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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Journal of Information System, Applied, Management, Accounting and Research Jurnal Riset Terapan Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdi Masyarakat Indonesia Mount Hope Global Economic Journal
Fanesa Isalia Minanda Syaefudin, Fanesa Isalia Minanda
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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Journal : Jurnal Riset Terapan Akuntansi

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ANALISIS PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAP NO 7 PADA PENGADILAN MILITER III-17 MANADO Syaefudin, Fanesa Isalia Minanda; Mandosa, Safira Amalinda; Pangemanan, Shane Anneke; Wangarry, Andreas Randy; Mustopa, Opa
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15322235

Abstract

This study aims to analyze the accounting treatment of fixed assets applied to the Military Court III-17 Manado, based on the Government Accounting Standards Statement (PSAP) Number 7 concerning Fixed Asset Accounting. The research method used is descriptive qualitative with a case study approach. Data were collected through observation, interviews and documentation related to fixed assets. Based on the data collected, the results of this study are divided into several parts: (1) recognition of assets, namely having a useful life of more than 12 months, not for sale in the entity's operating activities and acquired with the intention of being used; (2) fixed assets are measured based on acquisition cost or fair value; (3) assessment is seen from the measurement results; (4) expenditures after acquisition are made to extend the useful life or are anticipated to generate financial benefits in the future; (5) depreciation of fixed assets is carried out using the straight-line method; (6) termination and disposal of assets are carried out when their form is severely damaged and their useful life has stopped; (7) fixed assets are presented in the balance sheet financial report. Overall, the accounting treatment of fixed assets at the Military Court III-17 Manado has been implemented and is in accordance with PSAP No. 7 Concerning Fixed Asset Accounting. The results of this study are expected to be input for the Military Court III-17 Manado and other government entities in improving the understanding and quality of fixed asset accounting management, thus producing transparent and accountable financial reports. Keywords: Accounting treatment, Fixed Assets, PSAP Number 7
PENERAPAN LAPORAN KEUANGAN BERBASIS WEBSITE PADA USAHA JASA MULTIMEDIA LOF VISUAL Wangarry, Andreas Randy; Syaefudin, Fanesa Isalia Minanda; Paendong, Yelly Sjenny; Wagiu, Decire Dumingkan; Pangemanan, Shane Anneke
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17460747

Abstract

The Lof Visual Multimedia Services Business is a type of MSME in the service sector that is very open to making changes to make this business better as technology develops. The research objective is to apply website-based financial reports to the Lof Visual Multimedia Services Business. The type of research is qualitative research. Data collection methods through interviews and documentation. The result of this research is a website-based financial reporting application that is capable of managing transaction data, carrying out automatic journaling, and producing financial reports: Profit and Loss Report, Financial Position Report and CaLK in real-time. By implementing this system, Lof Visual can present financial reports that are accurate, timely and easy to access. This research provides a real solution that directly transforms Lof Visual's business processes from manual to digital. The solution for using this website is to significantly increase operational efficiency, reduce the risk of human error in recording, and most importantly, present real-time financial data for more accurate and data-based decision making. Keywords: Accounting Information Systems, Financial Reports, MSMEs, SAK EMKM, Websites.
Co-Authors Ginting, Wenny Anggresia Hermansyah, Sherryn Veronica Jenny Morasa Korompis, Sintia Nuraini Lidya Anggiline Maramis Lilia , Wirda Mandosa, Safira Amalinda Marbun, Ignes Santalia Munte , Judika Sukmawati Mustopa, Opa Nasution, Siti Aisyah Paendong, Yelly Sjenny Pangemanan, Shane Anneke Pingkan Elni Wowor, Pingkan Elni Pongajow, Jacqlin Pongajow Runtuwene, Treesje Lusje Stanly Alexander Sumendap, Pricilia Christina Trito, Belthasar Siahaan Wagiu, Decire Dumingkan Wangarry, Andreas Randy