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Implementation of Biological Asset Accounting Treatment Based on PSAK No. 69 Effective January 1, 2018 at HT Coffee Abdallah, Zachari; Kurniawan , Irgi
The Future of Education Journal Vol 3 No 4 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i4.206

Abstract

PSAK 69 regulates the accounting treatment and disclosure of agricultural activities that are the harvest of biological assets owned by the entity, at the harvest point. This study aims to find out how the accounting treatment of biological assets in terms of recognition, measurement, and disclosure in the company's financial statements and aims to find out the comparison of the treatment of biological assets applied by the company with the accounting treatment of biological assets based on PSAK 69 AgricultureThe research method used in this study is qualitative descriptive. The data sources used are primary data and secondary data in the form of financial statements and records regarding the recognition, measurement and disclosure of biological assets. The data collection techniques used include observation, documentation, and interviews on HT Coffee has used PSAK 69 as the standard for the accounting treatment of biological assets. Starting from bending, measurement, to reporting has been in accordance with PSAK 69. except for the depreciation of biological assets or depreciation of plants and machinery that have been able to provide benefits to the company such as agricultural products.
Peningkatan Literasi Pengelolaan Keuangan Dan Investasi Bagi Pekerja Migran Indonesia Di Ulu Langat Malaysia Surya, Tiara Lilis; Abdallah, Zachari; Vania, Gebrella Zarida
Journal Of Human And Education (JAHE) Vol. 5 No. 1 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i1.2145

Abstract

Peningkatan literasi pengelolaan keuangan dan investasi bagi Pekerja Migran Indonesia merupakan langkah penting yang perlu diupayakan. Salah satu bentuk upaya ini diwujudkan melalui kegiatan Pengabdian kepada Masyarakat yang dilakukan dalam kolaborasi dengan Himpunan Kekeluargaan Kesejahteraan Nasional (HKKN) Malaysia. Kegiatan tersebut ditujukan untuk meningkatkan pemahaman dan keterampilan keuangan bagi Pekerja Migran Indonesia yang berdomisili di wilayah Ulu Langat, Malaysia. Tujuan utama kegiatan ini adalah memberikan wawasan kepada Pekerja Migran Indonesia mengenai pentingnya pengelolaan keuangan secara bijak, sekaligus membekali mereka dengan pengetahuan terkait opsi investasi yang aman dan berkelanjutan. Dengan demikian, diharapkan mereka dapat mengelola pendapatan dengan lebih efektif, memahami risiko dan peluang investasi, serta merencanakan masa depan keuangan yang lebih stabil dan terjamin. Kegiatan ini telah diselenggarakan pada hari Minggu, 18 September 2024, di Ulu Langat, dengan melibatkan 20 peserta dari kalangan Pekerja Migran Indonesia. Berdasarkan hasil analisis kuesioner pre-test dan post-test yang dilakukan, terdapat peningkatan yang signifikan pada pemahaman peserta terhadap materi pelatihan. Hal ini menunjukkan bahwa setelah mengikuti pelatihan, peserta memiliki pemahaman yang lebih baik terkait pengelolaan keuangan dan investasi yang disampaikan. Upaya ini menjadi salah satu langkah strategis untuk mendukung kesejahteraan ekonomi Pekerja Migran Indonesia melalui literasi keuangan dan investasi yang lebih baik.
The Effect of Tax Knowledge and Tax Sanctions on Tax Compliance in SMEs in Sungai Penuh City Abdallah, Zachari; Rafiqi, Aufa
The Future of Education Journal Vol 4 No 7 (2025): #2
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i7.968

Abstract

This study aims to see the effect of Tax Knowledge, Tax Sanctions on Tax Compliance in MSMEs in Sungai Penuh City, The independent variables consist of tax knowledge and tax sanctions, the dependent variable is tax compliance in MSMEs. Data collection techniques by distributing questionnaires and obtaining 176 respondents, this study uses multiple linear analysis methods and the F Test (Simultaneous Significance Test) processed with SPSS 24, The results of this study indicate that tax knowledge has an effect and is significant to tax compliance of 8.010. Tax sanctions have a significant effect on tax compliance of 8.832. While simultaneously tax knowledge, tax sanctions have a significant effect on tax compliance of 0.000.
Implementation of Accountability in Village Fund Management: Systematic Literature Review Abdallah, Zachari; Rahayu, Sri; Yudi, Yudi; Herawaty, Netty
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.9596

