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All Journal Jurnal Ilmiah Poli Rekayasa JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Journal of Accounting and Investment J-EBIS (Jurnal Ekonomi dan Bisnis Islam) IKRA-ITH Informatika : Jurnal Komputer dan Informatika Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Manutech : Jurnal Teknologi Manufaktur Jurnal Teknik Mesin Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Barelang The Indonesian Journal of Accounting Research EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Eksplorasi Akuntansi (JEA) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) UNES Journal of Swara Justisia Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Jurnal Akuntansi AKTIVA Jurnal BILAL: Bisnis Ekonomi Halal Jurnal Riset Akuntansi dan Bisnis Indonesia Dulang: Jurnal Pengabdian Kepada Masyarakat Journal of Indonesian Sharia Economics Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal of Accounting Management Business and International Research Journal of Artificial Intelligence and Digital Business Jurnal Kajian Dan Penalaran Ilmu Manajemen International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Journal of Management Accounting, Tax and Production Journal Economic Excellence Ibnu Sina Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Economic: Journal Economic and Business Journal of Humanities Education Management Accounting and Transportation IJIMCE : International Journal of Innovation in Mechanical Construction and Energy As-Syirkah: Islamic Economic & Financial Journal JAPEPAM, Jurnal Pengabdian kepada Masyarakat Ascendia: Journal of Economic and Business Advancement Jurnal Ilmu Ekonomi dan Bisnis Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Nasirwan Nasirwan
Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Implikasi Sedekah Terhadap Pendapatan Usaha Bebek Petelur (Studi Kasus Usaha Ternak Bebek Bapak Joko) Krisna Nanda Saputra; Josephin Kezia Banjarnahor; Rahel Purba; Nasirwan Nasirwan
Journal of Management Accounting, Tax and Production Vol. 2 No. 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i2.2883

Abstract

Penelitian ini bertujuan untuk mengkaji implikasi sedekah terhadap pendapatan usaha bebek. Sedekah, sebagai salah satu bentuk amal dalam Islam, diyakini memiliki dampak positif pada keberkahan dan rezeki seseorang. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus pada usaha peternakan bebek di wilayah tertentu. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pelaku usaha bebek yang rutin memberikan sedekah mengalami peningkatan pendapatan dan stabilitas usaha dibandingkan dengan mereka yang jarang atau tidak memberikan sedekah. Selain itu, sedekah juga berperan dalam meningkatkan hubungan sosial dan dukungan komunitas, yang pada akhirnya berdampak positif pada kinerja usaha. Temuan ini mendukung pandangan bahwa sedekah tidak hanya bermanfaat secara spiritual, tetapi juga memiliki implikasi ekonomi yang signifikan
Comparative Analysis of Biological Assets Before and After PSAK 69 on Taufik Hidayat Cattle Farms Jey Bremana Ramadhan Lubis; Patricia Yosephine Syahrani Marbun; Widya Ayu Utami; Nasirwan Nasirwan
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol. 3 No. 2 (2024): July 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v3i2.2756

