Article Per Year (5 Year)
p-Index From 2021 - 2026
4.274
P-Index
This Author published in this journals
All Journal JPM17: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Pajak IJEBD (International Journal Of Entrepreneurship And Business Development) Media Mahardhika Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Pendidikan dan Konseling International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat EkoBis: Jurnal Ekonomi & Bisnis Benchmark JURNAL BARUNA HORIZON Tax and Finance Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Enny Istanti
Fakultas Ekonomi Bisnis Universitas Bhayangkara Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
THE ROLE OF ACCOUNTING FOR INCOME AND EXPENSES ON THE FAIRNESS OF FINANCIAL STATEMENTS AT PT HANIL JAYA STEEL IN SIDOARJO Enny Istanti; Achmad Daengs GS
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3460

Abstract

To maintain business continuity, a company must be able to increase profitability and performance and a good management is needed, so management has a great responsibility for the preparation and presentation of financial statements because it involves information that will be used by related parties for decision making. This study aims to determine how the application of accounting treatment of income and expenses to the fairness of financial statements at PT Hanil Jaya Steel in Sidoarjo. The approach used in this study is a qualitative descriptive approach. In this study, the researcher uses the accrual basis method where revenue is recognized when a sale occurs. The results of this study indicate that there is still a lack of internal control carried out PT Hanil Jaya Steel in Sidoarjo in managing income and expenses
TREATMENT OF FINANCIAL STATEMENTS USING THE CAMEL RATIO METHOD TO ASSESS FINANCIAL PERFORMANCE AT BRI BANK REGISTERED AT OJK Enny Istanti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6919

Abstract

A bank is a bank that has an important role in the economy in a country, therefore a healthy bank is needed. To assess the soundness of a bank using the CAMEL method, this is in accordance with the regulations issued by Bank Indonesia. The purpose of this study was to determine the level of soundness of Bank Rakyat Indonesia (BRI) in the period 2017-2019, which is a State-Owned Enterprise (BUMN). The research method used is the CAMEL ratio method (CAR, KAP, NPM, ROA & BOPO, LDR). The results of the research in the last 3 years after being measured with the applicable standard Bank Indonesia regulations, it was found that the average soundness level of BRI Banks is Fairly Healthy Keywords: Capital, Assets, Management, Income, Liquidity
PERANAN PRINSIP KONSISTENSI DALAM METODE PENGAKUAN PENDAPATAN TERHADAP LAPORAN LABA RUGI PADA PT. INDO ZINC DIECASTING DI GRESIK Sutopo Sutopo; Enny Istanti; Moch Rachmandany Firmansyah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i3.33

Abstract

Perusahaan merupakan bagian dari dunia usaha yang mempunyai tujuan atau sasaran yang ingin dicapai. Baik itu tujuan jangka panjang maupun tujuan jangka pendek. Pendekatan penelitian ini menggunakan metode deskriptif. Sedangkan dalam penelitian ini metode yang adalah metode kualitatif. Hasil ada pengaruh laba bersih karena adanya pendapatan dan biaya yang belum tercatat. Dari pembuktian dapat diketahui bahwa dengan metode pengakuan pendapatan dan biaya pada saat penjualan dan penyesuaian atas pendapatan dan biaya yang belum diakui akan dapat disajikan secara wajar dalam laporan keuangan. Kesimpulan 1) Kebijaksanaan penjualan yang dilaksanakan perusahaan adalah penjualan tunai dan penjualan kredit , PT. Indo Zinc Diecasting menetapkan kebijaksanaan terhadap pengakuan pendapatan yaitu pada saat penjualan dan pembayaran diterima sehingga pada transaksi penjualan yang tidak dicatat pada saat terjadinya transaksi, pengakuan pendapatan yang dilakukan perusahaan menggambarkan prinsip konsistensi. 2) Kegagalan perusahaan menetapkan metode saat penjualan untuk mengakui pendapatan terhadap seluruh transaksi penjualan , menyebabkan terjadinya pencatatan yang terlalu rendah akibatnya saldo perkiraan pendapatan pada laporan laba rugi akan terlalu rendah pula. 3) Penerapan metode pengakuan pendapatan secara konsisten dalam perusahaan sudah layak dengan ketentuan Pernyataan Standar Akuntansi Keuangan (PSAK)
Co-Authors Achmad Daeng GS Achmad Daengs Achmad Daengs GS Endar Rafitri A’yun Joyta Firdaus Sururia Ulfah GS , Achmad Daengs Indi Nuroini Indi Nuroini Indi Nuroini Kristiawati, Indriana Maria Yovita Yovita R Pandin Moch Rachmandany Firmansyah Muslichah Erma Widiana Nurul Qomari Retno Susanti RM Bramastyo KN RM BRAMASTYO KUSUMO NEGORO RM Bramstyo KN Ruchan Sanusi Ruchan Sanusi Suci Dewi Retnani Sutopo Thomas Stefanus Kaihatu