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All Journal Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Erma Nuril Fajriah
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance Social Sciences

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Analisis Perlakuan Aset Tetap Pada Percetakan Witra Berdasarkan PSAK 16 Sahira Azzahra; Erma Nuril Fajriah; Mivtahul Janati Rahmi Fajri; Melda Anjelia; Siti Rodiah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 1: Juli-Desember 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i1.2118

Abstract

Penelitian ini bertujuan untuk menganalisis perlakuan asset tetap pada Usaha Percetakan Witra. Penelitian ini mengacu pada Pernyataan Standar Akuntansi Keuangan (PSAK) 16. Metode yang digunakan adalah deskriptif dengan pendekatan kualitatif. Jenis data yang dikumpulkan terdiri dari data primer yang diambil langsung dari usaha percetakan ini. Teknik pengumpulan data yang digunakan ialah dengan melakukan wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa perusahaan belum menerapkan perlakuan aset tetap yang sesuai dengan standar yang berlaku, yaitu PSAK No. 16.
Analisis Pengaruh Pengendalian Internal, Sistem Informasi Akuntansi, Kesesuaian Kompensasi Terhadap Pencegahan Kecurangan Pada Dinas Pemberdayaan Masyarakat Desa, Kependudukan, Dan Pencatatan Sipil Provinsi Riau Erma Nuril Fajriah; Nur Fitriana
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6678

Abstract

The purpose of this study was to determine the Effect of Compensation Suitability, Internal Control, Accounting Information Systems on Fraud Prevention at the Riau Province Village Community Empowerment, Population, and Civil Registration Office. The research method used a qualitative descriptive method using two data, namely primary data and secondary data. Primary data was obtained from interviews with informants, documentation during internships and observations. Secondary data was obtained from previous research results and books related to the research topic. The results showed that the Compensation Suitability Factor, Internal Control, Accounting Information Systems had a significant effect on fraud prevention at the Riau Province Village Community Empowerment, Population, and Civil Registration Office. However, financial education, morality, transportation and accountability factors are challenges for the Riau Province Village Community Empowerment, Population, and Civil Registration Office in increasing public knowledge in managing village cash. In the study, the researcher had limited time in the internship activities which were carried out in only two months so that it had an impact on the research results which were less comprehensive and obtained limited information. It is hoped that further researchers can conduct comprehensive research by highlighting broader factors so that better research results can be obtained.
Co-Authors Melda Anjelia Mivtahul Janati Rahmi Fajri Nur Fitriana Sahira Azzahra Siti Rodiah