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All Journal Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Student Research Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen International Journal of Management Research and Economics International Journal of Economic Research and Financial Accounting Kajian Ekonomi dan Akuntansi Terapan Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Cakrawala Akuntansi
Iskandar Sam
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Analisis Kinerja Keuangan Pemerintah Kabupaten Merangin Tahun 2018-2021 Arya Ramadhan; Iskandar Sam; Fredy Olimsar
Journal of Student Research Vol. 1 No. 4 (2023): Juli: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i4.1683

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah daerah Kabupaten Merangin Tahun 2018-2021 dilihat dari: (1) Rasio Kemandirian Keuangan Daerah, (2) Rasio Efektivitas dan Efisiensi Pendapatan Asli Daerah, (3) Rasio Keserasian dan (4) Rasio Pertumbuhan.Penelitian ini merupakan penelitian kuantitatif deskriptif. Teknik Pengumpulan data dalam penelitian ini menggunakan dokumentasi. Teknik Analisis Data yang digunakan adalah analisis deskriptif dengan rumus: Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas dan Efisiensi Pendapatan Asli Daerah, Rasio Keserasian dan Rasio Pertumbuhan. Hasil Penelitian ini menunjukan bahwa Kinerja Keuangan Pemerintah Daerah Kabupaten Merangin dilihat dari: (1) Rasio Kemandirian Keuangan Daerah pola hubungannya tergolong dalam pola hubungan instruktif karena rata-rata rasionya sebesar 8,14%. (2) Rasio Efektivitas dan Efisiensi Pendapatan Asli Daerah diketahui efektivitas PAD tergolong cukup efektif dengan rata-rata rasio sebesar 98% dan rasio efisiensi PAD tergolong tidak efisien dengan rata-rata rasio sebesar 102%. (3) Rasio Keserasian diketahui bahwa rata-rata belanja operasi daerah masih sangat tinggi dengan rata-rata sebesar 82% dibandingkan dengan rata-rata belanja modal sebesar 18% sehingga dapat dikatakan bahwa Kabupaten Merangin masih kurang memperhatikan pembangunan daerahnya. (4) Rasio Pertumbuhan diketahui bahwa pertumbuhan PAD secara rata-rata mengalami pertumbuhan positif namun masih dalam kategori rendah
ANALYSIS OF ACCOUNTING TREATMENT OF FIXED ASSETS IN THE FORESTRY SERVICE OF JAMBI PROVINCE Zazatia; Iskandar Sam; Rita Friyani
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.45300

Abstract

This thesis research discusses the Analysis of Fixed Asset Accounting Treatment at the Jambi Provincial Forestry Service. The main objective of this study is to evaluate whether the accounting treatment of fixed assets at the Jambi Provincial Forestry Service complies with the Government Accounting Standards Statement (PSAP) No. 07. The research was conducted using a qualitative descriptive approach, which involved collecting data through document review, observation, and interviews with relevant officials at the Forestry Service. The analysis focused on four key aspects of fixed asset accounting: recognition, measurement, depreciation, and disclosure. The findings indicate that the Jambi Provincial Forestry Service has generally applied PSAP No. 07 correctly. Fixed assets are recognized in line with ownership criteria, measured based on acquisition cost, depreciated systematically, and disclosed appropriately in financial reports. These results show that the accounting treatment of fixed assets at the Forestry Service is consistent with the requirements of PSAP No. 07. Thus, this study contributes by providing evidence that a regional government institution has implemented PSAP No. 07 properly, reinforcing the importance of compliance with government accounting standards to ensure transparency and accountability in public sector financial reporting. Keywords: Fixed Assets, Recognition, Measurement, Depreciation, Disclosure.
Co-Authors Arya Ramadhan Cherlita Anjani Fredy Olimsar Hulu, Grecia Febnasdi Rahelia Lilis Wahyu Ningsih Mifthahul Nurzanah Misni Erwati, Misni Muhammad Febriansyah Niken Hervina Rahayu Rahayu Ratih Kusumastuti Rita Friyani Salman Jumaili Salman Jumali Sarra, Siti Utami, Endang Surahyani Widya Sari Wendry Windi Afriani Azhari Zazatia