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All Journal PENG: Jurnal Ekonomi dan Manajemen Jurnal Ilmu Sosial dan Humaniora
Etsa Fahimah
Universitas Mahaputra Muhammad Yamin
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Analisis Rasio Keuangan Daerah dalam Menilai Kinerja Keuangan Pemerintah Kabupaten Solok Selatan, Kabupaten Tanah Datar, dan Kabupaten Agam Tahun 2023–2024 Elvina Indriati; Winda Yanti; Nurlisafani Nurlisafani; Etsa Fahimah; Siska Yulia Defitri; Rita Dwi Putri
Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/m2bkb522

Abstract

This study aims to analyze and compare the financial performance of the South Solok Regency, Tanah Datar Regency, and Agam Regency for the 2023–2024 fiscal year using local government financial ratio analysis. This study employs a descriptive quantitative method, utilizing secondary data in the form of Budget Implementation Reports (LRA) obtained through documentation from the official websites of each local government. The analysis was conducted using autonomy ratios, effectiveness ratios, efficiency ratios, and balance ratios—which include operating expenditure ratios and capital expenditure ratios—revenue growth ratios, and fiscal decentralization ratios. The results indicate that all three regencies still exhibit low levels of financial autonomy and fiscal decentralization, leaving them dependent on central government transfer funds. Tanah Datar Regency has the highest level of local revenue (PAD) effectiveness, while South Solok Regency and Agam Regency demonstrate better efficiency in financial management. Furthermore, the proportion of operating expenditures remains higher than that of capital expenditures, even though all regencies showed positive revenue growth in 2024. Thus, local governments need to optimize local revenue, improve budget management efficiency, and balance expenditure allocations to achieve sustainable fiscal autonomy.
Analisis Perlakuan Akuntansi Aset Biologis pada Perusahaan Perkebunan: Tinjauan Keselarasan Antara PSAK 69 dan Konsep Dasar Teori Akuntansi Witra Maison; Etsa Fahimah; Winda Yanti; Elvina Indriati; Disa Fide Kasoa
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): FEBRUARI-JULI
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/djxrqx85

Abstract

The implementation of PSAK 69, which is based on fair value, has introduced a new paradigm in the reporting of biological assets in Indonesia’s plantation sector; however, this has sparked in-depth discussion from the perspective of conceptual accounting theory. This study aims to analyze the accounting treatment of biological assets at Indonesian oil palm plantation companies and to evaluate the alignment of these practices with the structure and fundamental concepts of accounting theory. This study employs a descriptive qualitative method using a literature review approach and an analysis of the annual reports of PT Astra Agro Lestari Tbk and PT Salim Ivomas Pratama Tbk for the fiscal year 2025. The results show that both companies have applied fair value measurement for agricultural products in accordance with PSAK 69, using the discounted cash flow (DCF) model with discount rates ranging from 8.86% to 9.71% in SIMP. However, the objectivity of these estimates is challenged by the volatility of global commodity prices. In conclusion, the practice of recognizing and measuring biological assets based on fair value is highly relevant in reflecting current economic realities; however, it theoretically conflicts with the principles of historical cost and conservatism in basic accounting theory, as it results in significant volatility in non-cash earnings.
Co-Authors Disa Fide Kasoa Elvina Indriati Nurlisafani Nurlisafani Rita Dwi Putri Siska Yulia Defitri Winda Yanti Witra Maison