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Heri Sukendar, Heri
Universitas Bina Nusantara
Economics, Econometrics & Finance

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Penerapan PSAK Adopsi IAS 41 Agriculture Ariyanto, Stefanus; Sukendar, Heri; Kurniawati, Heny
Binus Business Review Vol 5, No 1 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i1.1208

Abstract

This study aims to determine whether the application of PSAK adopted from IAS 41: Agriculture should be applied to State-Owned Enterprises, especially the plantation SOE. So that the SOE financial information produced becomes more useful for decision-making. Furthermore, this study wants to answer what benefits can be obtained from the implementation of this standard on the plantation-based SOE. The main characteristic of IAS is the use of fair value model for biological assets owned by the agriculture-based entity. The use of this model raises a lot of controversy, primarily, associated with relevant quality and reliability of the information it produces. Research used qualitative method with data collection through literature study, survey, interview, and observation. Survey and interview were divided into two major parts, which were: on the compilers of financial statements and the stakeholders. From this study it can be concluded that the PSAK based on IAS 41 have not to be implemented yet in the near future due to IAS 41 will undergo quite significant revision. Currently, the State-Owned Enterprises could use the PSAK plantation SOE that has been issued.
Sistem Informasi Akuntansi Penjualan, Piutang, dan Penerimaan Kas pada PT Nakami Kinema Cemerlang Sukendar, Heri; Selvia, Selvia
Binus Business Review Vol 1, No 1 (2010): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v1i1.1017

Abstract

PT Nakami Kinema Cemerlang is one of Indonesia`s telecommunication infrastructure contractor company. The company business’ process is into BTS (Base Transceiver Station) infrastructures projects, which engaged in the construction and erection of telecommunication towers, BTS CME works and SITAC projects. Currently, the company is faced with the issues in negligence according to account receivable recording and billing processes. these are because the performance on the current system is not maximized in terms of efficiency and effectiveness. Therefore, the writer will conduct an analysis on the existing system and to design a proposed new system. The new Accounting Information Systems on Sales, Receivables, and Cash receipts will cover the process of recording documents on the project contracts, project sales orders, demand for material requirements, the status updates of project development, billing progress for the completed project phases right up to the receipt payments. By the data processing, information will be presented in the form of reports to managers in need of management purposes and board of directors to support decision making. 
Co-Authors Heny Kurniawati Selvia Selvia Stefanus Ariyanto, Stefanus