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Rimi Gusliana Mais
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
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Journal : Jurnal Riset Perbankan, Manajemen dan Akuntansi

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Perbandingan Penerapan PSAK 210 Perusahaan Penerbangan BUMN dan Swasta di Indonesia Tahun 2021-2024 Juliono, Sigit; Mais, Rimi Gusliana
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 2 (2025): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v9i2.208

Abstract

This study aims to analyze and compare the application of the Financial Accounting Standard (PSAK) 8 (now known as PSAK 210) regarding events after the reporting period in state-owned and private airline companies in Indonesia during the 2021–2024 period. The primary focus is on the classification of adjusting and non-adjusting events, the quality of disclosures, and the level of compliance with the standards. This study uses a descriptive-qualitative approach with content analysis of the financial reports of PT Garuda Indonesia (Persero) Tbk as a representation of state-owned enterprises (SOEs) and PT AirAsia Indonesia Tbk as a private company. The results show that Garuda Indonesia implemented PSAK 210 more openly and comprehensively compared to AirAsia Indonesia, which tended to be selective in its disclosures. These differences are influenced by ownership structure, regulatory pressure, and public accountability demands. This research contributes to understanding accounting practices in crisis situations and suggests the need for more detailed disclosure guidelines, especially for strategic sectors such as the aviation industry.
Co-Authors Abdul Kadir Abu Abu, Abdul Kadir Achmad Jaelani Achmad, Aisah Achmadi Achmadi Adie Tirtakusuma Aeniyatul Muhaqiyah Agita Prima Istiqorul Agus Prasetyo Agus Prasetyo Ainun Komala Indah Ainun Komala Indah Aji Dedi Mulawarman Aldina, Nabiilah Alifiani, Tika Almurni, Siti Anggi Windu Safitri Ani Cahyadi Anisa Dwi Nurfajriah Anisya Dwi Fazriani Annurria, Wanti Anselmus Rufus Kodu Apandi, Sukma Aski Khoirunnisa Aulia Fuad Rahman Banowati, Anggun Putri Burda, Agustian Chandra, Rama Dahlifah, Dahlifah Damayanti, Defi Danny Syachreza Dea Maharani Dean Salomo Kumenaung Destiana, Aulia Destiana Desy Amaliati Setiawan Dewi Patmaningsih Dewi, Chintania Eka P Dhewi, Deasyanti Aryani Dika Fuji Okta Dwi Tiara Putri Edy Sarwono Eko Ganis Sukoharsono Elin Tri Budiyani Engkur Engkur Erita Oktasari Fachri, Muhammad Ridwan Fadlan Nuari Fajriana Ramadhanty Fajriati, Feti Fanisyah Maliki Faruqi, Faris Fathurrochman, Galih Fatiria, Mia Firman Hidayat Fitri Marlistiara Sutra Fransiska Aprilia Gatot Prabantoro Gustiawan, Deni Guvra, Hanifah Ellia Handoko Sakti, Sri Harimurti Wulandjani Harry Indradjit Soeharjono Hasan Hasan Hastuti, Dian Dwi Hasugian, Hotbin Hayuningtyas, Roro Hendra, Lim Hendrawati Hendryadi Hendryadi Henny Rahayu Heri Heri, Heri Hotbin Hasugian Hotmavica Natalia Iman S. Suriawinata Iman Sofian Suriawinata Imelda Aprileny Indah, Ainun Komala Iswandi Jihan Alfadila Joko Bagio Santoso Juliono, Sigit Kawung, Goerge M.V. khusnul khotimah Kirioma, Rosalinda Kuncoro, David Sri Kurniawan, Rachmad Risqy Kusnoto, Margi Astatanu Lestari Lestari Lini Palindri Lubis, Mita Fatimah Maliki, Fanisyah Maserih Maserih Maulina, Azka Maya Mustika Maya Mustika Megayani Megayani Megayani, Megayani Merliyana Muhammad Anhar muhammad fikri Muhammad Ikhsan Mulyati, Ade Munir Munir , Munir Munir Munir Munir Munir, Munir Muslim Muslim Mustika, Maya Nabila Lutfiah Nuha Nawasiah, Nana Nelli Novyarni Nia Agusetiani Nia Sulfiani Nuari, Fadlan Nuning Lufiani Nurafifah, Nurul Nurani, Nita Nursanita, Nursanita NURUL AZIZAH NURUL HIDAYAH Nuryasa Nuryasa Nuryati, Tutty Okta, Agatha Danar Kristia Oktasari, Erita Panjaitan, Sanni Fia Defela Prabantoro, Gatot Pranggoro, Kukuh Preztika Ayu Ardheta Preztika Ayu Ardheta Prihatna, Nandang Purbojati, Nurrakhman Rahmat, Nur Ridwan Maronrong Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F Hasibuan Roberto Josua Fermadius Hasibuan Rommel Togatorop Romsiyatul Afifah Roviah, Roviah Rumondang, Ester Saefurahman, Asep Safitri, Adelia Safitri, Raisa Arifahani Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis, Saiful Sakti, Sri Handoko Salsabila, Nadia Salsabila, Thoriqoh Saputra, Pandu Perdana Saputri, Mutiara Indah Sarah, Naomi Christine Sari, Hastuti Indra Sari, Nurul Indah Sintawati, Sri Siti Nafisah Siwu, Hanly F.J Soetjiati Soetjiati Sovitriana, Rilla Sri Handoko Sakti Stefani Darmawan Sugiono, Edi Sukamto Sukamto Sumitro Sumitro Supriadi Thalib Suryadi, Arief Syafrinaldi, Zidan Timothy Tanujaya Tuti Alawiyah Uun Sunarsih Wahyudin Halim Wahyuni, Sinta Sri Wastuaji, Agung Winda Wulandari Winda Wulandari, Winda Wiwiek Rabiatul Adawiyah Wulansari, Siti Sarah Zainal Abidin Zainal Abidin Zainal Abidin