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All Journal Jurnal Akuntan Publik Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Septiana Putri Pangestu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Implementasi PSAK Pasal 65 dan Peraturan Pajak di Indonesia Pada Laporan Keuangan Konsolidasi yang Terdaftar di BEI Septiana Putri Pangestu; Lisna Miranda; Melinda Dyah Astuti; Endang Kartini Panggiarti
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.582

Abstract

Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that every company that acquires another company has issued consolidated financial statements and implemented PSAK 65 and the existing tax regulations in Indonesia.
Co-Authors Ayu Alfina Wijiyanti Elvira Ayu Lestari Endang Kartini Panggiarti Lisna Miranda Melinda Dyah Astuti Muhammad Muhaiminul Azizul K