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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomika Jurnal Riset Akuntansi dan Bisnis JSEH (Jurnal Sosial Ekonomi dan Humaniora) Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Dinar: Jurnal Ekonomi dan Keuangan Islam EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Perpajakan Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Manajemen & Keuangan Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Keuangan dan Akuntansi (JRKA) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SENTRALISASI ALGORITMA : JURNAL ILMU KOMPUTER DAN INFORMATIKA JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmu Manajemen (JIMMU) JABE (Journal of Applied Business and Economic) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS JESI (Jurnal Ekonomi Syariah Indonesia) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL EKONOMI SAKTI (JES) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik JURNAL EKSBIS Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Proaksi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam JAZ: Jurnal Akuntansi Unihaz Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Journal of Islamic Economic and Business CERMIN: Jurnal Penelitian Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal EK dan BI RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Akuntansi dan Keuangan JEKPEND Jurnal Ekonomi dan Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat JURMA : Jurnal Program Mahasiswa Kreatif Cakrawala Repositori Imwi Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Management and Bussines (JOMB) Jurnal Dinamika Ekonomi Syariah Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Quantitative Economics and Management Studies Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Interprof International Journal on Social Science, Economics and Art Indonesian Journal of Islamic Economics and Business Jurnal Investasi Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) International Journal of Trends in Accounting Research JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Rabbani Jurnal Akuntansi AKTIVA INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal IPTEK Bagi Masyarakat Indonesian Journal of Innovation Studies Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Ekonomi dan Bisnis Islam (JEBI) Golden Ratio of Finance Management Indonesian Journal of Economics and Management Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Raushan Fikr Balance : Jurnal Akuntansi dan Manajemen Adl Islamic Economic el-Amwal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Expensive: Jurnal Akuntansi dan Keuangan Gemilang: Jurnal Manajemen dan Akuntansi AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah QISTINA: Jurnal Multidisiplin Indonesia Journal of Management, Economic and Accounting (JMEA) Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis The Es Accounting and Finance Electronic Journal of Education, Social Economics and Technology J-ISACC : Journal of Islamic Accounting Competency Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Research Horizon JAKBS International Journal of Trends in Accounting Research International Journal of Economic, Technology and Social Sciences (Injects) AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah IIJSE BAKIRA: Jurnal Pengabdian Kepada Masyarakat JEBD Indonesian Journal of Multidisciplinary Scientific Studies Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Advances in Economics & Financial Studies Advances in Taxation Research Journal of Islamic Finance and Accounting Research Economic: Journal Economic and Business RUBINSTEIN Jurnal Ekonomi Bisnis dan Kewirausahaan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Dan Bisnis Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JIMEKA E-Jurnal Akuntansi Ribhuna: Jurnal Keuangan dan Perbankan Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Al Itmamiy: Jurnal Hukum Ekonomi Syariah MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Economics and Digital Business Review
Laylan Syafina
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Veterinary Other

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Analysis of Financial Report Preparation Based on ISAK 35: A Case Study of Sirajul Huda Islamic Boarding School, Tigabinanga District, Karo Regency Azizah, Nur; Jannah, Nurul; Syafina, Laylan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8857

Abstract

This study aims to analyze the implementation of ISAK 35 standards in the financial reporting of Pondok Pesantren Sirajul Huda located in Tigabinanga District, Karo Regency. A qualitative descriptive approach was used to identify the challenges and practical solutions faced by the pesantren in adopting the standard. The results indicate that the financial recording system is still manual and does not comply with the standards, mainly due to the limited understanding of accounting standards among the management and the lack of regular training. Recommendations include improving accounting literacy through training, implementing application-based recording systems, and preparing structured financial statements in accordance with ISAK 35. It is expected that the findings of this study can serve as a reference for other Islamic boarding schools in enhancing the quality of financial reporting and promoting transparency in sharia-based financial management.
The Impact of Effective Digital Onboarding on the Growth of Islamic Bank Customers in Indonesia Salwa Latipah; Muhammad Arif; Laylan Syafina
Advances in Economics & Financial Studies Vol. 4 No. 2 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i2.822

