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All Journal Jurnal Ilmiah Akuntansi Kesatuan JURNAL LENTERA AKUNTANSI
Alfayed, Jonathan Tristan
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Computer Science & IT Economics, Econometrics & Finance

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Analysis of the Implementation of PSAK No. 2 in Healthcare Sector Companies in 2021-2022 Alfayed, Jonathan Tristan; Wahyuni, Nabillah Nur; Anastasia, Anastasia; Simon, Febryanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

The cash flow statement is an integral part of the company's financial statements in each period. This indicates that the statement of cash flows is significant, especially in helping users of financial statements in decision-making. Therefore, the company must be able to prepare a cash flow statement following the provisions set by PSAK No. 2 which regulates the cash flow statement. This study aims to identify the cash flow statement of each healthcare sector company in 2021-2022 and its application following the provisions of PSAK No. 2. This study uses a descriptive qualitative method using purposive sampling techniques to collect secondary data that has been published by the IDX official website related to healthcare sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. The results of the research that has been conducted show that healthcare sector companies have implemented cash flow statements following the provisions stipulated by PSAK No. 2, but it is known that there are still several elements in the company's cash flow statement that do not follow the provisions specified by PSAK No. 2.
ANALISIS KINERJA KEUANGAN BANK UMUM KONVENSIONAL KBMI 3 TAHUN 2017-2022 Trisnawati, Luh Putu Puji; Alfayed, Jonathan Tristan
JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i1.1087

Abstract

In general, the purpose of an established company is to make a profit for its owners. A company that performs well can generate high profits with a long period of time and is able to attract investors to invest its funds. One form of information that can be used to determine the condition and development of a company is the financial statements reported at the end of each period as a report on management accountability for the management of a company. Company performance is a description of the financial condition of a company that is analyzed with various financial analysis tools, so that it can be known about the good and bad financial condition of a company that reflects performance achievements in a certain period. This study aims to analyse the financial performance of core capital group (KMBI) 3 banks using Otoritas Jasa Keuangan (OJK) report data for the period 2017 - 2022 which is processed using the Eviews application. The results of the study found that Capital Adequacy Ratio (CAR) has a significant positive influence on company performance in this case Return On Asset, Non Performing Loan (NPL) does not have a significant effect on Return On Asset, Loan To Deposit Ratio (LDR) has a significant positive influence on Return On Asset and Operating Expense to Opeating Income (BOPO) has a significant negative influence on Return On Asset. Key words: Financial Performance, Commercial Banks, Core Capital Bank Group 3
Co-Authors Anastasia Anastasia Simon, Febryanti Trisnawati, Luh Putu Puji Wahyuni, Nabillah Nur