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All Journal Jurnal Akademik Pengabdian Masyarakat JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Rindu Reza Budiarti
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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ANALISIS PENGAKUAN ASET TETAP PADA PT. X Rindu Reza Budiarti; Rida Perwita Sari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.369

Abstract

. This article discusses the results of an independent internship program in the Merdeka Belajar Kampus Merdeka (MBKM) initiative conducted at PT X, with a focus on analyzing the recognition of fixed assets by PT X. This research uses a qualitative analysis approach with second-order data from PT X's 2023 financial statements and related notes. Understanding accounting policies, document verification, physical inspection of assets, and analysis of management estimates are part of the audit process. The main conclusion showed that there were errors in the recognition of fixed assets, especially when calculating the acquisition price, which did not include VAT of Rp 5,000,000. By revising the fixed asset recognition journal, the acquisition cost of the building was increased to Rp 250,000,000. The end result shows that, in accordance with accounting standards, PT X's financial statements now accurately reflect the value of its fixed assets. Suggestions include improved documentation, collaboration between departments, and tax compliance. This experience emphasizes the importance of accuracy in calculating the acquisition cost of fixed assets and coordination between departments to ensure financial reporting accuracy. This research provides valuable insight into real-world accounting and auditing practices, as well as the importance of compliance with accounting standards in maintaining the integrity of a company's financial statements.
PROSES PENGANGGARAN DI ORGANISASI PEMERINTAHAN KELURAHAN RUNGKUT MENANGGAL SURABAYA Muhamad Risa Farhan; Narisyah Evita Zharah; Gabrena Septi Aulia; Rindu Reza Budiarti; Sheva Rajaby Eliya Trenggono; Fajar Syaiful Akbar
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 6 (2024): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i6.2753

Abstract

The budgeting process at the urban village level is critical to ensure that public services are effective and budgets are spent accountably. This study aims to analyze the budgeting process in the Village of Rungkut Menanggal, Surabaya, focusing on the stages of budget planning, implementation, and accountability. Using a descriptive qualitative method and a case study approach, data was collected through interviews, and documents. The results showed that the budgeting process in the village of Rungkut Menanggal has run in accordance with established procedures. Each stage of budgeting is well implemented, from planning to reporting, which ensures transparency and accountability of budget use. In conclusion, budget management in this village shows high effectiveness and contributes positively to public services. This research is expected to serve as a reference for other urban villages in improving their budgeting and financial management processes.
Co-Authors Fajar Syaiful Akbar Gabrena Septi Aulia Muhamad Risa Farhan Narisyah Evita Zharah Rida Perwita Sari Sheva Rajaby Eliya Trenggono