Abstract

Purpose: This study aims to analyze the relationship between the effectiveness of digital onboarding and the acceptance of digital banking services at Bank Syariah Indonesia in Medan. Research Method: This study employs an associative quantitative approach with a cross-sectional design. Data were collected through a questionnaire distributed to 100 respondents who had used the digital onboarding service at Bank Syariah Indonesia in Medan. Data analysis was conducted using simple linear regression in SPSS, supported by tests of validity, reliability, normality, and heteroscedasticity. Results and Discussion: The study indicates that digital onboarding has a positive and significant relationship with the acceptance of digital banking services. Ease of registration, time efficiency, flexibility of access, and ease of use of the system shape the public’s positive perception of digital banking services. These findings support the Technology Acceptance Model (TAM) and the Diffusion of Innovations Theory. Implications: This study offers practical guidance for Islamic banking institutions on improving the quality of digital onboarding services to enhance public acceptance of digital services and advance financial inclusion. Originality: This study focuses on digital onboarding as an initial mechanism for adopting digital services in Islamic banking in Medan
Analisis Perlakuan Aset Tetap Berbasis SAK-EMKM untuk Akurasi Perhitungan Laba dalam Mendukung SDG 8 pada Usaha AD Teratak Devi Herawati; Yenni Samri Juliati Nasution; Laylan Syafina
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.14897

Abstract

Studi ini meneliti perlakuan akuntansi aset tetap berdasarkan SAK-EMKM di AD Teratak, sebuah usaha mikro penyewaan, dengan fokus pada rekonstruksi laporan laba rugi untuk meningkatkan akurasi perhitungan laba. Penelitian ini menggunakan pendekatan studi kasus kualitatif yang didukung oleh analisis akuntansi terapan, data diperoleh melalui wawancara mendalam dengan pemilik usaha, observasi aset langsung, dan dokumentasi, diikuti dengan rekonstruksi laporan laba rugi secara sistematis menggunakan metode penyusutan garis lurus. Temuan menunjukkan bahwa penyusutan yang tidak tercatat oleh pemilik mengakibatkan laba yang terlalu tinggi sebesar Rp 39.090.000; setelah rekonstruksi yang memasukkan beban penyusutan sebesar Rp 2.130.000, laba bersih yang dikoreksi menjadi Rp 36.960.000. Studi ini berkontribusi pada literatur akuntansi dengan menunjukkan bahwa tidak adanya perlakuan aset tetap dalam catatan keuangan UMKM menghasilkan distorsi laba secara sistematis, dan dengan memperluas penelitian sebelumnya melalui keterkaitan eksplisit antara kepatuhan SAK-EMKM dan kualitas informasi keuangan pada perusahaan jasa yang padat aset. Temuan ini selanjutnya menunjukkan bahwa akuntansi aset tetap yang terstandarisasi mendukung transparansi keuangan dan pengambilan keputusan manajerial yang lebih tepat, dengan implikasi potensial bagi SDG 8 dalam hal pengembangan UMKM berkelanjutan.
Analisis Strategi Peningkatan Literasi Keuangan Syariah di Masyarakat: Studi Kasus Kecamatan Aek Bilah S Ritonga Ari Putri; Nurwani Nurwani; Laylan Syafina
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.431

Abstract

The problem of this research is the low level of Islamic financial literacy among the community in Aek Bilah District, which is influenced by limited access to Islamic financial services, minimal education, and limited information and supporting infrastructure. This study aims to identify these obstacles and recommend effective literacy improvement strategies. The study used a descriptive qualitative method. The research location was Aek Bilah District with nine key informants, consisting of one village head, one hamlet head, two business owners, and five members of the general public. To broaden the research picture, additional respondents were also involved through questionnaire distribution. The research objects included community understanding of Islamic finance, sources of obstacles, and strategies for improving literacy in the local environment. Data collection techniques used triangulation through observation, structured in-depth interviews, documentation, and questionnaires via Google Forms. The results showed that obstacles to improving Islamic financial literacy, namely low public understanding, were influenced by limited services, educational gaps, obstacles to access to information, local cultural habits, and minimal socialization from financial institutions and the government. Therefore, the recommended strategy is to expand Islamic financial services, strengthen structured outreach, provide education based on age and education level segments, and involve religious and community leaders.
The Effect of Mudharabah Deposits and Wadiah Savings on the Profitability of BSI Nesya Aulia; Laylan Syafina; Nurwani Nurwani
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9572

