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All Journal Juara: Jurnal Riset Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) SAR (Soedirman Accounting Review): Journal of Accounting and Business JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Abdi Insani Madaniya Media Akuntansi dan Perpajakan Indonesia (MAPI) Behavioral Accounting Journal Jurnal Ekonomi Bisnis dan Akuntansi Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis
Nyoman Angga Pradipa
Politeknik Negeri Bali
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PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI Ni Kadek Cahya Dwi Utami; Nyoman Angga Pradipa; Ni Wayan Lady Andini; Putu Eka Suryadana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9364

Abstract

This research aims to obtain empirical evidence regarding the influence of profitability and company size on firm value and the role of managerial ownership in moderating this influence. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used was purposive sampling technique and a sample of 102 observations was obtained. The data analysis technique used is Moderated Regression Analysis. The results of the analysis provide evidence that, 1) profitability has a positive effect on firm value, 2) company size has a negative effect on firm value, 3) managerial ownership does not moderate the effect of profitability on firm value, and 4) managerial ownership does not moderate the effect of company size on firm value.
Implementation of PSAK 72 in Revenue Recognition of Star Hotels in Post-Pandemic Bali Kadek Dian Jatiwardani; Putu Esa Naranata Dewi; Ni Wayan Risna Swardani; Nyoman Angga Pradipa; Mertyani Sari Dewi
SIMAK Vol. 24 No. 01 (2026): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v24i01.710

Abstract

This study aims to analyze the implementation of Indonesian Financial Accounting Standard (PSAK) Number 72 on Revenue from Contracts with Customers in five-star hotels in the Nusa Dua area of Bali, within the context of the post-COVID-19 tourism industry recovery. Employing a descriptive qualitative method with a multiple case study approach, data were collected through in-depth interviews with income auditors, chief accountants, and financial controllers at three five-star hotels, supported by an analysis of financial statement documents for the 2022–2023 period. Data were analyzed using the interactive model of Miles, Huberman, and Saldana (2014), comprising data condensation, data display through cross-case comparison matrices, and conclusion drawing, with triangulation to ensure validity. The findings indicate that all three hotels have formally adopted the five-step revenue recognition model of PSAK 72; however, inconsistencies were identified in the recognition of bundled room packages that include services such as breakfast, spa, and airport transfers. Furthermore, the handling of advance payments and no-show revenue has not been fully aligned with the performance obligation principles stipulated in the standard. The significant recovery in hotel performance—with occupancy rates reaching 72% and RevPAR surpassing pre-pandemic benchmarks by 37% in 2023—has driven increased complexity in revenue transactions, demanding stricter application of accounting standards. This study recommends adjustments to internal accounting policies and improvements in human resource competency in the field of tourism accounting.
Co-Authors Budhananda Munidewi DWIJAYANTI, AYU I Dewa Ayu Eka Pertiwi I Gusti Ayu Made Asri Dwija Putri I Ketut Gede Juli Suarbawa Ida Ayu Budhananda Munidewi Kadek Dian Jatiwardani Ketut Nurhayanti Ketut Sinta Trisnadewi Ketut Sinta Trisnadewi Mertyani Sari Dewi ., Mertyani Sari Dewi Munidewi, Ida Ayu Budhananda Ni Kadek Cahya Dwi Utami Ni Made Ayu Dwijayanti Ni Made Dwi Ratnadi Ni Made Wirasyanti Dwi Pratiwi Ni Nyoman Yintayani Ni Wayan Lady Andini Ni Wayan Risna Swardani Putu Eka Suryadana Putu Esa Naranata Dewi Putu Rany Wedasuari Utami, Ni Made Mega Abdi