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All Journal JAM Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Dinamika Administrasi Bisnis Jurnal Manajemen Jurnal Abdimas Musi Charitas Jurnal Keuangan dan Bisnis
Rachmawati, Yuni
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Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences

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Implementasi Perlakuan Akuntansi Aset Biologis Berbasis PSAK 69 yang Berlaku Efektif 1 Januari 2018 Pada Perusahaan Perkebunan (Studi Kasus PT.PP London Sumatera Indonesia,Tbk) Rachmawati, Yuni; Oktariyani, Amanda; Ermina
Akuntansi dan Manajemen Vol. 14 No. 2 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i2.50

Abstract

Biological Assets in plantation industry has increasing in value through biological transformation. This different characteristic allow the information to be presented more biased than others industries. PSAK 69- Agricultur authorized by Dewan Standar Akuntansi Keuangan (DSAK) and effective per 1 Januari 2018,require all plantation industries to use the standard for the December 31 financial statements. PT PP London Sumatera Indonesia,Tbk as a leading and rapidly growing company was a strong reason for the selection of this research object. The purpose of this research was to analyze how to adopt biological assets based on PSAK 69. This research used library studies and field research and analyze using descriptive qualitative. The result show that PT PP London Sumatera Indonesia,Tbk have made recognition, measurement and reporting based on PSAK 69 except in biological assets depreciation.
Analisis Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan dan Diversifikasi Gender Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Pertambangan di Indonesia Amanda Oktariyani; Rachmawati, Yuni
Akuntansi dan Manajemen Vol. 16 No. 1 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i1.130

Abstract

This paper investigates the effect of profitability, leverage, environmental performance and gender diversity on the quality of environmental disclosure by analyzing annual report of mining companies listed on Indonesia Stock Exchange during 2017 - 2019. Based on the purposive sampling method, 25 mining companies were selected. This study used panel data regression as the data analysis method. The result showed that profitability, leverage and gender diversity has not significant effect on quality of environmental disclosure, while environmental performance has positive and significant effect on quality of environmental disclosure. Thus, companies that has ISO 14001 certification tend to disclose information related to their responsibility to the environment more detail in annual reports.
Pengukuran Kinerja Keuangan Dengan Rasio Arus Kas Pada Perusahaan Pertambangan yang Terdaftar di BEI Rachmawati, Yuni; Pamuji, Muhni
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.154

Abstract

This research was conducted to determine the financial performance of mining companies listed on the Indonesia Stock Exchange in 2017-2019. Mining companies were selected for research because this industry was not included in the business fields that were reported to support the Indonesian economy in 2019, especially with the outbreak of the Covid-19 pandemic. The high death rate and the rapid spread of this virus have made policies from the government, including limiting activities both domestically and internationally. Even some import-export destination countries have locked down, which of course will affect the productivity and financial performance of the mining industry. From a population of 47 mining companies, only 10 companies met the criteria and were selected as samples. The type of data used is quantitative data. Secondary data sources. Financial performance is measured using a cash flow ratio consisting of 5 liquidity ratios and 2 flexibility ratios. The results showed that based on the cash flow ratio, the majority of mining companies did not have good performance and were still below the standard. Of the eight ratios, only the cash coverage ratio is the most achievable by mining companies. The value of the cash flow ratio of mining companies has decreased during the Covid-19 pandemic.
Co-Authors Afrianti, Nurmaretha Amanda Oktariyani Antama, Diva Lutfi Arifin, Firmansyah Ermina Hutabarat, Rusmida Jun Muhni Pamuji, Muhni Musyaffa, Akhdan Naffis Oktariyani, Amanda Pratiwi, Ni Made Ida Pribadi, Teguh Putra, Dimas Pratama Putri, Yuni Adinda Rafi, Alicia Rifani Akbar Sulbahri Tjahjono, Endro Tobing, Shelly Farida Zulfa, Adzra Tsabita