Abstract

This study analyzes the effect of Mudharabah Deposits and Wadiah Savings on the profitability of Bank Syariah Indonesia (BSI) for the 2021–2024 period, measured using Net Profit Margin (NPM). A quantitative approach with multiple linear regression was applied to 46 monthly observations (after outlier removal) from BSI official financial reports, with classical assumption tests conducted prior to hypothesis testing. Results show that Mudharabah Deposits have a positive and significant partial effect on profitability (t = 3.198; sig. = 0.003), as profit-sharing-based funds expand financing capacity and income generation. Wadiah Savings also exhibit a positive and significant partial effect (t = 7.131; sig. < 0.001), reflecting their role as low-cost funds that enhance cost efficiency and profit margins. Simultaneously, both variables significantly influence profitability (F = 147.172; sig. < 0.001), with a strong coefficient of determination (R² = 0.873), indicating that 87.3% of NPM variation is explained by these variables. These findings confirm that an optimal combination of profit-sharing and low-cost funding structures is critical to sustainable Islamic bank profitability. Note that the high R² may partly reflect the limited scope of the model; future studies should incorporate additional variables such as NPF, BOPO, and CAR.
Determinants of Students' Interest in Using BSI Cardless Withdrawal: Evidence from FEBI UINSU Saibarani Nabila; Nurwani Nurwani; Laylan Syafina
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9575

Abstract

Despite the growing adoption of digital banking services in Indonesia, empirical studies on the determinants of cardless withdrawal usage particularly within Islamic banking contexts remain limited. This study examines the influence of efficiency, convenience, and security on students’ interest in using the BSI Cardless Withdrawal feature, grounded in the Technology Acceptance Model (TAM). Using a quantitative survey approach, data were collected from 100 FEBI UINSU students selected through accidental sampling. Multiple linear regression analysis revealed that efficiency and security positively and significantly influenced students’ interest, while convenience did not yield a significant effect. Simultaneously, all three variables collectively had a significant positive impact. These findings contribute to the Islamic digital banking literature by highlighting that perceived security and operational efficiency are the primary drivers of cardless withdrawal adoption among young Muslim banking users, offering actionable insights for BSI in prioritizing service improvements.
PENINGKATAN DAYA SAING UMKM MELALUI INOVASI DESAIN LABEL PRODUK DI DESA PEMATANG TENGAH Nur Addnin Lubis; Laylan Syafina
BAKIRA: Jurnal Pengabdian Kepada Masyarakat Vol 7 No 1 (2026): BAKIRA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/bakira.2026.7.1.100-108

Abstract

Increasingly intense market competition requires MSMEs to not only present quality products, but also establish a strong visual identity that can attract consumer attention. One important element in introducing a product to the wider public is the creation of informative and attractive product labels. Unfortunately, there are still many MSMEs that have not optimally utilized product labels as a branding and marketing tool. This community service activity was carried out with the aim of increasing the competitiveness of MSMEs in Pematang Tengah Village, Langkat Regency, through the development of product label designs. The methods used include observation, interviews, and making product labels. The study used primary data obtained from interviews with MSME actors. The results of the activity show an increase in the understanding and skills of MSME actors in creating label designs, as well as the realization of products with a more professional appearance. The label innovation helps strengthen product image, expand marketing reach, and grow consumer trust in MSMEs.
Effectiveness of Non-Tax State Revenue Management through SIMPONI: A Case Study at the Harbormaster's Office and the Lake Toba Port Ferry Authority Said Dariadi Ramadhan; Nursantri Yanti; Laylan Syafina
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15631

