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All Journal Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Ekonomi dan Akuntansi
Ananda Putri Azni Mtd
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pemahaman Terhadap Akuntansi Syariah Berdasarkan PSAK 107 Pada PT. Pegadaian Syariah CPS Rantau Prapat Ananda Putri Azni Mtd; Fauzi Arif Lubis; Rahmat Daim Harahap
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.959

Abstract

PSAK 107 regulates recognition, measurement, presentation and disclosure and Ijarah transactions are contracts for the transfer of use rights (benefits) of an asset within a certain time with rental payments (ujrah) without being followed by a transfer. There are differences in understanding regarding the sharia accounting system, especially in PSAK 107 regarding employees of PT. Pegadaian Syariah CPS Rantau Prapat, there are significant differences in majors for each employee graduate, thereby closing job opportunities for those who match their major. This research aims to find out to what extent employees understand sharia accounting records based on PSAK 107 at PT. CPS Sharia Pawnshop located in the city of Rantau Prapat, Labuhan Batu Regency, North Sumatra Province. This research method is qualitative research and this research approach uses descriptive qualitative. The final results of the qualitative descriptive show that employees' understanding of pawn contracts based on PSAK107 falls into the category of very understanding through interviews and direct observations with researchers who have been studied at the level of the cognitive domain of the pyramid of understanding which states that a person understands if he can explain it again in his own language. what he heard was appropriate and all transactions were clearly recorded and journalized and the presentation of financial reports at PT. Pegadaian Syariah CPS Rantau Prapat was in accordance with PSAK 107.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN PUSAT LABA SEBAGAI ALAT PENGENDALIAN DAN PENILAIAN KINERJA MANAJERPADA PT.PLN (Persero) Della Audia Saputri; Ananda Putri Azni MTD; Siti Salma Sitio
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 1 (2023): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1088.656 KB) | DOI: 10.58192/wawasan.v1i1.380

Abstract

Penelitian ini berfokus pada pengendalian dan penilaian kinerja PT.PLN(Persero) tujuan penelitian ini untuk mengetahui bagaimana mengendalikan dan menilai kinerja manajer akuntansi pertanggungjawaban pusat laba dengan rasio profit margin. Hasil penelitian pengendalian dan kinerja manajer pusat laba PT.PLN (Persero) tahun 2019-2020 kurang baik, karena pada rasio Operating profit margin 2020 lebih kecil sebesar 4,71% dibandingkan dengan tahun 2019 sebesar 9.41% dengan selisih kerugian 4.7. Beda dengan rasio Gross profit margin tahun 2019 sebesar 15,91%. sedangkan tahun 2020 sebesar 17,01% rasio ini memiliki keuntungan sebesar 1.1. Dan Net profit margin tahun 2019 sebesar 1,55%. sedangkan tahun 2020 sebesar 2,29% rasio ini memiliki keuntungan sebesar 0,74.
Co-Authors Arifin Fauzi Lubis Della Audia Saputri Rahmat Daim Harahap Siti Salma Sitio