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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ilmiah Akuntansi Kesatuan Jurnal Renaissance JURNAL ILMIAH GLOBAL EDUCATION Jurnal PKM Manajemen Bisnis Jurnal Abdi Masyarakat Multidisiplin TOFEDU: The Future of Education Journal Jurnal Ilmiah Manajemen Dan Kewirausahaan
Nofryanti Nofryanti
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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A Comparative Study of Financial Performance in Property Companies on the Indonesia Stock Exchange Post-IFRS 15 (PSAK 115) Adoption: A Review of 17 Firms (2022–2024) Eky Septiawan; Sahrudin Sahrudin; Sasi Ngatiningrum; Muzakir Muzakir; Nofryanti Nofryanti
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1758

Abstract

This study conducts a comparative analysis of the financial performance of 17 property sector issuers listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024,following the full implementation of PSAK 115 on Revenue for contracts with customers. Using a descriptive-comparative research design with secondary data source from annual financial reports, this study examines four key financial ratios: Current Ratio (CR), Return on Assets (ROA), Total Asset Turnover (TAT), and Debt to Asset Ratio (DAR). The result reveal significant disparities in financial performance across issuers. PT Metropolitan Land Tbk (MTLA) recorded the highest ROA at 27% in 2023, while PT Puradelta Lestari Tbk (DMAS) demonstrated the most balanced and consistent performance across all four indicators throughout the observation period. Industry wide averages indicate improving profitability (ROA rising from 4% to 6%) and declining leverage (DAR declining from 43% to 38%), suggesting a positive adaptation trend following the adoption of PSAK 115. Revenue recognition patterns varied considerably across issuers, reflecting differences in contract structures, project completion timelines, and product segment characteristics. These findings underscore the importance of olistic financial ratio analysis in evaluating property issuers under the new revenue recognition standard.
The Separation of Personal and Business Finances: Accounting Implications for Financial Stability and Transparency in MSMEs in Cipayung District, Depok City Muhamad Aghil Hanafi; Sasi Ngatiningrum; Astri Arnesia; Istiqomah Nur Hasanah; Nofryanti Nofryanti
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1763

Abstract

This study aims to analyze the importance of separating personal and business finances and its implications for financial stability and transparency among Micro, Small, and Medium Enterprises (MSMEs) in Cipayung District, Depok City. The primary issue faced by MSME owners is a low understanding of basic accounting practices, particularly in segregating personal and business transactions, which leads to inaccurate financial reporting and difficulties in business decision-making. Methodology: This research employed a qualitative approach, with data collection techniques including observation, interviews, and documentation involving MSME owners. Findings: The results indicate that most business owners still mix personal and business finances, resulting in a lack of transparency, difficulty in measuring business performance, and limited access to external funding sources. Financial separation is proven to have positive implications for more systematic financial reporting, increased accountability, and ease of business performance evaluation. Furthermore, the implementation of accounting practices, such as separate transaction recording, the use of dedicated business bank accounts, and the preparation of basic financial statements, can enhance financial stability and external trust. Conclusion: Therefore, continuous education and assistance are required for MSME owners to improve accounting literacy, enabling them to consistently apply financial separation to support business sustainability and growth.
Dampak PSAK 73 terhadap Kualitas Laba Sektor Jasa dan Sektor Konsumsi BEI 2024: Analisis Komparatif ROA dan NPM Neng Entang Fatimah Iam Nur; Corie Armani; Lendra Yenti; Elzhariyanti Elzhariyanti; Nofryanti Nofryanti
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 3 No. 3 (2024): September: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i1.5625

Abstract

The implementation of PSAK 73 requires the recognition of right-of-use assets (ROU) and lease liabilities (LL) on the balance sheet, along with depreciation and interest expenses (DIE) in the profit and loss statement, aimed at improving financial transparency. This study analyzes the impact of PSAK 73 on earnings quality in the services and consumer sectors listed on the Indonesia Stock Exchange (IDX) during the 2024 period. The primary focus is on the indicators Return on Assets (ROA) and Net Profit Margin (NPM). The research uses a descriptive comparative method with tables and graphs to analyze ROU, LL, DIE, ROA, and NPM. The findings show that the consumer sector is more dependent on leased assets, with significantly higher values of ROU, LL, and DIE compared to the services sector. This could potentially pressure ROA due to higher depreciation, though the consumer sector enjoys a better NPM due to larger scale operations and quicker cash turnover. Conversely, the services sector shows more stability but is volatile due to higher operational costs. This study emphasizes the importance of efficiently managing lease assets to maintain profitability and encourages future research with larger samples and long-term trend analysis to further understand the impact of PSAK 73.
Co-Authors Abdul Kadir Ade Firmansyah Ahmad Rofiudin Aprida Aprida Astri Arnesia Atha Farras Corie Armani Deni Yuli Asmita Dina Martiyastuti Dwi Uthari Nabilah Eky Septiawan Elzhariyanti Elzhariyanti Fajar Ramadhan Handoko Handoko Iin Rosini Istiqomah Nur Hasanah Jaenudin Jaenudin Kristina Ika Muliawati Lendra Yenti Mariam Mariam Muhamad Aghil Hanafi Muhammad Yahya Muzakir Muzakir Neng Entang Fatimah Iam Nur Purwatiningsih Purwatiningsih Rofina Amelia Dhedho Rosita Wulandari Sahrudin Sahrudin Sasi Ngatiningrum Selvi Trasviyati Siti Chizatun Fitriyah Siti Maemunah Suripto Suripto Vinka Yuliana Weni Okta Lidia Zsa Zsa Juventina Zuhri Andriansyah