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All Journal Performance : Jurnal Bisnis dan Akuntansi TSARWATICA (Islamic Economic, Accounting, and Management Journal) Journal of Accounting and Digital Finance Rahmatan Lil’alamin Journal of Community Services (RLA) Eastasouth Journal of Effective Community Services Easta Journal of Innovative Community Services The Es Accounting and Finance JFAS : Journal of Finance and Accounting Studies Jurnal Abdimas Independen Tintamas: Jurnal Pengabdian Indonesia Emas
Mujahidi, Khairul
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Journal of Accounting and Digital Finance

 1 
Analisis pertanggungjawaban keuangan Pondok Pesantren di Kecamatan Praya Barat Baiq, Krisnina Maharani Putri; Mujahidi, Khairul; Aptasari, Fety Widianti; Hastuti, Ely Windarti
Journal of Accounting and Digital Finance Vol. 4 No. 3 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i3.1375

Abstract

This research is intended to find out how the financial reporting of boarding schools in West Praya Sub-district and the reasons why each boarding school has not yet conducted financial reporting in accordance with the Islamic Boarding School Accounting Guidelines. The research method used is qualitative research with a descriptive approach. The process of collecting data is done by interviews and documentation. This research was conducted in thirteen (13) boarding school foundations in West Praya Sub-district. The results of this study indicate that the financial reports made by each boarding school foundation in West Praya Sub-district are not in accordance with the Boarding School Accounting Guidelines, and there are several forms of financial responsibility. The reasons why boarding schools in West Praya Sub-district have not made financial reports in accordance with the Islamic Boarding School Accounting Guidelines are boarding schools do not know about the Boarding School Accounting Guidelines, there are no adequate human resources (HR), there are no permanent donors, the funds come from private funds, and the last reason is that there is no demand from donors for the boarding school foundation to make financial reports in accordance with the Islamic Boarding School Accounting Guidelines.
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

Abstract

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
Co-Authors Ahmad Setiyono Akram, Akram Amalia, Nida Afifah Amita, Amita Anggriana, Siti Animah Animah Anuggrah, Anggun Aptasari, Fety Widianti Baiq, Krisnina Maharani Putri Beverly Evangelista Budiman Budiman Dhanny Safitri Diana Sulianti K Tobing Dinis Cahyaningrum Ely Windarti Hastuti, Ely Windarti Feryansyah, Feryansyah Himawan Sutanto, Himawan Jumaedi, M Jumaedi, M. Khaerul Umam, Khaerul Krisnina Maharani Putri, Baiq Maharani Putri, Baiq Krisnina Noviawan, Andika Paulina, Elin Putri, Baiq Krisnina Maharani Putri, Dina Amalya Ramadani, Aulia Rishan Adha Rizqi, Nadia Rizqon, Abdul Latif Rusdiansyah, Nurul Subhan Purwadinata, Subhan Windarti Hastuti, Ely