Article Per Year (5 Year)
p-Index From 2021 - 2026
6.312
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PUNDI Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengembangan Manajemen, Bisnis, Keuangan dan Perbankan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JURNAL ECONOMINA Jurnal Dedikasia : Jurnal Pengabdian Masyarakat SWARNA Safari : Jurnal Pengabdian Masyarakat Indonesia DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Mutiara Ilmu Akuntansi JAKBS Management Studies and Business Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Pengabdian Masyarakat Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak SWARNA: Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Management Jurnal Cendekia Ilmiah Ulil Albab Jejak digital: Jurnal Ilmiah Multidisiplin
Putra, Yosep Eka
Universitas Islam Negeri Mahmud Yunus Batusangkar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 44 Documents
Search

 1   2   3   4   5 
PELAPORAN KEUANGAN UMKM PSM DAN CABANG SESUAI DENGAN PSAK 65 Putra, Yosep eka; W, Miftahusa’ada; Trinovila, Rahmi; Rahayu, Sri; Hidayat, Vegi Sabrina; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.140

Abstract

This article discusses the financial recording and reporting practices of the Pekanbaru Shopping Mall (PSM) MSME and its branches, including Batusangkar, Bukit Gombak, and Cubadak. Based on observations and interviews, it was found that the recording system used is still very rudimentary and does not comply with PSAK 65 requirements for the preparation of consolidated financial statements. Transaction recording is limited to cash flow without account classification, without separation between head office and branches, and without the preparation of a structured income statement and balance sheet. Furthermore, internal transactions, such as shipments of goods from head office to branches, are not recorded in accounting, complicating the process of preparing consolidated reports and eliminating inter-unit transactions. These findings indicate the need for improvements to the accounting system at the PSM MSME to provide accurate, relevant, and standardized financial reports. By correctly implementing PSAK 65, the PSM MSME can improve the quality of financial information needed for decision-making and business control
PENGAKUAN TRANSFER PERSEDIAAN ANTARA KANTOR PUSAT DAN CABANG PADA PANDEKA CHICKEN DAN PANDEKA COFFEE 2.0 Putra, Yosep eka; Maharani, Khairunisa; Putri, Rani Meilani; Lestari, Winda Ayu; Andini, Nurmallah; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.141

Abstract

This study aims to analyze the recognition of inventory transfers between the head office (Pandeka Chicken) and branch (Pandeka Coffee 2.0) and to examine its impact on the accuracy of financial reporting. The research employed a descriptive qualitative approach through observation, interviews, and documentation. The findings reveal that the inventory transfer process has not been supported by a standardized accounting system. There is no formal transfer documentation, no transfer pricing policy, and no calculation of cost of goods sold (COGS) at the branch level. In addition, several costs related to production were misclassified as operational expenses, depreciation was not recorded, and the internal control system over inventory remains weak. These conditions resulted in financial statements that do not reflect the actual condition of the business and hinder performance evaluation and financial consolidation between the head office and the branch. The study concludes that the lack of standardized recording procedures for inventory transfer increases the risk of financial misstatement and reduces the reliability of financial information for decision-making. The results provide recommendations for implementing transfer pricing, improving reporting integration, and strengthening internal control procedures.
Penyusunan Laporan Keuangan Fotocopy Pamura Sesuai Dengan SAK EMKM Putra, Yosep eka; Devi, Nayla Permata; Alhumairo, Kamila; m, Melati; Safitri, Lidia; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.142

Abstract

Financial reporting issues remain a major challenge for many micro and small enterprises, including Fotocopy Pamura, which initially operated without formal bookkeeping, asset records, or standardized financial statements. This study examines the preparation of financial statements for Fotocopy Pamura based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation to analyze the recording practices and reporting procedures applied in the business. The results show that the enterprise did not maintain systematic records of income, expenses, capital changes, or fixed assets, and there was no separation between the main unit and its branch. After applying SAK EMKM, the business successfully produced structured and reliable reports, including an income statement, statement of financial position, statement of cash flows, statement of changes in equity, and consolidated financial statements. The application of SAK EMKM significantly improved the relevance and reliability of financial information, enhanced transparency, and supported more accurate managerial decision-making. These findings highlight the importance of standard-based reporting for micro and small enterprises to strengthen financial accountability and business sustainability.
PENERAPAN PSAK 65 DALAM HUBUNGAN PUSAT DAN CABANG TOKO BANGUNAN USAHA BARU Ramadhani, Ilas; Huda, Naimatul; Amanda, Putri; Putra, Yosep Eka; ., Megarahmi
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.146

