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All Journal Jurnal Ilmiah Mahasiswa FEB Journal of Enterprise and Development (JED)
Dian Martha Nurrul Amanah
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Economics, Econometrics & Finance Education

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ANALISIS PERBANDINGAN PERLAKUAN AKUNTANSI ASET BIOLOGIS PADA INDUSTRI PERKEBUNAN (Studi Kasus pada PT Sampoerna Agro Tbk dan PT Dharma Satya Nusantara Tbk) Dian Martha Nurrul Amanah; Riska Fitriasari
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.516 KB)

Abstract

This study aims to provide an overview of related variations arising on the disclosure of biological assets by comparing the accounting treatment for biological assets between plantations entities. PT Sampoerna Agro Tbk chosen because it has begun to apply IAS 41 Agriculture, although not fully. This is evident from the statement of management which states that in determining the market price of CPO, the company uses the spot price. Meanwhile, as the entity comparison, PT Dharma Satya Nusantara Tbk selected based on the similarity value of biological assets and corporate performance is not much different. The method used was a descriptive case study. Data were obtained from the annual reports of each entity. Analysis of the data is processed into five aspects: the scope of the report, a description of the biological assets, the recognition and measurement of biological assets, the recognition of fair value, and government grants. The results of this study indicate that the two companies still have not applied the fair value of biological assets as a method of measurement. However, in determining the age of the plant, both of them have a different measurement of plant age which greatly affect the value of the asset. Oriented to IAS 41 Agriculture, the results of this study try to point the public entities, especially plantations entities, to start "learning" apply the fair value. This is intent that in the future can produce accounting information which relevant and reliable.Keywords: Biological Assets, Financial Statement, IAS 41.
The effect of experience economy on augmented reality-based marketing apps: a study of consumer satisfaction Amanah, Dian Martha Nurrul; Putri, Novinda Krisna; Aini, Nurul
Journal of Enterprise and Development (JED) Vol. 5 No. 3 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5i3.8014

Abstract

Purpose — The objective of this paper is to examine the impact of the experience economy on augmented reality-based marketing apps and their influence on consumer satisfaction.Method — The research strategy employed in this study is a quantitative approach, utilizing survey methods. The primary data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The process of data collection encompassed the distribution of online questionnaires to participants who actively utilize smartphones. These participants were then required to engage with one of the five augmented reality marketing applications selected for this study: Shopee (Beauty Cam), Sephora (Virtual Artist), IKEA Place, Dulux (Visualizer), and Kinder Joy (Applaydu). To enhance the robustness of the findings, a total of 230 respondents were included in this study.Result — The study revealed that aesthetics have a positive influence on entertainment, learning, and escapism. Furthermore, entertainment, learning, and escapism have a positive influence on satisfaction.Contribution — The academic contribution of this study lies in its meticulous replication undertaken within a unique contextual setting featuring variations in subjects, objects, and research environments. This deliberate approach not only serves to reinforce the existing knowledge base but also elevates its applicability across diverse scenarios. The study's core scholarly merit emerges from its comprehensive exposition of the intricate mechanisms through which the augmented reality experience economy influences customer satisfaction, all situated within the distinctive socio-cultural and economic landscape of Indonesia.
The effect of experience economy on augmented reality-based marketing apps: a study of consumer satisfaction Amanah, Dian Martha Nurrul; Putri, Novinda Krisna; Aini, Nurul
Journal of Enterprise and Development (JED) Vol. 5 No. 3 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5i3.8014

Abstract

Purpose — The objective of this paper is to examine the impact of the experience economy on augmented reality-based marketing apps and their influence on consumer satisfaction.Method — The research strategy employed in this study is a quantitative approach, utilizing survey methods. The primary data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The process of data collection encompassed the distribution of online questionnaires to participants who actively utilize smartphones. These participants were then required to engage with one of the five augmented reality marketing applications selected for this study: Shopee (Beauty Cam), Sephora (Virtual Artist), IKEA Place, Dulux (Visualizer), and Kinder Joy (Applaydu). To enhance the robustness of the findings, a total of 230 respondents were included in this study.Result — The study revealed that aesthetics have a positive influence on entertainment, learning, and escapism. Furthermore, entertainment, learning, and escapism have a positive influence on satisfaction.Contribution — The academic contribution of this study lies in its meticulous replication undertaken within a unique contextual setting featuring variations in subjects, objects, and research environments. This deliberate approach not only serves to reinforce the existing knowledge base but also elevates its applicability across diverse scenarios. The study's core scholarly merit emerges from its comprehensive exposition of the intricate mechanisms through which the augmented reality experience economy influences customer satisfaction, all situated within the distinctive socio-cultural and economic landscape of Indonesia.
Co-Authors Aini Nurul Putri, Novinda Krisna Riska Fitriasari