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All Journal jurnal syntax admiration ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Ashar Basyir
Universitas Gunadarma, Depok
Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

 1 
Penerapan Standar Akuntansi Keuangan-Entitas Tanpa Akuntanbilitas Publik (SAK-ETAP) Pada PT. Mutiara Prima Sukses Ashar Basyir
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.518

Abstract

Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) is intended to be used by Entities Without Public Accountability (ETAP), entities in implementing which are carried out starting from; reporting, presentation, measurement and recognition in order to realize and produce a complete financial report. The objectives in this research are; know how reporting, presentation, measurement and recognition of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT. Prima Pearls of Success. This study uses a descriptive qualitative approach. Data collection techniques through interviews and documentation. In analyzing data apply reporting, presentation, measurement and recognition based on Accounting Standards for Financial Entities Without Public Accountability (SAK-ETAP). Based on the research results, the company in general has implemented reporting, presentation, measurement and recognition based on the Accounting Standards for Financial Entities Without Public Accountability (SAK-ETAP), it's just that in the recognition of company account posts there are several account items that are not recorded and not presented in the company's financial reporting.
Determinan Suistainability Report Disclosure Terhadap Kinerja Keuangan Perusahaan Manufaktur Di Indonesia Ghina Kemala Dewi; Ashar Basyir; Edy Nursanta
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.561

Abstract

Saat ini perusahaan tidak cukup hanya membuat laporan keuangan, sustainability report juga diperlukan sebagai indikator sejauh mana perusahaan mengatasi dampak dari operasional terhadap isu 3P (profit, people, planet). Penulisan ilmiah ini memiliki tujuan untuk menganalisis, apakah terdapat pengaruh dari pengungkapan sustainability report terhadap kinerja keuangan perusahaan yang diproksikan melalui Return on Assets perusahaan manufaktur di Indonesia selama periode 2017 – 2021. Sampel yang digunakan pada penelitian ini adalah perusahaan manufaktur yang mendapatkan peringkat di Asia Sustainability Reporting Rating (ASRRAT) 2021, terdapat enam perusahaan yang menjadi sampel penelitian sesuai kategori yang sudah ditentukan. Data yang digunakan adalah daya sekunder, dengan regresi linier berganda sebagai metode analisis dengan alat bantu software SPSS. Penelitian ini memberikan hasil bahwa (1) Secara parsial kategori ekonomi pada sustainability report tidak berpengaruh terhadap kinerja keuangan perusahaan. (2) Secara parsial kategori lingkungan pada sustainability report berpengaruh terhadap kinerja keuangan perusahaan. (3) Secara parsial kategori sosial pada sustainability report berpengaruh terhadap kinerja keuangan perusahaan. (4) Secara simultan kategori ekonomi, lingkungan, dan sosial pada sustainability report berpengaruh terhadap kinerja keuangan perusahaan manufaktur yang mendapatkan peringkat di Asia Sustainability Reporting Rating (ASRRAT) 2021.
Co-Authors Edy Nursanta Ghina Kemala Dewi Safitri, Leli