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Akuntansi pendapatan kontrak konstruksi berdasarkan PSAK 115 tentang pendapatan dari Kontrak dengan pelanggan Baiq, Krisnina Maharani Putri; Aptasari, Fety Widianti; Mujahidi, Khairul; Hastuti, Ely Windarti
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1719

This study aims to analyze in-depth how CV Yoranusa Abadi, as a construction company, recognizes revenue from its construction contracts with clients to provide specific services. The analysis is based on PSAK 115 concerning Revenue from Contracts with Customers. A qualitative research method with a descriptive approach is applied, with data collected through interviews, observations, and documentation. The findings indicate that CV Yoranusa Abadi has implemented the five stages of revenue recognition under PSAK 115 in all its construction projects. These stages include contract identification, identification of performance obligations, transaction price determination, transaction price allocation to performance obligations, and revenue recognition. Revenue is recognized and recorded based on the percentage of completed performance obligations agreed upon in the contract. This study can serve as an additional reference on how revenue recognition in construction companies aligns with the applicable accounting standards, namely PSAK 115

Akuntabilitas Lingkungan di Tengah Krisis Iklim: Peran PSAK 57 bagi Industri Pertambangan Indonesia Aptasari, Fety Widianti; Falah, Muhammad Helmi
Jurnal Akuntansi Profesi Vol. 16 No. 01 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i01.85517

Penelitian ini mengkaji dampak perubahan iklim terhadap sektor pertambangan di Indonesia, dengan fokus pada penerapan PSAK 57 dalam pengakuan provisi kewajiban lingkungan. Perubahan iklim, termasuk cuaca ekstrem dan kenaikan suhu global, menyebabkan kerusakan infrastruktur serta ekosistem di area pertambangan, yang berdampak pada biaya operasional dan risiko lingkungan. Studi ini juga mengeksplorasi risiko ekonomi dan hukum akibat regulasi lingkungan yang semakin ketat, seperti pajak karbon dan batasan emisi, yang memaksa perusahaan tambang untuk berinvestasi dalam teknologi ramah lingkungan dan mengakui kewajiban tambahan dalam laporan keuangan. Penerapan PSAK 57, meskipun memberikan kerangka akuntansi yang jelas, menghadapi tantangan dalam estimasi kewajiban lingkungan karena kurangnya data yang akurat. Kolaborasi dengan ahli lingkungan diidentifikasi sebagai solusi untuk meningkatkan akurasi estimasi kewajiban ini. Selain itu, penelitian ini menyoroti pentingnya transparansi dan akuntabilitas dalam pengelolaan risiko lingkungan, yang dapat meningkatkan daya saing perusahaan di pasar global dan menarik investor berfokus pada keberlanjutan. Implementasi PSAK 57 dan standar internasional diharapkan dapat memperkuat tanggung jawab sosial perusahaan dalam mengatasi dampak sosial dan lingkungan, serta mendukung keberlanjutan operasional sektor pertambangan di Indonesia.

Pengaruh Pengungkapan Informasi Lingkungan, Kinerja Lingkungan Serta Kinerja Keuangan Terhadap Harga Saham Perusahaan Sektor Energi dan Tambang di ISSI Periode 2021-2022 Hastuti, Ely Windarti; Rizqi, Nadia; Mujahidi, Khairul; Aptasari, Fety Widianti; Putri, Baiq Krisnina Maharani
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 2 (2025): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i2.9297

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan informasi lingkungan, kinerja lingkungan, dan kinerja keuangan terhadap harga saham perusahaan sektor energi dan tambang di Indonesia selama tahun 2021–2022. Penelitian ini menggunakan metode kuantitatif dengan data panel yang diolah menggunakan SPSS. Populasi penelitian adalah perusahaan sektor energi dan tambang yang terdaftar di Indeks Saham Syariah Indonesia (ISSI), dengan teknik purposive sampling berdasarkan kriteria tertentu selama periode pengamatan. Hasil penelitian menunjukkan bahwa pengungkapan informasi lingkungan dan kinerja lingkungan tidak berpengaruh signifikan terhadap harga saham. Kinerja keuangan juga tidak memberikan dampak positif yang jelas. Hal ini mengindikasikan bahwa meskipun perusahaan meningkatkan strategi keberlanjutan dan transparansi, pasar belum tentu merespons dengan peningkatan nilai saham. Faktor-faktor seperti reputasi perusahaan, ketidakpastian regulasi, dan fokus investor pada kinerja keuangan jangka pendek diduga memengaruhi respons pasar. Penelitian ini menekankan pentingnya strategi komunikasi yang efektif dalam menyampaikan dampak positif inisiatif lingkungan kepada investor guna membangun kepercayaan dan meningkatkan nilai perusahaan di pasar saham.