Abstract

This research aims to compare the application of PSAK 69 before and after it’s implementation in Taufik Hidayat’s cattle farming business. The main objective is to compare the accounting treatments related to the recognition, measurement, and presentation of biological assets in financial statement. The research method employed is a qualitative approach using primary and secondary data. Data were obtained through direct interviews with the owner of the cattle farming business Taufik Hidayat, as well as observation and documentation at the research site. Additional, literature review from books, journals, and articles was conducted. The analysis results indicate that before PSAK 69, Taufik Hidayat’s farm used recognition and measurement methods based on historical cost. However, after the implementation of PSAK 69, the farm shifted to the fair value method, which affected the sensitivity of biological assets values to market changes. Disclosure and presentation of biological assets also began to comply with PSAK 69 provisions, although there is still room for improvement. Overall. The implementation of PSAK 69 brings significant changes in the accounting treatment of biological assets in Taufik Hidayat’s cattle farming business.
Co-Authors -, Nasrullah - Adriansyah Adriansyah Afriyani, Sicilia Aina Edi Putri Alif Rifqi Fadilah Amalia Akita Amelia Kartika Amelia, Firly Amyra Putri Wahyuzan Andri Zainal Anggie Pricyla Sianturi Anggriyani Anggriyani Anggriyani, Anggriyani Arfan Ikhsan, Arfan Atika Azwah Mrp AW, Jumaiadi Ayu Utami, Widya Azizul Kholis Azizul Kholis, Azizul Balqis Zhofayra Alya Banjarnahor, Josephin Kezia Berlin Agung Prakasa Daeli Bhayangkara, Andika Bima Agusto Matthew Hutauruk Candra Mayana, Hendri Cantika Olivia Yapardi Chatarina Umbul Wahyuni Christine Pandiangan Cindy Aryani Putri Daffany Viroza Debby Mutiara Siregar Debora Desnia Desita Sari br Sinulingga Desmarita Leni Desnia, Debora Dewi Urip Wahyuni Dian Juliani Diva Eldora Purba Dwi Ramadani, Mutiara Eko Priyanda Elisma, Netri Elvis Adril - Erny Luxy D. Purba Fadhlurrahman, Zaki Fadil Azury Farega Rambe Fadila Putri Fahmi Fahreza FAJAR SETIAWAN Fajri Arsyah, Ahmad Hasnul Fauziah Hanum Feby Triyola Lumban Tobing Felysha Nainggolan Ferdy Akbar Fira Aisyah Meilani Firly Amelia Fitrah Maulidiyah Ginting, Aisah Br Hanif Haris Haris hasan, samsurijal hasyim, hasyim Herkules Hery Widijanto Hidayat, OK Sofyan Humaira, Ella Ichlas Nur Imelda Malona Tarigan Insani, Farhan Filza Irfan Irfan Isna Syabila Ivana Paskanita Sidauruk Jey Bremana Ramadhan Lubis Josephin Kezia Banjarnahor Julius Andhika Prasetyo Julnaidi - - Jumyetti Jumyetti Junaidi - - Kafka Nafisa Kevin Jeremi Doniartha Saragih Khairul Amri Krisna Nanda Saputra Lubis, Anggi Zahwa Yunita Lubis, Jey Bremana Ramadhan M. Arsyadi Ridha Maimuzar Maimuzar Manalu, Christina Manurung, Joy Fenika Marbun, Patricia Yosephine Syahrani Maulidiyah Lubis, Fitrah Maura Rahma Azzahra Maureen Christy A Br Simarmata Maureen Christy A.Br. Simarmata Mhd Rizki Akbar Muchlisinalahuddin Muhammad Feri Muhammad Rafly Dwi Desta Muhammad Ridha Habibi Z MUHAMMAD YUSUF Muhammad Yusuf Harahap Mulyadi Mutiara Dwi Ramadani Nabila Tijani Nabila Tijani Tharifa Nabila Tijani Tharifah Nadya Prananda Najwa Azzahra Naomi Austin Situmorang Narach Larasati Nasution Narisa Vidia Pasa Nastiar Saputra Rangkuti Naswa Aprillia Putri Natalia Sitorus Natasya Angel Panjaitan Nisha Marina Nofriadi Nofriadi Nota Effiandi Noverandi Simbolon Novika Sarmauli Panggabean Nuh Yabest Nuh Yabest Sinaga Nur Azizaini Zhaharah Nurul Hasanah Nusyirwan Nusyirwan Nusyirwan Nusyirwan Olyvia Margaretha Banjarnahor Padli Raisman Akbari Pandu Abdi Salam Panjaitan, Audyla Arsuka Pasaribu, Benediktus Hasoloan Patricia Yosephine Syahrani Marbun Purba, Rahel Puspita, Azzahra Yuni Putra Hadiwinata Putri Ani Putri Wulandari Nasution Putri Yasmin Putri, Naswa Aprillia Rafina Wildaniah Ragriva Br Bangun Rahel Lorensa Siburian Rahel Purba Rahmi, Nurfitri Rahwani, Diba Ameilia Raihan Ananda Azma Rakhmad Bahagia Rakiman Rakiman Rakiman Rakiman Rama, Hilfama Ramadani Safitri Ramza, Robi Randa Yosua Sinaga Ribka Melisa V Manullang Riki Rahman Rina Noni Hutajulu Rina Rina Rindiani, Chintia Rivanol, Rivanol Rizky Rasya Pratama Nasution Romaryo Situmorang Ruth Nita Hasibuan Ruzita Sumiati Sabathya Candy br. Nababan Saif Hadid Alkhairi Sanjani, Ahmad Saparuddin Siregar Saputra, Krisna Nanda Saputra, Rio Seniman Hati Zebua Shah Zada, T. Muhammad Sibarani, Choms Choms Gary Ganda Tua Sibarani, Christy Amelia Rotua Sihombing, Andico Julius Silalahi, Tauada Sinaga, Desy Amelia Sipahutar, Bela Putri Saqina Sir Anderson Sir Anderson Siregar, Masjamilan Sitanggang, Endang Maya Sari Sitanggang, Sri Ningsih Siti Sri Wahyuni Siti Sri Wahyuni Situmeang, Chandra Situmorang, Efita Natasya Situngkir, Gomgom Sorta Novalinda Tambunan Sri Elfani Aulia Polem Stefany N. I Nababan Suhandi Suhandi Sulaiman Lubis Syafira Salsabila Syahmi Edi Syu'aib, Syu'aib syukri syukri Tamara Munjihatu Tazkiyah Ashal Tapi Rumondang Sari Siregar Tarigan, Darryl Galed Suranta Tauada Silalahi Teresa Paulina Sihombing Thea Erin Kristy Br Ginting Suka Tiffany Aprilia Tri Wibowo - Tria Wulandari Utami, Widya Ayu Verani Sinurat Verdian, Riza Vina Ocdasyanti Wahyuni, Siti Sri Widya Ayu Utami Yazdan Galih Yazmendra Rosa Yenni Sipahutar Yermiana, Vaskha Yessi Octavia Yitro Carol Nduru Yuli Y Yuli Yetri Yuliarman Yuliarman Zamhir Basem Zebua, Dwi Fadhillah Apriliana Zulfikar - - Zulhendri Zulhendri Zulher Zulher