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All Journal Jurnal Akademik Pengabdian Masyarakat JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Sheva Rajaby Eliya Trenggono
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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 PERLAKUAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO. 14 PADA PT. MODERNA TEHNIK PERKASA Sheva Rajaby Eliya Trenggono; 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.v1i2.370

Abstract

This study aims to assess the suitability of recording and measuring inventory of PT Moderna Tehnik Perkasa, a construction services company in East Java, with PSAK No. 14. Inventory is an important asset for the continuity of company operations, but it is often difficult to record and value accurately. Using a qualitative descriptive method, this study analyzes data through a process of decomposing, describing, and comparing. The results reveal that PT Moderna Tehnik Perkasa has implemented the rules of PSAK No. 14 in its inventory management, demonstrating compliance with applicable accounting standards.
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 Rindu Reza Budiarti