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All Journal Jurnal Mahasiswa Akuntansi Samudra
Aswadi Lubis
Fakultas Ekonomi dan Bisnis Islam UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
Humanities Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGIMPLEMENTASIAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 DI PT CAHAYA BINTANG MEDAN Sallim Asrobi Harahap; Budi Gautama Siregar; Aswadi Lubis; Ali Hardana
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 4 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i4.8371

Abstract

Fixed assets are crucial elements in financial statements that require careful monitoring and accurate accounting implementation in accordance with PSAK No. 16 regarding recognition, acquisition, depreciation, disposal, and presentation. This research aims to identify the implementation of fixed accounting and its compliance with PSAK No. 16 at PT. Cahaya Bintang Medan. The study employs a qualitative descriptive method with the subject of research being the financial statements of PT. Cahaya Bintang Medan for the past three years, namely 2019-2021, and data is collected through secondary sources using documentation method. The research findings reveal that the implementation of fixed asset accounting at PT. Cahaya Bintang Medan is in line with PSAK No. 16 until stage of fixed asset depreciation. However, there is a discrepancy in the disposal or termination of fixed assets, as the assets that have been disposed of are not removed from the fixed asset register
PERAN LITERASI KEUANGAN SYARIAH DAN FINANCIAL SELF-EFFICACY DALAM MEMBENTUK PERILAKU KEUANGAN MAHASISWA Dian Sahpitri; Budi gautama Siregar; Azwar Hamid; Aswadi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 7 No 2 (2026)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v7i2.14064

Abstract

This study aims to analyze the effects of Islamic financial literacy and financial self-efficacy on the financial behavior of students at the Faculty of Islamic Economics and Business, UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan. The study employs primary data collected through a questionnaire survey administered to 80 undergraduate students from the 2021 cohort. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results indicate that Islamic financial literacy has a positive and significant effect on students’ financial behavior, suggesting that a better understanding of Islamic financial principles and practices encourages more planned and responsible financial behavior. In addition, financial self-efficacy is also found to have a positive and significant influence on financial behavior, indicating that individuals’ confidence in their ability to manage personal finances plays an important role in daily financial decision-making. These findings provide practical implications for higher education institutions to strengthen Islamic financial literacy education and enhance students’ financial self-confidence as a strategy to promote healthy and sustainable financial behavior. Future studies are recommended to expand the sample size and incorporate additional variables to obtain a more comprehensive understanding of the determinants of students’ financial behavior.
Co-Authors Ali Hardana Azwar Hamid Dian Sahpitri Sallim Asrobi Harahap SIREGAR, BUDI GAUTAMA