Raihan Aqil Fauzananda Musrady
Universitas Telkom

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Analisis penyajian aset tidak berwujud pada laporan keuangan Deva Anggraeni Rahmadiah; Denna Taris Citra Rahadiansyah; Shafira Putri Callista; Diza Amalia; Raihan Aqil Fauzananda Musrady
Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 2 (2022): OKTOBER
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v7i2.6929

Abstract

Intangible assets are non-monetary assets that have a value and useful life of more than one year. The purpose of this study is to determine the application of intangible assets to LQ45 companies listed on the Indonesia Stock Exchange in 2020. The data in this study uses secondary data obtained from LQ45 companies listed on the Indonesia Stock Exchange in 2020 that apply intangible assets to their financial statements. The method of determining the sample using purposive sampling technique in order to obtain 24 of 42 companies that are used as objects of research and qualitative descriptive methods to analyze the presentation of intangible assets in the statement of financial position and notes to financial statements. The results show that the majority of LQ45 companies present intangible assets in the financial statements.
Pengaruh pendapatan usaha dan beban operasional terhadap laba bersih Dwi Urip Wardoyo; Raihan Aqil Fauzananda Musrady; Hosana Alicia Febriyanti Siagian
Jurnal Riset Pendidikan Ekonomi Vol. 8 No. 2 (2023): OKTOBER
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v8i2.8077

Abstract

Income or income is income that arises from the normal activities of the entity and is known by different names such as sales, fees, interest, dividends, royalties and rent. expenses that have protection, namely other uses of assets or loan guarantees within a certain timeframe to send, produce goods, provide services or the like related to ongoing important industrial operations. The purpose of this study was to determine the effect of operations and operating expenses on net income. The data in this study uses secondary data. The method used is literature review. The resulting revenue can be recognized at the time of production progress, production completion, marketing, or at the time of cash collection. Although both of these criteria must be met, the weight of importance for each condition can be different. At the time of marketing, revenue recognition is perfect for recognizing revenue because the characteristics acquired and realized have been fulfilled.