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All Journal Journal of Indonesian Management JUrnal Riset Ilmu Pendidikan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Sitorus, Atikah Zuhra
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis of the Application of PSAK No. 16 in the Accounting Treatment of Fixed Assets in Companies in Indonesia: Literature Study Sitorus, Atikah Zuhra; Manao, Marcella Chintya; Nayma, Salshabilla; Aditya, Rizka Dina; Khofifah; Nur Aliah
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2048

Abstract

This study aims to analyze the application of Statement of Financial Accounting Standards (PSAK) No. 16 in the accounting treatment of fixed assets in companies in Indonesia. Fixed assets, which are defined as tangible assets with a useful life of more than one period, play an important role in supporting the company's operational activities. Through a qualitative approach and literature review method, this study collected secondary data from various sources to understand how companies apply this standard. The results show that compliance with PSAK No. 16 improves the transparency of financial statements and supports appropriate managerial decision-making. The implementation of this standard also contributes to the relevance and reliability of financial statements, and assists companies in effectively achieving their operational objectives.
The Influence of Price Earning Ratio and Earning Per Share on Stock Returns in the Transportation and Logistics Sub-Sector Listed on the IDX Aliyah, Dini Rahma; Bangun, Mudtiani Hakim Br; Lubis, Salsabila Azzahro; Sitorus, Atikah Zuhra; Hafsa, Alma; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i1.821

Abstract

This study investigates the impact of two financial parameters - Price Earning Ratio (PER) and Earnings per Share (EPS) - on stock returns of transportation and logistics companies listed on the IDX. Both metrics are fundamental analysis tools that help investors evaluate the potential and value of a company's stock. The selection of the transportation and logistics sector is based on its significance in driving the national economy and distribution, although this sector is also vulnerable to external pressures that can impact its financial performance. A quantitative approach through multiple linear regression is applied in this research, using historical data in the form of financial reports and stock price movements from transportation and logistics issuers on the IDX. In the research model, PER and EPS act as independent variables, while stock returns are the dependent variables. The analysis reveals that both parameters have a significant impact on stock returns, with EPS showing a more dominant positive influence than PER. This suggests that earnings per share plays a greater role in determining the level of stock returns in this sector. The results of this study provide valuable insights for capital market players in making investment decisions based on financial indicators. This study also contributes to the development of knowledge related to fundamental factors that influence stock returns, while providing references for investment strategies in the transportation and logistics sector of the IDX.
Literature Review: The Influence of Forensic Audit, Investigative Audit, and Auditor Independence on Fraud Disclosure Sitorus, Atikah Zuhra; Aliyah, Dini Rahma; Br. Bangun, Mudtiani Hakim; Lubis, Nurmala Sari; Azzahra, An Suci
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.694

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) on company financial performance. GCG functions as a system that regulates and manages companies to create added value for all stakeholders. The method used is qualitative with a literature study approach, collecting and analyzing various academic sources and related publications. The results of the study indicate that the board of directors has a positive and significant influence on the financial performance of companies. Meanwhile, the influence of independent commissioners and managerial ownership shows mixed results, and the influence of the audit committee on financial performance tends to be inconsistent, with some studies finding no significant influence. Overall, the effective implementation of GCG is crucial for improving a company's financial performance and attracting investor attention. The conclusion of this study emphasizes that the optimal application of GCG principles can be a key factor in strengthening a company's financial performance and competitiveness in the market
Analisis Penerapan Laporan Keuangan Usaha Mikro, Kecil, Dan Menengah (UMKM) Di Desa Medan Krio Berdasarkan Standar Akuntansi Keuangan EMKM Aliyah, Dini Rahma; Bangun, Mudtiani Hakim Br.; Sitorus, Atikah Zuhra; Panggabean, Fitri Yani
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1128

Abstract

Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) disusun untuk memenuhi kebutuhan pelaporan keuangan bagi pelaku usaha skala kecil. Penelitian ini bertujuan untuk merancang format laporan keuangan yang sederhana sesuai dengan prinsip SAK EMKM bagi UMKM serta mengidentifikasi kendala yang menyebabkan standar ini belum diimplementasikan. Objek penelitian difokuskan pada UMKM yang berlokasi di Desa Medan Krio. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif, sementara teknik pengumpulan data dilakukan melalui wawancara dan studi kasus. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di wilayah tersebut belum mampu menerapkan SAK EMKM secara menyeluruh, karena sistem pencatatan keuangan yang mereka gunakan masih terbatas pada catatan arus kas masuk dan keluar yang bersifat sederhana. Adapun hambatan utama yang ditemukan meliputi rendahnya literasi akuntansi, minimnya pemahaman terhadap SAK EMKM, anggapan bahwa standar ini tidak memberikan manfaat langsung terhadap pengambilan keputusan usaha, serta lemahnya pengawasan dari pihak pemerintah dan lembaga yang berwenang.
Implementasi Akuntansi Kombinasi Bisnis Sebelum dan Setelah Penerapan PSAK 22 pada Perusahaan SubSektor Perbankan di Indonesia Sitorus, Atikah Zuhra; Aliyah, Dini Rahma; Bangun, Mudtiani Hakim Br.; Lubis, Nurmala Sari; Gautama, Bana Ahmad
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1129

Abstract

Penelitian ini membahas penerapan akuntansi kombinasi bisnis sebelum dan sesudah PSAK 22 pada lima bank besar di Indonesia selama 2009-2012. Penelitian menggunakan metode kuantitatif deskriptif dengan data laporan keuangan konsolidasi dari Bursa Efek Indonesia. Hasilnya, penerapan PSAK 22 membawa perubahan besar, seperti penilaian aset dan utang berdasarkan nilai wajar, perubahan metode pencatatan dari pooling of interest ke purchase method, serta pengelolaan goodwill yang lebih jelas. Analisis rasio profitabilitas (ROA dan ROE) menunjukkan adanya perbedaan kinerja keuangan bank sebelum dan sesudah standar baru ini, yang pada akhirnya meningkatkan transparansi dan kualitas laporan keuangan perbankan di Indonesia.
Co-Authors , Heriyati Chrisna Aditya, Rizka Dina Aliyah, Dini Rahma azzahra, an suci Bangun, Mudtiani Hakim Br Bangun, Mudtiani Hakim Br. Br. Bangun, Mudtiani Hakim Fitri Yani Panggabean Gautama, Bana Ahmad Hafsa, Alma KHOFIFAH Lubis, Nurmala Sari Lubis, Salsabila Azzahro Manao, Marcella Chintya Nayma, Salshabilla Nur Aliah