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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Management and Business Review Research In Management and Accounting (RIMA) Jurnal Analisa Akuntansi dan Perpajakan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Emerging Business Management and Entrepreneurship Studies JAKPI Journal of Accounting and Finance Management (JAFM) Cakrawala Ekonomi dan Keuangan Research In Management and Accounting (RIMA)
Ahalik, Ahalik
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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HUBUNGAN FAKTOR MAKROEKONOMI DENGAN PENCADANGAN KERUGIAN PENURUNAN NILAI Sjahbandi, Hisyam Abdussalam; Ahalik, Ahalik
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4312

Abstract

PSAK No. 71 is an adoption of IFRS 9 whose implementation has only been effective since January 1, 2020. PSAK 71 as a new regulation will have an impact on companies in Indonesia, especially on companies listed in the LQ 45 index. Especially in calculating CKPN. PSAK 71 introduces a new method for calculating CKPN, namely forward-looking expected loss. In addition to being forward-looking, this new standard also requires companies to include information from past events and current conditions in the calculation and measurement of expected credit loss (ECL). In the new standard, macroeconomic data is one of the supporting factors in calculating a company's CKPN, because it includes information about future events. This means that the company must prepare CKPN for accounts that have the potential for impairment and include macroeconomic data into the calculation of the company's CKPN. This study aims to examine the relationship of macroeconomic factors to the value of the company's CKPN. The macro factors studied by this researcher are inflation, exchange rate and BI rate. The method used in this research is descriptive quantitative with multiple linear regression data processing. The results of this study were found if the macroeconomic data simultaneously did not have a significant effect on the calculation of the CKPN value.
EFFECT OF PSAK 72 IMPLEMENTATION IN PROPERTY AND REAL ESTATE’S FINANCIAL HEALTH Fransisca, Juni; Ahalik, Ahalik
Research In Management and Accounting (RIMA) Vol. 4 No. 2 (2021): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i2.3529

Abstract

PSAK 72 is set to become a single standard regulating revenue recognition and is effective starting January 1st, 2020. This standard has a significant impact on the property and real estate sectors. This study aims to compare the company's financial health before and after the application of PSAK 72 using the Springate and Taffler models. The ratios used to measure the comparison of income in this study are net profit margin and total asset turnover. The population used in the companiy's property and real estate listed on the Indonesia Stock Exchange in 2019-2020. By using a purposive sampling method, the research sample obtained 31 companies. The analytical tool used in this test is the Wilcoxon signed-rank test. The results showed a significant decrease in net profit margin and total asset turnover between before and after the implementation of PSAK 72 and the effect on financial health as measured by the Springate and Taffler models.
DEVELOPING UMKM BUSINESS THROUGH ACCOUNTING EDUCATION IN AN EFFORTS TO IMPROVE THE ECONOMY IN KADUDAMPIT VILLAGE, SUKABUMI REGENCY Indupurnahayu, Indupurnahayu; Lysandra, Shanti; Catheryn, Catheryn; Sparta, Sparta; Ahalik, Ahalik
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2439

Abstract

The purpose of this community service activity is to contribute to Accounting education for MSMEs by implementing several stages, namely bookkeeping and calculating the cost of products that can improve skills in MSME businesses. The implementation of community service activities consists of several stages: The planning stage by conducting observations and preliminary interviews with prospective partners. The stage of carrying out activities in the form of accounting education. The monitoring stage carries out post-test activities which aim to see the problems being faced by MSMEs in preparing financial reports independently. This community service was carried out in Kadudampit village on June 29, 2024. Accounting education was attended by 31 business actors consisting of three villages, namely tourism MSMEs, processed food MSMEs, trade and agriculture MSMEs. The results of the community service evaluation showed that there had been an increase in knowledge in accounting records, although it was not optimal. The preparation of inadequate financial reports and the calculation of the cost of production that was not yet accurate would have an impact on determining the selling price. In this case, there still needs to be assistance until they can be independent in efforts to improve the economy with MSME business strategies in the Kadudampit village environment.
Co-Authors Adella, Monica Catheryn, Catheryn Christian, Kelvin Dewi, Novy Silvia Fransisca, Juni Hakki, Tandry Whittleliang Indupurnahayu Isnawati Isnawati Layaputra Soekamto, Yangsen Lysandra, Shanti Melawati, Desi Nabilhajid, Haren Penggala Novanto, Yosan Safrudin Safrudin Sjahbandi, Hisyam Abdussalam Sparta, Sparta suhanda , Hadis Temy Setiawan, Temy