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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Ilmiah Ecosystem Jurnal Sistem Informasi Kaputama (JSIK) Indonesian Journal of Electrical Engineering and Computer Science Jurnal Teknologi Sistem Informasi dan Sistem Komputer TGD Kesatria : Jurnal Penerapan Sistem Informasi (Komputer dan Manajemen) Scientific Journal of Informatics PUBLIDIMAS CSRID Access: Journal of Accounting, Finance and Sharia Accounting
Setiawan, Adil
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Journal : Access: Journal of Accounting, Finance and Sharia Accounting

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Analisis Pengakuan Pendapatan Berdasarkan PSAK No. 34 pada PT FAF Yuzal Pratama Sabriadi, Sabriadi; Menne, Firman; Setiawan, Adil
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 1 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i1.2542

Abstract

Penelitian bertujuan untuk mengevaluasi penerapan pengakuan pendapatan berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 34 pada PT FAF YUZAL PRATAMA, sebuah perusahaan yang bergerak di bidang jasa konstruksi. PSAK No. 34 mengatur perlakuan akuntansi atas kontrak konstruksi, khususnya pengakuan pendapatan dengan metode persentase penyelesaian (percentage of completion method). Metode ini dipilih karena mampu mencerminkan kinerja keuangan perusahaan secara lebih akurat selama masa pengerjaan proyek. Penelitian dilakukan dengan menggunakan pendekatan kualitatif deskriptif, serta menganalisis data sekunder berupa laporan keuangan periode 2019–2021. Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan prinsip pengakuan pendapatan sesuai PSAK No. 34 secara umum, namun terdapat beberapa kendala seperti keterbatasan sumber daya manusia, sistem pencatatan yang belum terintegrasi, serta kesulitan dalam mengestimasi biaya dan progres proyek. Meskipun demikian, perusahaan berupaya meningkatkan kepatuhan terhadap standar melalui pelatihan internal dan penguatan kontrol keuangan. Penelitian ini menyimpulkan bahwa penerapan PSAK No. 34 pada PT FAF YUZAL PRATAMA sudah berada pada jalur yang tepat, namun masih memerlukan peningkatan dari sisi teknis dan manajerial agar dapat menciptakan laporan keuangan yang lebih relevan, andal, dan transparan. This study aims to evaluate the implementation of revenue recognition based on the Indonesian Financial Accounting Standards (PSAK) No. 34 at PT FAF YUZAL PRATAMA, a company engaged in the construction services sector. PSAK No. 34 governs accounting treatments for construction contracts, particularly the revenue recognition using the percentage of completion method. This method is preferred as it better reflects the financial performance of companies over the duration of long-term projects. The research adopts a qualitative descriptive approach, analyzing secondary data such as financial statements from 2019 to 2021. The findings indicate that the company has generally applied the revenue recognition principles in accordance with PSAK No. 34. However, challenges remain, including limited human resources, non-integrated accounting systems, and difficulties in estimating project costs and physical progress. Despite these obstacles, the company has made efforts to improve compliance through internal training and financial control enhancement. The study concludes that the application of PSAK No. 34 at PT FAF YUZAL PRATAMA is on the right track, although further improvements in technical and managerial aspects are necessary to produce financial reports that are more relevant, reliable, and transparent.
Analisis Kinerja Keuangan Pada PT Pelabuhan Indonesia (Persero) Regional 4 Rachman, Abdul; Sapiri, Muhtar; Setiawan, Adil
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 1 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i1.2546

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Pelabuhan Indonesia (Persero) Regional 4 Makassar periode 2018–2021 berdasarkan standar penilaian kinerja BUMN. Analisis dilakukan melalui delapan rasio keuangan utama yang mencakup aspek profitabilitas, likuiditas, efisiensi, dan struktur permodalan. Hasil penelitian menunjukkan bahwa secara umum kinerja keuangan perusahaan berada dalam kategori cukup baik dan stabil, meskipun terdapat fluktuasi pada beberapa indikator seperti ROI dan TATO. Likuiditas dan efisiensi pengelolaan aset menunjukkan hasil optimal, sementara struktur permodalan memerlukan penguatan. Temuan ini memberikan gambaran bahwa perusahaan telah memenuhi sebagian besar standar kinerja BUMN, namun diperlukan strategi lanjutan untuk meningkatkan daya saing dan keberlanjutan. This study aims to analyze the financial performance of PT Pelabuhan Indonesia (Persero) Regional 4 Makassar for the period 2018–2021 based on the State-Owned Enterprises (SOE) performance assessment standards. The analysis was carried out through eight key financial ratios covering profitability, liquidity, efficiency, and capital structure aspects. The results show that, in general, the company's financial performance is in a fairly good and stable category, although there were fluctuations in several indicators such as ROI and TATO. Liquidity and asset management efficiency showed optimal results, while the capital structure requires strengthening. These findings indicate that the company has met most of the SOE performance standards; however, further strategies are needed to improve competitiveness and sustainability.
Analisis Pengelolaan Anggaran Dan Pendapatan Belanja Daerah Pada Sekretariat Dewan Perwakilan Rakyat Daerah Kabupten Gowa Pandere, Perawati; Suriani, Seri; Setiawan, Adil
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 1 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i1.2656

