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Oktariyani, Amanda
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Computer Science & IT Economics, Econometrics & Finance Education

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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 Current Ratio, DER, TATO dan EBITDA Terhadap Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Oktariyani, Amanda
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.89

Abstract

This study aims to determine whether the financial ratios that proxied by Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Earning Before Interest, tax, Depreciation, and Amortization affect to Financial distress in manufacturing companies listed on the IDX from 2013 to 2017. The samples consist of 46 manufacturing companies. The data analysis method used is logistic regression analysis. The results showed that Total Asset Turnover and Earning Before Interest, Tax, Depreciation and Amortization influence partially to Financial Distress. Whereas, Current Ratio and Debt to Equity Ratio has not influence partially to Financial distress. The results showed that Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Earning Before Interest, Tax, Depreciation and Amortization (EBITDA) influence simultaneously to Financial Distress on manufacturing companies listed on Indonesia Stock Exchange (IDX) 2013-2017.
Pengaruh Pendapatan Asli Desa, Dana Desa dan Alokasi Dana Desa Terhadap Belanja Desa di Provinsi Sumatera Selatan Renaldy, Dwingki; Pangaribuan, Sonang Pestaria; Oktariyani, Amanda
Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i2.286

Abstract

This study aims to determine the Impact of Village Original Income, Village Funds, and Village Fund Allocation on Village Expenditure in South Sumatra Province. The research is specifically focused on the regencies/cities within South Sumatra Province. The study utilizes secondary data obtained from the revenue and expenditure realization reports of village governments in South Sumatra Province. The sample consists of 10 regencies/cities with a total of 40 observation data points from the village government revenue and expenditure realization reports in South Sumatra Province. The data analysis technique employed is multiple linear regression using SPSS software version 26. The results indicate that simultaneously, Village Original Income, Village Funds, and Village Fund Allocation have a positive effect on Village Expenditure. Furthermore, partially, Village Original Income does not affect Village Expenditure, whereas Village Funds and Village Fund Allocation positively affect Village Expenditure. The findings emphasize the importance of optimizing the management of Village Funds and Village Fund Allocation to enhance productive village expenditures, while strategies to increase the contribution of Village Original Income need further development.
Co-Authors Agung Anggoro Seto Ermina Mayasari, Veny Pangaribuan, Sonang Pestaria Rachmawati, Yuni Renaldy, Dwingki