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Penerapan PSAK 10 Atas Selisih Kurs Dan Transaksi Mata Uang Asing Pada Laporan Keuangan PT. Amman Mineral Internasional Tbk. Sabila, Vina; Alfadhila, Dinda; Ramadhani, Nisfi; Rahayu, Saras Tri; Anggriani, Reni; Agustiningsih, Wulandari
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 4 (2024): Jurnal Riset Mahasiswa Akuntansi, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i4.1395

In facing the challenges of the current era of business globalization, many companies are involved in international business transactions involving foreign currencies. PSAK No.10 is a statement of Financial Accounting Standards which regulates the effect of changes in foreign currency exchange rates. The purpose of PSAK 10 is to provide guidance on how accounting regulates transactions in foreign currency and overseas business activities in an entity's financial statements, appropriate reporting related to exchange differences is very important to reflect the true value in the company's financial statements. The object of this research is the financial report at PT Amman Mineral Internasional tbk. This research method was carried out by analyzing financial reports using qualitative data analysis techniques. The results of the research show that PT Amman Mineral Intelranasiolnal has implemented PSAK 10 in a collaborative manner in presenting foreign currency transactions in its financial reports. The use of correct exchange rates as well as accurate recording in accordance with accounting standards allows the company to provide reliable and relevant information for users of police reports. spare. Even though most of the company's transactions are denominated in USD, the company still faces significant foreign currency risks from transactions involving Rupiah.

Challenges And Prospects Of Social And Cultural Strengthening In Sustainable Inclusive Development: Challenges And Prospects Of Social And Cultural Strengthening In Sustainable Inclusive Development Mufis, Mufidah; Anggriani, Reni
Jurnal Sosiologi Nusantara Vol 10 No 2 (2024): Vol 10 No.2
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jsn.10.2.296-312

This study examines the challenges and prospects of strengthening socio-culture in sustainable, inclusive development in Lekor Village, Central Lombok. Using a qualitative approach, this study identifies factors that influence the preservation of local culture amidst the flow of modernisation and economic pressures. The study results indicate that the younger generation is less involved in preserving culture, while the community faces the challenge of changing values due to modernisation. However, there is great potential in developing culture-based tourism and the creative economy. Inclusive development involving the community, government, and the private sector is considered a solution to promote economic welfare without sacrificing cultural values. This study recommends improving culture-based education, tourism management skills training, and government policies that support the preservation of culture and community-based economy. Active participation of the community, especially the younger generation, is essential to maintain the sustainability of traditions while encouraging inclusive and sustainable economic development. In conclusion, despite many challenges, the existing opportunities can be optimally utilised through cross-sector collaboration and policies that support local culture.

Perlindungan Hak Asasi Manusia bagi Tersangka dan Terdakwa dalam Sistem Pemasyarakatan di Rutan Kelas IIA Kota Yogyakarta Gunawan, Yordan; Anggriani, Reni; Yusmiastuti, Tsaniya
Jurnal Dedikasi Hukum Vol. 4 No. 1 (2024): April 2024
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jdh.v4i1.31423

Kesadaran untuk mengakhiri stigma, diskriminasi, dan kekerasan terhadap manusia dengan alasan apa pun merupakan cita-cita luhur para pendiri bangsa sebagaimana terlihat dalam rumusan Pancasila, UUD 1945, dan beberapa peraturan peurndang-undangan lainnya di Indonesia. Salah satunya berkaitan dengan sistem pemasyarakatan yang mengedepankan konsep rehabilitasi dan reintegrasi sosial terhadap tersangka dan terdakwa. Tersangka dan terdakwa telah dipandang sebagai subjek dengan hak asasi yang melekat, sehingga harus dihormati dan dilindungi. Beberapa hak tersangka dan terdakwa yang diatur dalam Kitab Undang-Undang Hukum Pidana dan Undang-Undang Nomor 22 Tahun 2022 tentang Pemasyarakatan, yang antara lain adalah hak untuk mendapatkan penyuluhan hukum, konsultasi hukum, dan bantuan hukum. Pusat Konsultasi dan Bantuan Hukum Fakultas Hukum Universitas Muhammadiyah Yogyakarta bekerja sama dengan Rumah Tahanan Kelas IIA Kota Yogyakarta melaksanakan pengabdian hukum dalam rangka memastikan tahanan mengetahui dan menyadari hak-hak yang seharusnya mereka dapatkan hingga memfasilitasi para tahanan yang membutuhkan layanan berupa penyuluhan hukum, kosultasi hukum, dan bantuan hukum secara gratis. Abstract Protection of Human Rights for Suspects and Defendants in the Correctional System at Class IIA Detention Center, Yogyakarta City.The fervent commitment to eradicate stigma, discrimination, and violence against individuals on any grounds stands as a lofty aspiration, echoing the principles enshrined in Pancasila, the 1945 Constitution, and various legislative enactments. Of particular significance is the realm of the penal system, which espouses the principles of rehabilitation and social reintegration for individuals designated as suspects and defendants. These individuals are regarded as subjects possessing inherent human rights that demand due respect and protection. The delineation of the rights accorded to suspects and defendants is delineated within the framework of the Criminal Code and Law Number 22 of 2022 concerning Corrections. This legal corpus enumerates privileges such as the entitlement to legal counseling, legal consultation, and legal assistance. The Collaborative Initiative between the Legal Consultation and Assistance Center (PKBH) at the Faculty of Law, Universitas Muhammadiyah Yogyakarta, and the Class IIA Detention Center in Yogyakarta City exemplifies a dedicated legal service endeavor. This involves facilitating detainees who require services such as legal counseling, legal consultation, and legal assistance, all provided free of charge.

