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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.

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.

Meningkatkan Daya Saing UMKM Dengan Inovasi Pada Bahan Baku Sabun Yang Ramah Lingkungan Sandari, Tries Ellia; Ida Ayu Nuh Kartini; Pramita Studiviany Soemadijo; Thesa Djumaifin; Felix Chandra Pranoto; Della Widyasari
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.v2i9.1460

Potensi pasar sabun organik semakin menjanjikan seiring dengan meningkatnya kesadaran masyarakat akan pentingnya produk yang berbahan alami dan ramah lingkungan. UMKM sabun organik kita masih menghadapi banyak tantangan, antara lain persaingan dengan produk sejenis dan kurangnya akses terhadap pengetahuan produksi yang lebih modern. UMKM Utopia Bodysoap merupakan UMKM yang dibentuk oleh beberapa pengrajin sabun di Manyar Surabaya yang memiliki tujuan untuk menyediakan produk perawatan kulit alami berkualitas tinggi kepada masyarakat. Kemudian berkolaborasi dengan beberapa UKM sabun lainnya adalah untuk meningkatkan daya saing dan profitabilitas UMKM melalui pengembangan produk sabun organik yang inovatif dan berkualitas tinggi. Proses kolaborasi ini melibatkan beberapa tahap, mulai dari identifikasi potensi kolaborasi, pertukaran pengetahuan, pengembangan produk baru, pengujian dan evaluasi produk, hingga pemasaran dan penjualan produk. Hasil dari hasil kolaborasi tersebut menciptakan resep sabun organik baru yang menggabungkan keunggulan masing-masing, Sehingga UMKM Soappahollic Utopia berhasil meningkatkan kualitas produk, diversifikasi produk, dan profitabilitas usaha. Program pengabdian ini juga berhasil meningkatkan keberlanjutan usaha UMKM Soappahollic melalui diversifikasi produk dan akses pasar yang lebih luas.

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