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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Global Education : International Journal of Educational Sciences and Languages
Kanya Lailatul Ulya
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Humanities Education Languange, Linguistic, Communication & Media

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Efektivitas Implementasi SFAS No. 1 dalam Penyusunan Laporan Keuangan dan Dampaknya terhadap Standar Pelaporan Kanya Lailatul Ulya; Atikah Rakhmawati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v2i1.1710

Abstract

The implementation of Statement of Financial Accounting Standards (SFAS) No. 1, now known as Statement of Financial Accounting Standards (PSAK) No. 1, is a crucial step in improving the transparency and consistency of financial statements. This study explores the effectiveness of SFAS No. 1 implementation in the financial statement preparation process and its impact on reporting standards. Through data analysis of the financial statements of companies implementing SFAS No. 1 as well as interviews with accounting professionals, this study identifies the challenges and benefits of implementing the standard. The results show that the implementation of SFAS No. 1 improves the accuracy and transparency of financial statements, but also faces challenges in terms of complexity and comprehension that require further attention. The impact on reporting standards includes improvements in the quality of financial information and strengthening compliance with generally accepted accounting principles. This research provides insights into how the implementation of SFAS No. 1 may affect reporting practices and suggests strategies to overcome the challenges.
Assessment of Middle School Mathematics Educators' Grasp, Comprehension, and Utilization of Ethnomathematics in Conducting Math Instructional Sessions Sari Suswati; Kanya Lailatul Ulya; Atikah Rakhmawati
Global Education : International Journal of Educational Sciences and Languages Vol. 1 No. 3 (2024): August: Global Education : International Journal of Educational Sciences and La
Publisher : International Forum of Researchers and Lecturers

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Abstract

This research evaluates the understanding and application of ethnomathematics by junior high school level mathematics educators in carrying out mathematics learning sessions. The focus of this research is to identify the extent to which these teachers understand ethnomathematics concepts and how effective they are in integrating them into mathematics learning activities. Through this analysis, we can evaluate the impact of teachers' ethnomathematics understanding on students' mathematics learning experiences at the junior high school level.
Co-Authors Atikah Rakhmawati Sari Suswati