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All Journal Journal of Economic, Bussines and Accounting (COSTING) Berajah Journal juremi: jurnal riset ekonomi Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Cakrawala Ilmiah
Sri Hartati
Politeknik Akamigas Palembang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analysis of Accounting Treatment of Accounts Receivable at PT. Palembang Primary Primary Source Sri Hartati; Alamsyah
Formosa Journal of Multidisciplinary Research Vol. 1 No. 7 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v1i7.1895

Abstract

This study aims to determine how the recognition, measurement, recording, presentation and disclosure of accounts receivable during 2015 , 2016, and 2017 PT . Primary sources Raya Palembang, The research method that has been done is to collect information report data L/R, balance sheet , a list of accounts , list of assets 2015-2017 and procedures and corporate policies . The results showed recognition of the calculation of accounts receivable has been running well , trade receivables obtained by calculating the 200 hours of work tools multiplied by the value of the contract agreement , so on the journal accounts receivable in debit and reception services equipment rental in the credits , the presentation of accounts receivable the company has not made a backup of receivables business.
KAJIAN EKONOMI MENGGUNAKAN METODE DISCOUNTED CASH FLOW PADA PENAMBANGAN BATUBARA DI PIT A PT XYZ Sri Hartati; Kemas Moh Ade Isnaeni
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 4: Januari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Companies engaged in the coal mining industry are one of the capital-intensive and high-risk industries. Pit A of PT XYZ which is located in the Mekar Jadi Village area, Kec. Sungai Lilin, Kab. Musi Banyuasin, South Sumatra is one of the actors from the coal mining industry that will conduct a feasibility study. The company will reopen mining in Pit A with the current condition of increasing coal prices, because the Pit is still considered economical in accordance with current coal prices. Discounted Cash Flow (DCF) is a cash flow calculation method that takes into account the time value of money where the money invested at this time will be different in value in the future. With the current selling price of coal, the revenue is 999,847,284 USD/ton with total reserves of 43,436,214 tons. The costs incurred consisted of operating costs of 974,706,736 USD and depreciation of 1,114,983 USD, so the total costs incurred were 480,081,316 USD. The initial investment cost is 1,114,983 USD which depreciates annually. Depreciation in 2023 worth USD 124,436 per year which is valid for 5 years with a total of USD 627,178 and in 2024 doing jetty construction with a value of USD 97,561 per year which is valid for 5 years with a total of USD 487,805 subject to 25% tax. Based on the calculation of the Discounted Cash Flow (DCF) obtained for 3,933,706 USD with a WACC value of 10% and a Net Present Value (NPV) of 2,818,723 USD. An NPV value greater than 0 means that the project will benefit (profit) if it is executed. Based on the calculations in this study that in Pit A PT located in Mekar Jadi Village, Kec. Sungai Lilin, Kab. Musi Banyuasin, South Sumatra deserves to be re-mined because the NPV obtained is greater than 0 which is 2,818,723 USD
Analysis of Merchandise Inventory Management at Petra Women's Cooperative (Case Study of Coop Mart Plaju) Sri Hartati; Neti Rohiya
Formosa Journal of Multidisciplinary Research Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v2i1.2940

Abstract

Merchandise inventory plays an important role in the process of buying and selling at trading companies, so it is important for companies to manage and monitor their inventory. The problem discussed in this study was the lack of management of merchandise inventory which often resulted in the shortage of stock. This research was conducted at Petra Women's Cooperative (Coop Mart) located at Jl. Antara Annex II No. 292 Plaju Palembang. The data used in this study were primary and secondary data. The method applied in the research was qualitative and quantitative analysis method. The results of this analysis showed that the management of merchandise inventory of Petra Women's Cooperative (Coop Mart) was not regularly carried out as seen from the calculation of inventory turnover, safety stock and reorder point which fluctuated. This was caused by the lack of control over the goods entry and exit, which would affect inventory. Therefore, inventory management analysis was very essential to do to prevent shortages of goods.
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 16 ATAS ASSET TETAP PADA PT. PATRA SELARAS SEJATI Sri Hartati; Rian Sapurta
Jurnal Cakrawala Ilmiah Vol. 2 No. 6: Februari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v2i6.5009

Abstract

Fixed assets have an important role in supporting the company's operational activities and possess material value in the financial statements. Therefore, companies need to apply fixed asset accounting policies in accordance with PSAK No. 16. This study aimed to obtain empirical evidence and analyze the implementation of PSAK No. 16 policy regarding the fixed assets of PT. Selaras Sejati. The research was conducted using qualitative research method with the research approach of case study. The data collection techniques were carried out by interviews and documentation. After analyzing the results of interviews and searching for the documents related to recognition, depreciation, measurement, presentation and disclosure, it was found out that PT. Selaras Sejati has not fully implemented PSAK No. 16 policy well. Accounting treatment of fixed assets which were not in accordance with PSAK No. 16 was calculating the review of residual values and fixed asset useful life, and the use of the double declining balance (DDB) depreciation method. It is recommended that the company conduct an annual review of the depreciation expense on its fixed assets, using the depreciation methods which were suitable with the characteristics of its fixed assets.
Konsumsi Energi Fosil Terhadap Pertumbuhan Ekonomi Devia Septyani; Sri Hartati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11780

Abstract

The research aims to determine the correlation between fossil energy consumption and economic growth in Indonesia. The data uses in this research was a 6-year period, of secondary data, starting form 2018 to 2023, obtained from the Ministry of Energy and Mineral Resources (ESDM) for the fossil energy consumption variable and the Central Statistics Agency (BPS) for the economic growth variable. The analytical method used in this research was simple linear regression analysis using SPSS 24 software tools. The research results showed that fossil energy consumption had a positive effect in Indonesia economic growth. The research indicated that fossil energy consumption was able to increase Indonesian economic growth by 64,7%. Keywords: energy consumption (fossil), economic growth
BLOCKCHAIN ADOPTION IN PUBLIC FINANCIAL MANAGEMENT: IMPLICATIONS FOR AUDITABILITY AND TRUST IN GOVERNMENT INSTITUTIONS Sri Hartati; Novira Fazri Nanda; Arif Nadzirul Haq E
Berajah Journal Vol. 6 No. 4 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i4.700

Abstract

The development of digital technology has driven the transformation of public financial management towards a more transparent, accountable, and efficient system. One innovation that has received significant attention is blockchain, which offers the characteristics of decentralization, transparency, data security, and immutable transaction recording. This study aims to analyze the adoption of blockchain in public financial management and its implications for auditability and increasing public trust in government institutions. The method used is a literature review, examining various scientific articles, research reports, and relevant academic publications regarding blockchain implementation in the public sector. The results of the study indicate that blockchain implementation has the potential to improve audit quality by providing a documented, real-time, accurate, and verifiable transaction trail. Furthermore, this technology can reduce the risk of data manipulation, increase transparency in budget use, and strengthen public oversight mechanisms. Other findings indicate that the increased transparency and accountability resulting from blockchain use contribute positively to building public trust in government institutions. However, blockchain adoption still faces various challenges, such as regulatory limitations, digital infrastructure readiness, human resource competency, and system interoperability issues. This research confirms that blockchain has strategic potential in supporting more accountable and trustworthy public financial governance reforms, but its success requires policy support, strengthening institutional capacity, and the development of an adequate digital ecosystem.
Co-Authors Alamsyah Arif Nadzirul Haq E Devia Septyani Kemas Moh Ade Isnaeni Neti Rohiya Novira Fazri Nanda Rian Sapurta