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All Journal Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi
Rahma Fatimah Santoso
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Analisis Perlakuan Akuntansi Aktivitas Perkebunan Berdasarkan Implementasi PSAK 69: Studi pada PT Salim Ivomas Pratama TBK Rahma Fatimah Santoso; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna; Heri Tony
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.3096

Abstract

This case study focuses on a company with a single object in the form of biological assets. This study seeks to evaluate the implementation of PSAK 69 at PT. Salim Ivomas Pratama Tbk, focusing on the recognition, measurement, and disclosure of biological assets, including oil palm and rubber trees, and assessing the extent to which PT Salim Ivomas Pratama Tbk applies PSAK 69 in accounting practices. This research method is descriptive qualitative analysis, with secondary data obtained through documentation methods and literature studies. The analysis involves explaining the reality of an object in narrative form based on data from the 2021-2022 financial statements of PT. Tunas Baru Lampung Tbk. The results of the study indicate that the SIMP Group has adopted PSAK 69 effectively in terms of recognition, measurement, and disclosure of agricultural products. However, there are differences in the application of entities to PSAK 69 relating to measurement and disclosure.
Sistem Informasi Akuntansi Pengeluaran Kas Pada Badan Amil Zakat Nasional (BASNAS) Provinsi Jawa Timur Rahma Fatimah Santoso; Sutini Sutini; Diana Zuhro; Tjandra Wasesa; Wiratna Wiratna; Heri Toni
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1739

Abstract

The government has established and formed a special institution that handles zakat, infaq and shadaqah funds. The presence of Law No. 23 of 2011 has regulated the centralization of Zakat management and is completely carried out by the state. With the presence of this Law, it is hoped that the potential for zakat can be realized in large amounts, and the management system can be known with certainty. The National Zakat Amil Agency (BAZNAS), which is the main institution that carries out zakat management, is expected to be able and capable of collecting zakat funds as optimally as possible and able to provide open and transparent accountability to muzakki and the community in general. With good management and transparency, muzakki will have a higher level of trust in BAZNAS as a place to distribute Zakat. Management of public finances in the form of zakat, infaq and shadaqah (ZIS) must be carried out carefully, precisely and cautiously. A good financial management system by public institutions including the National Amil Zakat Agency (BAZNAS) reflects the ability and performance of these institutions in managing funds sourced from the community. If the performance produces good results, the community will increasingly receive trust and trust in managing public funds, in this case Zakat, Infaq and Sadaqah (ZIS) funds from Islamic financial sources.
Co-Authors Diana Zuhro Diana Zuhroh Heri Toni Heri Tony Sutini Sutini Tjandra Wasesa Wiratna Wiratna