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Analisis Penerapan PSAK No. 18 Terhadap Laporan Keuangan Dana Pensiun Pada PT. Pertalife Insurance Nurhafila Linanda; Dewi Sutjahyani
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.213

Tujuan pengelolaan dana pensiun adalah memberikan manfaat kesejahteraan dan jaminan kepada para karyawannya. Pelaporan keuangan dana pensiun diatur dalam PSAK No. 18. Rumusan masalah dalam penelitian ini adalah bagaimana penerapan PSAK No. 18 di PT. Pertalife Insurance. Penelitian ini bertujuan untuk mengetahui bagaimana laporan keuangan dana pensiun sudah memenuhi syarat dengan Pernyataan Standar Akuntansi Keuangan No. 18. Desain penelitian ini menggunakan desain deskriptif kualitatif. Data yang digunakan adalah laporan keuangan Dana Pensiun di Pertalife Insurance pada tahun 2021. Penelitian dilakukan dengan cara menyesuaikan laporan keuangan dengan PSAK No. 18 kemudian melakukan wawancara terkait pengetahuan Dana Pensiun dalam Perusahaan. Hasil dari penelitian ini diketahui bahwa pada pelaporan dan pengungkapan laporan keuangan Dana Pensiun sudah sesuai dengan PSAK No. 18 karena di dalam laporan tersebut dikatakan bahwa dasar penyusunan dan pengukuran laporan keuangan Dana Pensiun sudah mengacu pada standar akuntansi yang berlaku.

PENGARUH GOOD CORPORATE GOVERNANCE (GCG), STRUKTUR MODAL, DAN SALES GROWTH TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Veirent Elizabeth Agustin; Dewi Sutjahyani
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.978

Dalam penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance (GCG), struktur modal, dan sales growth terhadap kinerja keuangan. Data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan tahunan yang diakses melalui website resmi www.idx.co.id. Populasi dalam penelitian ini yaitu perusahaan manufaktur sub sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Teknik pengambilan sampel menggunakan purposive sampling yang menghasilkan 6 sampel perusahaan manufaktur sub sektor farmasi dari 10 perusahaan farmasi di Indonesia. Analisis data dalam penelitian ini menggunakan Structural Equation Modelling (SEM) dengan aplikasi program dari Partial Least Squares (PLS) versi 3.0. Hasil dari penelitian ini menunjukkan bahwa good corporate governance (GCG) berpengaruh signifikan terhadap kinerja keuangan, struktur modal berpengaruh signifikan terhadap kinerja keuangan, dan sales growth berpengaruh signifikan terhadap kinerja keuangan.

Konstruksi Laporan Keuangan Bumdes Berdasarkan Peraturan Daerah No 09 Tahun 2013 Mengenai Pengelolaan Bumdes di kecamatan Palang Kabupaten Tuban Adi Supeno; Dewi Sutjahyani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.317

Determination of Law Number 23 of 2014 concerning Regional Government, (State Gazette of the Republic of Indonesia of 2014 Number 244, Supplement to State Gazette of the Republic of Indonesia Number 5587) in which several provisions in Law Number 23 of 2014 concerning Regional Government have been amended by Government Regulations In lieu of Law (PERPPU) Number 2 of 2014 concerning Amendments to Law Number 23 of 2014 concerning Regional Government, has automatically replaced Law Number 32 of 2004. The research carried out by the author uses a descriptive qualitative research approach, in particular by adopting the case study method. The focus of this research is to reveal information related to the research object with the aim of measuring its level of effectiveness. Based on the results of observations made by researchers, there are findings obtained from the Management of BUMDES Bahari Makmur, starting from reporting, management, information and communication, BUMDES activities, namely: Condition: there is no Good and Correct Financial Reporting, including Financial Reporting According to Regional Regulations No. 09 of 2013, there is no BUMDES organizational structure. Cause: lack of village government involvement, where BUMDES itself is an increase in the village budget. Consequence: BUMDES Bahari Makmur is not functioning as BUMDES is a Village Institution that must exist. 1. It is hoped that the Palang Village government should improve BUMDES reporting and reactivate BUMDES so that the village can get original income. This is important because BUMDES itself is mandatory. 2. It is hoped that the Palang village government can provide information about financial reporting and BUMDES management so that readers can get information about BUMDES management. 3. It is hoped that future researchers will be able to explore in more detail and expand the BUMDES financial management process with Regional Regulation Number 09 of 2013, because in this research it is limited to management and reporting, not access to financial reporting and BUMDES management.

