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All Journal Accounting Research Journal SOSIERA
Nonon Dherian Rizky
Universitas Nurtanio Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENERAPAN KONSEP DASAR MATEMATIKA DALAM EKONOMI Nonon Dherian Rizky; Vini Rizqi
Jurnal Sosial, Ekonomi dan Humaniora Vol. 2 No. 1 (2023): Jurnal Ilmiah Sosiera Edisi Desember
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/sosiera.v2i1.736

Abstract

Konsep-konsep dasar matematika dalam ekonomi merupakan materi penting pada pembelajaran matematika ekonomi. Penelitian ini bertujuan untuk mengkaji konsep-konsep dasar matematika dalam ekonomi sebagai penunjang dan referensi dalam aktifitas pembelajaran. Metode yang digunakan dalam penelitian menggunakan studi review literatur. Berdasarkan kajian yang dilakukakan ada enam pokok bahasan konsep-konsep dasar matematika dalam ekonomi yaitu : Hubungan fungsi permintaan dan penawaran dibangun berdasarkan ide matematis dengan melihat variabel berdasarkan konsep fungsi linier, masalah permintaan dan penawaran.
APPLICATION OF IFRS WITH DISCLOSURE OF FIXED ASSETS IN THE COMPANY'S FINANCIAL STATEMENTS Nonon Dherian Rizky; Wawan Asad Sutrisna
Accounting Research Journal Vol. 2 No. 1 (2023): Accounting Research Journal (September 2023 - February 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.734

Abstract

The aim of this research is to analyze the implementation of IFRS and its relationship with the comparison of disclosure of fixed assets or now called PPE (Property, Plant, and Equipment) in financial reports. The variable used in this research is the application of IFRS which focuses on the comparison of PPE disclosures. This research is based on previous research conducted by Vergauwe and Gaeremynck (2013). The sample for this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. Data was collected using a purposive sampling method, observations were analyzed. Hypothesis testing in this research uses regression analysis Based on the results of the regression test, the application of IFRS does not have a significant effect on the disclosure of fixed assets in financial statements.
Co-Authors Vini Rizqi Wawan Asad Sutrisna