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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Fokus Ekonomi Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)
Amalia, Naini Rizka
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Economics, Econometrics & Finance Education

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AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA (Studi kasus di Desa Kebonbatur, Kec. Mranggen, Kab.Demak) Rahmadini, Giovani Putri; Amalia, Naini Rizka
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1170

Abstract

This research was conducted to determine the Accountability and Transparency of Village Fund Allocation Management in Kebonbatur Village, Mranggen District, Demak Regency in the context of management accountability starting from the planning, implementation, accountability and supervision stages in Kebonbatur Village, Mranggen District, Demak Regency, in accordance with the Regulation of the Minister of Home Affairs No. 20 of 2018 concerning Village Financial Management. This research uses a qualitative method of descriptive analysis, with data collection using in-depth interview techniques, direct observation and documentation. To test the validity of the data using triangulation of data sources and triangulation of data collection techniques. The research data sources in in-depth interviews are participants who have a position or authority in the object of research, namely as many as 3 (three) participants based on the principles of suitability and adequacy. The results of this study indicate that accountability and transparency in the management of village fund allocations in Kebonbatur Village are very accountable and transparent in managing village fund allocations starting from the planning, implementation, accountability and supervision stages. Keywords: Accountability, Transparency, Village Fund Allocation
FAIR VALUE AND COST APPROACHES IN ACCRETION ACCRETION OF SHEEP BIOLOGICAL ASSETS (CASE STUDY AT KENDAL OPEN PRIVATE FARM) Setyowati, Ani; Permanasari, Rusdiana; Amalia, Naini Rizka; Soekaemi, Solichoel
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.65-70

Abstract

The purpose of this study is to analyze and describe the measurement of the biological assets of sheep using the fair value and cost approach in accordance with the concept of accretion to the measurement of biological assets contained in PSAK 69. PSAK 69 which refers to IAS 41 emphasizes that biological assets are measured fairly and if the difference included in profit or loss in the financial statements. However, in the context of the application of commodity agribusiness in Indonesia, discrepancies are still found, therefore more studies are needed to discuss the application of PSAK 69 to agricultural commodities in Indonesia, especially in sheep farming. The focus of the research was carried out at the Kendal Open Prison Farm. The research method is a qualitative descriptive research by obtaining data through interviews and observation at the research location. The results are the recognition of the biological assets of sheep using the fair value approach is less relevant than the cost approach in agribusiness commodities in Indonesia during the transformation of the development of biological assets.
Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur Sektor Aneka Industri Octavia, Ayu Nurafni; Romadon, Ahmad Sahri; Amalia, Naini Rizka
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1945

Abstract

This research aims to determine the effect of leverage, liquidity and company size on company performance. The research uses a secondary quantitative data approach, the research population is Manufacturing Companies in the Various Industrial Sectors Registered on the IDX in 2018-2022, samples taken using the purposive sampling method. The data analysis used is multiple linear regression analysis which includes classical assumption tests, hypothesis testing and determination tests. The results of this research show that leverage has no effect on company performance, liquidity has no effect on company performance, company size has a significant positive effect on the performance of manufacturing companies in various industrial sectors listed on the IDX. Simultaneous testing shows that leverage, liquidity and company size jointly influence the company's performance. The coefficient of determination test shows that leverage, liquidity and company size simultaneously influence company performance by 3.9%. Meanwhile, the remaining 96.1% was influenced by other variables not examined in this research
Co-Authors Ayu Nurafni Octavia Permanasari, Rusdiana Rahmadini, Giovani Putri Romadon, Ahmad Sahri Setyowati, Ani Soekaemi, Solichoel