Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi AKTIVA Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia
Utami, Widya Ayu
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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 LIKUIDITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2022-2024 Utami, Widya Ayu; Ramdhansyah, Ramdhansyah
Jurnal Akuntansi AKTIVA Vol. 7 No. 1 (2026): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A higher level of trust and capital market competitiveness is often associated with highly valued companies. An important indicator that reflects how investors feel about a business's current and future prospects is its company value. This study aims to analyze manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024 with a focus on their sales growth, leverage, and liquidity to evaluate their firm worth. Based on secondary data culled from financial records, the study employs a quantitative technique and employs purposive sampling to choose its sample. Several methods for analyzing the data were used, including descriptive statistics, conventional assumption tests, and SPSS version 26 multiple linear regression analysis. The results demonstrate that the value of a company is greatly affected simultaneously by sales growth, leverage, and liquidity. Firm value is positively and significantly affected by liquidity and leverage, but not by sales growth. Accordingly, investors consider a company's financial health with sales growth as a measure of its business value.
Co-Authors Lubis, Jey Bremana Ramadhan Marbun, Patricia Yosephine Syahrani Nasirwan Nasirwan Ramdhansyah Ramdhansyah