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All Journal Golden Ratio of Data in Summary Journal of Education Religion Humanities and Multidiciplinary Sriwijaya Accounting Community Services
Hicca Maria Gandi Putri Aruan
Universitas HKBP Nommensen
Religion Humanities Economics, Econometrics & Finance Education Health Professions Nursing Social Sciences

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Tata Kelola Keuangan Pada UMKM di Kabupaten Samosir Hicca Maria Gandi Putri Aruan; Manatap Berliana Lumban Gaol
Sriwijaya Accounting Community Services Vol. 2 No. 1 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i1.12

Abstract

Akuntansi berperan penting dalam keberlangsungan wirausaha UMKM. Namun, sampai saat ini masih banyak UMKM yang belum memahami arti penting akuntansi yang diimplementasikan dalam laporan keuangan, padahal hal tersebut sangat bermanfaat bagi perkembangan usaha pelaku UMKM. Pengetahuan tentang pembuatan laporan keuangan bagi UMKM dipandang layak dan penting untuk dipahami karena akan menambah life skills dan nilai bagi pelaku UMKM tersebut. Pengabdian ini berfokus pada pengembangan wawasan dan kemampuan pengelolaan keuangan bagi UMKM. Pelaku UMKM dibekali dengan wawasan pentingnya mengelola keuangan dengan cara pembuatan catatan penerimaan dan pengeluaran kas serta laporan posisi keuangan dan laporan laba rugi. Pelaku UMKM dapat membedakan pos yang termasuk Aset, Liabilitas (Utang) ataupun Ekuitas (Modal) serta memisahkan Pendapatan degan Beban. Kata Kunci: Akuntansi, Laporan Keuangan, UMKM
Kerangka Konseptual IASB dan DSAK IAI: Tujuan, Karakteristik Kualitatif, dan Unsur Laporan Keuangan Nely Mariska Solin; Karina Dwi Yanti Nainggolan; Tiur Rebeca Ria Sitanggang; Ervan Christian Samuel Sidabutar; Hicca Maria Gandi Putri Aruan
Journal of Education Religion Humanities and Multidiciplinary Vol. 4 No. 1 (2026): Juni 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jerumi.v4i1.8666

Abstract

Penelitian ini bertujuan untuk mengkaji kerangka konseptual laporan keuangan menurut International Accounting Standards Board (IASB) dan Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK IAI). Kerangka konseptual laporan keuangan berfungsi sebagai landasan penting dalam penyusunan dan penyajian laporan keuangan yang relevan, andal, dan dapat digunakan sebagai dasar pengambilan keputusan ekonomi. Metode penelitian yang digunakan adalah tinjauan pustaka, dengan mengkaji berbagai jurnal ilmiah, buku, standar akuntansi, dan publikasi akademis yang relevan dari Google Scholar serta sumber-sumber terpercaya lainnya. Hasil analisis menunjukkan bahwa kerangka konseptual IASB dan DSAK IAI bertujuan untuk menyediakan informasi keuangan yang bermanfaat bagi pengguna laporan keuangan. Karakteristik kualitatif utama yang harus dipenuhi adalah relevansi dan penyajian yang wajar, sedangkan karakteristik pendukung meliputi keterbandingan, keterverifikasi, ketepatan waktu, dan keterpahaman. Selain itu, unsur-unsur laporan keuangan terdiri dari aset, liabilitas, ekuitas, pendapatan, dan beban. Penelitian ini menegaskan bahwa DSAK IAI mengadopsi kerangka konseptual IASB dengan penyesuaian agar sesuai dengan kondisi di Indonesia, sehingga berfungsi sebagai pedoman dalam penyusunan laporan keuangan berkualitas tinggi yang memenuhi kebutuhan pengguna.
Evaluasi Tahapan Pemeriksaan Audit dan Penyusunan Laporan pada Kantor Akuntan Publik Lestari Sibatuara; Riani Agustina Pardede; Egla Sery Redina Haloho; Bungahot Saulina Situmorang; Mutiara Nainggolan; Renita Sitohang; Hicca Maria Gandi Putri Aruan
Journal of Education Religion Humanities and Multidiciplinary Vol. 4 No. 1 (2026): Juni 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jerumi.v4i1.8769

Abstract

Pelaksanaan tahapan pemeriksaan audit dan penyusunan laporan hasil pemeriksaan merupakan bagian penting dalam menghasilkan audit yang berkualitas serta mendukung keandalan laporan keuangan. Namun, berbagai penelitian menunjukkan bahwa implementasi setiap tahapan audit pada Kantor Akuntan Publik masih menghadapi beberapa kendala yang berpotensi memengaruhi efektivitas proses audit. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan tahapan pemeriksaan audit dan penyusunan laporan hasil pemeriksaan pada Kantor Akuntan Publik. Penelitian menggunakan metode studi literatur (literature review) dengan pendekatan deskriptif kualitatif melalui analisis terhadap berbagai artikel ilmiah, Standar Audit, dan referensi lain yang relevan. Hasil penelitian menunjukkan bahwa secara umum tahapan perencanaan audit, pelaksanaan pemeriksaan audit, dan penyusunan laporan hasil pemeriksaan telah dilaksanakan sesuai dengan Standar Audit. Meskipun demikian, masih ditemukan beberapa kendala, seperti keterbatasan informasi awal, keterlambatan penyampaian dokumen oleh klien, serta kesulitan dalam memperoleh bukti audit yang cukup dan tepat. Oleh karena itu, peningkatan kompetensi auditor, kepatuhan terhadap Standar Audit, serta komunikasi yang efektif antara auditor dan klien menjadi faktor penting dalam meningkatkan kualitas pelaksanaan pemeriksaan audit dan penyusunan laporan hasil pemeriksaan pada Kantor Akuntan Publik.
The Role of PSAK 73 and PSAK 71 in Enhancing Financial Reporting Transparency, Risk Management, and Reporting Quality: An Integrative Literature Review Hicca Maria Gandi Putri Aruan; Debora Maureen; Engle Imelia Siagian; Cindi Clawidia Silitonga; Jonathan Pandjaitan
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2380

