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Journal : PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS

ACCOUNTING TREATMENT OF HISTORICAL ASSETS BASED ON INTERPRETIVIST PARADIGM Hendy Satria; Novi Chandra Saputra; Juhli Edi S; M Isa Alamsayahbana; Fauzi Fauzi
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.634 KB) | DOI: 10.56107/penanomics.v1i1.1

Abstract

This study aims to determine the accounting application for the Department of Revenue and Financial Management and Regional Assets of the Tanjungpinang City Government in the recognition, assessment, presentation and disclosure of the Grand Mosque of Sultan Riau Penyengat in financial statements. This research is expected to provide clearer information regarding historical aset accounting standards. This study uses a qualitative case study approach. Data were collected through primary data. through respondent interviews and secondary data from supporting documents. The results of this study indicate that the recognition of historical asets in this mosque has no "value" because it is not easy to determine the age or value of these historic asets. The practice of accounting for historic asets at the Grand Mosque of Sultan Riau Penyengat has met the standards set by the government, because there is an assessment and presentation of historical asets has been carried out in the notes to the financial statements.
GOOD TO GREAT EFFECT – CASE STUDY AT MERDEKA CHOPPER GOLD, TBK M. Syafnur; Fauzi Fauzi; Aulia Dewi Gizta; M. Isa Alamsyahbana; Novi Chandra Saputra
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.771 KB) | DOI: 10.56107/penanomics.v1i1.2

Abstract

Good to Great effect is a concept developed by one of the writers and researchers named Jim Colins, where according to him there are companies that have above good abilities which then lead the company to become a great company. In this study, the researcher took one of the companies that have these indications, although currently being hit by the Covid 19 pandemic, the company's performance continues to increase. The population of this study are companies in LQ45 with a sample that is engaged in mining. The data analysis method uses financial report indicators for 5 years running fundamental analysis and stock return analysis. The results show that the MDKA company meets the characteristics as a Good to Great Effect company.
Co-Authors Afriyadi Afrizal Afrizal Amelia, Suci Andrea Ciptha Antania, Livia Armansyah Armansyah Armansyah Armansyah Arthur Simanjuntak Aulia Dewi Gizta Bambang Sambodo Budi Zulfachri Charly Marlinda Chartady, Rachmad Dandy Lucky Pratama David Dwi Malya Putra Dewi Monalisa Dhea Amanda Aulia Putri Dian Ocviasari Eka Kurnia Saputra Eko Murti Saputra Elvina Elvina Ewdia Meylin Lilipory FAUZI fauzi Fauzi Fauzi Fauzi Fauzi Firman Ardiansyah Haiqal Imansyah Hardiansyah, Ricky Hasnah Fauziah Hasnarika, Hasnarika Helen Henisha Auliananda Herman Herman Ika Rani Kusuma Dewi Imran Ilyas Indra Bastian Tahir Juhli Edi S Juliani Sari Siregar Juliani Sari Siregar Khairi, Muhammad Dahlan Kinanti Rahmadhani Kurnia, Sri Lina Oktafiani M Syafnur M. Fachri Riauan M. Iqbal Sesaria Maria Vilistasia Marlinda, Charly Martin Yehezkiel Sianipar Masyitah As Sahara Melisa Melisa Mohamad Hammam Pardiansyah Mohammad Iqbal Sesaria Muhammad Isa Alamsyah Muhammad Isa Alamsyah Muhammad Nursyahdani Muhammad Rizki Mutiara Adinda Febrian Nasution, Finalesvita Br. Novelia Tia Anelda Novi Chandra Saputra Novi Darmayanti Novi Komalasari Novica Indriaty Novita Kristiani Waruwu Nurfitri Zulaika Nurul Despurnama Sary Nurul Nurul Nurul Rahmaini Oktavia, Aii Melia Putri Oktavianka, Fanny Pratiwi Tri Utari Putri, Widy Andini Qurrotal Qolbiyah Raja Yulianita Sarazwati Raja Yulianita Sarazwati Ramadhona, Herpandi, Ranat Mulia Pardede Ranti Utami Ranti Utami Rezario Febrianta Chandra Rezky pranatha Rizky Ramadhana Putra Salihi Salihi Salihi, Salihi Salsabil Nabila Arifin Sambodo, Bambang Sasrya Elsana Satria, Hendy Satrio Bimo Saputro Selvi Wahyuningsih Selvia Andita Shely Joeana Silvia Yohani Sinta Saputri Siregar, Juliani Sari Sitepu, Andres Putranta Sri Kurnia Sri Kurnia Sulistyowati, Hani Surya Violita Arifin SYAIFUL BAHRI Telaumbanua, Isihati Tiara Wulandari Tommy Munaf Ulfa Oktavani Nasution Utami, Ranti Vanisa Meifari Viena, Viena Vilistasia, Maria Vina Amalia Putri Welly, Yerisma Wenni Rahma Azura Wiwin Vartina Wong, Yi Yanto, Meidi Yuritanto, Yuritanto