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Treatment of Fixed Assets Against IFRS Thesalonika Djumaifin; Felix Chandra Pranoto; Hwianus Hwianus
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1989

Adjustment of the treatment of fixed assets to International Financial Reporting Standards (IFRS) has a significant impact on accounting practices throughout the world. This article discusses the treatment of fixed assets in IFRS based on an entity's or company's compliance with international standards which are used as a guide in financial reporting. This research aims to compile a Meta-Analysis of five leading international journals on the Treatment of Fixed Assets Based on IFRS. The meta-analysis method used in this article is to analyze and compile findings from 5 international journals which have discussed the treatment of fixed assets based on IFRS in various countries. The objects of this research are India, Russia, China, Brazil and Romania. These results produce information that from these results it is known that IFRS Principles and Theory show that there are similarities and differences in the adoption and application of IFRS, especially in the context of fixed asset recognition and valuation in the public sector in each country. Although IFRS provides comprehensive financial reporting standards, adjustments and interpretations are still required to ensure its effective application in the unique public sector context.

Analisis Pengaruh Kinerja Keuangan Terhadap Keputusan Investasi Perusahaan Veronika Christine Mevelia; Thesalonika Djumaifin; Achmad Bagas Djuan Rajendra; Felix Chandra Pranoto; Lisrotul Munawaroh; Ardhi Islamudin
Jurnal Manajemen Bisnis Era Digital Vol. 1 No. 3 (2024): Agustus : Jurnal Manajemen Bisnis Era Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumabedi.v1i3.194

This research aims to examine the impact of financial performance on stock return investment decisions of private investors using financial ratio analysis on LQ45 companies. The analysis focuses on the influence of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) ratios on stock return.The analysis results indicate that ROA has a positive impact on stock return, as excellent ROA performance reflects management's ability to manage assets to achieve profitability, which can attract investor interest in buying company shares and lead to increased stock return. However, ROE and NPM do not have a positive impact on stock return. Investors tend to consider other financial factors, so even with high ROE and NPM, if other financial indicators show negative performance, company shares may still be perceived poorly by investors.The implications of this research highlight the importance for companies to focus on financial performance, especially ROA, in investment decision-making. Additionally, investors are advised to consider all financial aspects holistically when evaluating the investment potential of stocks.

Peningkatan Kualitas dan Daya Saing UMKM Soappahollic Melalui Kolaborasi Inovasi Produk Sabun Organik Tries Ellia Sandari; Thesalonika Djumaifin; Gabriella Afe Glorya; Salma Dewi Ambarsari; Salva Dewi Ambarwati; Felix Chandra Pranoto
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 4 No. 1 (2025): Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v4i1.2877

The potential of the organic soap market is increasingly promising along with the increasing public awareness of the importance of products made from natural and environmentally friendly ingredients. Our organic soap UMKM still faces many challenges, including competition with similar products and lack of access to more modern production knowledge. UMKM Utopia Bodysoap is an UMKM formed by several students of the University of 17 August 1945 Surabaya which aims to provide high-quality natural skin care products to the community. Then collaborate with UMKM Soappahollic with the aim of collaboration between UMKM Soappahollic and Utopia is to increase the competitiveness and profitability of UMKM through the development of innovative and high-quality organic soap products. This collaboration process involves several stages, starting from identifying potential collaboration, knowledge exchange, new product development, product testing and evaluation, to product marketing and sales. The results of the collaboration created a new organic soap recipe that combines the advantages of each, so that UMKM Soappahollic succeeded in improving product quality, product diversification, and business profitability. This community service program has also succeeded in increasing the sustainability of the Soappahollic UMKM business through product diversification and wider market access.

Treatment of Fixed Assets Against IFRS Thesalonika Djumaifin; Felix Chandra Pranoto; Hwianus Hwianus
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1989

Adjustment of the treatment of fixed assets to International Financial Reporting Standards (IFRS) has a significant impact on accounting practices throughout the world. This article discusses the treatment of fixed assets in IFRS based on an entity's or company's compliance with international standards which are used as a guide in financial reporting. This research aims to compile a Meta-Analysis of five leading international journals on the Treatment of Fixed Assets Based on IFRS. The meta-analysis method used in this article is to analyze and compile findings from 5 international journals which have discussed the treatment of fixed assets based on IFRS in various countries. The objects of this research are India, Russia, China, Brazil and Romania. These results produce information that from these results it is known that IFRS Principles and Theory show that there are similarities and differences in the adoption and application of IFRS, especially in the context of fixed asset recognition and valuation in the public sector in each country. Although IFRS provides comprehensive financial reporting standards, adjustments and interpretations are still required to ensure its effective application in the unique public sector context.

Tindak Pidana Korupsi Melalui Pencucian Uang dengan Memanipulasi Laporan Keuangan Thesalonika Djumaifin; Felix Chandra P; Tries Ellia Sandari
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 3 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i3.1265

Corruption in Indonesia has evolved into a complex phenomenon, often involving money laundering and financial statement manipulation as mechanisms to conceal illicit assets within seemingly legal financial systems. This study focuses on the bribery case involving the Regent of Kepulauan Meranti as the research object, aiming to trace the flow of funds, financial manipulation techniques, and the involvement of both individual and corporate actors. The objective of this research is to analyze the interconnection between corruption, money laundering, and financial statement fraud, and to examine the legal implications of the criminal charges applied within Indonesia’s penal system. This study adopts a qualitative approach using a case study method, with primary data drawn from official documents issued by the Corruption Eradication Commission (KPK) and secondary data from credible media sources. The findings reveal that the corruption scheme was systematically carried out by disguising illegal funds through property investments and business entities. The study also highlights the insufficient application of cumulative charges and emphasizes the need for regulatory enhancement, particularly concerning illicit enrichment provisions. This research underscores the urgency of reforming supervision systems, penal structures, and strengthening the role of forensic accounting in detecting and preventing organized financial crimes in the public sector.

Pengaruh Laporan Keuangan Berbasis SAK EMKM dan Perpajakan Terhadap Kinerja UMKM Sabun di Surabaya Sandari, Tries Ellia; Maria Yovita R Pandin; Pramita Studiviany Soemadijo; Thesalonika Djumaifin; Felix Chandra Pranoto; Grabiella Afe Glorya
ARMADA : Jurnal Penelitian Multidisiplin Vol. 2 No. 9 (2024): ARMADA : Jurnal Penelitian Multidisplin, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/armada.v2i9.1459

Tujuan penelitian ini untuk mengetahui pengaruh Laporan keuangan yang berbasis SAK EMKM dan perpajakan terhadap kinerja UMKM Sabun. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh UMKM pengrajin sabun di Surabaya dengan sampel 85 pengrajin. Metode pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan bahwa secara parsial laporan keuangan yang berbasis SAK EMKM dan perpajakan berpengaruh positif dan signifikan Terhadap Kinerja UMKM dengan hasil Fhitung 154,220 > Ftabel 3,108 Nilai adjusted R2 sebesar 0,786 atau 78.6% menunjukkan terdapat pengaruh antara Laporan Keuangan Berbasis SAK EMKM Terhadap Kinerja UMKM sebesar 78,6 % dan sisanya 21.4 % dipengaruhi oleh faktor lain.

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