Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Kendali Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Adi Supeno
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Implementasi SAK ETAP Pada Laporan Keuangan Badan Usaha Milik Desa: Studi Kasus Pada BUMDes Di Desa Tuban Adi Supeno
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1258

Abstract

This study aims to determine the application of SAK ETAP in the preparation of BUMDes financial statements in Tuban The data analysis technique in this study is a qualitative descriptive method and only describes the results of interviews and documentation conducted in the field. There were 14 BUMDes analyzed. The results of this study indicate that there are only 13 BUMDes that have financial statements with the advantages and disadvantages of each New Usaha BUMDes, Rato New Business BUMDes, Sama Kai BUMDes, Soro Mandiri BUMDes and Harapan Bersama BUMDes only make a balance sheet. BUMDes Maja Labo Dahu and BUMDes Lu’u Lambu only make profit and loss statements. BUMDes Mantika Lanta only makes reports on changes in capital, BUMDes Damai only makes profit and loss reports and balance sheets. BUMDes Meci Angi. BUMDes Melayu Mekar, BUMDes Mangge Baru and BUMDes Hidi Rasa only make general cash books in the form of cash in and cash out. Meanwhile, according to SAK ETAP, there are five types of financial statements that must be made, namely balance sheets and income statements. Loss, statement of changes in equity, statement of cash flows and notes to financial statements.
Konstruksi Laporan Keuangan Bumdes Berdasarkan Peraturan Daerah No 09 Tahun 2013 Mengenai Pengelolaan Bumdes di kecamatan Palang Kabupaten Tuban Adi Supeno; Dewi Sutjahyani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.317

Abstract

Determination of Law Number 23 of 2014 concerning Regional Government, (State Gazette of the Republic of Indonesia of 2014 Number 244, Supplement to State Gazette of the Republic of Indonesia Number 5587) in which several provisions in Law Number 23 of 2014 concerning Regional Government have been amended by Government Regulations In lieu of Law (PERPPU) Number 2 of 2014 concerning Amendments to Law Number 23 of 2014 concerning Regional Government, has automatically replaced Law Number 32 of 2004. The research carried out by the author uses a descriptive qualitative research approach, in particular by adopting the case study method. The focus of this research is to reveal information related to the research object with the aim of measuring its level of effectiveness. Based on the results of observations made by researchers, there are findings obtained from the Management of BUMDES Bahari Makmur, starting from reporting, management, information and communication, BUMDES activities, namely: Condition: there is no Good and Correct Financial Reporting, including Financial Reporting According to Regional Regulations No. 09 of 2013, there is no BUMDES organizational structure. Cause: lack of village government involvement, where BUMDES itself is an increase in the village budget. Consequence: BUMDES Bahari Makmur is not functioning as BUMDES is a Village Institution that must exist. 1. It is hoped that the Palang Village government should improve BUMDES reporting and reactivate BUMDES so that the village can get original income. This is important because BUMDES itself is mandatory. 2. It is hoped that the Palang village government can provide information about financial reporting and BUMDES management so that readers can get information about BUMDES management. 3. It is hoped that future researchers will be able to explore in more detail and expand the BUMDES financial management process with Regional Regulation Number 09 of 2013, because in this research it is limited to management and reporting, not access to financial reporting and BUMDES management.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT WILMAR CAHAYA INDONESIA TBK, PT SEKAR LAUT TBK, DAN PT SIANTAR TOP TBK PERIODE 2019-2021 Latifatul Qulub; Adi Supeno; Lisrotul Munawaroh
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Januari : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.041 KB) | DOI: 10.30640/inisiatif.v2i1.488

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan dari masing – masing perusahaan manufakltur yang bergerak di produksi makanan ringan dan minuman di PT Wilmar Cahaya Indonesia Tbk, PT Sekar Laut Tbk, PT Siantar Top Tbk. Tbk selama tahun 2019-2021 melalui analisis rasio. Metode ini disebut metode kuantitatif karena data penelitian berupa angka-angka dan analisis menggunakan statistik. Tujuan dari analisis ini yaitu menilai kemampuan perusahaan dalam membayar kewajiban aktiva lancar, aktiva lancar tanpa menghitung persediaan, dan uang kas yang tersedia. Serta mengetahui perbandingan rasio antara 3 perusahaan di bidang makanan dan minuman pada efektivitas kinerja perusahaan PT Wilmar Cahaya Indonesia Tbk, PT Sekar Laut Tbk, PT Siantar Top Tbk. Tbk selama tahun 2019-2021
Co-Authors Dewi Sutjahyani Latifatul Qulub Lisrotul Munawaroh