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All Journal Jurnal Kendali Akuntansi Fundamentum: Jurnal Pengabdian Multidisiplin
Desy Kristiyati
Unknown Affiliation
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Psak 38: Kombinasi Bisnis Entitas Sepengendalian Pada Pencatatan Laporan Keuangan Perusahaan Desy Kristiyati; Rohmah Umi Masruroh; Astrin Ramadhani; 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.v2i1.2133

Abstract

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.
Buku Sejarah Desa Blondo : Menggali Sejarah, Keindahan Alam, Serta Kearifan Lokal yang Tersimpan di Desa Blondo, Kecamatan Mungkid, Kabupaten Magelang Desy Kristiyati; Novia Ramadhani; Salwa Muthia Azzahra Alam; Nadilla Anissa Fatin; Raken Arya Seta; Laila Itsna Nurbaiti; Rizkya Sukma Putri; Nadya Ferizka Graha; Antariksa Dara Nirmala; Hasyim Effendi
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.v3i1.655

Abstract

This community service through the Community Service Program (KKN) aims to document the history, culture, and tourism potential of Blondo Village, Mungkid District, Magelang Regency, in the form of a book entitled The Story of Blondo. Blondo Village has diverse tourism potential, including natural, religious, and culinary tourism that can be developed to improve the welfare of the community. This program uses descriptive qualitative methods with data collection techniques through field observations, interviews with community leaders, and documentation from various sources. The resulting book consists of 52 pages that discuss the origin of the village, socio-cultural development, and tourism recommendations. The results of this program show that The Story of Blondo book can be an educational medium for the community, especially the younger generation, to better understand the history and culture of their village. In addition, this book acts as an effective tourism promotion tool for local and foreign visitors. The main advantage of this book lies in the concise, systematic presentation of information, and is complemented by documentary images to strengthen the historical narrative. However, the limited coverage of the historical period covered is one of the weaknesses that could be improved through further editions or periodic updates.
Co-Authors Antariksa Dara Nirmala Astrin Ramadhani Endang Kartini Panggiarti Hasyim Effendi Laila Itsna Nurbaiti Nadilla Anissa Fatin Nadya Ferizka Graha Novia Ramadhani Raken Arya Seta Rizkya Sukma Putri Rohmah Umi Masruroh Salwa Muthia Azzahra Alam