Abstract

Non-Tax State Revenue (PNBP) plays a vital role in supporting national finances, yet studies examining implementation gaps in PNBP accounting systems at inland ports remain limited, particularly regarding the lack of integration between operational logbooks and digital financial systems. This study analyzes the effectiveness of PNBP management at the Lake Toba Harbormaster and Ferry Authority Office (KSOP), with a specific focus on the integration gap between manual ship logbooks and the SIMPONI digital platform. Using a socio-technical systems perspective, the research highlights how partial digitalization can create administrative inefficiencies and reduce the quality of financial information. A descriptive qualitative case study approach was employed. Data were collected through purposive sampling involving the Head of KSOP, the Head of the Administration Subdivision, and financial staff. Data validity was ensured through source triangulation, while analysis followed thematic coding procedures consisting of data reduction, data display, and conclusion drawing. The findings indicate that although PNBP collection procedures comply with existing regulations, management effectiveness remains suboptimal due to non-integrated manual logbook records, system output errors, and limited staff competencies. These issues contribute to reporting delays and increase the risk of inaccurate financial information. The study contributes to public sector accounting literature by demonstrating that effective PNBP management depends not only on regulatory compliance and the availability of digital systems but also on comprehensive system integration and institutional capacity. Practical recommendations include integrating ship logbooks with SIMPONI, providing continuous technical training, and strengthening internal verification mechanisms to enhance transparency, accountability, and the overall effectiveness of PNBP management.
Pengaruh Pengetahuan Pajak, Kesadaran Pajak, Sanksi Pajak Dan Modernisasi Sistem Terhadap Kepatuhan Wajib Pajak UMKM di Kota Kisaran Sabrina Sarda Nasution; Laylan Syafina; Budi Harianto
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15786

