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All Journal Jurnal Litbang Kota Pekalongan JAB (Jurnal Akuntansi dan Bisnis)
Ariyanti, Rizka
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences

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ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN SAK-ETAP NO. 15 PADA KOPERASI PT. PISMA PUTRA TEXTILE PEKALONGAN Ariyanti, Rizka; Murniati, Sri
JURNAL LITBANG KOTA PEKALONGAN Vol 16 (2019)
Publisher : BAPPEDA Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (762.703 KB)

Abstract

Assets still have sufficient material value in the financial statements and are an important part in supporting cooperative operations. Therefore cooperatives need to implement fixed asset accounting policies in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK-ETAP) No.15. This study aims to obtain empirical evidence and analyze the accounting treatment of fixed assets applied to the co operatives of PT. Pisma Putra Textile. The research method used is descriptive method with a qualitative approach and data collection techniques by means of field studies and literature. The types of data used in the study are primary data and secondary da ta. After an analysis of the results of interviews and searches for documents related to the classification of fixed assets, the recognition and presentation of assets can still be known that the cooperative PT. Pisma Putra Textile has not applied the treatment of its fixed assets in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK-ETAP) No.15. Keywords: Classification of fixed assets, Recognition, Presentation, SAK-ETAP No.15.
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN FAST MOVING CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Anggraeni, Putri; Ariyanti, Rizka
Jurnal Akuntansi dan Bisnis Vol 9, No 02 (2023): Edisi Desember 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v9i02.632

Abstract

Along with the rapid development of the business world, it requires companies to increase their attention to the social environment. Social responsibility is currently getting more and more attention in the business world. This study aims to find out how the effect of Good Corporate Governance, leverage, and profitability on Corporate Social Responsibility (CSR) in Fast Moving Consumer Goods companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Good Corporate Governance is proxied by institutional ownership, independent board of commissioners, audit committee. Leverage is measured by the Debt to Equity Ratio (DER), and profitability is measured by Return on Assets (ROA). The population in this study are Fast Moving Consumer Goods companies in the Food and Beverages sub-sector which are listed on the Indonesia Stock Exchange. Statistical analysis in this study used multiple linear regression analysis and used the IBM SPSS 23 analysis tool. Based on the results of the analysis it can be seen that the audit committee has an effect on Corporate Social Responsibility (CSR), while institutional ownership, independent board of commissioners, Debt to Equity Ratio (DER) and Return on Assets (ROA) have no effect on Corporate Social Responsibility (CSR). While the results of the F test show that all independent variables have an effect on Corporate Social Responsibility (CSR) simultaneously. Keywords : Institutional Ownership, Independent Board of Commissioners, Audit Committee, Leverage, Profitability, and Corporate Social Responsibility (CSR)
Co-Authors Putri Anggraeni Sri Murniati, Sri