Abstract

The purpose of the Village Fund is to enhance the village government's structure so that it may better manage growth and provide community services. in accordance with its authority, and to enhance the capacity of the community institutions in the village to plan, implement, and actively supervise development according to the village's potential. The study uses a systematic literature review approach by collecting data from a variety of sources, such as scholarly journals, official documents, and other pertinent publications. The results show that accountability in the management of village funds still faces various problems, such as low transparency, corruption, and restricted public participation. The search found ten articles in the indexed journal Scopus. Most research finds a link between the application of accountability in village fund management, while some studies find that there are major challenges related to accounting and the impact of local culture on management.
PENGARUH NILAI TUKAR RUPIAH TERHADAP RETURN SAHAM DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SEKTOR INDUSTRI ROKOK Periode 2011 – 2015 ABDALLAH, ZACHARI
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1141.106 KB) | DOI: 10.29407/jae.v3i1.11750

Abstract

ABSTRACT This research has purpose to know influence of rupiah exchange rate to stock return with roa as intervening variable. The type of research used is quantitative research with descriptive method. Secondary date used in this research are financial statement of manufacturing company in cigarette industry sector registered in period 2011 – 2015 period. Date analysis with population of 4 companies and sample size of 3 companies from population. The analysis result of this research is rupiah exchange rate does not influence partially to stock return, but if using roa as intervening variable hence existence of direct and indirect influence between rupiah exchange rate to stock return. Keyword : Rupiah Exchange Rate, Stock Returns, Return On Asset (ROA)
EVALUASI KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN KERINCI TAHUN ANGGARAN 2008 – 2015: Rasio Kemandirian Keuangan Daerah, Rasio Ketergantungan Daerah, Rasio Desentralisasi Fiskal, Rasio Efektifitas, Rasio Efesiensi. Abdallah, Zachari; Maryanto, Maryanto
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.408 KB) | DOI: 10.29407/jae.v3i2.12470

Abstract

ABSTRACT This study aims to determine the financial performance of the Kerinci Regency in 2008 to 2010. This type of research is type ofresearch that is Qualitative and quantitative descriptive, using secondary data, namely data sourced from the financial statements of district government of Kerinci that has been audited by the Badan Pemeriksa Keuangan (BPK) from 2008-2015. Analysis of the regional financial performance of Kerinci Regency is important information, especially for making policies in managing regional finances and asessing the government managed to manage its finances well. And has a positive impacton the welfare of the community. One of the measuring toolsthat can be used to analyze the regional performance of kerinci regency in managing regional finances is to conduct in independence Ratio analysis, Regional Dependency Ratio, Fiscal Decentralization Ratio, Effectiveness Ratio, and Efficiency Ratio. Keywords: Regional Financial Independence Ratio, Regional Dependency Ratio, Fiscal Decentralization Ratio, Effectiveness Ratio, and Efficiency Ratio.
Pelatihan Strategi Pemasaran Sederhana Bagi Ibu-Ibu Pelaku Usaha Rumahan Sebagai Upaya Penguatan Ekonomi Keluarga Lestari, Anggia Ayu; Liantifa, Melifia; Abdallah, Zachari
Insanta : Jurnal Pengabdian Kepada Masyarakat Insanta: Jurnal Pengabdian Kepada Masyarakat, Volume 4 Nomor 1, Januari 2026
Publisher : LPP ARROSYIDIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61924/insanta.v4i1.215

Abstract

Ibu-ibu pelaku usaha rumahan memiliki peran strategis dalam menopang perekonomian keluarga, terutama melalui usaha mikro berbasis rumah tangga. Namun, keterbatasan pengetahuan dan keterampilan dalam manajemen pemasaran masih menjadi kendala utama dalam pengembangan usaha. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas ibu-ibu pelaku usaha rumahan melalui pelatihan strategi pemasaran sederhana yang aplikatif dan mudah diterapkan. Metode yang digunakan meliputi penyuluhan, diskusi interaktif, dan praktik langsung terkait penentuan produk, penetapan harga, promosi sederhana, serta pemanfaatan media digital dasar. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap konsep pemasaran dan kemampuan menerapkannya dalam usaha masing-masing. Pelatihan ini berkontribusi pada penguatan ekonomi keluarga melalui peningkatan daya saing dan keberlanjutan usaha rumahan.