Kedudukan Surat Kuasa Menjual dalam Perjanjian Utang Piutang dengan Wanprestasi Destiarany, Regina; Anggriani, Reni
Media of Law and Sharia Vol. 6 No. 1: December 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mls.v6i1.210

A power of attorney is a letter document whose content is to give authority to other parties to do something that the power of attorney wants. Power of attorney is often given in carrying out certain legal actions, including making payments of debts and receivables. Debts and receivables in daily life are not new, especially in the business field which is used to increase capital or other things for the smooth running of business. The issue raised is how the position of the power of attorney in the debt and receivables agreement in default with a case study of Decision Number 33/PDT. G/2023/PN SPT. The method used is the normative method. The position of the power of attorney to sell in debts and receivables associated with the existence of default is inappropriate, what should be used in debts and receivables is the right of guarantee over land against these debts. The results of this study show that the making of a power of attorney in the aquo case is inappropriate, because the aquo case that occurs is a debt-receivables agreement, not a sale and purchase

Challenges of the Implementation of Electronic Certificates in Indonesia and Malaysia: A Comparative Study Anggriani, Reni; Rasmi, Audra Diana binti
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 5 No. 1 (2025): Optimizing Science and Technology for Future Sustainable Living
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/icosi.v4i1.130

electronic certificates are a new thing and are a technological development carried out by the Ministry of Agrarian and Spatial Planning/National Land Agency (ATR/ BPN. Land is a very important need in human life. As the number of people increases, land never increases, so proof of land ownership becomes very important. Proof of land ownership is in the form of a certificate that is a sewn book in which there is physical and juridical data from a piece of land. Along with the times, there are new regulations that change certificates that were originally manual now to electronic certificates. There are doubts about electronic certificates, are they safe and have the same legal force as manual certificates? Electronic certificates are secure and have the same legal force as manual certificates. In Malaysia and Indonesia, electronic certificates have begun to be implemented. Electronic certificates are aimed at time efficiency and transparency

PERENCANAAN KEUANGAN SYARIAH DALAM UPAYA MENINGKATKAN KEMAMPUAN MANAJEMEN KEUANGAN BAGI PARA IBU RUMAH TANGGA KEC. CITAMIANG KOTA SUKABUMI Anggriani, Reni; Sofiani, Venita
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 5 No. 2 (2024): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v5i2.3586

There have been many studies that discuss Islamic financial planning for families. However, research that discusses Islamic financial planning to improve Islamic financial management and Islamic investment is still limited. This research was carried out to continue the service that has been carried out to housewives in Citamiang District, Sukabumi City. The background of this research is to find out how successful housewives are in understanding and managing financial planning in sharia so that they can improve their ability in sharia financial management and invest in sharia investments. This research method uses qualitative descriptive, by collecting questionnaire data to 50 housewives in Citamiang District, Sukabumi City, observation and documentation study. The results of the study show that housewives have done a good record of their income and expenses, do financial planning by determining the most important main needs, and prefer easy investments without having to take a period of time.

