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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal AkunStie (JAS) Jurnal Interprof
Eri Triharyati
Fakultas Ekonomi Dan Bisnis, Universitas Bina Insan
Economics, Econometrics & Finance

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Journal : Jurnal Interprof

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PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH DI KOPI BUBUK ADINDA G19 KOTA LUBUKLINGGAU Khairunnisah Khairunnisah; Eri Triharyati; Yuli Nurhayati
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v6i2.1167

Abstract

This research is a research in the coffee bean industry business, namely UKM Kopi Powder Adinda G19 Lubuklinggau City which has not implemented the appropriate preparation of financial reports according to the Financial Accounting Standards for Micro, Small and Medium Entities. This study uses data collection methods, by observing and recording directly at the research site (observation), conducting direct question and answer questions at the source (interview), and documentation by reading literature guidelines. This type of qualitative research and data analysis techniques use descriptive qualitative methods. The results of this study indicate that the preparation of the financial statements of the UKM Kopi Powder Adinda G19 Lubuklinggau City is not suitable, only the format of income and expenditure is in the preparation of the financial statements. The recording is still very simple due to the lack of knowledge regarding the preparation of financial reports according to applicable standards so that the Adinda G19 Ground coffee UKM has not been able to produce financial report compilations that are in accordance with the standards.
ANALISIS AKUNTANSI PENDAPATAN KONTRAK KONTRAK BERDASARKAN PSAK NO.34 PADA PT. SAMUDRA JAYA LESTARI Neneng Arum Mia; Sardiyo Sardiyo; Eri Triharyati
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v6i2.1196

Abstract

The purpuse of this study is to determine the recognition of income applied by PT.Samudra Jaya lestari whether it is in accordance with PSAK No.34 ( Revision 2015). Revenue is one of the important elements in information of the elemenst related to the size of the profit earned by company.The method used in this research is in the form of financial statements and work contract letters of PT.Samudra Jaya Lestari and other data in form of literature,articles, journals and websites on the internet.The result of research conducted, namely PT.Samudra Jaya Lestari in applying the income recognition method are not in accordance with the financial statement accounting standards, namely PSAK No.34 regarding constructionservices because PT.Samudra Jaya Lestari has not been consistent in using the income recognition method every year, which should be used in accordance with the provisions that have been applied in PSAK No.34 concerning construction servive revenue.
Co-Authors Agustinus Samosir Ardayana Ardayana Dewi Anggraini Helen Anggia Novita Indrawati Mara Kesuma Khairunnisah Khairunnisah Neneng Arum Mia Rupia Judina Sardiyo Sardiyo Susi Susanti Yuli Nurhayati