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All Journal Jurnal Ilmiah Akuntansi dan Humanika Indonesian Journal of Innovation Multidisipliner Research
Putu Yunartha Pradnyana Putra
Universitas Pendidikan Ganesha
Religion Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Unappreciated Depreciation: Connecting The Line of “What Counts” and “How to Count” Company’s Sustainable Assets Putu Yunartha Pradnyana Putra; Made Pramana Putra; I Putu Sriartha
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i2.54150

Abstract

Little is known about the phenomenon of depreciation charged from both economic and accounting point of view. This article addresses the lack of discussion related to depreciation charged, which is currently an important factor in determining the company's performance. Based on financial report data published by public manufacturing companies in Indonesia, we estimate that an aggressive and consistent depreciation charged will be appreciated by investors in the capital market. In addition to the important role in determining the company's performance, we observe that depreciation charged has an equal position with other operating costs. Finally, we identify that depreciation charged can be viewed as an early perceived loss for investors and others.
Hubungan Belanja Modal dan Transfer ke Daerah dengan Kemandirian Keuangan Daerah: Literature Review Ketut Agustina febrian; Made Aristia Prayudi; Putu Yunartha Pradnyana Putra
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.470

Abstract

Otonomi daerah menuntut pemerintah daerah untuk meningkatkan kemandirian keuangan guna mengurangi ketergantungan terhadap pemerintah pusat. Namun, rendahnya kontribusi PAD dan dominasi dana transfer masih menjadi permasalahan utama di banyak daerah di Indonesia. penelitian ini bertujuan untuk menelaah hubungan belanja modal dan transfer ke daerah dengan kemandirian keuangan daerah melalui pendekatan literature review. Kajian dilakukan terhadap 10 artikel dari jurnal nasional terakreditasi periode 2020-2025 yang diperoleh melalui Google Scholar. Hasil tinjauan menunjukan bahwa belanja modal umumnya memiliki hubungan yang lemah atau cenderung negatif dengan kemandirian keuangan daerah, terutama ketika alokasinya bersifat konsumtif dan belum mampu meningkatkan PAD. Sementara itu, transfer ke daerah secara umum menunjukkan hubungan negatif dengan kemandirian keuangan daerah akibat tingginya ketergantungan fiskal terhadap pemerintah pusat.
Co-Authors I Putu Sriartha Ketut Agustina febrian Made Aristia Prayudi Made Pramana Putra