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All Journal Fokus Ekonomi SOLUSI
Naini Rizka Amalia
Semarang University
Economics, Econometrics & Finance Social Sciences Other

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FAIR VALUE AND COST APPROACHES IN ACCRETION ACCRETION OF SHEEP BIOLOGICAL ASSETS (CASE STUDY AT KENDAL OPEN PRIVATE FARM) Ani Setyowati; Rusdiana Permanasari; Naini Rizka Amalia; Solichoel Soekaemi
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.65-70

Abstract

The purpose of this study is to analyze and describe the measurement of the biological assets of sheep using the fair value and cost approach in accordance with the concept of accretion to the measurement of biological assets contained in PSAK 69. PSAK 69 which refers to IAS 41 emphasizes that biological assets are measured fairly and if the difference included in profit or loss in the financial statements. However, in the context of the application of commodity agribusiness in Indonesia, discrepancies are still found, therefore more studies are needed to discuss the application of PSAK 69 to agricultural commodities in Indonesia, especially in sheep farming. The focus of the research was carried out at the Kendal Open Prison Farm. The research method is a qualitative descriptive research by obtaining data through interviews and observation at the research location. The results are the recognition of the biological assets of sheep using the fair value approach is less relevant than the cost approach in agribusiness commodities in Indonesia during the transformation of the development of biological assets.
STRUKTUR MODAL INVESTASI PERUSAHAAN DENGAN PENGUNGKAPAN LINGKUNGAN SEBAGAI VARIABEL MODERASI Ika Swasti Putri; Naini Rizka Amalia
Solusi Vol. 22 No. 2 (2024): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v22i2.9011

Abstract

Penelitian ini bertujuan untuk menyelidiki pengaruh struktur modal dan keputusan investasi terhadap nilai perusahaan, dengan pengungkapan lingkungan sebagai variabel moderasi pada perusahaan di sektor energi (minyak, gas, dan batu bara) di Indonesia. Hasil penelitian menunjukkan bahwa: Struktur modal tidak  berpengaruh signifikan terhadap nilai perusahaan. Pengungkapan lingkungan memoderasi secara signifikan hubungan antara struktur modal dan nilai perusahaan. Pengungkapan lingkungan yang transparan dapat memperkuat persepsi pemangku kepentingan dan meningkatkan nilai perusahaan. Keputusan investasi tidak berpengaruh signifikan terhadap nilai perusahaan. Pengungkapan lingkungan tidak memoderasi secara signifikan hubungan antara keputusan investasi dan nilai perusahaan. Temuan ini menekankan pentingnya pengungkapan lingkungan dalam mempengaruhi persepsi pemangku kepentingan, keputusan investasi, dan pada akhirnya nilai perusahaan di sektor energi yang sensitif terhadap lingkungan.
PENINGKATAN KUALITAS KARYAWAN GUNA MENINGKATKAN KEPUASAN PELANGGAN BINATU SEMARANG LAUNDRY & DRY CLEANER Lutfika Nur Handhini; Asih Niati; Naini Rizka Amalia
Solusi Vol. 20 No. 2 (2022): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i2.5148

Abstract

The problem in this study is motivated by the decline in customer satisfaction and loyalty which is marked by the decline in sales turnover and from some of the results of the research gap that results in different research results. The purpose of this study is to find out how to improve employee quality to increase customer satisfaction. This study uses qualitative methods, using triangulation of sources with interviews and triangulation of methods namely interviews, observation and documents as evidence. The object of research is Binatu Semarang Laundry. There are 6 informants in this study consisting of owners, employees and customers. From the results of this study indicate that there are still some problems in the quality of Human Resources (HR) such as not obeying procedures. workloads are too heavy, work stress, old or damaged machines and tools that hinder work causing quality problems. This ultimately affects customer satisfaction so there needs to be improvements
Co-Authors Ani Setyowati Asih Niati Ika Swasti Putri Lutfika Nur Handhini Rusdiana Permanasari Solichoel Soekaemi