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All Journal East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Riset Mahasiswa Akuntansi
Komala, Ilhamni Intan
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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Analisis Implementasi PSAK 108 & PSAK 234 Pada PT Indofood CBP Sukses Makmur Tbk Mujitahid, Lalu Zainul Mujitahid; Komala, Ilhamni Intan; Putra, Komang Yudha Manggala; Rahmawati, Ida; Agustiningsih, Wulandari; Sani, Alfi
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 4 (2024): Jurnal Riset Mahasiswa Akuntansi, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i4.1398

Abstract

This study aims to examine the conformity of the Interim Financial Statements and Segment Reports published by PT Indofood CBP Sukses Makmur Tbk. with the applicable Statement of Financial Accounting Standards (PSAK). The research method used is content analysis with a qualitative approach. The data analyzed includes segment and interim financial statements for the first quarter of 2024. The results showed that the segment financial statements of PT Indofood CBP Sukses Makmur Tbk. have met the qualitative and quantitative requirements in accordance with PSAK 108 and PSAK 234. This research contributes to the understanding of the company's compliance with accounting standards and the importance of segment reporting in decision making by investors.
The Effect of Perceptions, Knowledge of Taxation, and the Tax Volunteer Program on Accounting Students Career Interest in Taxation (Study on Accounting Students Participating in Tax Volunteers at Mataram University in 2024) Komala, Ilhamni Intan; Nabila, D. Tialurra Della
East Asian Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v4i1.12925

Abstract

This study examines the impact of perceptions, taxation knowledge, and tax volunteer programs on accounting students' interest in a career in taxation. The research sample consisted of 33 students from Mataram University who had participated in the tax volunteer program. Data analysis using multiple linear regression revealed that perception and taxation knowledge did not significantly influence students' career interest, while the tax volunteer program had a positive and significant effect. Together, the three variables explained 28.1% of the variation in career interest, with the remaining influence coming from other factors. The study highlights the role of hands-on experience through the tax volunteer program in boosting students' interest in a taxation career. Future research is recommended to explore additional factors, such as intrinsic motivation and social support.
Co-Authors Agustiningsih, Wulandari IDA RAHMAWATI Mujitahid, Lalu Zainul Mujitahid Nabila, D. Tialurra Della Putra, Komang Yudha Manggala Sani, Alfi