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Journal : JAKBS

Evaluasi Konsistensi Penyajian Laporan Keuangan Terpusat PT. XYZ Di Kota Pekanbaru Sesuai PSAK 65 (Studi : Tanpa Penyajian Terpisah Dari Cabang) Erna Murniati; Natasha Nadira Putri; Yulia Fitri; Moza Anastasya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study looks at how consistent PT. XYZ's centralized financial reporting is, as the company doesn't make separate financial reports for its branches, using the rules for consolidation in PSAK 65. The study's goal is to look at how consistent PT. XYZ's financial statements are over time, if they follow PSAK 65, and how this affects the quality of the financial information. We used a qualitative case study method, which included in-depth interviews and document analysis. The results show that the financial reports are consistently made over the years and follow the rules for consolidation, even though reports for each branch are not shown. The centralized method makes reporting more efficient and accurate, but it also makes it less clear and thorough. This study adds to what we know about how companies with non-legal-entity branch structures do centralized reporting.
Co-Authors - Afrizal -, Rusdiana ., Harminto ., Tashwir Abrar Ridwan Adelia, isnaini Adha, Dedi ahmad yani Aishwarya, Thyara Alan Krisbiantoro Ali Imron Amrina Rosada, Amrina Anastasya, Moza Andayani, Rifka Putri Aprianti, Ety Athala, Azzalya Putri Aulia, Rajul Azis Hakim Bahrami, Maray Zahra BANGUN, HERIANTO Billy Harnaldo Putra, Dini Fatmi, Cecep Triwibowo Dewi, Mellita Dini Yanuarmi doni pratama Doni Pratama, Doni Efendi, Yolanda Rahma Efendi, Zulham El Farhani Hasti Habibi Samosir, Fauziah Emil Salim Eni Kamal Ermayanti Astuti Erna Murniati Febrianti, Rizka Febrianti, Rizki Firzatullah, Firzatullah Fitrah Sari Wahyuni Harahap Fitriani Fitriani Glorya Sihaloho, Angelica Gusriyani, Sri Hafid Syahputra Hamzah, Munawir Hanna Magdalena Simangunsong, Irene Hanum, Tengku Ismanelly Harry Ade Saputra Husna, Fauzul Indradewa, Rhian Irma Seriana Ismiati Ismiati Iwan Kurniawan Subagja Jalwaris, Jalwaris Juanda, Putra Juliastuti Juliastuti Julistia, Rini Junita, Dini Kausarina, Azia Khairunnisa, Zahrah Komardi, Dadi Kurniati Utami Kusuma Danny, Faustina Lastri, Lastri Laura, Cut Lestari, Dinda Lilik Suhery, Lilik Lismaiyar Lubis, Amelia Sriwahyuni M. Al Haris Maeza, Althorik Magfirah B, OI Sarah Mahendra, Rain Agri Marcellino, Calvin Mareta, Rafika Maulidya, Zuhra Maulina, Rahmi Mazaly, Muhammad Rizky Meka, Wahyu Moza Anastasya Muhammad Rizky Mazaly Muhsinina Muna, Zurratul Muttaqin, Arif Nabila, Nabila Naja Sakinah, Thara Nasution, Rafli Akbar Natasha Nadira Putri Nicholas Renaldo Ningsi, Aprilia Nita Erika Ariani Noni Zakiah Nunung Sri Mulyani Nur Aini Nuraini Nuraini Pebrian Siregar, Jonathan Prizka Rismawati Arum Puspita, Tuwilin Maladewi Putri, Chalida Aulia Rahmadani, Nofia Rahmi Ramadhani Rahmiwati, Anggun Rama Feriska Putra raudatul jannah Raudhatun Nuzul ZA, Raudhatun Raziah, Isyatur Reni, Ises Rezeki, Tri Nur Rizky, Mende Karina Rochdi Wasono Salamah , Umi Sanita, Rani Santy, Putri Saputra, Yos Sudarso Sari, Elly Ratna Sari, Yuni Sarianto, Deni Sastri Sastri Selvia Selvia Seriana, Irma Shahara, Dewi Silvia Wagustina, Silvia Sopar Sopar Sri Fitria Retnawaty Sri Fitrya Retnawaty Sri Mulyani Suciana, Sri Sudibyo, Yvonne Augustine Suryana Suryana Suryani, Ulfa Tann, Gino Tree Sabina, Fani Try Nursylla, Rantyta Ulkhairi, Anisa Umi Salamah Vivi Syofia Sapardi Wardati Humaira Widara, Laras Sita Widyasari, Ruri Yazia, Velga Yeka, Adnal Yuandani Yulia Yesti Yuspardianto, Yuspardianto Zahrani, Putri Zulfa, Siti Zakiah