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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Boyoh, Jonathan Karlo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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EVALUASI PENERAPAN PSAK NO. 30 KE PSAK NO. 73 TENTANG SEWA ASET TETAP PADA PT. ANGKASA PURA I (PERSERO) CABANG SAM RATULANGI MANADO Boyoh, Jonathan Karlo; Sondakh, Jullie J.; Rondonuwu, Sientje
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 4 (2020): JE VOL 8 NO 4 (2020)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.982 KB) | DOI: 10.35794/emba.v8i4.31593

Abstract

Mulai 1 Januari 2020 PSAK No. 73 Sewa berlaku, menggantikan PSAK No. 30 Sewa. PSAK No. 30 mengalami banyak perubahan terutama dari sisi penyewa. Berdasarkan PSAK No. 73, penyewa tidak akan lagi mengklasifikasikan sewa sebagai sewa operasi atau sewa pembiayaan. Penyewa diminta untuk mengkapitalisasi semua sewa yang mereka miliki, kecuali untuk sewa jangka pendek atau sewa dengan aset pendasar bernilai rendah. Adanya perubahan ini akan mempengaruhi laporan keuangan perusahaan. Penelitian ini bertujuan untuk mengevaluasi penerapan PSAK No. 30 dan melihat dampak penerapan PSAK No. 73 tentang sewa aset tetap terhadap laporan keuangan PT. Angkasa Pura I (Persero) Cabang Sam Ratulangi Manado. Penelitian ini menggunakan metode kualitatif deskriptif, dimana dalam pengumpulan data dilakukan dengan wawancara dan dokumentasi. Hasil penelitian menunjukan bahwa perlakuan akuntansi sewa aset tetap yang diterapkan oleh perusahaan secara umum telah sesuai dengan PSAK No. 30. Selanjutnya dengan menerapkan PSAK No. 73, akan mengalami peningkatan nilai aset dan nilai liabilitas pada laporan posisi keuangan yang otomatis akan menimbulkan beban bunga dan beban penyusutan pada laporan laba rugi perusahaan.Kata kunci: sewa, aset tetap, sewa pembiayaan, psak no. 30, psak no. 73
ANALISIS PENERAPAN GOOD GOVERNANCE DALAM PENYUSUNAN ANGGARAN SKPD PEMERINTAH KOTA BITUNG Boyoh, Jonathan Karlo; Saerang, David P. E.; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v14i2.53505

Abstract

The purpose of this study is to determine the application of Good Governance in the preparation of the budget of the SKPD of the Bitung City Government. This type of research is research using qualitative methods and descriptive approaches. To obtain the necessary data, researchers conducted data collection activities by means of participatory observation, in-depth interviews, and documentation analysis. The results of this study show that the application of Good Governance in the preparation of the budget of the Regional Apparatus Work Unit (SKPD) of the Bitung City Government from 9 principles of Good Governance, Principles of Participation, Principles of Accountability/Responsibility, Principles of Openness/Transparency, Principles of Law Enforcement, Principles of Responsiveness, Principles of Agreemen /Deliberation Orientation, Principles of Effectiveness and Efficiency, Principles of Strategic Vision have been done well, but the Principles of Equality of Justice have not been done as it should. The results of this study also found that there is a lack of synergy in preparing budgets by SKPD with third parties, so SKPD must increase synergy with third parties in preparing each budget. Furthermore, researchers found that human resources at the SKPD of the Bitung city government still do not understand digital technology, this greatly affects every existing performance so that the implementation of Good Governance in the preparation of the Bitung City Government SKPD budget can run well. Furthermore, the Bitung city government must see and survey the field related to the price of goods so that in preparing the budget with the program to be prepared by the government can run in accordance with the vision and mission of the Bitung city government
Co-Authors David P. E. Saerang Jessy D. L. Warongan, Jessy D. L. Jullie J Sondakh Rondonuwu, Sientje