Rent-Seeking Theory in the Asymmetry of Blue Economy Benefit Distribution: Economic and Sustainability Accounting Perspectives Aptasari, Fety Widianti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.14595

The blue economy offers great potential for growth, but the unequal distribution of benefits creates serious inequalities. This research explores the impact of unequal access to marine resources, particularly for small-scale fishers and indigenous communities, through the lens of rent-seeking theory and sustainability accounting. The privatization of coastal resources often enriches large corporations while marginalizing local communities, undermining food security and leading to human rights violations. In addition, renewable energy projects in coastal areas reflect a disregard for social and ecological values that exacerbate resource conflicts. The analysis shows that top-down governance widens the gap, while traditional reporting fails to capture the social and environmental externalities of resource exploitation. The study highlights the importance of Social Return on Investment (SROI)-based reporting approaches and environmental cost-based accounting to measure the holistic impact of blue economy policies. The marginalization of women in the fisheries sector, which is often not recognized in formal reporting, underscores the need for gender-based accounting. As a solution, genuine, not just symbolic, participation of local communities must be integrated in inclusive governance. Reporting approaches such as Integrated Reporting and the Global Reporting Initiative (GRI) can map economic, social and ecological dimensions in a more balanced way. With strengthened accountability and a comprehensive sustainability framework, the blue economy has the potential to be a tool for equitable growth, protecting the rights of local communities while keeping ecosystems in balance

Pengaruh Pengungkapan Informasi Lingkungan, Kinerja Lingkungan Serta Kinerja Keuangan Terhadap Harga Saham Perusahaan Sektor Energi dan Tambang di ISSI Periode 2021-2022 Hastuti, Ely Windarti; Rizqi, Nadia; Mujahidi, Khairul; Aptasari, Fety Widianti; Putri, Baiq Krisnina Maharani
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 2 (2025): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i2.9297

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan informasi lingkungan, kinerja lingkungan, dan kinerja keuangan terhadap harga saham perusahaan sektor energi dan tambang di Indonesia selama tahun 2021–2022. Penelitian ini menggunakan metode kuantitatif dengan data panel yang diolah menggunakan SPSS. Populasi penelitian adalah perusahaan sektor energi dan tambang yang terdaftar di Indeks Saham Syariah Indonesia (ISSI), dengan teknik purposive sampling berdasarkan kriteria tertentu selama periode pengamatan. Hasil penelitian menunjukkan bahwa pengungkapan informasi lingkungan dan kinerja lingkungan tidak berpengaruh signifikan terhadap harga saham. Kinerja keuangan juga tidak memberikan dampak positif yang jelas. Hal ini mengindikasikan bahwa meskipun perusahaan meningkatkan strategi keberlanjutan dan transparansi, pasar belum tentu merespons dengan peningkatan nilai saham. Faktor-faktor seperti reputasi perusahaan, ketidakpastian regulasi, dan fokus investor pada kinerja keuangan jangka pendek diduga memengaruhi respons pasar. Penelitian ini menekankan pentingnya strategi komunikasi yang efektif dalam menyampaikan dampak positif inisiatif lingkungan kepada investor guna membangun kepercayaan dan meningkatkan nilai perusahaan di pasar saham.