Abstract

Peningkatan kepatuhan pajak pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) masih menjadi tantangan dalam sistem perpajakan Indonesia meskipun pemerintah terus melakukan reformasi administrasi dan digitalisasi layanan perpajakan. Berbagai penelitian sebelumnya juga menunjukkan hasil yang belum konsisten mengenai pengaruh pengetahuan pajak, kesadaran pajak, sanksi pajak, dan modernisasi sistem terhadap kepatuhan wajib pajak, sehingga diperlukan pengujian empiris pada konteks daerah yang berbeda. Penelitian ini bertujuan menganalisis pengaruh pengetahuan pajak, kesadaran pajak, sanksi pajak, dan modernisasi sistem terhadap kepatuhan wajib pajak UMKM di Kota Kisaran. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 80 pelaku UMKM yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS versi 31 setelah memenuhi uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kesadaran pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Sebaliknya, pengetahuan pajak dan modernisasi sistem tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Secara simultan, keempat variabel independen berpengaruh signifikan terhadap kepatuhan wajib pajak dengan kemampuan model menjelaskan variasi kepatuhan sebesar 33,7%. Temuan ini memperkuat penerapan Theory of Planned Behavior dengan menunjukkan bahwa kesadaran perilaku dan persepsi terhadap penegakan sanksi memiliki peran yang lebih dominan dibandingkan pengetahuan perpajakan maupun ketersediaan sistem digital dalam membentuk kepatuhan pajak pelaku UMKM. Penelitian ini memberikan implikasi praktis bagi otoritas perpajakan dalam merancang strategi edukasi dan peningkatan kepatuhan wajib pajak yang lebih efektif.
Analysis of the Application of PSAK 241 to Biological Assets and Its Implications for the Quality of Financial Statements at PT. Karya Semangat Mandiri Ive Manta Br Lingga; Laylan Syafina; Nurwani
Cakrawala Repositori IMWI 236-245
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Accounting is a process that involves recording, processing, and presenting financial information so that the data generated in financial reports can be used by users as a basis for decision-making. Financial statements must be prepared in accordance with applicable Pernyataan Standar Akuntansi Keuangan (PSAK) and possess the characteristics of relevance, reliability, accuracy, credibility, and understandability for users. This study aimed to analyze the implementation of PSAK 241 on biological assets and its implications for the quality of financial reporting at PT Karya Semangat Mandiri. The study employed a qualitative approach using a descriptive case study method. Data were collected through interviews, documentation, and financial statement analysis, and were analyzed using interactive analysis techniques. The results showed that the company had implemented PSAK 241 in the recognition, measurement, presentation, and recognition of gains or losses based on fair value. However, inconsistencies remained in the disclosure aspect, particularly regarding the classification of biological assets and mortality information. These limitations affected the transparency of financial reporting. Therefore, improvements in disclosure practices are necessary to enhance the relevance and reliability of financial statements.
Co-Authors -, Kusmilawaty Abdul Haris Kombih Adelina Sari Harahap Ahmad Amin Dalimunthe Ahmad Riyadi Siregar Ainun Nahya Dwi Arizona Aldira Sari, Ayu Alfian, Ryan Allif Alvian Huda Pramana Amalia Nasution, Nabilla Amin, Muhammad Rais Aminah Harahap Amita Anastasya Br Ginting Andani, Nova Andika Ramadan Yp, Andika Andini Nur Bahri Andre Tanjung Andri Irawan Anggaraini, Tuti Anggun Pratiwi Anisa Suci Anjani, Dina Annio Indah Lestari Nasution Annisaa Putri Azzahra Nasution Aqwa Naser Daulay Ardilla Nasution Ariesti Sopia Arif, Atika Arifin Fauzi Lubis Asmiannur, Asmiannur Astri Astri, Astri Atika Atikah Humaidah Hasibuan Aulia, Mahani Faiza Auzien Ziqri Hadi Ayu Permata Sari Azzahra, Nisa Bella Nurhudiani Budi Harianto Dalimunthe, Ahmad Amin Dandi Gunawan Daulay, Amelia Putri Daulay, Yusrina Dayani Pohan, Tasya Rahma Dea Sulistiawati Delima Delima Deri Arifin Nur Marpaung Desi Katriana Panjaitan Devi Damayanti Devi Damayanti Devi Herawati Devi Imelda Sahfitri Dewi Fazira Dharma, Budi Diah Rizki Syahrani Nasution Dila Wandasari Dimas Syahputra Dina Maisyura Dinda Andriani Marpaung Dinda Andriani Marpaung Dinda Putri Hafira Efri Islami Hasibuan Eliyana Sipahutar Elsa Putri Fadhilah, Gina Faisal Akbar Nasution Fanny Himla Rizqya Pasaribu Fazhillah, Audi Febriayu, Lelita Fiddarain, Khairah Fitri Amalia Fitriadany, Eno Friska