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All Journal Journal of Contemporary Accounting Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Masruroh, Auliyatul
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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ANALISIS PENGAKUAN PENDAPATAN PADA PT.PLN (PERSERO) UP3 PASURUAN Masruroh, Auliyatul; Tita Nawangsari, Ajeng
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1204

Abstract

Penelitian ini bertujuan untuk menganalisis pengakuan dan pengukuran pendapatan pada PT. PLN (Persero) UP3 Pasuruan sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 23. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan data primer yang diperoleh melalui wawancara dan observasi. Hasil penelitian menunjukkan bahwa sumber pendapatan perusahaan terdiri dari pendapatan operasional dan non-operasional. Konsep pengakuan dan pengukuran pendapatan telah diterapkan sesuai dengan PSAK No. 23, menggunakan metode akrual. Pencatatan laba perusahaan dilakukan berdasarkan basis akrual, sementara pencatatan bermasalah menggunakan basis kas, dengan laba diukur sebesar nilai wajar. Simpulan bahwa PT. PLN (Persero) UP3 Pasuruan telah menerapkan prinsip-prinsip akuntansi yang sesuai dalam pengakuan dan pengukuran pendapatan. Kata Kunci: Akrual basis; Pendapatan; PSAK No. 23
The effect of ESG on financial performance of energy sector companies in Indonesia and Malaysia during 2020–2023 Nawangsari, Ajeng Tita; Fachrezzi , Bima Rafly; Masruroh, Auliyatul
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss1.art3

Abstract

The study seeks to examine how Environmental, Social, and Governance (ESG) disclosure influences financial performance within energy companies in Indonesia and Malaysia from 2020 to 2023. The study utilizes data sourced from annual and sustainability reports of energy firms listed on the Indonesia Stock Exchange and Bursa Malaysia. Multiple linear regression was applied as the analytical technique, with Price to Book Value (PBV) used as the indicator of financial performance. The findings reveal that overall ESG disclosure does not exert a significant impact on financial performance. Nevertheless, when assessed individually, the governance component shows a statistically significant positive effect on PBV. These outcomes offer valuable insights for regulators and companies to strengthen governance practices in ESG reporting to enhance investor appeal and support long-term firm value.
Co-Authors Ajeng Tita Nawangsari Fachrezzi , Bima Rafly