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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Dinamika Pendidikan Juara: Jurnal Riset Akuntansi Jurnal Ilmiah Pangabdhi JDE (Journal of Developing Economies) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Kajian Peradaban Islam Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Abdi Insani Review of Islamic Economics and Finance Abdimasku : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Business, Law, and Education Jurnal Kajian Peradaban Islam International Journal of Applied Finance and Business Studies Jurnal Pengabdian Pada Masyarakat Journal of Education Method and Learning Strategy Journal of Business Management and Economic Development Jurnal RAK (Riset Akuntansi Keuangan) Mutiara : Jurnal Ilmiah Multidisiplin Indonesia Pancasila International Journal of Applied Social Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Jurnal Pengabdian Masyarakat dan Riset Pendidikan West Science Islamic Studies Journal of International Multidisciplinary Research
Elis Mediawati, Elis
Universitas Pendidikan Indonesia
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Journal : International Journal of Business, Law, and Education

 1 
Literature Review on Valuation and Accounting Recognition for Heritage Assets Iswari, Yuni; Mediawati, Elis
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.366

Abstract

Historic assets can also be said to be unique assets because of the diverse ways of obtaining them ranging from development, purchase, donation, inheritance, booty, or confiscation and their management and maintenance are protected by the local government (Agustini, 2011). In accordance with applicable laws the validity of a historic asset can be proven by legality to maintain the unlimited existence of historic assets. There are several valuation models for Historic Assets based on accounting standards that apply in the world, namely: Accounting Policy Act, Generally Recognized Accounting Practice (GRAP) 103, Financial Reporting Statements (FRS) 30, and Government Accounting Standards Manual (PSAP) 07 (2010). These differences arise due to the conditions and situations in each country in adopting a guideline that regulates accounting for heritage assets as well as the characteristics of heritage assets that are considered unique and diverse (Ouda, 2014). The accounting treatment for historic assets varies greatly depending on the nature of the asset and also the nature of the entity that holds it. Based on the results of the literature review conducted by the author, regarding how accounting records for heritage assets in Indonesia provide diverse results where there are heritage assets that are recorded in accordance with applicable standards and there are also heritage assets that are not in accordance with applicable accounting standards, namely PSAP 07 2010 regarding Fixed Asset Accounting. This is due to the inadequate quality of human resources who understand the assessment and accounting treatment of heritage assets and unclear policies in the treatment of heritage assets.
The Influence Of Asset Management On Optimization Of The Use Of Fixed Assets In The Government Sector : Literature Review Fauziah, Nur Israq; Mediawati, Elis
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.369

Abstract

To implement asset management, there are four steps that must be taken so that assets can be utilized optimally. The four steps include asset inventory, legal audit, asset assessment, and asset monitoring and control. First, asset inventory. Of the 25 articles, 24 articles stated that there was an influence, and 1 article stated that there was no influence. Second, in the legal audit, there were 18 articles that stated there was an influence, and 7 articles stated that there was no influence. Third, in asset assessment, 19 articles stated that it had an effect and 3 articles stated that it had no effect. Fourth, monitoring and controlling assets, there are 13 journals, 12 articles stating they have an influence and 1 article stating they have no influence. The research method in this research is a literature review. It is hoped that the benefits of this research can be used as a reference for further research.
Web-Based Asset Management Information Systems in Higher Education Kusumojati, Putri Pramestiwi; Mediawati, Elis
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.382

Abstract

This study aims to determine the Asset Management Information System in Higher Education. The research method used in this study is the SLR (Systematic Literature Review) method. In this study, SLR (Systematic Literature Review) is used to identify, review, evaluate, and interpret previous studies on the Google scholar database with a period of the last 10 years, namely 2013-2023. The results showed that universities do not yet have an internal information system to control their assets. The absence of an asset management information system will have difficulty in tracing asset data. Solutions to overcome existing problems require a web-based asset management information system that can carry out asset management to be more efficient and organized, and make it easier to collect the number of assets, data about assets based on their condition, grouping assets by type, and make it easier to search asset data.
The Influence of Auditor Ethics and Auditor Experience on Company Financial Reports Mediawati, Elis
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.316