Abstract

This research is motivated by the weak implementation of accounting in MSMEs that have developed into more than one business unit, such as Toko Bangunan Usaha Baru, which, despite having a head office and branches, does not implement a structured financial recording and reporting system. This study aims to determine the current state of financial recording, identify the factors causing the lack of an adequate accounting system, and provide recommendations for implementing standardized head office and branch accounting to produce reliable financial information. The study used a qualitative approach with interviews and direct observation methods with the business owner as the primary data source. The results showed that the business does not have financial records, does not determine asset depreciation, does not separate private transactions, does not record central-branch inventory movements, and does not have financial reports. Recommendations provided include the implementation of daily cash books, stock cards, recording central-branch asset movements, determining owner salaries, calculating fixed asset depreciation, and preparing basic financial reports in accordance with PSAK EMKM. These findings confirm that the implementation of an appropriate accounting system can improve the accuracy of financial information and become the basis for more effective business decision-making.
PENGAKUAN ASSET TETAP TERHADAP NILAI BUKU ASSET BERSIH STUDIO LOVINDA Putra, Yosep eka; Yusri, Misbah; Hamdani, Muchlas; Hakim, Muhammad Irfanul; Fikri, Nurul; Ismail, Taufik; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.147

Abstract

Studio Photo Lovinda is a business engaged in photography services located in Cubadak and Kubu Rajo, Lima Kaum District, Tanah Datar Regency, West Sumatra. This study aims to determine whether the recognition of fixed assets, depreciation, and determination of the net book value of assets at Studio Photo Lovinda are in accordance with the Fixed Asset Financial Accounting Standards. The data analysis method used is qualitative descriptive analysis, which is a method that describes the company's condition based on actual conditions in the field. Through this approach, the researcher assesses how Studio Photo Lovinda records the acquisition of fixed assets, determines the useful life, calculates depreciation expense, and determines the book value of assets from year to year. In this final report, the author will analyze the calculation of acquisition cost, depreciation of fixed assets, and disposal of fixed assets and their presentation in Studio Photo Lovinda's financial statements using SAK EMKM as a benchmark. Based on the results of the analysis, Studio Photo Lovinda should record the acquisition of fixed assets, determine the useful life, calculate depreciation expenses, and determine the book value of assets from year to year in accordance with the applicable Financial Accounting Standards, so that the profit presented in the financial statements can reflect the actual value and provide reliable information for decision making.
PELAPORAN TRANSAKSI INTERCOMPANY PADA USAHA PENGGILINGAN PADI, STUDI KASUS PADA HULLER PADI SONTY Putra, Yosep eka; Putri, Melati; sari, Mila Yulia; Septiani, Nazila; Hazizah, Nur; ., Rahmadani; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.148

Abstract

This study aims to analyze the intercompany transaction reporting system between the head office and branch units of Huller Padi Sonty, a family-owned rice milling business. Using a qualitative research method with a case study approach, data were collected through field observations, in-depth interviews with owners and managers, and examination of available financial documents. The findings reveal that intercompany reporting practices are not conducted systematically due to the absence of clear financial separation, lack of structured asset and capital records, and the unavailability of standardized accounting procedures. Transactions such as capital transfers, asset usage, and revenue recording are still performed manually without reciprocal journal entries between the head office and the branch. This condition leads to inaccuracies in preparing consolidated financial reports and creates potential discrepancies in profit calculation. The study recommends implementing a basic accounting system that includes standardized account classification, regular reconciliation, proper intercompany journal entries, and documented SOPs to ensure transparency and accuracy in intercompany reporting. These findings are expected to serve as guidance for agro-industrial in improving financial management and interunit consolidation practices.
Evaluasi Profitabilitas Produk Melalui Analisis Differensial : Mempertahankan Atau Menghentikan Rahmi, Mega; Putra, Yosep Eka; Rahmadani, Rahmi; Fitri, Sari Ramadani; Andari, Sonia; Agustin, Yona Amelia
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i1.14223