PERENCANAAN KEUANGAN SYARIAH DALAM UPAYA MENINGKATKAN KEMAMPUAN MANAJEMEN KEUANGAN BAGI PARA IBU RUMAH TANGGA KEC. CITAMIANG KOTA SUKABUMI Anggriani, Reni; Sofiani, Venita; Kartini, Tina
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 5 No. 2 (2024): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v5i2.3586

There have been many studies that discuss Islamic financial planning for families. However, research that discusses Islamic financial planning to improve Islamic financial management and Islamic investment is still limited. This research was carried out to continue the service that has been carried out to housewives in Citamiang District, Sukabumi City. The background of this research is to find out how successful housewives are in understanding and managing financial planning in sharia so that they can improve their ability in sharia financial management and invest in sharia investments. This research method uses qualitative descriptive, by collecting questionnaire data to 50 housewives in Citamiang District, Sukabumi City, observation and documentation study. The results of the study show that housewives have done a good record of their income and expenses, do financial planning by determining the most important main needs, and prefer easy investments without having to take a period of time.

Determinan Kualitas Pelaporan Keuangan UMKM Anggriani, Reni; Biana Adha Inapty
Income : Digital Business Journal Vol. 3 No. 2 (2025)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v3i2.5291

Kurangnya kesadaran akan pentingnya laporan keuangan di kalangan pelaku UMKM di Kota Mataram menjadi isu utama dalam upaya peningkatan kualitas pelaporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman kerja, pengendalian internal, pemahaman tentang SAK EMKM, dan sistem informasi terhadap kualitas laporan keuangan UMKM. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Squares - Structural Equation Modeling (PLS-SEM). Data diperoleh dari pelaku UMKM di Kota Mataram. Hasil penelitian menunjukkan bahwa pengalaman kerja, pemahaman SAK EMKM, dan sistem informasi berpengaruh positif terhadap kualitas laporan keuangan, sedangkan pengendalian internal tidak memiliki pengaruh signifikan. Temuan mengindikasikan bahwa pengendalian internal, khususnya pengalaman kerja, pemahaman SAK EMKM dan system informasi memainkan peran penting dalam membentuk praktik pelaporan yang baik. Penelitian ini memberikan implikasi praktis bagi instansi pembina UMKM untuk merancang program pelatihan yang lebih terarah guna meningkatkan kualitas pelaporan keuangan berdasarkan standar SAK EMKM.

Perlindungan Hukum Pemegang Hak Cipta Atas Karya Video Youtube Yang Di Unggah Ulang Di Tiktok Oleh Pihak Lain Adam Putra Hidayat, Mohamad; Anggriani, Reni
Recital Review Vol. 7 No. 2 (2025): Volume 7 Nomor 2 Juli 2025
Publisher : Magister Kenotariatan, Universitas Jambi

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

This research discusses legal protection for YouTube video works that are re-uploaded on TikTok without the permission of the copyright holder. The phenomenon of digital content re-uploading has become increasingly prevalent as social media platforms develop into sources of both entertainment and income. The research employs a normative legal method, examining statutory regulations, doctrines, and policies related to copyright law. The findings indicate that re-uploading YouTube content to TikTok may constitute copyright infringement if it exceeds the limits of fair use and causes harm to the copyright holder. Legal protection is provided through preventive measures—such as regulations, government supervision, platform policies, and public awareness—and repressive measures in the form of dispute resolution through both litigation and non-litigation mechanisms. Therefore, collaboration among the government, digital service providers, and the public is essential to ensure legal certainty while safeguarding the moral and economic rights of copyright holders.

Legal Analysis of the Use of Personal Identity as Guarantee in Online Loans Anggriani, Reni; Raqi, Muhammad; Salma, Balqis
Simbur Cahaya Volume 32 Nomor 1, Juni 2025
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/sc.v32i1.3925

In the developing digital era, the practice of online lending has become a new thing among the public due to its ease and quick access. The use of ID cards as collateral in online lending has become an interesting topic in the legal context. This research aims to analyze whether ID cards can be categorized as documents that can be used as collateral. The research method used is a normative analysis of laws and regulations and other rules that can be used as a legal basis. Because basically ktp is a population document that functions as a means of identifying a person, not as proof of property ownership. However, in practice, personal identity/KTP is sometimes used as one of the requirements for obtaining online loans. This is done to verify the borrower's identity and minimize the risk of fraud. The analysis highlights various legal issues related to the use of ID as collateral in online lending, including aspects of consumer protection, contract validity, and legal liability in cases of identity misuse. This research provides a deep insight into the legal framework governing this practice as well as the challenges faced in law enforcement and consumer protection in the digital age.

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