Abstract

This research investigates the influence of auditor ethics and auditor experience on the quality of financial reports in the garment sector of West Java, Indonesia. This study employs a quantitative approach to measure auditor ethics and experience, utilizing statistical tools for analysis. The research targets financial auditors in Indonesia, with a sample size of 150 auditors selected purposively based on specific criteria.The study emphasizes the importance of auditors in ensuring the accuracy and reliability of financial information. The garment industry in West Java holds significance in Indonesia's manufacturing sector, particularly in terms of employment and export revenue. The research aims to contribute to the understanding of how auditor ethics and experience impact financial reporting quality in this specific industry.
Asset Management, Optimization of Asset Use, and its Effect on Local Own-Source Revenue Linuhung, Tiara Setra; Mediawati, Elis
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.346

Abstract

Assets are one of the tools to generate revenue for a country. Given the important role of assets, this study aims to comprehensively determine the effect of asset management and asset optimization on PAD. The method used is literature study with descriptive analysis. The research results from 13 regions, 6 of which show that asset management has an effect on PAD, 2 regions state that asset management has no effect on PAD, 2 regions prove that asset optimization has an effect on PAD, and 3 regions state that asset management has no effect on PAD. The author can also conclude that asset management/management and asset optimization are closely related and affect each other.
Co-Authors Adirestuty, Fitranty Afiyana, Indria Fitri Alfianda Kurniawan Alifa, Muthia Nur Aminah, Neng Hasnah Siti Anggita, Delia Annisa Rizki Yanti Ardiani, Widha Auliya, Nanda Aulya, Raden Rizka Az-Zahra, Azka Amalia Azizah, Lies Badria Muntashofi David HM Hasibuan Delarosa, Angela Delina Herdian Septiani Dewi, Kusuma Evra Willya Evra Willya Fadhila, Vira Nurul Faishal, Mohammad Fauziah, Nur Israq Febrian, Jan Hafizah, Nadia Zalfa Hazim, Raihan Hidayat, Sabilla Dwi Lestari Ilham Hafizh Fadhillah Indra Pahala Ira Revita Ishmah Muthiah Iswari, Yuni Khoirunnisa, Tiara Cantika Kholis Frendika Kusumojati, Putri Pramestiwi Lazuardy, Muhammad Rafhael Linda Nurlaela Linuhung, Tiara Setra Lita Natalia Loso Judijanto M, M. Hernanda Zaki Matiin, Muhammad Azzam Maulana Yusuf Mery Mary Metyria Imelda Hutabarat Mokodenseho, Sabil Muhamad Syafii Nasim, Arim Nasution Hafifah Ningrum, Herawati Nopiyanti, Farida Nor Aishah Mohd Ali Nur Azizah, Alya Nuriyah, S. Rizka Nurrizqa, Rindiani Restu Nursya'bani, Anisa Pratama, Dimar Gemning Akbar Pujianie, Cindy Radina Angganis Rahman, Fauzan Binti Abdul Rahmat Hidayat Raihan Hazim Ramadhani, Sifa Aulia Ratnawati, Dini Revita, Ira Rida Ristiyana Rizky Adzan Maulana Rosalinda Rozaiha Ab. Majid S. Rizka Nuriyah Sabil Mokodenseho Safira, Mila Saiman, Nadhila Septia Salim, Farah Akmar Anor Salina Abdullah Salmawinata, Ilona Shalsanabila Ramadhani, Annisa Siti Aminah, Neng Hasnah Surya Anugrah Tamyiz, Nazhwa Nayla Putri Tazkiyah Mutiara Rahma Triyono, Bambang Triyono, Bambang Tullah, Dewi Sarifah Ulhaq, Nada Dhiya Ulya, Ade Wahyuni, Wulan Sri Waridah, Winda Weninggalih, Kinanti Widaningsih, Mimin Wijaya, Aditya Yolansyah, Priangga Ersa Zainal Arifin Zainal Arifin