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All Journal Tangible Journal Journal of Economics, Entrepreneurship, Management Business and Accounting Journal of Accounting, Economics, and Business Education
Astiti, Suci Putri
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Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

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Analisis Penerapan PSAK 23 pada PT. Pegadaian (Persero) Cabang Pelita Makassar Astiti, Suci Putri; Putri, Nurul Tanzilal Anugerah
Journal of Accounting, Economics, and Business Education VOL 1, NO 2 (2023): JAEBE, NOVEMBER 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i2.43

Abstract

Penelitian ini bertujuan untuk mengetahui pengakuan, pengukuran dan pengungkapan pendapatan berdasarkan PSAK No. 23 pada PT. Pegadaian (Persero) Cabang Pelita Makassar. Penelitian ini menggunakan metode deskriptif kualitatif. Penelitian ini melakukan wawancara dengan karyawan PT. Pegadaian (Persero) Cabang Pelita Makassar dapat memberikan informasi dan data-data yang diperlukan yang dapat dibutuhkan dalam hal ini sehingga dapat dianalisis dan dibandingkan dengan teori-teori yang ada. Hasil penelitian menunjukkan bahwa pengakuan laba pada PT. Pegadaian (Persero) Cabang Pelita Makassar diakui berdasarkan accrual basis yaitu pendapatan yang diakui pada saat perolehan barang atau jasa. Pengukuran pendapatan didasarkan pada nilai wajar tertentu. Pendapatan pengungkapan didasarkan pada kebijakan akuntansi. Jadi ini sudah sesuai dengan PSAK No 23.
Penerapan Akuntansi Aset Tetap Berdasarkan PSAK No. 16 Pada PT Cahaya Saga Indonesia Astiti, Suci Putri; Syarah, Ira Cahyani
Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i1.2310

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi aset tetap berdasarkan PSAK No. 16 pada PT Cahaya Saga Indonesia. Penelitian ini menggunakan metode deskriptif kualitatif, yaitu penelitian dilakukan dengan teknik wawancara dan dokumentasi yang diperlukan dalam penelitian ini sehingga memberikan gambaran cukup jelas untuk mengetahui bagaimana penerapan akuntansi pada PT Cahaya Saga Indonesia yang berdasarkan PSAK No. 16 dengan teori yang ada. Hasil dari penelitian ini menunjukkan bahwa penerapan akuntansi aset tetap PT Cahaya Saga Indonesia yang dilihat dari pengakuan, pengukuran, penyusutan, penghentian dan penyajian aset tetap pada laporan keuangan sepenuhnya telah sesuai dengan PSAK No. 16. This research aims to determine the application of fixed asset accounting based on PSAK No. 16 at PT Cahaya Saga Indonesia. This research uses a qualitative descriptive method, namely research carried out using interview techniques and the documentation required in this research so that it provides a clear enough picture to find out how accounting is implemented at PT Cahaya Saga Indonesia which is based on PSAK No. 16 with existing theory. The results of this research indicate that the implementation of fixed asset accounting at PT Cahaya Saga Indonesia as seen from the recognition, measurement, depreciation, retirement and presentation of fixed assets in the financial statements is fully in accordance with PSAK No. 16.
Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Dewan Perwakilan Rakyat Daerah (DPRD) Kota Makassar Astiti, Suci Putri; Agustin, Nur
Tangible Journal Vol. 9 No. 2 (2024): Vol. 9 No. 2, Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i2.539

Abstract

Penelitian ini bertujuan untuk untuk menganalisis Penerapan Sistem Pengendalian Intern Pemerintah (SPIP). Metode yang digunakan dalam penelitian yaitu metode deskriptif kualitatif, menggunakan data yang berupa kata- kata atau kalimat dengan teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi pada Dewan Perwakilan Rakyat Daerah (DPRD) Kota Makassar. Kemudian menganalisis dan membandingkan antara penerapan Sistem Pengendalian Intern Pemerintah yang telah diatur dalam Peraturan Pemerintah Nomor 60 Tahun 2008 dengan penerapan Sistem Pengendalian Intern Pemerintah yang terdapat pada Dewan Perwakilan Rakyat Daerah (DPRD) Kota Makassar. Hasil penelitian ini menunjukkan bahwa penerapan sistem pengendalian intern pemerintah pada Dewan Perwakilan Rakyat Daerah (DPRD) Kota Makassar berdasarkan unsur-unsur yaitu lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan pengendalian intern sudah berjalan dengan baik dan telah sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008.
The Effect of Cash Flow on Stock Returns in Property and Real Estate Companies Listed on the Indonesia Stock Exchange Astiti, Suci Putri; Sufardi, Sufardi; Irfan, Alfitha Putri
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 3 No 2 (2025): Volume 3, Issue 2, May 2025
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v3i2.697

Abstract

This research aims to analyze the influence of cash flow on stock returns in property and real estate companies listed on the Indonesian Stock Exchange. This research method uses a quantitative approach. Hypothesis testing uses SPSS version 26 which consists of Cash Flow as the independent variable and Stock Returns as the dependent variable. The data collection technique is a purposive sampling technique. The population in this research is all Property and Real Estate companies listed on the Indonesia Stock Exchange, totaling 92 companies. Meanwhile, the sample in this study consisted of 5 companies that met the criteria. This research was conducted from June to July 2024. After data analysis, the research results show that the variable (X1) operating cash flow is (-13,581<1.75). This result shows that operating cash flow has a negative and significant effect on stock returns, meaning that H1 is rejected. The research results of the variable (X2) investment cash flow (39.644>1.75) show that investment cash flow has a positive effect on stock returns, meaning that H2 is accepted. And the research results of the variable (X3) funding cash flow (3.560>1.75) these results show that funding cash flow has a positive and significant effect on stock returns, meaning that H2 is accepted.
Evaluasi Sistem Keuangan Desa (SISKEUDES) dalam meningkatkan Kualitas Laporan Keuangan di Desa Parak, Kecamatan Bontomanai, Kabupaten Kepulauan Selayar Astiti, Suci Putri; Hasim, Fiviyanti; Alfiani, Reski
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.695

Abstract

This study aims to evaluate the Village Financial System (SISKEUDES) in improving the quality of financial reports in Parak Village, Bontomanai District, Selayar Islands Regency. The research employed a descriptive qualitative method with data collection techniques consisting of interviews, observation, and documentation. The research informants included the Village Head, Village Treasurer, and financial staff who serve as SISKEUDES application operators. The findings indicate that the implementation of SISKEUDES has had a significant impact on the five stages of village financial management, namely planning, budgeting, administration, reporting, and accountability. The system produces financial information that is relevant, reliable, comparable, and understandable in accordance with the qualitative characteristics of financial statements as stated in the Government Accounting Standards (SAP). Thus, the quality of village financial reports has improved significantly, while strengthening transparency, accountability, and good governance at the village level.
Co-Authors Agustin, Nur Alfiani, Reski Hasim, Fiviyanti Irfan, Alfitha Putri Putri, Nurul Tanzilal Anugerah Sufardi Sufardi Syarah, Ira Cahyani