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All Journal Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Sistem Informasi, Akuntansi dan Manajemen
Marbun, Patricia Yosephine Syahrani
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Comparative Analysis of Biological Assets Before and After PSAK 69 on Taufik Hidayat Cattle Farms Lubis, Jey Bremana Ramadhan; Marbun, Patricia Yosephine Syahrani; Utami, Widya Ayu; Nasirwan, Nasirwan
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 3, No 2 (2024): July 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v3i2.2756

Abstract

This research aims to compare the application of PSAK 69 before and after it’s implementation in Taufik Hidayat’s cattle farming business. The main objective is to compare the accounting treatments related to the recognition, measurement, and presentation of biological assets in financial statement. The research method employed is a qualitative approach using primary and secondary data. Data were obtained through direct interviews with the owner of the cattle farming business Taufik Hidayat, as well as observation and documentation at the research site. Additional, literature review from books, journals, and articles was conducted. The analysis results indicate that before PSAK 69, Taufik Hidayat’s farm used recognition and measurement methods based on historical cost. However, after the implementation of PSAK 69, the farm shifted to the fair value method, which affected the sensitivity of biological assets values to market changes. Disclosure and presentation of biological assets also began to comply with PSAK 69 provisions, although there is still room for improvement. Overall. The implementation of PSAK 69 brings significant changes in the accounting treatment of biological assets in Taufik Hidayat’s cattle farming business.
Pengaruh Struktur Modal dan Likuiditas dalam Meningkatkan Profitabilitas pada PT Unilever Indonesia Tbk. Tahun 2019-2023 Marbun, Patricia Yosephine Syahrani
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i1.729

Abstract

This test was organized to see in case there is an impact of capital structure and liquidity on the profitability of PT Unilever Indonesia. To prove this influence, this test makes use of quantitative test methods to produce more accurate data. The data source obtained secondarily comes from the 2019-2023 periodical report of PT Unilever Indonesia Tbk. To prove the existing hypothesis, this research uses descriptive statistic tests, multiple linear regression analysis, t-test, f-test, and determinant coefficients. Partially, the result of this test shows that there is no valid impact of Debt Equity to Ratio (DER) as an indicator of capital structure and Current Assets as an indicator of liquidity on entity gain as scaled by Return on Equity (ROE). This is because the test results carried out are greater than the threshold or standard, namely 0.05
Co-Authors Lubis, Jey Bremana Ramadhan Nasirwan Nasirwan Utami, Widya Ayu