Abstract

UMKM Kopi Kiniko merupakan produsen kopi lokal yang menghadapi penurunan penjualan pada produk bubuk kopi kemasan 90 gram sehingga diperlukan evaluasi kelayakan produksi untuk mendukung keputusan manajerial. Penelitian ini bertujuan untuk menganalisis apakah produk 90 gram perlu dipertahankan atau dihentikan dengan menggunakan pendekatan analisis diferensial. Penelitian dilakukan dengan metode kuantitatif deskriptif melalui pengumpulan data biaya, pendapatan, observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa seluruh lini produk Kopi Kiniko masih memberikan kontribusi positif terhadap laba perusahaan. Analisis diferensial menegaskan bahwa produk 90 gram masih layak dipertahankan karena penghentian produksi akan berdampak negatif terhadap profitabilitas dan tetap menyisakan biaya tetap yang harus ditanggung perusahaan. Dengan demikian, keputusan yang tepat bagi manajemen adalah mempertahankan produksi bubuk kopi 90 gram serta mengoptimalkan strategi pemasaran untuk meningkatkan penjualan di masa mendatang.
PENDAMPINGAN BAGI GENERASI MUDA UNTUK MEMBANGUN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI NAGARI KUBANG PUTIH KABUPATEN AGAM Romi Susanto; Juarsa Badri; Yosep Eka Putra; Henryanto Abaharis; Alfian Alfian
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37682

Abstract

Pendampingan wirausaha muda diberikan kepada generasi milenial dan generasi Z yang tinggal di Nagari Kubang Putih Kabupaten Agam. Tujuan pendampingan ini untuk mempersiapkan unit usaha bagi wirausaha muda dan menciptakan lapangan kerja baru bagi penduduk di Kabupaten Agam Provinsi Sumatera Barat. Klasifikasi unit usaha yang akan mendapatkan pendampingan adalah unit usaha mikro, kecil dan menengah (UMKM). Kegiatan pendampingan akan dilakukan dengan cara offline. Pendampingan offline dilakukan degan cara cross check dan mentoring unit usaha yang dijalankan wirausaha muda. Pendampingan wirausaha secara offline ini berhasil memberikan manfaat ekonomi berupa: 1) menciptakan unit bisnis baru; 2) pemahaman konsep manajamen usaha; 3) tambahan pendapatan dari profit usaha; 4) menumbuhkan motivasi dan rasa percaya diri; 5) menciptakan lapangan kerja baru.
Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Akuisisi: Studi pada Perusahaan yang Diakuisisi di Bursa Efek Indonesia Tahun 2025 Yosep Eka Putra; Miftahur Rahmah; Putri Khairul Nisa; Liana Putri Nabila; Putri Putri
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i2.2355

Abstract

Acquisition is one of the external growth strategies aimed at improving efficiency, expanding market share, and strengthening corporate performance. However, the implementation of acquisitions does not always lead to immediate improvements in financial performance. This study aims to analyze the comparison of financial performance before and after acquisitions among companies listed on the Indonesia Stock Exchange (IDX) in 2025. The research employs a descriptive quantitative method using secondary data obtained from the companies’ annual financial statements for the 2024-2025 period. The sample consists of 10 companies selected through purposive sampling. The analysis was conducted by comparing profitability, liquidity, solvency, and activity ratios. The findings indicate that most companies experienced a decline in profitability and activity ratios during the first year following the acquisition. This condition suggests that the post-acquisition integration process requires time before optimal economic benefits can be realized. On the other hand, the increase in liquidity ratios among the majority of companies reflects an improvement in their ability to meet short-term obligations. Meanwhile, changes in solvency ratios varied according to the financial conditions of each company. These findings confirm that the impact of acquisitions on financial performance tends to be more evident in the long term rather than in the short term.
Analisis Keuangan 11 Perusahaan Non-Finansial yang Terdaftar di Bei Sebelum dan Sesudah Melakukan Akuisisi di Tahun 2025 Yosep Eka Putra; Intan Salsabilla; Dhilsy Faisya Azzahra; Diva Avivah; Claudea Amanda
Jurnal Mutiara Ilmu Akuntansi Vol. 4 No. 3 (2026): Akuntansi: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v4i3.4385