Pengaruh Pengungkapan Corporate Social Responsibility Dan Biaya CSR Terhadap Kinerja Perusahaan Pada Masa Pandemi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019-2021 Tri Cahyani Nabila; Dewi Sutjahyani
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure and CSR costs on company performance during the pandemic in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange with the 2019-2021 research period. The sample in this research is 7 companies taken using purposive sampling technique. The independent variable used in this study is the disclosure of Corporate Social Responsibility (CSR) measured by 91 items according to GRI-G4 and CSR costs are measured by employee welfare costs and community costs, while the dependent variable is company performance measured using ROA, ROE and ROS. The research model used as a test tool is Partial Least Square (PLS) version 3.0. The results of the study show that Disclosure of Corporate Social Responsibility has a significant effect with the negative direction on company performance and CSR costs have no significant effect with the negative direction on company performance.

Pengaruh Pengungkapan Corporate Social Responsibility Dan Biaya CSR Terhadap Kinerja Perusahaan Pada Masa Pandemi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019-2021 Tri Cahyani Nabila; Dewi Sutjahyani
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i2.1017

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure and CSR costs on company performance during the pandemic in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange with the 2019-2021 research period. The sample in this research is 7 companies taken using purposive sampling technique. The independent variable used in this study is the disclosure of Corporate Social Responsibility (CSR) measured by 91 items according to GRI-G4 and CSR costs are measured by employee welfare costs and community costs, while the dependent variable is company performance measured using ROA, ROE and ROS. The research model used as a test tool is Partial Least Square (PLS) version 3.0. The results of the study show that Disclosure of Corporate Social Responsibility has a significant effect with the negative direction on company performance and CSR costs have no significant effect with the negative direction on company performance.

Analisis Penerapan PSAK No. 18 Terhadap Laporan Keuangan Dana Pensiun Pada PT. Pertalife Insurance Nurhafila Linanda; Dewi Sutjahyani
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.213

Tujuan pengelolaan dana pensiun adalah memberikan manfaat kesejahteraan dan jaminan kepada para karyawannya. Pelaporan keuangan dana pensiun diatur dalam PSAK No. 18. Rumusan masalah dalam penelitian ini adalah bagaimana penerapan PSAK No. 18 di PT. Pertalife Insurance. Penelitian ini bertujuan untuk mengetahui bagaimana laporan keuangan dana pensiun sudah memenuhi syarat dengan Pernyataan Standar Akuntansi Keuangan No. 18. Desain penelitian ini menggunakan desain deskriptif kualitatif. Data yang digunakan adalah laporan keuangan Dana Pensiun di Pertalife Insurance pada tahun 2021. Penelitian dilakukan dengan cara menyesuaikan laporan keuangan dengan PSAK No. 18 kemudian melakukan wawancara terkait pengetahuan Dana Pensiun dalam Perusahaan. Hasil dari penelitian ini diketahui bahwa pada pelaporan dan pengungkapan laporan keuangan Dana Pensiun sudah sesuai dengan PSAK No. 18 karena di dalam laporan tersebut dikatakan bahwa dasar penyusunan dan pengukuran laporan keuangan Dana Pensiun sudah mengacu pada standar akuntansi yang berlaku.

Firm Characteristics and Management Performance: A Governance-Based Assessment of Indonesian SOEs Dewi Sutjahyani
Journal of Economics, Business, and Government Challenges Vol. 8 No. 2 (2025): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v8i2.1608

This study investigates the influence of ownership structure, capital structure, and firm characteristics on management performance in Indonesian State-Owned Enterprises (SOEs), with Good Corporate Governance (GCG) examined as a moderating variable. Using a quantitative associative approach and Moderated Regression Analysis (MRA) within the PLS-SEM framework, the research analyzes data from 10 SOEs listed on the Indonesia Stock Exchange between 2021 and 2024. The findings reveal that only firm characteristics—specifically firm size and age—significantly enhance management performance, while ownership structure and capital structure show no significant effects. Additionally, GCG demonstrates neither a direct influence nor a moderating role in the tested relationships. The novelty of this study lies in its empirical focus on newly listed SOEs during a critical period of governance reform, offering fresh insights into the symbolic implementation of GCG and its limited impact on managerial outcomes. These results contribute to the growing body of literature on public enterprise governance by highlighting the importance of internal organizational capacity over structural and regulatory compliance. The study suggests that future reforms in SOEs should prioritize institutional strengthening and capacity-building to achieve effective governance and sustainable performance.

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