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All Journal Journal of Economic, Bussines and Accounting (COSTING) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Social Comunity Services El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan TPeT
Herry Respati
STIE GICI
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Penerapan SAK EMKM Pada Laporan Keuangan UD. Meinerotie Di Muntilan, Magelang Herry Respati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9350

Abstract

Penelitian ini memiliki tujuan utama untuk mengevaluasi sejauh mana UD. Meinerotie mengikuti Standiar Akunitansi Keuiangan Indonesia untuk Entiitas Miikro, Keicil, dain Menenigah (SAiK EMiKM) dalam laporan keuangannya, serta mengidentifikasi hambatan-hambatan daliam proses peilaporan keuanigan. Data untuk penilaian ini akan dikumpulkan melalui tiga metode: wawancara, observasi, dan analisis dokumen. Hasil dari wawancara, observasi, dan peninjauan dokumen. Pemilik mengungkapkan bahwa bisnis bertanggung jawab atas pemeliharaan dan pembuatan laporan keuangan dan disesuaikan dengan kebutuhan mereka. Pencataitan dani penyuisunan lapioran keuangan di UiD. Meinerotie tidak sepenuhnya sesiuai dengain prinisip akuntansi yang telah ditetapkan, karena tidak mencerminkan berbagai tahap dalam siklius akuntainsi dian hainya muidah dipaihami oleh pemilik bisnis. Selain itu, pencatatan di UD. Meinerotie tidak dilakukan secara teratur, dan keuangian bisniis bericampur dengian keuiangan pribiadi. Kata Kunci: SAK EMKM, Penyiusunan Laiporan Keuanigan.
Analisis Penerapan PSAK 71 pada Perusahaan Pembiayaan: Studi pada Perusahaan Pembiayaan di Jabodetabek Respati, Herry
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5416

Abstract

The obligation to utilize PSAK 71 on the funding company has triggered some debates. One of the debates occurred due to the concern of funding companies since PSAK 71 will potentially cut the companies' profit. This happened due to the forward-looking system that PSAK 71 applied for the funding companies, including obligations for funding companies to provide reserve funds and other supports. Moreover, various issues regarding macro-economy considerations related to the funding company exist. However, in the long term, PSAK 71 has the potential to guarantee sustainable companies’ capital when it is facing global economic uncertainty.
PELAPORAN KEUANGAN DAN TRANSPARANSI ORGANISASI SEKTOR PUBLIK NON PEMERINTAH Respati, Herry
Journal of Social Comunity Services Vol. 1 No. 3 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i3.144

Abstract

Laporan keuangan bagi organisasi sektor publik merupakan wujud akuntabilitas dan pertanggungjawaban pengelolaan dana yang dihimpun dari masyarakat. Dalam memberikan pelayanan kepada masyarakat penting bagi pengelola organisasi nirlaba yang belum memahami arti dan teknis penyusunan laporan keuangan khususnya sebagai bentuk penerapan akuntabilitas penggunaan dana. Kekurangan SDM yang memahami aspek keilmuan akuntansi juga menjadi penyebab kurangnya pemahaman arti penting dan aspek teknis terkait penyusunan laporan keuangan di banyak organisasi nirlaba.
Strategi Penggunaan Standar Akuntansi Entitas Nirlaba dalam Meningkatkan Transparansi Keuangan Yayasan di Indonesia: Penelitian Herry Respati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.781

Abstract

Jurnal ini membahas strategi penggunaan standar akuntansi oleh entitas nirlaba dalam meningkatkan transparansi keuangan yayasan di Indonesia. Penelitian ini mengkaji bagaimana penerapan standar akuntansi yang sesuai dengan regulasi dan prinsip akuntansi di Indonesia, seperti PSAK (Pernyataan Standar Akuntansi Keuangan), dapat meningkatkan transparansi keuangan yayasan. Dengan memastikan laporan keuangan disajikan secara akurat dan sesuai dengan prinsip akuntansi, yayasan dapat meningkatkan kepercayaan publik dan donatur. Selain itu, penelitian ini juga menyoroti pentingnya pengembangan sistem pengendalian internal sistem informasi akuntansi (SIA) untuk keamanan dan kelancaran dalam proses pengelolaan keuangan. Penelitian ini menyarankan penerapan beberapa saran, seperti membuat sistem pelaporan yang transparan dan mudah diakses oleh masyarakat, menyediakan laporan keuangan yang detil dan jelas, melakukan audit independen pada laporan keuangan, dan mengembangkan sistem pengelolaan data yang baik dan terkomputerisasi.
Analisis Penerapan Activity Based Costing Method Dalam Pencapaian Laba Perusahaan (Study Pada Industri UKM DiJabodetabek) Herry Respati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.899

