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This Author published in this journals
All Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of Creative Power and Ambition (JCPA)
Wiwit Rohaeni Yulianti
Universitas Bina Sarana Informatika
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Import and Export Activities in the Oil and Gas and Non-Oil and Gas Sectors and Their Impact on the Trade Balance in Foreign Trade in 2021 – 2024 Wiwit Rohaeni Yulianti; Athiy Dina Rosihana
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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Abstract

Foreign trade plays a crucial role in accelerating Indonesia's economic growth after the pandemic. The purpose of this study is to examine trends in the development of export and import values in the oil and gas (O&G) and non- oil and gas (Non-O&G) industries from 2021 to 2024. Furthermore, this study attempts to identify factors causing changes in the trade balance. Quantitative descriptive research was conducted using secondary data from the Central Statistics Agency (BPS) periodic reports. Data analysis shows that the oil and gas industry has experienced a chronic deficit annually. This is due to a decline in domestic crude oil production capacity and a high dependence on fuel imports. In 2022, the largest oil and gas deficit reached US$24,419.1 million, caused by the surge in global energy prices. Conversely, the non-oil and gas sector saved the economy by posting a massive surplus. The phenomenon of soaring commodity prices for coal and palm oil in 2022 peaked at US$78,670.4 million. The strong performance of non-oil and gas exports has proven capable of covering the oil and gas sector deficit, so Indonesia's overall trade balance remains in the positive zone. 
Analisis Perlakuan Akuntansi Terhadap Aktiva Tetap Pada PT. Agung Podomoro Land Tbk Wiwit Rohaeni Yulianti; Puspita Romadhona
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 4 No. 02 (2024): AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.5259

Abstract

Along with the times, the need for information and the quality of financial reports is increasing. Financial statements provide an overview of the company's financial condition that is important for shareholders and other stakeholders. The company aims to improve shareholder welfare through optimal profit generation. One important component in the financial statements is fixed assets, which has a big role in business operations, especially in the property sector such as PT Agung Podomoro Land Tbk. This study aims to analyze the accounting treatment of fixed assets at PT Agung Podomoro Land Tbk. The method used is descriptive analysis of secondary data from the company's financial statements. The results showed that PT Agung Podomoro Land Tbk applies the straight-line method for depreciation of fixed assets with the appropriate useful life. The company also follows PSAK No. 16 on the termination and disposal of fixed assets. Information regarding the value of fixed assets presented in the financial statements has been clearly disclosed, including additions, subtractions, and reclassifications of assets. The implication of this study shows the importance of proper fixed asset management to ensure the accuracy of financial statements and effective decision making.
Implementasi Sistem Informasi Akuntansi Pada Umkm Pabrik Tempe Bapak Welas Depok Puspita Romadhona; Wiwit Rohaeni Yulianti
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 5 No. 01 (2024): AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v5i01.6149

Abstract

This study aims to determine the implementation of accounting information systems in Micro, Small, and Medium Enterprises (MSMEs) with respondents from Mr. Welas Tempe Factory in Depok. The type of research used is a case study. Data collection methods in this study are interviews, observations, and documentation. The data analysis method uses a descriptive analysis method with a qualitative approach. The results of data analysis and discussion of this study indicate that Mr. Welas Tempe Factory still uses recording and is only limited to incoming and outgoing money so that Mr. Welas Tempe Factory cannot carry out the application and readiness of the implementation of the accounting information system due to lack of knowledge about accounting and limited human resources who manage bookkeeping.
Co-Authors Athiy Dina Rosihana Puspita Romadhona