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All Journal RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ilmiah Raflesia Akuntansi JURNAL LENTERA AKUNTANSI JURNAL ILMIAH GLOBAL EDUCATION Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Kendali Akuntansi
Puspita Romadhona
Universitas Bina Sarana Informatika
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analisis Perlakuan Akuntansi Terhadap Aktiva Tetap Pada PT. Agung Podomoro Land Tbk Wiwit Rohaeni Yulianti; Puspita Romadhona
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 4 No. 02 (2024): AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.5259

Abstract

Along with the times, the need for information and the quality of financial reports is increasing. Financial statements provide an overview of the company's financial condition that is important for shareholders and other stakeholders. The company aims to improve shareholder welfare through optimal profit generation. One important component in the financial statements is fixed assets, which has a big role in business operations, especially in the property sector such as PT Agung Podomoro Land Tbk. This study aims to analyze the accounting treatment of fixed assets at PT Agung Podomoro Land Tbk. The method used is descriptive analysis of secondary data from the company's financial statements. The results showed that PT Agung Podomoro Land Tbk applies the straight-line method for depreciation of fixed assets with the appropriate useful life. The company also follows PSAK No. 16 on the termination and disposal of fixed assets. Information regarding the value of fixed assets presented in the financial statements has been clearly disclosed, including additions, subtractions, and reclassifications of assets. The implication of this study shows the importance of proper fixed asset management to ensure the accuracy of financial statements and effective decision making.
Implementasi Sistem Informasi Akuntansi Pada Umkm Pabrik Tempe Bapak Welas Depok Puspita Romadhona; Wiwit Rohaeni Yulianti
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 5 No. 01 (2024): AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v5i01.6149

Abstract

This study aims to determine the implementation of accounting information systems in Micro, Small, and Medium Enterprises (MSMEs) with respondents from Mr. Welas Tempe Factory in Depok. The type of research used is a case study. Data collection methods in this study are interviews, observations, and documentation. The data analysis method uses a descriptive analysis method with a qualitative approach. The results of data analysis and discussion of this study indicate that Mr. Welas Tempe Factory still uses recording and is only limited to incoming and outgoing money so that Mr. Welas Tempe Factory cannot carry out the application and readiness of the implementation of the accounting information system due to lack of knowledge about accounting and limited human resources who manage bookkeeping.
Pengaruh Effective Tax Rate Dan Good Corporate Governance Terhadap Underpricing IPO Dengan Reputasi Underwriter Sebagai Variabel Moderasi Pada Perusahaan Yang Melakukan IPO Di Bursa Efek Indonesia Periode 2022-2025 Lutfia; Puspita Romadhona
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1546

Abstract

This study aims to analyze the effect of the Effective Tax Rate (ETR) and Good Corporate Governance (GCG) on the level of Initial Public Offering (IPO) underpricing, with underwriter reputation as a moderating variable, among companies conducting IPOs on the Indonesia Stock Exchange during the 2022–2025 period. This study employs a quantitative approach using secondary data obtained from company prospectuses and financial statements. The sampling technique used was purposive sampling, resulting in a final sample of 70 companies. The analytical methods employed were multiple linear regression and Moderated Regression Analysis (MRA) using SPSS software.The results indicate that the Effective Tax Rate has a positive and significant effect on IPO underpricing, with a coefficient of 0.105 and a significance value of 0.013. Meanwhile, Good Corporate Governance has no significant effect on underpricing, with a significance value of 0.238. Simultaneously, the Effective Tax Rate, Good Corporate Governance, and underwriter reputation have a significant effect on IPO underpricing, with an F-statistic of 14,964 and a significance value of less than 0.001. However, underwriter reputation is unable to moderate the effect of ETR on underpricing, with a significance value of 0.091, or the effect of GCG on underpricing, with a significance value of 0.477. The Adjusted R Square value of the moderation model is 0.390, indicating that the independent variables and interaction terms are able to explain 39% of the variation in underpricing. These findings indicate that tax information, corporate governance, and underwriter reputation are collectively associated with the level of underpricing. However, underwriter reputation is not proven to strengthen or weaken the effects of ETR and GCG on IPO underpricing.
Co-Authors Bambang Hermanto DARMANSYAH . Hamizar, Hamizar IGKA Ulupui Lutfia Musyaffi, Ayatulloh Michael Nurmala Ahmar Riky Darmawan Wahid Aldi Rinanto Widya Suci Lestari Wiwit Rohaeni Yulianti Yulianti, Wiwit Rohaeni