Fauziah Umardhi Friyadi Hamonangan Siregar Gina Fadhilah Gladis Jelita Gymnastiar, Wahyu Hadi, Auzien Ziqri Hamidah Sari Harahap, Aisyah Nauli Rumondang Harahap, Khansa Amira Harahap, Rahmat Daim Harahap, Suci Ardilla Ramadhani Hasanah Azizi Hasibuan, Jihan Isnaini Hasibuan, Mardiah Khofifah Hasibuan, Nisa Sri Rahayu Hendra Harmain Hendra Harmain Hendra Harmain Hendra Hermain Hendra Hermain Hendra Hermawan Hendra Setiawan Hesti Aryani Hasibuan Hotbin Hasugian Husna, Rifdah Nur Ikhlasul Amal Ikhsan Harahap, Muhammad ilham khairi, ilham Ilhamy, M Lathief Imelda Sitompul Imsar Imsar Imsar, Imsar Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indradewa, Rhian Ive Manta Br Lingga Jauhariah Al-Islam Inayatulah Jihan Isnaini Hasibuan Jihan Luthfi Aulia Juliana Nasution Juliati, Yenni Samri Julita Julita Kamilah, K Khairida Nur Rahmah Khairil Ihsan Khairul Amri Khasnita Sari Khasnita Sari Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty - Kusmilawaty, Kusmilawaty Laksmiarti, Diksi Lesmana, Suhaila Zahra Lia Nur Fatmawati Lisa Raihanatul Husna Lismayanti, Lismayanti Liza Mutia Lokot, Lokot al-Amin Ritonga Lubis, Jainuar Amarullah Luthfia Nabila Pane M Abel Radifan Rifki M Abiyyu Alwansyah Hsb M Ikhsani Simanjorang M. Yogi Riyantama Isjoni Marliyah Marliyah Marliyah Marliyah Marpaung, Nanda Ali Wardhana Marpaung, Tuah Rizky Martua Hsb, Rahmat Maysarah, Maysarah Maysharah Maysharah Meisyah Rambe Mhd. Rofi Febrian Mirna Wati Monica, Aulia Muhammad Anshor Panjaitan Muhammad Ardiansyah Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Dedi Irawan Muhammad Fadli Harahap Muhammad Fadli Harahap Muhammad Hasan Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Muhammad Lathief Ilhamy Nasution Muhammad Ridho Hidayat muhammad Syahbudi, muhammad Muhammad Yafizham Mulyani, Seri Mumtaz Muhammad Naufal Murdifin azhar Murinanda Amalya Parinduri Musdalifah Musdalifah Musdalifah Musdalifah Mustapa Khamal Rokan Mutia, Liza Mutiara Salsabila Nabilla Amalia Nasution Nabillah Irbah Anjani Nadia Anzani Nafis, Fadly Abdillah Nastion, Yenni Samri Juliati Nasution, Annio Indah Lestari Nasution, Yenni Samri Julianti Nazwa Syahira Nesya Aulia Nidaul Husna Ningrum, Azizah Sekar Nisa Sri Rahayu Hsb Nisa Sri Rahayu Hsb Nosa Dinda Putri Nst , Uci Roito Anggina Nur Addnin Lubis NUR AHMADI BI RAHMANI Nur Amalia Nur Azizah Nur Cahyani Nur Fadhilah Ahmad Hasibuan Nur Fadhilah Ahmad Hasibuan Nur Fadhilah Ahmad Hasibuan Nur Khafifah Tanjung Nur Laila Nurbaiti Nurbaiti Nurbaiti, Nurbaiti Nurhudiani, Bella Nurlaila Nurlaila Nurlaila Harahap Nurlaila Nurlaila Nursantri Yanti Nurul Fikri Berutu Nurul Isnaini Putri Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Nurwani, N. Oktania, Mila Pakpahan, Jiyad Faqih Purwaningtyas, Franindya Putri Faradilla Putri Maulya Putri Ranggaini Caniago Putri Ranggaini Caniago Putri Sepiyana Putri, Elsa Rafika Hayati Dalimunthe Rahmawani Afwika Rahmi Hidayah Nasution Raissa Amanda Putri Ramadhani, Novitri Rambe, Meisyah Rani Rufmana Pohan Raniwati Siregar Reni Ria Armayani Hasibuan Rifqiyati Putri Rika Sapriyani Rika Utari Rika Utari Rina Halizah Nasution Ririn Warliana Ritonga, Tri Agustin Rizka Fadhillah Rizky Ananda Ariza Rizqia Humaira Nasution Rozika, Aura Tania Rusdi Hidayat, Ahmad S Ritonga Ari Putri Sabrina Sarda Nasution Safa Rina Saharani, Dita Saibarani Nabila Said Dariadi Ramadhan Sakinah Zulfitri Salma Agita Sitepu Salsabila Salsabila Salwa Latipah Saparuddin Saparuddin Saparuddin Siregar Saragih, Ummi Rahayu Sari, Khasnita Sarti Marya Hasibuan Siagian, Yeni Aulia Siahaan, Ummi Salamah Afnita Sari Silaen, Aprilia Putri Silmi Mursidah Siregar, Ayu Lestari Siregar, Rodizah Siska Melida Saragih Siti Fatimah Az-Zahra Siti Saleha Siti Tasya Zulaikha Harahap Sitia Hotmin Harahap Sitompul, Imelda Sofia Anggreni Siagian Sonia Ritonga SRI RAHAYU Sri Rahayu Sri Sudiarti Sri Ulfa Simamora Sugianto Sugianto Suhaila Zahra Lesmana Syahira Nabila Syamsiar, Syamsiar Tambunan, Khairina Tessa Anggraini Topan Sahputra Ginting Tri Inda Fadhila Rahma Tri Kurniati Tuti Anggraini Tuti Anggraini Tuti Anggraini Tuti Anggraini Uci Roito Anggina Nst Ulfatul Makwa Ulfayani Mayasari Ummi Azhany Husna Nasution Vica Lily Tan Patricia Wahyu Syarvina Wandasari, Dila Widiya Wulandari Wilda Efrilyati Winata, Reihan Arya Yeni Aulia Siagian Yenni Samri Juliani Nasution Yenni Samri Julianti Nasution Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliaty Nasution Yona Andreani Yuli Ekawati Yulpida Sari Lubis Yuniar Pangesti Yusrizal Yusrizal Yustria Handika Siregar ZAHRINA GHAISANY PULUNGAN Zainab Khoiriyah Zuhrinal M Nawawi Zulfa Sabina Zulferry, Diva Mumtazah Putri Zulfitri, Sakinah