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All Journal Jurnal Akuntansi Multiparadigma NERACA : JURNAL AKUNTANSI TERAPAN Journal of Governance, Taxation, and Auditing
Daryanto Hesti Wibowo
BINUS BUSINESS SCHOOL, BINUS UNIVERSITY, JWC Campus, Jl. Hang Lekir I No. 6, Kebayoran Baru, South Jakarta 12120
Economics, Econometrics & Finance

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Implementasi Sistem Informasi Akuntansi atas Pengakuan Pendapatan pada Perusahaan Asuransi Syariah: Studi Kasus PT Asuransi Jasindo Syariah dan PT Asuransi Syariah XYZ Pratiwi, Almas Yusnan; Wibowo, Daryanto Hesti
Neraca : Jurnal Akuntansi Terapan Vol. 5 No. 2: April 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v5i2.4040

Abstract

Statement of Financial Accounting Standard (PSAK) 108 regulates Islamic insurance transactions in Indonesia, including revenue recognition. This study aims to determine how the implementation of revenue recognition information system in Islamic insurance companies. This research applies descriptive research with a qualitative approach, namely the presentation of data in the form of descriptive and objective. The object of this research is the implementation of revenue recognition accounting information system in sharia insurance companies in 2020 at PT Asuransi Jasindo Syariah and PT Asuransi Syariah XYZ. The results of this study indicate that PT Asuransi Jasindo Syariah and PT Asuransi Syariah XYZ do not recognize participant contributions as revenue, but the contribution funds will go into the tabarru' fund. The ujrah fee received for this tabarru' fund is then recognized as revenue. It can be concluded that PT Asuransi Jasindo Syariah and PT Asuransi Syariah XYZ have both carried out the implementation of the revenue recognition accounting information system properly, in accordance with PSAK 108. The implication of this research is to see the extent to which Islamic insurance companies in Indonesia apply PSAK 108 to revenue recognition.
DISRUPTIVE INNOVATION FOR FINANCIAL SUSTAINABILITY OF NEWS AGENCIES Wibowo, Daryanto Hesti
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.2.16

Abstract

Abstrak – Inovasi Disruptif untuk Keberlanjutan Keuangan Lembaga BeritaTujuan Utama – Penelitian ini berupaya untuk menganalisis reaksi lembaga berita terhadap gangguan teknologi melalui inovasi yang mengganggu untuk kelangsungan finansial..Metode - Penelitian ini menggunakan metode analisis konten. Terdapat dua agensi berita yang menjadi objek analisis penelitian ini.Temuan Utama – Penelitian ini menunjukkan bahwa organisasi berita mempromosikan keberlanjutan finansial melalui implementasi inovasi disruptif yang ditargetkan. Implementasi ini mencakup penyesuaian model pendapatan. Penelitian ini menguraikan penyesuaian praktis yang memengaruhi keberlanjuran lembaga berita.Implikasi Teori dan Kebijakan – Penelitian ini memperkuat teori inovasi disruptif dengan menekankan reaksi proaktif yang didorong oleh teknologi. Lembaga berita dan regulator akuntansi harus menerapkan model bisnis baru dan standar akuntansi untuk mendorong ketahanan, kelincahan, dan pertumbuhan berkelanjutan.Kebaruan Penelitian – Penelitian ini memaparkan penerapan teori inovasi disruptif dalam bidang akuntansi untuk meningkatkan keberlanjutan keuangan di agensi berita. Abstract – Disruptive Innovation for Financial Sustainability of News AgenciesMain Purpose - This study analyses news agencies' reactions to technology disruption via disruptive innovation for financial viability..Method – This study utilised content analysis. There were two news agencies that were the subjects of this study's analysis.Main Findings – This study indicates that news organisations promote financial sustainability through the implementation of targeted disruptive innovations. This implementation encompasses the reconfiguration of revenue models. This resesearch outlines practical adaptations that affect news agencies sustainability.Theory and Practical Implications – This study reinforces disruptive innovation theory by emphasising proactive, technology-driven reactions. News agencies and accounting regulators must implement new business models and accounting standards to foster resilience, agility, and sustainable growth.Novelty – This study presents an accounting application of disruptive innovation theory to enhance financial sustainability in news agencies.
Accounting Analysis of Crypto Assets and the Treatment of Current PSAK in Indonesia Wibowo, Daryanto Hesti; Suwongso, Imanuel; Setiawan, Yusup; Jimmy, Ucok; Djumiyati, Dewi
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)-In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1805

Abstract

This study aims to analyze the accounting treatment of crypto assets in Indonesia by examining the correctness of implementation of Indonesian Financial Accounting Standards (PSAK), as well as to evaluate whether the accounting conceptual framework responds to the dynamics of the digital economy. A systematic literature review approach is applied for this research, combining the analysis of national regulations—such as PSAK 238 on Intangible Assets and PSAK 202 on Inventory—with the international frameworks and policies, such as IFRS and FASB. The findings indicate that Indonesia does not have a specific PSAK that explicitly regulates digital assets. It causes the entities continue to rely on an analogy-based approach between PSAK 238 and PSAK 202, leading to variations in reporting treatment and affecting the comparability and relevance of financial information across companies. This study recommends the development of a specific PSAK regarding the digital assets that integrates the principles of relevance and faithful representation, as well as harmonization with IFRS, in order to ensure the consistency and comparability in financial reporting in the digital era.
Co-Authors Djumiyati, Dewi Jimmy, Ucok Pratiwi, Almas Yusnan Suwongso, Imanuel Yusup Setiawan, Yusup