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All Journal Jurnal Pengabdian Masyarakat Formosa (JPMF) Investama : Jurnal Ekonomi dan Bisnis
Vina Syabilla
Universitas Djuanda Bogor
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Public Health Social Sciences Other

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Strengthening Tourism Destination Ecosystems through Interesting Promotion-Based Marketing and Simple Financial Statement Recording Training in Wates Jaya Village, Cigombong, Bogor Muhamad Ipaludin; Restu Fauziah; Zahro Rihadatul Aisy; Sekar Ayu Ningrum; Muhamad Haikal Zibran; Rizky Pebriansyah; Alpian Mauludin; Vina Syabilla; Ari Kurniawan; Muhamad Sidiq; Maria Magdalena Melani
Jurnal Pengabdian Masyarakat Formosa Vol. 1 No. 5 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmf.v1i5.1243

Abstract

Strengthening the tourism destination ecosystem through marketing based on interesting promotion and training about financial reports  with the aim of helping the community to develop village potential, introducing the village to the wider community and having an impact on the community's economy. Observation, interviews, mentoring and documentation are the methods used. As a result, the village community can optimize the potential of the village and student activities help develop the village. the conclusion is that community service activities play a role in helping the community introduce tourist villages that are not widely known to the outside community.
ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT PSAK NO. 216 (REVISI 2024) DAN PERATURAN MENTERI KEUANGAN SERTA DAMPAKNYA TERHADAP LAPORAN LABA RUGI PADA PT. XYZ KABUPATEN SUKABUMI TAHUN 2024 Vina Syabilla; Andy Lasmana; Didi Didi
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2026): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v12i1.2870

Abstract

 This study aims to analyze the calculation of fixed asset depreciation at PT. XYZ based on PSAK No. 216 (Revised 2024) and tax regulations stipulated in the Minister of Finance Regulation No. 72 of 2023, as well as to examine its impact on the company’s income statement and fiscal corrections. Fixed assets are a crucial component of manufacturing companies’ operational activities, as they have material value and long-term useful lives. Therefore, depreciation calculations significantly affect financial performance and corporate income tax obligations. This research employs a descriptive qualitative approach with a comparative analysis method by comparing fixed asset depreciation calculations based on company policies, PSAK No. 216 (Revised 2024), and PMK No. 72 of 2023. The data used are secondary data obtained from the company’s financial statements, fixed asset registers, and other supporting documents. The results indicate that, in general, the classification of fixed assets implemented by PT. XYZ complies with the provisions of PMK No. 72 of 2023. However, discrepancies were found in depreciation calculations, particularly for assets whose useful lives had expired but were still depreciated, as well as assets that were depreciated before being put into use. These differences led to variations in depreciation expense recognition between commercial and fiscal depreciation, affecting reported profit and resulting in positive fiscal corrections. Therefore, the company is required to improve the accuracy of its fixed asset depreciation calculations to ensure reliable and accurate financial reporting in accordance with applicable accounting standards and tax regulations.
Co-Authors Alpian Mauludin Andy Lasmana Ari Kurniawan Fe, Didi Maria Magdalena Melani Muhamad Haikal Zibran Muhamad Ipaludin Muhamad Sidiq Restu Fauziah Rizky Pebriansyah Sekar Ayu Ningrum Zahro Rihadatul Aisy