Abstract

This study aims to assess the financial performance of 11 non-financial companies that conducted acquisitions in 2025 and are listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-comparative approach with a case study design, six financial ratios were analyzed: Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE). Data were obtained from consolidated financial statements as of December 31, 2024 (pre-acquisition) and December 31, 2025 (post-acquisition). The results show that the impact of acquisitions varies across companies. No consistent or significant differences were found in the CR, DAR, DER, ROA, or ROE ratios between the two periods. Meanwhile, the TATO ratio tended to decrease after the acquisition, indicating that the newly consolidated assets have not yet operated optimally. These findings confirm that the short-term financial impact of an acquisition is heavily influenced by the transaction’s funding structure, the size of the acquired entity, and the industry sector. This study contributes to the financial accounting literature on corporate acquisition strategies in the Indonesian capital market.
Co-Authors ., Megarahmi A, Elsa Hidayatul Abaharis, Henryanto Aditya Fahreza Agustin, Yona Amelia Ahmad Valevi Aida, Resvina Aidila Fitri Alfian Alfian Alfian Alfian Alfian Alfian Alfian Alhayyu, Alhayyu Alhumairo, Kamila Amanda, Putri Andari, Sonia Andini, Nurmallah Asnathur Aisya, Perwira Assyifatul Jamila Badri, Juarsa Bunda, Dina Permata Claudea Amanda Dani, Bima Rahmad Das, Nidia Anggreni Desi Wulandari, Desi Devi, Nayla Permata Dhilsy Faisya Azzahra Dinata, Citra Putri Diva Avivah Diva Fadillah Ramika Doli Zulmita Eficandra Elva Dona Fadhilah, Rahmah Fitri Fadila, Ulfa Fatimah Azzahra Fernos, Jhon Fikri, Nurul Fitri, Aidila Fitri, Sari Ramadani Hafidzha, Gustia Hakim, Muhammad Irfanul Hamdani, Muchlas Hane Johan Hanif Hidayatullah Hasanah, Niddhatul Hidayat, Teguh Hidayat, Vegi Sabrina Hidayati, Habibatul Huda, Naimatul Indri Nazwah Intan Salsabilla johan, hane Khairil Aswan Lestari, Winda Ayu Liana Putri Nabila Lusi Ramadhani M, Melati Madiah, Ainil Maharani, Khairunisa Maharani, Salsa Nanda Marlin, Khairul Masdar, Rita Maulana, Vickry Adha Yurdeka Mega Rahmi Melati Putri Mery Handayani Miftahur Rahmah Naimatulhuda, Naimatulhuda Naysilla Rasya Nur Hazizah Patriansah, Cerry Putri Khairul Nisa Putri Putri Putri, Gushita Putri, Rani Meilani Rahim, Alyah Nur Rahmadani . Rahmadani, Novida Rahmadani, Olivia Rahmadani, Rahmi Rahmi Rahmadani Ramadani, Diva Ramadhani, Ilas Rena Karmila Riza Yulia Putri Rohel, Natasya SAFITRI, LIDIA Sari Ramadani Fitri Sari, Mila Yulia Septiani, Nazila Sonya Futri Ramafina SRI RAHAYU Sulastri Caniago Susanto, Romi Syafni, Bintang Taufik Ismail Trinovila, Rahmi Valencia, Dheva W, Miftahusa’ada Wahyu Gusriandari Wulansari, Novani Yusri, Misbah