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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Rohmatun Rohmatun
Akuntansi dan Universitas Tidar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGAKUAN PENDAPATAN BERDASARKAN PSAK NOMOR 72 PADA PT. ISRA PRESISI INDONESIA Tbk Rohmatun Rohmatun
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.512 KB) | DOI: 10.31959/jm.v12i2.1556

Abstract

Revenue is one of the signs of profit in a company. This study aims to determine whether the accounting practices in revenue recognition at PT Isra Presisi Indonesia are in accordance with the Statement of Financial Accounting Standards (PSAK) Number 72 or not. This research is included in the type of quantitative research with a descriptive approach. The data used is secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX) website. Based on the results of the study, it is found that revenue recognition at PT Isra Presisi Indonesia is in accordance with the Statement of Financial Accounting Standards (PSAK) Number 72.
PERAN OTORITAS JASA KEUANGAN (OJK) DALAM PENGAWASAN DAN PENCEGAHAN INVESTASI ILEGAL DI INDONESIA Rohmatun Rohmatun; Restu Argarinjani; Endang Kartini Panggiarti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.536 KB) | DOI: 10.31959/jm.v12i2.1472

Abstract

OJK is an institution that is tasked and responsible for supervising and preventing illegal investments, as stipulated in Law No. 21 of 2011 concerning OJK. OJK plays a role in overseeing all activities engaged in the financial services sector, one of which is illegal investment, so it is important for OJK to provide direction and legal protection to the wider community, especially those who have or will invest in the financial services sector, as well as people who invest in Indonesia. This research is important for OJK to provide knowledge about these investments. This research was conducted using the library law method. Based on the results of the research, it is found that according to Law Number 21 of 2011, OJK is an institution that has enormous authority, but at the same time it is also an institution that has the task of regulating and supervising all financial services institutions in Indonesia and the role of the prevention and supervision of the Financial Services Authority on illegal investments has had a positive influence on investment activities in Indonesia, starting with regulation and supervision as well as several other prevention and prosecution roles.
Co-Authors Endang Kartini Panggiarti Restu Argarinjani