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All Journal Journal of Audit and Tax Synergy Akuntanomics
Shelfina Gowitri
Universitas Prima Indonesia

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Analisis Penerapan Akuntansi Rumah Sakit dalam Penyusunan Laporan Keuangan Sesuai dengan PSAK 45 dan PSAK 72 Jennice; Catherine Valencia Lee; Eilen Luskie; Novita Angel Yang; Shelfina Gowitri; Shelina; Tetty Tiurma Uli Sipahutar
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.128

Abstract

Hospitals, as entities providing public services, must ensure their financial reporting aligns with applicable standards to maintain transparency, accountability, and compliance. This study examines the implementation of hospital accounting practices at Mokoyurly Kab. Buol Hospital in preparing financial statements based on PSAK 45 (Financial Reporting for Non-Profit Organizations) and at Hermina Hospital, Medan based on PSAK 72 (Revenue from Contracts with Customers) using a literature review method. It focuses on how PSAK 45 guides the classification of restricted and unrestricted funds and how PSAK 72 addresses revenue recognition from diverse income sources, including patient services, insurance, and government subsidies. By reviewing relevant literature like journal articles, this study identifies the challenges and opportunities associated with implementing these standards in hospitals. The analysis highlights the importance of aligning accounting practices with PSAK requirements and identifies best practices for overcoming obstacles, such as ensuring accurate revenue measurement and effective fund allocation. The findings contribute to a broader understanding of the role of accounting standards in improving financial reporting quality in the healthcare sector, particularly in non-profit organizations like Mokoyurly Kab. Buol and Hermina hospital.
Perbandingan Tarif Pajak Penghasilan di Negara-Negara ASEAN dan Daya Saing Investasi Indonesia Grescellin Elleicea Goh; Marcia Devana; Shelfina Gowitri; Stefanie Joalim Joalim; Tifanie Ng
Akuntanomics Vol. 2 No. 2 (2025): Artikel Desember 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/f1nj3v56

Abstract

This study aims to analyze the differences in Corporate Income Tax (CIT) rates among ASEAN countries and examine their impact on investment competitiveness. The study employs a literature review approach by collecting and analyzing relevant sources, including academic journals, books, research reports, and official documents obtained from Google Scholar, Mendeley, and other academic databases. The countries analyzed are Indonesia, Malaysia, the Philippines, Singapore, and Thailand. The findings reveal significant differences in corporate income tax rates across these countries, with Singapore applying a rate of 17%, Thailand 20%, Indonesia 22%, Malaysia 15%–24%, and the Philippines 25%. These variations reflect each country's fiscal strategy in enhancing investment competitiveness and attracting Foreign Direct Investment (FDI). The results indicate that more competitive tax rates tend to increase a country's attractiveness to foreign investors. However, investment competitiveness is influenced not only by tax rates but also by other factors, such as legal certainty, infrastructure quality, political and economic stability, and ease of doing business. Therefore, Indonesia should continue to optimise its tax policies while improving the overall investment climate to strengthen its competitiveness within the ASEAN region. 
Co-Authors Catherine Valencia Lee Eilen Luskie Grescellin Elleicea Goh Jennice Marcia Devana Novita Angel Yang Shelina Stefanie Joalim Joalim Tetty Tiurma Uli Sipahutar Tifanie Ng