Article Per Year (5 Year)
p-Index From 2020 - 2025
1.452
P-Index
This Author published in this journals
All Journal EQUILIBRIUM AKSES: Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) JAB (Jurnal Akuntansi dan Bisnis) Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Jurnal Ragam Pengabdian
M. Iqbal Notoatmojo
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)

 1 
ANALISIS PENERAPAN PSAK NO 105 TERHADAP PEMBIAYAAN MUDHARABAH PADA KSPPS BMT ISTIQLAL KOTA PEKALONGAN M. Iqbal Notoatmojo; Rizka Ariyanti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i1.3615

Abstract

This study aims to determine the application of accounting treatment for mudharabah financing carried out by KSPPS BMT Istiqlal Pekalongan City based on PSAK No. 105 which includes recognition, measurement, presentation and disclosure. This study uses qualitative data, and the data sources used are primary data and secondary data. The method used is descriptive qualitative method and data collection techniques by means of field studies (observations and interviews) and documentation. Based on the results of the analysis, it can be concluded that the accounting treatment of mudharabah financing at KSPPS BMT Istiqlal Pekalongan City which includes (1) accounting recognition of mudharabah financing which consists of profit recognition and expense recognition has implemented PSAK no. 105. However, for the recognition of investments, the recognition of losses in the form of non-cash assets and the recognition of receivables have not applied to PSAK No. 105. (2) Accounting measurement of mudharabah financing has not fully implemented PSAK No. 105. The measurement of investment in the form of non-cash assets has not applied to PSAK No. 105. (3) The presentation of accounting for mudharabah financing has implemented PSAK No. 105. (4) Accounting disclosures for mudharabah financing have implemented PSAK No. 105
Analisis Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2017-2021) Rizka Ariyanti; M. Iqbal Notoatmojo; Rizka Muamaroh
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4581

Abstract

ABSTRACT : This study aims to determine the effect of Return On Assets, Debt To Equity Ratio, and Current ratio, Total Asset Turnover, Inventory Turnover Ratio on Price Book Value partially and simultaneously in pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population used in this study are pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sample used in this study is a pharmaceutical sector manufacturing company that meets the criteria sought by researchers who are registered on the Indonesia Stock Exchange (IDX) for a 5 year period from 2017-2021. The method used to test this research is multiple linear regression analysis, partial test (t test) and simultaneous test (F test). Based on the partial test, it shows that Return on Assets, Debt To Equity Ratio, Current ratio, Total Asset Turnover, Inventory Ratio have an effect on Price Book Value.
Co-Authors Ali Imron Ali Imron Darmawan, Dahlia Ira Setiawati Rizka Ariyanti Rizka Muamaroh