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ANALISIS PENERAPAN INTERNATIONAL ACCOUNTING STANDARD (IAS) 41 PADA PT. SAMPOERNA AGRO, Tbk Adita Adita; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.502 KB)

Abstract

Biological assets are plant and animal live which have biological transformation. Biologicaltransformation consists of a process of growth, degeneration, production, and procreation thatcause qualitative and quantitative changes. Standards which arrange the biological asset is IAS 41.The analysis of this study was conducted using comparative qualitative method through a casestudy in one of the farm company which is listed in Indonesia Stock Exchange, PT. SAMPOERNAAGRO, Tbk. The data which is used is secondary data from annual report in 2011. The analysis ofthis data was processed using descriptive quantitative method in order to find the impact of theapplication of IAS 41 in that company. The results of this study showed there was no significantdifferent between the measurement, recognition, and disclosure of biological assets before andafter applied IAS 41. But when IAS 41 was applied there was no confession about the existence ofaccumulation depreciation, so that there is an increase of those biological assets. Themeasurement of biological assets used fair value so that it is more relevant than today. Thebiological assets are grouped based on the age of the plant to measure the fair value.
Pengaruh Marketing Mix Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Produk Minuman Mixue Cabang Mojosari Adita Adita; Rama Rama; Nersiwad Nersiwad; Budi Utami
Jurnal Manajemen Riset Inovasi Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v1i4.1778

Abstract

The development of franchise businesses in the field of f&b is a form of human innovation and creativity as we live in modern times and this has led to high competition. This competition makes business actors implement marketing strategies with the aim of attracting consumers through purchasing decisions. This study aims to determine the effect of Marketing Mix and Service Quality on Purchase Decisions for Mixue beverage products in the Mojosari branch. This study used a quantitative method with a sample of 100 respondents using accidental sampling technique. The data collection method used online questionnaires and used data processing tools in the form of IBM SPSS 26. The results showed that marketing mix and service quality had a positive and significant effect on purchasing decisions at Mixue outlets Mojosari branch.