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All Journal Jurnal Media Wahana Ekonomika I-Finance Journal Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Referensi : Jurnal Ilmu Manajemen dan Akuntansi Prosiding Semhavok MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial JIBM Jurnal Pengabdian kepada Masyarakat Jurnal Media Akuntansi (MEDIASI) Economic Reviews Journal Jurnal Pengabdian Mandiri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat Bangsa El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Edutik : Jurnal Pendidikan Teknologi Informasi dan Komunikasi
Siti Nurhayati Nafsiah
Universitas Bina Darma
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Analisis Penerapan PSAK 73 atas Sewa Aset Produktif Terhadap Laporan Keuangan pada PT. ABC Nafsiah, Siti Nurhayati; Ayu, Astri
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5733

Abstract

This study aims to determine (1) the application of PSAK 73 to financial reports, (2) the determination of rental expenses in financial statements. This type of research is qualitative research. The subject of this research is PT. ABC in Palembang City. This research uses descriptive analysis method. The data collection technique is by means of interviews, observation and documentation at PT. A B C. The results of this study indicate that overall the application of PT ABC's accounting treatment seen from the recognition, measurement, presentation and disclosure is in accordance with PSAK 73. All lease contracts already use fair value for their measurement while productive assets use finance leases which are earned as long as productive assets can be measured in real terms. reliable. Determination of rental expense in the financial statements carried out by PT ABC with the Statement of Financial Accounting Standards PSAK 73 which includes recognition, disclosure and measurement is in accordance with PSAK 73. In recording productive asset transactions according to PT ABC and PSAK 73 the financial statements presented are very relevant and reliable.
FAKTOR- FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN PENGUNGKAPAN AKUNTANSI SDM SEBAGAI VARIABEL INTERVENING afrilia, Devi; Nafsiah, Siti Nurhayati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 2 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i2.727

Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, umur perusahaan, dan diversifikasi produk terhadap nilai perusahaan dengan mempertimbangkan pengungkapan akuntansi Sumber Daya Manusia (SDM) sebagai variabel intervening. Data diperoleh dari laporan keuangan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2019-2021. Peneliti melakukan analisis dengan metode regresi guna menguji hipotesis dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan, tetapi memiliki pengaruh positif terhadap pengungkapan akuntansi SDM. Namun, ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan, melainkan berpengaruh positif terhadap pengungkapan akuntansi SDM. Selain itu, umur perusahaan tidak berpengaruh terhadap nilai dari perusahaan, tetapi berpengaruh positif terhadap pengungkapan akuntansi SDM. Namun, diversifikasi produk tidak memiliki pengaruh signifikan terhadap nilai perusahaan maupun pengungkapan akuntansi SDM. Pengungkapan akuntansi SDM juga tidak berpengaruh terhadap nilai perusahaan. Investor lebih tertarik pada profitabilitas perusahaan daripada informasi pengungkapan akuntansi SDM. Hasil penelitian ini menyumbangkan pemahaman tentang beberapa faktor yang mempengaruhi nilai perusahaan dan pengungkapan informasi SDM terutama pada sektor makanan dan minuman di Indonesia.
Determinan Pengungkapan Akuntansi Sumber Daya Manusia (Pada Perusahaan Manufaktur di Bursa Efek Indonesia) Herliza, Bella; Nafsiah, Siti Nurhayati
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10770

Abstract

Human resources (HR) play a crucial role as drivers in all corporate activities. Competent HR bring competitive advantages and add value. Human resource accounting is the process of identifying, measuring, and communicating HR data to various stakeholders. HR is considered a valuable asset to companies, as the company's vision and strategies would not succeed without quality HR. This research focuses on the manufacturing industry in the Indonesia Stock Exchange (IDX), exploring the factors influencing human resource accounting disclosure. The identified population consists of 102 manufacturing companies in the basic and chemical industry sectors listed on the IDX in 2022. The sampling method used is purposive sampling based on considerations that yield a sample of 80 manufacturing companies in the basic and chemical industry sectors. Secondary data used in this study is from the annual reports of the year 2022. Additionally, secondary data is obtained from various company websites, articles, books, and previous research as sources. In this study, the dependent variable is human resource accounting disclosure, while the independent variables are profitability, company size, institutional ownership, product diversification, and share concentration. The research findings indicate that overall, all independent variables have a significant positive influence on human resource accounting disclosure. However, when analyzed separately, variables such as profitability, product diversification, share ownership concentration, and institutional ownership do not have a significant influence on human resource accounting disclosure in manufacturing companies listed on the IDX. Only the variable of company size has a significant influence on human resource accounting disclosure. Keywords: accounting disclosure, HR accounting, human resources (HR), manufacturing industry
Pengaruh Sosialisasi SAK-EP, Tingkat Pendidikan Pemilik, dan Pemahaman Akuntansi Terhadap Implementasi SAK-EP Pada UMKM Di Kota Palembang Fernanda; Nafsiah, Siti Nurhayati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18253

Abstract

The Financial Accounting Standards for Entities Without Public Accountability (SAK EP) were introduced to help micro, small, and medium enterprises (MSMEs) prepare financial statements that are simple yet in line with accounting standards. However, their implementation remains relatively low in practice. This study aims to examine the influence of socialization activities, owners’ educational background, and accounting knowledge on the implementation of SAK EP among MSMEs in Palembang City. A quantitative approach was applied using multiple linear regression analysis, with data collected through questionnaires distributed to MSME owners. The findings reveal that both the educational level of business owners and their accounting understanding significantly affect the adoption of SAK EP, whereas socialization does not have a significant impact. These results support the Theory of Planned Behavior, emphasizing that perceived behavioral control plays a crucial role in shaping accounting practices. The implication is that improving accounting literacy and providing technical training are more effective strategies than relying solely on administrative socialization to enhance the application of SAK EP. Keywords : SAK EP, MSMEs, education, accounting understanding, socialization
Co-Authors afrilia, Devi Agustini, Emilia Akbar, Muhammad Aulia Akuntari, Nur Intan Andika, Pramaisheila Diva Angga Pertiwi Ayu, Astri Bella Herliza Citra Indah Merina Citra Indah Merina Comaria, Ya Rizki Damayanti Damayanti Darwin Darwin Darwin DEWI SARTIKA Dhea, Dhea Diana, Mei Dinny Dinny Evan Hartono, Evan Fernanda Fernanda Fernanda, Fernanda Helda Yudiastuti Herliza, Bella Indah Permata Sari Irwan Septayuda Julianti, Elsya Kharisma Kartini Lestari, Regina liano, Arlon M.Titan Terzaghi Manik, Sasa Ariana Marlindawati Marlindawati Marlindawati Marlindawati, Marlindawati Mega Silvia Merry Agustina Muhammad Titan Terzaghi Mukran Roni Mukran, Mukran Mukronroni Mukronroni Nandita, Nandita Ni Putu Via Kesuma Dewi Nur Intan Akuntari Pertiwi, Angga Putri Hawa Rosmela Dona Ruspiana, Melia Sari, Nia Permata Siti Makwa Terzaghi, Muhammad Titan Trisninawati, Trisninawati Wulandari, Citra Ayu Yudiastuti, Helda