Menelisik Hambatan Akses Kerja Pemuda Desa Menuju Inklusi Ekonomi: Sebuah Pendekatan Partisipatif Budiman; Ramldan, M Said; M Jumaedi; Aptasari, Fety Widianti
Jurnal Oportunitas : Ekonomi Pembangunan Vol. 4 No. 2 (2025): Oportunitas, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/oportunitas.v4i2.2426

Tingginya tingkat pengangguran pemuda menjadi tantangan strategis dalam pembangunan desa yang inklusif. Penelitian ini menggunakan pendekatan kualitatif-partisipatif dengan metode studi lapangan berbasis co-design, untuk mengidentifikasi hambatan pemuda Desa Meninting, Lombok Barat, dalam mengakses pekerjaan produktif. Data primer diperoleh melalui konsultasi komunitas, wawancara mendalam, focus group discussion (FGD), dan lokakarya partisipatif, dengan teknik purposive sampling melibatkan pemuda menganggur, pemuda bekerja, orang tua, dan pemangku kepentingan desa. Analisis dilakukan secara tematik partisipatif untuk memastikan representasi akurat perspektif masyarakat. Hasil menunjukkan hambatan utama meliputi keterbatasan lapangan kerja, minimnya keterampilan, tekanan norma sosial dan gender, serta rendahnya motivasi dan kepercayaan diri. Di sisi lain, pemuda mengidentifikasi peluang pada industri rumahan, pariwisata berbasis komunitas, dan ekonomi digital. Pendekatan Asset-Based Community Development (ABCD) efektif memetakan potensi lokal dan merancang solusi berbasis kekuatan komunitas. Rekomendasi meliputi: (1) peningkatan kapasitas kerja melalui pelatihan teknis dan digital; (2) penguatan akses informasi kerja; (3) pengembangan usaha berbasis potensi lokal dengan kesetaraan gender; (4) kolaborasi lintas sektor. Temuan ini memberi kontribusi bagi desain intervensi pembangunan desa yang responsif, kontekstual, dan berorientasi pada pemberdayaan pemuda sebagai agen perubahan.

Pengenalan Konsep Literasi Keuangan kepada Siswa Sekolah Menengah Pertama di Desa Montong Ajan, Lombok Tengah Putri, Baiq Krisnina Maharani; Aptasari, Fety Widianti; Hastuti, Ely Windarti; Mujahidi, Khairul
Tintamas: Jurnal Pengabdian Indonesia Emas Vol. 2 No. 2 (2025): Tintamas: Jurnal Pengabdian Indonesia Emas
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/tintamas.v2i2.2266

This community engagement initiative was implemented to enhance financial literacy among students of SMP Islam Tanwirul Qulub Sengketan, located in Montong Ajan Village. The program was motivated by observations showing that many junior high school students still lack basic knowledge of financial concepts such as saving, budgeting, and understanding the value of money. Activities were carried out using a participatory approach, actively involving students throughout the process. The program was further enriched with interactive games and a social service component, including the distribution of school supplies and other essential educational materials. Through these activities, students at SMP Islam Tanwirul Qulub gained a clearer understanding of personal financial concepts, including the importance of saving, distinguishing between needs and wants, and managing their pocket money wisely.

Analisis SOAR terhadap Pengembangan Wisata Halal di Taman Nasional Gunung Rinjani: Kekuatan Lokal, Peluang Global Ferdaus, Nadia Nuril; Wafik, A Zaenal; Aptasari, Fety Widianti; Budiman, Budiman; Jumaedi, M
Journal of Sharia Economy and Islamic Tourism Vol 6, No 1 (2025): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jseit.v6i1.35544

