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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) JCA (Jurnal Cendekia Akuntansi) Neraca Manajemen, Akuntansi, dan Ekonomi
Naruli, Akhmad
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Economics, Econometrics & Finance Environmental Science Social Sciences

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Implementasi PSAK 69 Agrikultur Terhadap Penilaian Aset Biologis pada Industri Perkebunan Nanas di Kabupaten Kediri Awalina, Putri; Sari, Debby Monica Kartika; Naruli, Akhmad
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4736

Abstract

ABSTRAK Penelitian ini membahas mengenai implementasi PSAK 69 Agrikultur pada entitas agrikultur pada sektor perkebunan nanas tepatnya pada Kelompok Tani Sari Bumi di Kecamatan Ngancar, Kab. Kediri. Tujuan dari penelitian ini adalah memberikan pemahaman mengenai implementasi PSAK 69 Agrikultur untuk menilai aset biologis nanas. Jenis penelitian ini adalah deskriptif kuantitatif dengan sumber data primer dan sekunder. Teknik pengumpulan data adalah wawancara secara langsung dan dokumentasi. Hasil penelitian menunjukkan bahwa Kelompok Tani Sari Bumi belum memahami dengan baik PSAK 69 Agrikultur. Nilai dari aset biologis nanas belum diakui pada laporan keuangan, tetapi dilihat dari pengakuan dan pengukuran sudah sesuai dengan PSAK 69 Agrikultur, sedangkan untuk penyajian dan pengungakapan belum sesuai. Dalam implementasi PSAK 69 Agrikultur kendala yang dihadapi Kelompok Tani Sari Bumi adalah keterbatasan sumber daya manusia mengenai akuntansi keuangan serta tidak adanya kewajiban untuk mempublikasikan laporan keuangan sehingga menyebabkan ketidakpatuhan terhadap standar yang berlaku. Kata Kunci : PSAK 69 Agrikultur, Aset Biologis, Nanas ABSTRACT This study discusses the implementation of PSAK 69 Agriculture in pineapple plantation agricultural entities at the Kelompok Tani Sari Bumi in Ngancar District, Kediri Regency. The study aims to provide an understanding of the implementation of PSAK 69 Agriculture to assess the biological assets of pineapple. The type of reseacrh is descriptive quantitative, using primary and secondary data sources. Data collection techniques involved direct interviews and documentation. The results of the research show that the Kelompok Tani Sari Bumi has not yet understood PSAK 69 Agriculture. The value of biological assets of pineapple has not been recognized in the financial statements, but in terms of recognition and measurement, it complies with PSAK 69 Agriculture. However, in terms of presentation and disclosure, it is not yet in line with the standard. This is due to limited financial accounting expertise and the absence of a requirement to publish financial reports, leading to non-compliance with applicable standards. Keywords : PSAK 69 Agriculture, Biologic Assets, Pineapple
Penerapan Perencanaan Pajak Penghasilan Badan sebagai Strategi Penghematan Pembayaran Pajak pada Yayasan Pendidikan Alawiya Ashara Syakura; Naruli, Akhmad; Rahayu, Puji
JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v7i2.2356

Abstract

This research focuses on the implementation of the Tax Expense Reduction on Educational Foundations by applying tax facilities in accordance with the Minister of Finance Regulation Number 68/PMK.03/2020. This research uses a quantitative descriptive method by analyzing secondary data from the Al Huda Islamic Education Foundation to compare calculations. The results of the study reveal that the Education Foundation can minimize the tax payable by reusing the surplus by planning the allocation of the use of surplus, submitting a Statement of the use of surplus to the Tax Office and also attaching details of the use of surplus along with a report in the Annual Corporate Tax Return. So that the Education Foundation can reduce tax payments owed and can maximize the procurement of facilities and infrastructure provided by the Education Foundation.
Analisis Investasi Modal Dalam Pengembangan Usaha CV Ortidjoe Utama Group Susilowatik, Anik; Yani, Ahmad; Naruli, Akhmad
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 7 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i7.12371

Abstract

One of the bakery businesses in Kediri, namely CV Ortidjoe Utama Group, has a new branch development with its own capital that has not been realized because it does not have a good financial analysis. Management with good capital investment analysis is expected to minimize failure. Financial analysis techniques that can be used include Payback Period, Accounting Rate of Return, Profitability Index, Internal Rate of Return and Net Present Value. The results of the study showed that the PP method for 1 year 1.7 months with a PP standard of ≤ 2 years is feasible to run. The ARR method is 87.6% with an ARR standard> 8.375% taken from the FR0076 bond coupon, so the business is feasible to run. The PI method is 1.752 with a PI standard> 1, so it is feasible to run. The IRR method is 47.12763634% with an IRR standard> 8.375% taken from the FR0076 bond coupon, so the business is feasible to run. The NPV method is Rp89,002,928.80 with an NPV standard> 0, so the business is feasible to run. The results of the calculations of the five methods stated that the development of the Ortidjoe Bakery business was feasible.
Co-Authors ahmad yani Alawiya Ashara Syakura Awalina, Putri Puji Rahayu Sari, Debby Monica Kartika Susilowatik, Anik