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All Journal TOFEDU: The Future of Education Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Joe Alfredo Tarigan
Universitas Negeri Medan
Humanities Education Languange, Linguistic, Communication & Media Mathematics Other

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Analisis Perlakuan Akuntansi Aset Tetap Berdasarkan PSAP No.07 : Penelitian Alansyah Febriano Marbun; Johanes Putra Nababan; Joe Alfredo Tarigan; Syamsir Amir Yasir; Putri Kemala Dewi Lubis; Khairani Alawiyah Matondang
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5914

Abstract

Aset tetap merupakan salah satu komponen penting dalam laporan keuangan pemerintah yang harus dikelola dan dicatat secara tepat agar informasi yang disajikan akurat dan akuntabel. Oleh karena itu, perlakuan akuntansi aset tetap harus mengacu pada Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 07 tentang Aset Tetap. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Data diperoleh melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis dengan tahapan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan perlakuan akuntansi aset tetap pada instansi yang diteliti secara umum telah sesuai dengan PSAP No.07, khususnya dalam aspek pengakuan, pengukuran, penyusutan, serta penyajian dalam laporan keuangan. Namun masih terdapat beberapa kendala seperti keterlambatan inventarisasi, ketidaksesuaian data aset, dan keterbatasan sumber daya manusia. Penerapan perlakuan akuntansi aset tetap telah sebagian besar sesuai dengan PSAP No.07, namun masih diperlukan perbaikan dalam pengelolaan dan pencatatan aset agar laporan keuangan dapat disajikan secara lebih akurat dan akuntabel.
The Role of Forests in the Carbon Cycle: A Review of Current Conditions and Their Economic and Social Benefits, with a Focus on Indonesian Forests Bonaraja Purba; Joe Alfredo Tarigan; Khairun Nisa; Miftahul Jannah
The Future of Education Journal Vol 5 No 3 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/mgdn1j87

Abstract

This study aims to examine the impact of foreign exchange market intervention on fluctuations in the Indonesian Rupiah exchange rate. The study employs a quantitative approach using secondary data obtained from Bank Indonesia. Foreign exchange market intervention is measured by the volume of Domestic Non-Deliverable Forward (DNDF) transactions, while the Rupiah exchange rate is measured using the Jakarta Interbank Spot Dollar Rate (JISDOR). The dataset covers 12 observation periods from August to September 2026. The analytical techniques include descriptive statistics, simple linear regression, a t-test, and the coefficient of determination. The results show the regression equation Y = 17,772.39 − 0.585X, indicating a negative relationship between foreign exchange market intervention and the value of the Rupiah. However, the t-test produces a significance value of 0.279, which is higher than the 0.05 significance level. Therefore, foreign exchange market intervention does not have a statistically significant effect on fluctuations in the Rupiah exchange rate during the study period. The coefficient of determination of 11.60% indicates that foreign exchange market intervention explains only a small proportion of the variation in the Rupiah exchange rate, while the remaining 88.40% is attributable to other factors outside the research model. These findings suggest that Rupiah exchange rate stability is influenced not only by Bank Indonesia’s intervention policies but also by various domestic and global economic factors.
Co-Authors Alansyah Febriano Marbun Bonaraja Purba Johanes Putra Nababan Khairani Alawiyah Matondang Khairun Nisa Miftahul Jannah Putri Kemala Dewi Lubis Syamsir Amir Yasir