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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Kompetif Jurnal Bisnis Kompetitif
Zaharman Zaharman
FEB Unilak
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EFEKTIVITAS PSAK 69 DALAM PENGELOLAAN ASET BIOLOGIS DI PERUSAHAAN PERKEBUNAN Serly Novianti; Aljufri Aljufri; Zaharman Zaharman
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Akuntabilitas Keuangan, Tata Kelola Perusahaan, dan Transformasi Akuntansi Berk
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.3059

Abstract

The Financial Accounting Standard Statement (PSAK) 69 on Agriculture is implemented in Indonesia to increase the transparency and relevance of biological asset reporting through fair value, less cost to sell-based measurements. This study aims to analyze the effectiveness of the implementation of PSAK 69 in the management of biological assets in plantation companies in Indonesia in 2024. The research method used is a qualitative descriptive approach with analysis of annual financial statements and accounting disclosures from five plantation companies The results of the study show that all sample companies have implemented PSAK 69 in the presentation of biological assets, but the effectiveness still varies. From the recognition aspect, the entire company has separated biological assets from fixed assets. In terms of measurement, 80% of companies use fair value, but most have not fully disclosed their assumptions and valuation methods in detail. Inconsistent disclosures led to differences in asset valuations and fluctuations in net income between periods. The implementation of PSAK 69 is considered effective in increasing the relevance and comparability of financial statements, but it has not been optimal in terms of assessment transparency and consistency of disclosure. This study concludes that the effectiveness of PSAK 69 in the plantation sector in Indonesia has been formally achieved but still requires substantive improvement, especially in the aspects of determining fair value, human resource competence, and audit supervision. The results of the research are expected to be input for plantation companies, regulators, and academics to strengthen the implementation of fair value-based accounting in the agricultural sector
DAMPAK JANGKA PANJANG DIGITALISASI LAPORAN KEUANGAN DAN IMPLIKASINYA TERHADAP KINERJA KEUANGAN UMKM DI RIAU Serly Novianti; Zaharman Zaharman; Arini Arini
Jurnal Ekonomi Bisnis Kompetif Vol 5 No 2 (2026): Transformasi Manajemen, Keuangan Syariah, dan Pembangunan Ekonomi Berkelanjutan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v5i2.3057

Abstract

The advancement of digital technology promotes micro, small, and medium enterprises (MSMEs) to revolutionize their business finances. The digitization of financial statements constitutes one of the critical endeavors to enhance the efficacy of transaction documentation, the caliber of financial information, and organizational decision-making. This investigation seeks to examine the enduring impact of financial statement digitization on the financial performance of MSMEs in Riau Province. This analysis employs a quantitative methodology utilizing a survey technique involving 400 MSMEs in Riau Province. Data was amassed through questionnaires and scrutinized employing simple linear regression with the assistance of SPSS software. The research variables encompass the digitization of financial statements as an independent variable and the financial performance of MSMEs as a dependent variable. The outcomes of the inquiry indicate that the digitization of financial statements exerts a positive and significant influence on the financial performance of MSMEs. The value of the determination coefficient reveals that the digitization of financial statements is capable of elucidating the majority of the variations in the financial performance of MSMEs. These revelations suggest that the implementation of digital financial statements can enhance the efficiency of financial management, cash flow stability, and the quality of organizational decision-making in the long term. This research conveys an implication that digital transformation in MSME financial reporting necessitates ongoing encouragement through the enhancement of the capacity of business actors and the broader utilization of financial technology
PERAN TAX CENTER : PERSPEKTIF INTERNAL DAN EKSTERNAL (STUDI PADA TAX CENTER FEB UNIVERSITAS LANCANG KUNING) Neneng Salmiah; Zaharman Zaharman; Serly Novianti
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024): JIEB
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.17987

Abstract

This research was conducted at the Tax Center Unit of the Faculty of Economics and Business, Lancang Kuning University (Unilak) as one of the tax centers in Riau Province. This research aims to analyze the role of the FEB Unilak Tax Center both from an internal perspective (tax volunteers) and from an external perspective (taxpayers and KPP Pratama Pekanbaru Senapelan). The problem formulation is how the role of the FEB Unilak Tax Center is, both from an internal and external perspective. The research object is the role of the FEB Unulak Tax Center. The data source is primary data in the form of interviews with informants, namely FEB Unilak graduates who have been tax volunteers, individual taxpayer who report SPT Tahunan OP at the FEB Unilak Tax Center, and KPP Pratama Pekanbaru Senapelan employees. Data collection techniques are observation, interviews and documentation. The data analysis technique using qualitative descriptive consists of three stages, namely data reduction, data presentation and drawing conclusions. From the research results, it was concluded that the role of the tax center from an internal perspective (tax volunteers) is to increase student competency and graduate competitiveness so that it is very helpful in entering the world of work in the fields of accounting, taxation and helping success in the world of work. The role of the FEB Unilak Tax Center from an external perspective, in this case KPP Pratama Pekanbaru Senapelan, is to increase compliance of SPT Tahunan OP Reporting even though it is not yet optimal. The role of the FEB Unilak Tax Center from an external perspective, in this case individual taxpayer is to really help individual taxpayer in report SPT Tahunan OP and with very good service.
Co-Authors Aljufri Aljufri Arini Arini Neneng Salmiah Serly Novianti