Abstract

This study examines how the implementation of PSAK 73 on leases and PSAK 71 on financial instruments affects financial reporting transparency, risk management, and reporting quality. The study applies a descriptive qualitative design through an integrative literature review of accounting standards, peer-reviewed journal articles, and relevant academic literature. The findings show that PSAK 73 improves reporting transparency by requiring the recognition of right-of-use assets and lease liabilities, thereby reducing the potential for off-balance-sheet financing and providing a more complete representation of lease obligations. PSAK 71 improves the relevance and timeliness of credit risk information through the expected credit loss model, which requires entities to incorporate historical data, current conditions, and forward-looking economic information. However, both standards create substantial reporting complexity. PSAK 73 requires entities to determine lease terms, discount rates, contract modifications, and the present value of lease payments. PSAK 71 requires the estimation of probability of default, loss given default, exposure at default, and macroeconomic scenarios. Effective implementation therefore depends on reliable accounting information systems, high-quality data, strong internal controls, cross-functional coordination, and sound professional judgment. Practically, companies need to strengthen contract databases, credit risk models, employee competence, and governance procedures. This review contributes an integrated conceptual framework showing that the benefits of PSAK 73 and PSAK 71 for reporting quality depend not only on the standards themselves, but also on organizational readiness and implementation capability.
Sustainability Reporting from the Perspective of GRI Standards, ISSB/IFRS S1 and S2, and OJK Regulations in Indonesia Fanti Mariana Siburian; Elda Sianturi; Keren Eoudia Sitompul; Febrison Marbun; Hicca Maria Gandi Putri Aruan
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2415

Abstract

This study aims to analyze the development of sustainability reporting based on the GRI Standards, ISSB/IFRS S1 and IFRS S2, and the Financial Services Authority (OJK) regulations in Indonesia, using PT Pertamina (Persero) as a case study. This research applies a descriptive qualitative approach through literature review and comparative analysis of global sustainability reporting frameworks and national regulations. The findings indicate that sustainability reporting has shifted from a voluntary practice to a more standardized and integrated reporting system. The GRI Standards emphasize impact materiality, focusing on corporate impacts on the economy, environment, and society. In contrast, IFRS S1 and IFRS S2 emphasize financial materiality, focusing on sustainability-related risks and opportunities that affect enterprise value, particularly climate-related issues. In Indonesia, OJK Regulation No. 51/POJK.03/2017 plays an important role in encouraging mandatory sustainability reporting for financial service institutions, issuers, and public companies. The case of PT Pertamina indicates that the company has implemented sustainability reporting relatively comprehensively; however, it still faces challenges in measuring Scope 3 emissions, integrating sustainability risks with enterprise value, improving ESG data quality, and harmonizing its reporting practices with global standards. This study highlights the importance of integrating GRI, IFRS S1/S2, and OJK regulations to enhance the transparency, credibility, and comparability of sustainability reporting in Indonesia.
Accounting Recognition and Measurement Theory: A Conceptual and Empirical Comparison of Historical Cost and Fair Value Enjelina Simarmata Enjelina; Nadia Marintan Sirait; Daniel Partogi Simanjuntak; Dwiky Emanuel Tampubolon; Hicca Maria Gandi Putri Aruan
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2417

Abstract

This study aims to examine the conceptual and empirical debate between historical cost and fair value within the context of accounting recognition and measurement theory. This issue is significant because the measurement basis applied in financial reporting directly influences the quality of accounting information, particularly in terms of relevance and faithful representation. This study adopts a qualitative approach using a structured literature review design. The data consist of secondary sources obtained from reputable journal articles, accounting standards, academic books, and official documents related to financial reporting. The data were analyzed using qualitative content analysis by identifying, classifying, and synthesizing the literature based on the themes of recognition, measurement, historical cost, fair value, relevance, faithful representation, volatility, stewardship, and decision usefulness. The findings indicate that historical cost offers advantages in terms of objectivity, verifiability, stability, and stewardship because it is based on actual transactions that can be objectively verified. However, it has limitations in reflecting current economic values. In contrast, fair value provides greater relevance and decision usefulness because it reflects current market conditions. Nevertheless, it may introduce subjectivity, measurement uncertainty, and volatility in financial statements, particularly when fair values are estimated using unobservable inputs. This study concludes that neither historical cost nor fair value is universally superior. Instead, a mixed measurement model represents a more appropriate approach, as it enables the proportional application of historical cost and fair value according to the characteristics of assets and liabilities, as well as the objectives of financial reporting.
Co-Authors Bungahot Saulina Situmorang Cindi Clawidia Silitonga Daniel Partogi Simanjuntak Debora Maureen Dwiky Emanuel Tampubolon Egla Sery Redina Haloho Elda Sianturi Engle Imelia Siagian Enjelina Simarmata Enjelina Ervan Christian Samuel Sidabutar Fanti Mariana Siburian Febrison Marbun Jonathan Pandjaitan Karina Dwi Yanti Nainggolan Keren Eoudia Sitompul Lestari Sibatuara MANATAP BERLIANA LUMBAN GAOL Mutiara Nainggolan Nadia Marintan Sirait Nely Mariska Solin Renita Sitohang Riani Agustina Pardede Tiur Rebeca Ria Sitanggang