Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Journal of Business Application
Watimena, Muhammad Amin
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Applied Accounting Concepts and Standards in Indonesian Business Realities Pattiasina, Victor; Marihi, La Ode; Watimena, Muhammad Amin; Patiran, Andarias; Hatuwe, Rahma Satya Masna; Ferdinandus, Leonora; Tahalele, Marie C.
Journal of Business Application Vol. 2 No. 2 (2023): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p112-127

Abstract

Indonesia has adopted IFRS as an accounting standard in making a quality report. IFRS standards that have been set are certainly not free of obstacles, this then becomes a challenge in implementing accounting standards in accordance with IFRS standards. So, to prepare an accounting financial report, practical aspects of accounting in Indonesia with applicable standards are needed in relation to the implementation of the principles of accounting standards in everyday life involving companies, accountants, and practitioners. The method used in this research uses a qualitative descriptive approach using a literature study with data sources derived from secondary data in the form of books, scientific journals, articles and research reports. The results obtained from the discussion are the practical aspects of accounting in Indonesia in the application of accounting concepts and standards in real situations involving companies, accountants, and accounting practitioners that must be considered, namely practical aspects in the application of accounting standards, measurement of assets and liabilities, revenue recognition, tax measurement, complete disclosure, internal audits and examinations, professional ethics, and management decision making
Implementation of Parking Retribution and Illegal Parking Management and Their Effect on Original Local Goverment Revenue Watimena, Muhammad Amin; Puturuhu, Diana
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v3.i2.p176-187

Abstract

This study aims to determine and analyze the effect of the application of retribution be parking of effect and ilegal parking manajement to against original local government revenue. The determination to take the number of respondents (sample) in this study was carried out using the census technique. Data recovery was carried out to employees from the central district of the Moluccas transportation agency with a population of 40 respondents. The collected data were analyzed by multiple linear regression analysis. The result shows that implementation retribution be parking of effect to against original local government revenue. The results of testing proved that all hypotheses in this study were accepted
Co-Authors Ferdinandus, Leonora Hatuwe, Rahma Satya Masna Marihi, La Ode Patiran, Andarias Puturuhu, Diana Tahalele, Marie C. Victor Pattiasina