Abstract

Penelitian bertujuan untuk mengetahui bagaimana pelaksanaan manajemen anggaran dan pengeluaran daerah di Sekretariat Dewan Perwakilan Rakyat Daerah (DPRD) Kabupaten Gowa. Objek penelitian ini adalah Sekretariat DPRD Kabupaten Gowa. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kualitatif, yang bertujuan untuk menggambarkan dan memahami secara mendalam proses pengelolaan anggaran dan pengeluaran di lingkungan Sekretariat DPRD. Hasil penelitian menunjukkan bahwa (1) manajemen pendapatan di Sekretariat DPRD Kabupaten Gowa dapat dikategorikan baik, hal ini terlihat dari tingkat persentase realisasi pendapatan terhadap anggaran yang mencapai 100%. Capaian ini menunjukkan bahwa pendapatan yang direncanakan telah sepenuhnya terealisasi dalam periode anggaran yang berjalan. (2) Pengelolaan pengeluaran di Sekretariat DPRD Kabupaten Gowa juga dapat dikatakan baik, hal ini terlihat dari tingkat persentase realisasi pengeluaran terhadap anggaran sebesar 76%. Meskipun realisasi pengeluaran tidak mencapai 100%, kondisi ini mencerminkan adanya efisiensi dalam penggunaan anggaran karena tidak terdapat pengeluaran yang melebihi anggaran yang telah ditetapkan. Secara keseluruhan, implementasi manajemen keuangan di Sekretariat DPRD Kabupaten Gowa menunjukkan tata kelola yang baik dengan pencapaian pendapatan yang optimal dan penggunaan pengeluaran yang terkendali sesuai dengan ketentuan anggaran yang berlaku. The purpose of this study was to determine how budget management and regional expenditure were implemented at the Secretariat of the Regional House of Representatives (DPRD) Gowa Regency. The object of this study is the Secretariat of the DPRD Gowa Regency. This study employed a descriptive qualitative research method designed to describe and comprehensively understand the process of budget and expenditure management within the DPRD Secretariat. The results of the study show that (1) income management at the Secretariat of DPRD Gowa Regency can be considered good, as indicated by the percentage level of income realization against the budget reaching 100%. This achievement shows that the planned revenues were fully realized during the fiscal year. (2) Expenditure management at the Secretariat of DPRD Gowa Regency is also considered good, as reflected in the percentage level of expenditure realization against the budget of 76%. Although the realization of expenditure did not reach 100%, this condition reflects efficiency in budget utilization, as there were no expenditures exceeding the allocated budget. Overall, the implementation of financial management at the Secretariat of DPRD Gowa Regency demonstrates good governance, with optimal revenue realization and controlled expenditure utilization in accordance with applicable budgetary provisions.
Co-Authors Abdul Rachman Akbar, Muhammad Barkah Ananda, Dea Annisa Rahma Ashari, Annisa Aulia, Novi Bagus Riski Dwiki Putri, Dini Ridha Firman Menne Fitri Insani Habib, Nurhayati Jamaluddin, Jaja Krismona, Lumi Manza, Yuke Muhammad Ridwan Muhammad Sadikin Nasution, M. Irfan Aldy Novi Yanti Okfalisa Okfalisa Pandere, Perawati Pane, Rahmadani Rambe, Lima Hartimar Rika Rosnelly, Rika Riski, Bagus Rofiqoh Dewi Ruri Hartika Zain Sabriadi, Sabriadi Sapiri, Muhtar Siregar, Kiki Putri Ani Soeheri Soeheri, Soeheri Sumijan Sumijan Sumijan, S Suriani, Seri Syahputra, Firman Syamanta, Arbana Tajuddin, Muhammad Yuhandri Yuhandri, Yuhandri