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All Journal Jurnal Kendali Akuntansi Jurnal Akuntan Publik
Anisa Muktidena Mutiara Astri
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Economics, Econometrics & Finance

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Analisis Perencanaan Anggaran Dalam Pengelolaan Keuangan Desa: (Studi Kasus Pada Desa Candiretno) Septynia Heryudini; Defa Oktaviani; Cicih Widianingsih; Anisa Muktidena Mutiara Astri; Eva Wulandari
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.v2i2.3565

Abstract

This research aims to analyze the flow/process of village financial management planning and analyze how villages can design the preparation of the Village Revenue and Expenditure Budget (APBD) in Candiretno Village, Secang District, Magelang Regency. The results of village development planning deliberations (MUSRENBANGDES) are used as the basis for preparing the Village Government Work Plan (RKPDesa) which serves as a guideline for the use of village funds in accordance with development priorities and community aspirations. The aim of preparing village government work plans is to improve the welfare of village communities and improve the quality of life of village communities. The village development index through customer satisfaction questionnaires is used to evaluate the success of villages in achieving inclusive and sustainable development.
Analisis Penerapan Prinsip Penyajian dan Pengungkapan (PPP) Standar Akuntansi Keuangan Kombinasi Bisnis di Laporan Keuangan PT GoTo Gojek Tokopedia Tbk Septynia Heryudini; Defa Oktaviani; Anisa Muktidena Mutiara Astri; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2097

Abstract

Financial Accounting Standards (SAK) are guidelines for the preparation of corporate financial statements in Indonesia. There is a component of the Financial Accounting Standards that has an important role in business combination is the Presentation and Disclosure Principle (PPP) in the Financial Accounting Standards. A business combination occurs when one or more companies merge to form a new business entity separate from the merging companies. The method used in this research is descriptive analysis through the development of data related to the topic of discussion collected by reviewing the financial statements of PT GoTo Gojek Tokopedia Tbk which can be accessed on the Indonesia Stock Exchange (IDX) website. The result of this study is that PT GoTo Gojek Tokopedia Tbk has carried out business combination activities by identifying the party to be acquired and measuring the value based on a predetermined acquisition price in obtaining control in accordance with the percentage of ownership. This study aims to explain the application of business combination accounting based on PSAK 22 at PT GoTo Gojek Tokopedia Tbk. This research is intended as an effort to develop the knowledge obtained by the author in order to obtain an optimal solution in exploring the combination operation process carried out by PT GoTo Gojek Tokopedia Tbk.
Co-Authors Cicih Widianingsih Defa Oktaviani Endang Kartini Panggiarti Eva Wulandari Septynia Heryudini