitored carefully to ensure the recovery of state losses. This study aims to examine how confiscated goods and compensation receivables are managed and treated in the accounting system of the Soppeng District Attorney's Office. This study refers to Government Accounting Standards (SAP), specifically PSAP Number 01 on Financial Statement Presentation and PSAP Number 05 on Inventory Accounting, as well as regulations related to the management of state property. The method used is a descriptive qualitative approach, with data collection techniques through interviews, observation, documentation, and literature study. The research findings indicate that the management of confiscated goods faces challenges such as discrepancies between the seizure records and the physical condition of the goods, which complicate the auction process. Additionally, damage to evidence items reduces their economic value. On the other hand, the management of compensation claims is hindered by delays in payments due to transactions outside bank operating hours and the risk of temporary storage in safes requiring strict supervision. From an accounting perspective, it is known that the recognition, measurement, presentation, and disclosure of confiscated goods and compensation receivables are in accordance with the principles and provisions outlined in the Government Accounting Standards (SAP), namely PSAP No. 01 and PSAP No. 05
Accounting Practices in the Utilization of Heritage Assets: A Case Study of the Villa Yuliana Museum at the Department of Education and Culture, Soppeng Regency Andi Muhammad Nurul Afdhal; Nur Achriaty Achmar; Ayu Lestari Amda
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

Heritage assets represent national wealth in the form of cultural heritage sites, monuments, and historic buildings that are unique, fragile, rare, and non-renewable. As such, the preservation and management of these assets must be carried out in an integrated manner, considering both cultural and economic aspects. One strategy for preserving and managing heritage assets is through their utilization as tourism and educational facilities, aimed at increasing local revenue (Pendapatan Asli Daerah/PAD) through the collection of retribution fees. This study seeks to examine the implementation of accounting practices related to retribution revenue from the utilization of a heritage asset, namely the Villa Yuliana Museum, under the authority of the Department of Education and Culture in Soppeng Regency. The analysis focuses on four key aspects of accounting: recognition, measurement, presentation, and disclosure. Data collection methods employed in this research include interviews, observation, documentation, and literature review. The data were analyzed using a qualitative descriptive approach. The findings indicate that the accounting treatment of retribution revenue from the utilization of the Villa Yuliana Museum aligns with the relevant accounting policies and applicable regulations. Furthermore, the determination of retribution rates is consistent with prevailing legal standards
Analysis Of The Basic Water Tariff Accounting System At The Regional Water Company (PDAM) Of Soppeng Regency Nur Achriaty Achmar; Andi Muhammad Nurul Afdhal; Nur Fauziyah
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

The determination of basic water tariffs plays an important role in PDAM financial management because it affects the company's revenue and the quality of service provided to customers. The accounting system is used as a tool to calculate and record the cost components that are used as a reference in determining water tariffs. This study aims to examine the application of the accounting system in the process of determining basic water tariffs at PDAM Soppeng Regency. This study uses a descriptive quantitative approach because it presents basic water tariff calculations based on cost and water volume data obtained from PDAM Soppeng Regency. In addition, this approach is enriched with qualitative elements through interviews and observations of the tariff setting process and the application of accounting systems at PDAM Soppeng Regency. Based on the results of the study, it is known that the accounting system used contains important elements such as operational costs, maintenance, and various other types of expenses. However, several obstacles were still found, such as cost recording that was not entirely accurate and a lack of transparency in the tariff setting process to the public. Therefore, a system evaluation and periodic training for employees are needed so that the implementation of the accounting system at PDAM can run more optimally and in accordance with regulations
Accounting Practices in the Utilization of Heritage Assets: A Case Study of the Villa Yuliana Museum at the Department of Education and Culture, Soppeng Regency Andi Muhammad Nurul Afdhal; Nur Achriaty Achmar; Ayu Lestari Amda
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

Heritage assets represent national wealth in the form of cultural heritage sites, monuments, and historic buildings that are unique, fragile, rare, and non-renewable. As such, the preservation and management of these assets must be carried out in an integrated manner, considering both cultural and economic aspects. One strategy for preserving and managing heritage assets is through their utilization as tourism and educational facilities, aimed at increasing local revenue (Pendapatan Asli Daerah/PAD) through the collection of retribution fees. This study seeks to examine the implementation of accounting practices related to retribution revenue from the utilization of a heritage asset, namely the Villa Yuliana Museum, under the authority of the Department of Education and Culture in Soppeng Regency. The analysis focuses on four key aspects of accounting: recognition, measurement, presentation, and disclosure. Data collection methods employed in this research include interviews, observation, documentation, and literature review. The data were analyzed using a qualitative descriptive approach. The findings indicate that the accounting treatment of retribution revenue from the utilization of the Villa Yuliana Museum aligns with the relevant accounting policies and applicable regulations. Furthermore, the determination of retribution rates is consistent with prevailing legal standards
Analysis of The Basic Water Tariff Accounting System at The Regional Water Company (PDAM) of Soppeng Regency Nur Achriaty Achmar; Andi Muhammad Nurul Afdhal; Nur Fauziyah
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

The determination of basic water tariffs plays an important role in PDAM financial management because it affects the company's revenue and the quality of service provided to customers. The accounting system is used as a tool to calculate and record the cost components that are used as a reference in determining water tariffs. This study aims to examine the application of the accounting system in the process of determining basic water tariffs at PDAM Soppeng Regency. This study uses a descriptive quantitative approach because it presents basic water tariff calculations based on cost and water volume data obtained from PDAM Soppeng Regency. In addition, this approach is enriched with qualitative elements through interviews and observations of the tariff setting process and the application of accounting systems at PDAM Soppeng Regency. Based on the results of the study, it is known that the accounting system used contains important elements such as operational costs, maintenance, and various other types of expenses. However, several obstacles were still found, such as cost recording that was not entirely accurate and a lack of transparency in the tariff setting process to the public. Therefore, a system evaluation and periodic training for employees are needed so that the implementation of the accounting system at PDAM can run more optimally and in accordance with regulations
Co-Authors Andi Zulfayani Ayu Lestari Amda Musyarrapa Musyarrapa Nur Achriaty Achmar Nur Fauziyah Zulfiana Zulfiana