Abstract: This study aims to analyze the challenges and opportunities for developing halal tourism in Mount Rinjani National Park (TNGR), Lombok, West Nusa Tenggara. Using a SOAR (Strengths, Opportunities, Aspirations, Results) framework combined with a descriptive qualitative approach, data were collected through field observations, in-depth interviews with hikers, porters, local guides, and Muslim tourists, as well as a review of relevant policy documents. The findings reveal that TNGR’s strengths include the strong Islamic culture of the local community, its iconic natural beauty, and international accessibility via Lombok International Airport. Opportunities are reinforced by the global Muslim travel market projected to reach USD 274 billion by 2024, recognition from the World Halal Travel Summit, MUI Fatwa No.108/2016, the potential integration of geopark and halal tourism concepts, and collaboration with MSMEs and digital platforms. However, significant challenges persist, such as poorly maintained ablution facilities despite abundant water sources, pollution in Lake Segara Anak, and the continued sale of alcoholic beverages along trekking routes. These findings highlight the need for improved facility management, public education, stricter regulation enforcement, and multi-stakeholder collaboration to ensure that TNGR’s halal tourism development is sustainable, inclusive, and contributes effectively to both local and national economic growth.Abstrak: Penelitian ini bertujuan untuk menganalisis tantangan dan peluang pengembangan wisata halal di Taman Nasional Gunung Rinjani (TNGR), Lombok, Nusa Tenggara Barat. Metode yang digunakan adalah analisis SOAR (Strengths, Opportunities, Aspirations, Results) dengan pendekatan kualitatif deskriptif melalui observasi lapangan, wawancara mendalam dengan pendaki, porter, pemandu lokal, dan wisatawan Muslim, serta penelaahan dokumen kebijakan terkait. Hasil penelitian menunjukkan bahwa TNGR memiliki kekuatan berupa budaya Islam masyarakat NTB yang kuat, keindahan alam yang ikonik, dan aksesibilitas internasional melalui Bandara Lombok. Peluang pengembangan didukung oleh tren pasar wisata Muslim global yang diproyeksikan mencapai USD 274 miliar pada 2024, penghargaan internasional World Halal Travel Summit, Fatwa MUI No.108/2016, integrasi konsep geopark, serta potensi kolaborasi dengan UMKM dan platform digital. Namun, ditemukan tantangan signifikan seperti fasilitas bersuci yang tidak terawat, pencemaran Danau Segara Anak, dan masih adanya penjualan alkohol di jalur pendakian. Temuan ini menegaskan perlunya peningkatan pengelolaan fasilitas, edukasi publik, penegakan aturan, serta kolaborasi lintas pemangku kepentingan agar wisata halal TNGR dapat berkembang secara berkelanjutan dan inklusif, sekaligus memperkuat kontribusinya terhadap ekonomi lokal dan nasional.

Ketidakpedulian Terdidik Di Komunitas Pesisir: Analisis Melalui Perspektif Akuntansi Perilaku Aptasari, Fety Widianti; Falah, Muhammad Helmi; Budiman, Budiman; Putri, Baiq Krisnina Maharani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2863

Indonesia's coastal communities have great potential in managing marine resources but are still trapped in various challenges, especially in terms of environmental awareness. Poverty, low education levels, and cognitive biases such as status quo bias make them increasingly marginalized from environmental policies. Lack of trust in institutions and the dominance of individualistic values further exacerbate the disengagement of coastal communities towards collective action. In addition, the high use of single-use plastics is triggered by economic factors and the lack of incentives to switch to more environmentally friendly behavior. This study uses a behavioral accounting approach and Systematic Literature Review (SLR) to understand how economic and psychological factors shape the behavior of coastal communities toward environmental issues. The results of the analysis show that without incentive-based policies and more systematic education, behavior change is difficult to occur. Therefore, a co-management approach that actively involves communities in natural resource management is needed, as well as incentive-based strategies that can foster a sense of ownership of environmental policies. With the right interventions, inclusive and sustainable coastal development can be achieved, bringing ecological benefits and community welfare together.

Navigating Climate Risk Through SFAS: A Sustainable Accounting Strategy Aptasari, Fety Widianti; Falah, Muhammad Helmi
Telaah Bisnis Vol. 25 No. 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.509

limate change has become a pressing global issue with far-reaching impacts on various sectors, especially heavy industries such as manufacturing, mining, energy and metals. This phenomenon affects the operations and sustainability of these sectors through physical risks, such as natural disasters, and transition risks from climate change policies. This study aims to explore the application of Indonesian Financial Accounting Standards (SFAS) in the context of climate change impacts, focusing on SFAS 74 on insurance contracts, SFAS 71 on financial instruments, and SFAS 68 on fair value measurement. The results show that these three accounting standards complement each other in managing climate change risks. SFAS 74 improves the accuracy of measuring insurance liabilities related to natural disasters, while SFAS 71 addresses financial instrument risk by considering the impact of climate change on market value. SFAS 68 plays an important role in measuring the fair value of physical assets affected by environmental change. The integration of guidance from IFRS S2 and TCFD into SFAS is expected to improve transparency and consistency in climate change risk reporting, facilitate better risk management, and support more informed investment decisions. This research also identifies challenges in implementation and provides recommendations for adaptation of accounting standards to address climate change risks more effectively.

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