Abstract

Small and Medium Enterprises (SMEs) in Indonesia face significant challenges in maintaining profitabilitythrough optimal operational efficiency in the increasingly competitive global economy. Activity-Based Costing(ABC) has emerged as a superior cost management method compared to traditional costing systems, yet itsimplementation in SMEs, particularly in developing countries like Indonesia, remains understudied. This studyanalyzes the implementation of Activity-Based Costing methods in achieving company profits within the SMEindustry in Jabodetabek, examining implementation levels, profitability impacts, and effectiveness factors. Aqualitative case study approach was employed, utilizing purposive sampling to select 10 culinary SMEs inJabodetabek that maintain accounting records through applications. Data collection involved in-depth interviews(60-90 minutes per respondent) and secondary document analysis. Thematic analysis was used for datainterpretation, with validity ensured through data triangulation and member checking. Findings reveal that ABCimplementation among culinary SMEs remains in developmental stages with limited conceptual understandingyet intuitive partial application. Three main themes emerged: limited conceptual understanding, intuitive partial implementation, and operational recording challenges. SMEs demonstrated creative adaptation by simplifyingABC principles, resulting in improved costing accuracy (15-30% cost corrections), optimized pricing strategies,and identification of cost-saving opportunities leading to increased profit margins. The study contributesacademically by developing an ABC adaptation model suited to SME characteristics and practically by providingimplementation guidelines. Managerial mindset and learning orientation proved more determinant than formaleducational background for successful ABC implementation.
Analisa Dampak Penerapan Akuntansi Sewa Pembiayaan terhadap Laporan Posisi Keuangan, Laporan Laba Rugi, dan Rasio Solvabilitas: Studi Pada Perusahaan Terbuka di Indonesia Herry Respati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.4136

Abstract

IFRS 16 is the latest lease accounting standard to be implemented by PSAK 73 in Indonesia. PSAK 73 regulates the recognition, measurement, presentation, and disclosure of leases for lessees by classifying leases as finance leases. This results in the assets and liabilities from lease transactions being recognized in the financial statements, with optional exceptions for short-term leases and leases with low-value underlying assets. This study aims to evaluate the impact of implementing PSAK 73 on the assessment of company financial performance through financial ratios. The sample consists of nine companies from each of three industrial sectors: manufacturing, mining, and services, which are listed on the Indonesia Stock Exchange in 2020. The method used in this study is the constructive lease capitalization model developed by Imhoff, Lipe, and Wright (1991). The results show that the impact of lease capitalization is most significant in the service industry, followed by the mining and manufacturing industries, with average changes in Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), as well as decreases in Return on Asset (ROA) and Return on Equity (ROE).
Analisa Dampak Penerapan Akuntansi Sewa Pembiayaan terhadap Laporan Posisi Keuangan, Laporan Laba Rugi, dan Rasio Solvabilitas: Studi Pada Perusahaan Terbuka di Indonesia Herry Respati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.4136

Abstract

IFRS 16 is the latest lease accounting standard to be implemented by PSAK 73 in Indonesia. PSAK 73 regulates the recognition, measurement, presentation, and disclosure of leases for lessees by classifying leases as finance leases. This results in the assets and liabilities from lease transactions being recognized in the financial statements, with optional exceptions for short-term leases and leases with low-value underlying assets. This study aims to evaluate the impact of implementing PSAK 73 on the assessment of company financial performance through financial ratios. The sample consists of nine companies from each of three industrial sectors: manufacturing, mining, and services, which are listed on the Indonesia Stock Exchange in 2020. The method used in this study is the constructive lease capitalization model developed by Imhoff, Lipe, and Wright (1991). The results show that the impact of lease capitalization is most significant in the service industry, followed by the mining and manufacturing industries, with average changes in Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), as well as decreases in Return on Asset (ROA) and Return on Equity (ROE).
LAPORAN KEUANGAN BADAN LAYANAN UMUM Respati , Herry
Where Theory, Practice, Experience & Talent Meet, TPeT Vol 2 No 2 (2023): TPeT (Theory, Practice, Experience & Talent Meet): Community Service Journal
Publisher : LPPM GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Laporan keuangan bagi organisasi sektor publik merupakan wujud akuntabilitas dan pertanggungjawaban pengelolaan dana yang dihimpun dari masyarakat. Dalam memberikan pelayanan kepada masyarakat, instansi pemerintah dapat berbentuk satuan kerja biasa maupun satuan kerja dengan pola pengelolaan keuangan yang semi mandiri. Satuan kerja yang memiliki karakteristik pelayanan tertentu dapat menerapkan pola pengelolaan keuangan Badan Layanan Umum (BLU). Seiring dengan bertumbuhnya dan berkembangnya bisnis yang dikelola oleh instansi berbentuk Badan Layanan Umum maka diperlukan pemahaman yang komprehensif oleh para pengelola BLU atas pengelolaan keuangan dan pelaporan keuangan instansi pemerintah dengan karakteristik BLU.
PELUANG DAN TANTANGAN PROFESI AKUNTAN DI ERA SOCIETY 5.0 Respati , Herry
Where Theory, Practice, Experience & Talent Meet, TPeT Vol 3 No 1 (2023): TPeT (Theory, Practice, Experience & Talent Meet): Community Service Journal
Publisher : LPPM GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/tpet.v3i1.183

Abstract

Menyongsong revolusi industri 4.0 yang semakin booming di berbagai sektor menuntut adaptasi pada semua jenis profesi saat ini. Tuntutan revolusi industri 4.0 ini menyasar kepada setiap profesi tak terkecuali profesi akuntan. Terlebih munculnya konsep society 5.0 yang mengharapkan manusia sebagai sentral antara kemajuan ekonomi dengan penyelesaian masalah sosial. Karena ini diperlukan pemberian pemahaman yang lebih terhadap para calon lulusan program studi akuntansi.
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