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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Akuntan Publik Fundamentum: Jurnal Pengabdian Multidisiplin
Elvira Ayu Lestari
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisis Penerapan Prinsip Penyajian Dan Pengungkapan Standar Akuntansi Keuangan Tentang Kombinasi Bisnis Pada Laporan Keuangan Pt Astra International Tbk Periode 2020-2022 Endang Kartini Panggiarti; Fanny Fauziah; Agnes Zerlinda Bella Nathania; Elvira Ayu Lestari
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2317

Abstract

The financial condition of a company is accurately and transparently reflected in its financial statements, so the company needs to pay attention to the principles of Financial Standards (SAK) in business combinations. The presentation and recognition of goodwill by PT Astra International Tbk. must comply with applicable financial accounting standards, in order to create good financial statements and facilitate users in understanding the contents of the financial statements. The purpose of this study is to find out how PT Astra International Tbk. applies the principles of presentation and disclosure of financial accounting standards in its financial statements for business combinations. The data collection method used in this study is secondary data in the form of consolidated reports for the period 2020 to 2022. The results of this study indicate that the presentation of PT Astra International Tbk's financial statements has complied with generally applicable standards and has presented the results of business combination activities in the form of goodwill recording by PT Astra International Tbk amounting to Rp824 billion in its financial statements.
Analisis Akuntabilitas dalam Pengelolaan Keuangan di Kecamatan Magelang Selatan Kota Magelang Septiana Putri Pangestu; Ayu Alfina Wijiyanti; Muhammad Muhaiminul Azizul K; Elvira Ayu Lestari
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3646

Abstract

Appropriate financial management is key in managing regional finances that are vulnerable to risk. Even though financial risk exists, this does not always indicate a violation. Good financial management in the regions is the key to demonstrating the effectiveness and efficiency of the use of public funds. This study uses a qualitative approach with primary data sources through interviews and direct observation in the field. The research results show that the South Magelang District OPD has implemented accounting procedures in accordance with regulations, achieving a full level of accountability with optimal transparency in administration and financial accountability. However, continued efforts are needed in financial management, supervision and reporting to maintain public trust and increase the effectiveness of financial management in the future.
Pembelajaran Berkualitas bagi Anak-Anak Desa dan Peran UMKM dalam Menggerakkan Perekonomian Lokal Warga Dusun Krinjing Desa Purwosari Salaman Kabupaten Magelang Ahmad Shiddiq Pribadi; Elvira Ayu Lestari; Nadya Febby Aulia; Yeni Karlina Enmopiana; Mohammad ‘Ulyan
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 3 No. 1 (2025): Februari : FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v3i1.651

Abstract

Krinjing Hamlet is a hamlet located in Purwosari Village, Salaman District, Magelang Regency, Central Java, which consists of 1 RW and 2 RT. There are several activities carried out by the Purwosari Village KKN Group. These activities consist of the education sector and the industrial sector. The first activity carried out by the Purwosari Village KKN group was effective learning. The second activity is providing outreach to strengthen and develop digital marketing for MSME players. The Purwosari Village KKN group held a socialization on strengthening and developing digital marketing for MSME players, including the creation of NIBs. This socialization activity was attended by 60 residents of Krinjing Hamlet. The aim of holding this outreach is to develop the potential of MSMEs in Krinjing Hamlet. The implementation of effective learning activities from the Purwosari Village KKN Group aims to build the character of the future generation which can instill a sense of social responsibility. As the hope and future of the nation, the younger generation must understand the importance of social responsibility towards the environment and surrounding community. Apart from that, activities related to MSME actors, namely outreach on strengthening and developing MSMEs, aim to encourage MSME actors to be more innovative in running their businesses.
Co-Authors Agnes Zerlinda Bella Nathania Ahmad Shiddiq Pribadi Ayu Alfina Wijiyanti Endang Kartini Panggiarti Fanny Fauziah Mohammad ‘Ulyan Muhammad Muhaiminul Azizul K Nadya Febby Aulia Septiana Putri Pangestu Yeni Karlina Enmopiana