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EVALUASI KINERJA KEUANGAN USAHA AGROWISATA MENGGUNAKAN HASIL REPORT APLIKASI ABSS Annisa Fatimah; Muhammad Adib Faizi Ma’sum
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12538

Abstract

Tujuan penelitian ini adalah untuk membuat laporan keuangan yang memungkinkan Agrowisata Petik Madu, Lawang - Kota Malang, untuk mengukur kinerja keuangan perusahaan. Dalam penelitian ini, ABSS adalah aplikasi komputer akuntansi yang digunakan untuk mencapai tujuan tersebut. Tujuannya adalah untuk menjamin akurasi dan kecepatan penyusunan laporan keuangan serta memungkinkan laporan keuangan disajikan secara real-time. Data yang dikumpulkan termasuk data transaksi, bahan baku, bahan penolong, bahan jadi, buku pembelian, buku penjualan, buku hutang, buku piutang, catatan penerimaan dan pengeluaran kas, dan wawancara. Hasil penelitian menunjukkan bahwa penggunaan ABSS membantu menyusun laporan keuangan Agrowisata Petik Madu dengan baik. Hasil pengukuran kinerja keuangan menggunakan rasio likuiditas, hutang, dan profitabilitas dalam hal ini menunjukkan bahwa kinerja keuangan dalam kondisi baik. Mengacu pada hasil penelitian, maka disarankan agar Perusahaan Agrowisata Petik Madu menerapkan aplikasi ABSS dalam menyusun laporan keuangannya. Keywords : Laporan Keuangan, Kinerja Keuangan, ABSS
Unlocking the Vault of Privilege: How Trust Funds Perpetuate Wealth, Education Gaps, and Social Inequality Across Generations Indra Lukmana Putra; Annisa Fatimah; Alie Zainal Abidin; Ascosenda Ika Rizqi
Reviu Accounting, Business & Organizations Vol. 2 No. 2 (2026): Volume 2 No. 2 (2026)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v2i2.0033

Abstract

Research Objective - Trust fund families preserve and transfer wealth across generations, and the implications of inherited capital for educational opportunities, socioeconomic mobility, and persistent social inequality are examined. These mechanisms reinforce the cumulative advantages of affluent families. Method: A qualitative approach using a systematic literature review of recent empirical studies on intergenerational wealth transfer, family socioeconomic status, educational attainment, and social mobility. Relevant peer-reviewed articles were analyzed for thematic content to identify recurring patterns and conceptual relationships. The synthesized findings were used to develop an integrated framework explaining the socioeconomic role of trust-fund families. Findings: Trust fund families utilize inherited financial assets to maintain long-term economic security and reduce exposure to labor market uncertainty. Wealth transferred through trust funds provides beneficiaries with greater educational opportunities, improved access to elite institutions, and enhanced social mobility compared with families lacking comparable financial resources. differences in individual academic performance, thereby reinforcing cumulative socioeconomic advantages across generations Theoretical and Policy Implications - Intergenerational wealth transmission by positioning trust funds as institutional mechanisms that facilitate socioeconomic privilege. Policymakers should consider taxation, inheritance, and educational equity policies that reduce opportunity disparities while promoting more inclusive social mobility. Research Novelty - Integrated conceptual framework linking trust fund governance, intergenerational wealth preservation, educational advantage, and cumulative social inequality.