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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Bisnis Mahasiswa Journal of Indonesian Management JAKBS Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Nayma, Salshabilla
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science 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.
Pengaruh Investasi terhadap Perputaran Modal Pelaku UMKM di Jl. Binjai KM 12-14 Aurora, Titania; Sirait, Netty Julianti; Tampubolon, Merna Gletesya; Sembiring, Dio Jeremia; Nayma, Salshabilla; Chrisna, Heriyati
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.303

Abstract

Penelitian ini menganalisis pengaruh investasi terhadap perputaran modal Usaha Mikro, Kecil, dan Menengah (UMKM) di Jalan Binjai KM 12-14, Sumatera Utara. UMKM memainkan peran penting dalam perekonomian lokal, tetapi sering menghadapi kendala permodalan, seperti keterbatasan akses ke investasi dan beban bunga pinjaman yang tinggi. Pendekatan kualitatif deskriptif digunakan dengan data dikumpulkan melalui wawancara mendalam terhadap 20 pelaku UMKM di sektor makanan. Hasil penelitian menunjukkan mayoritas pelaku UMKM belum memahami dan memanfaatkan investasi secara optimal untuk mendukung perputaran modal mereka. Kendala utama meliputi modal terbatas untuk operasional harian, persaingan usaha yang ketat, serta minimnya edukasi tentang investasi. Penelitian ini merekomendasikan perlunya kebijakan yang mendukung akses investasi yang lebih fleksibel dan edukasi pengelolaan modal agar UMKM dapat mempercepat perputaran modal, meningkatkan efisiensi, dan mengembangkan usahanya secara berkelanjutan.
The Effect of Campus Facilities Quality and Technology Support on Student Satisfaction Nayma, Salshabilla; Panjaitan, Cristanti; Silitonga, Claudia Jeremia; Aditya, Rizka Dina; Khofifah; Fachruddin, Wan
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.586

Abstract

The aim of this research is to show how technological support and the quality of campus facilities influence student satisfaction at Panca Budi Development University. Data was collected from 58 respondents through a five-point Likert scale questionnaire. The independent variables, namely technology support and campus facilities, are related to the dependent variable, namely student satisfaction. This study was conducted using multiple linear regression analysis. Research shows that student satisfaction is significantly and positively influenced by technological support and campus facilities. Campus facilities have the smallest influence, but technology support has the greatest influence (regression coefficient 0.838). Simultaneously these two variables make a significant contribution to student satisfaction (E-count = 122.645; p < 0.05). With a coefficient of determination (R2) of 81.7%, this research shows that more technological support and campus facilities are needed to create an ideal learning environment and increase student satisfaction.
Penerapan Teori Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan Fazria, Rizka; Lubis, Salsabila Azzahro; Fadilah, Alma Hafsa; Nayma, Salshabilla; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyse the application of Fraud Triangle Theory in detecting financial statement fraud through a literature study of 20 scientific articles published in 2023-2024. The Fraud Triangle Theory developed by Donald R. Cressey highlights three main elements that cause fraud, namely pressure, opportunity, and rationalisation, all of which must be present for fraud to occur. Based on analysis of the selected articles, it was found that pressure, both internal and external, was the main driver of financial statement fraud, with 19 out of 20 articles stating a significant influence. The element of opportunity was also consistently identified as an important factor, where weaknesses in internal control opened up space for financial manipulation. Meanwhile, rationalisation plays a role in morally or ethically justifying fraudulent acts. This study confirms that the three elements of Fraud Triangle Theory significantly influence the occurrence of financial statement fraud and provides recommendations for future fraud detection models to focus more on identifying indicators of pressure, opportunity and rationalisation in the company's internal control system to effectively improve fraud prevention and early detection
Analisis Laporan Keuangan Di Era Digital: Tantangan Dan Peluang Bagi Perusahaan Modern (Studi Review Jurnal) Panjaitan, Cristanti; Nayma, Salshabilla; Afriliyani, Intan; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Digital transformation has brought about fundamental changes in corporate financial reporting. Technologies such as cloud computing, big data, and ERP are now utilised in the process of recording and presenting financial information. This research aims to examine in depth the influence of digitalisation on modern corporate financial reporting using a literature study approach. Eight national and international journals were used as the basis of analysis, covering issues such as efficiency, transparency, data security, and human resource readiness. The study results show that digitisation has a positive impact on reporting speed, information accuracy, and investor confidence. However, the main challenges still revolve around data security and the readiness of technology and human resources, especially in MSMEs. This study provides strategic recommendations in the form of strengthening digital infrastructure, human resource training, and regulations that support digital-based financial reporting. It is hoped that the results of this study can contribute to encouraging broader and safer digital transformation in the financial sector. Similar research was also conducted by Aprilia, Damanik, and Panggabean (2024) which highlighted the importance of applying appropriate accounting standards in the preparation of MSME financial reports.
IMPLEMENTASI DIGITALISASI AKUNTANSI TERHADAP LAPORAN KEUANGAN UMKM TERAS CUPQU DI KOTA MEDAN Fazria, Rizka; Azzahro Lubis, Salsabila; Fadilah, Alma Hafsa; Nayma, Salshabilla; Sonia S, Abel; Franita, Riska
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 8 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i8.2025.3428-3434

Abstract

Meskipun UMKM memainkan peran penting dalam pertumbuhan ekonomi Indonesia, mereka masih menghadapi masalah besar dalam pengelolaan laporan keuangan, terutama karena menggunakan sistem manual yang tidak akurat dan tidak terorganisir. Tujuan penelitian ini adalah untuk melihat bagaimana digitalisasi akuntansi diterapkan pada UMKM Teras Cupqu di Kota Medan dan bagaimana hal itu berdampak pada kualitas laporan keuangan. Dengan menggunakan metode survei dan pendekatan kualitatif melalui observasi serta wawancara mendalam, penelitian dilakukan selama dua bulan pada UMKM tersebut. Hasil menunjukkan bahwa digitalisasi transaksi melalui aplikasi BukuKas dapat mempercepat proses penyusunan laporan keuangan seperti neraca, laporan laba rugi, arus kas, dan perubahan modal serta mengurangi kesalahan.  Transformasi digital ini juga mempermudah pembayaran melalui dompet digital seperti QRIS, OVO, dan GoPay. Temuan ini menunjukkan bahwa digitalisasi akuntansi tidak hanya meningkatkan akurasi laporan, tetapi juga membantu manajer UMKM membuat keputusan.  Studi ini dapat bermanfaat bagi UMKM lain yang ingin menggunakan sistem akuntansi berbasis digital.
Co-Authors , Heriyati Chrisna Aditya, Rizka Dina Afriliyani, Intan Aurora, Titania azzahra, an suci Azzahro Lubis, Salsabila Fadilah, Alma Hafsa Fazria, Rizka Fitri Yani Panggabean Franita, Riska KHOFIFAH Lubis, Salsabila Azzahro Manao, Marcella Chintya Nur Aliah Panjaitan, Cristanti Sembiring, Dio Jeremia Silitonga, Claudia Jeremia Sirait, Netty Julianti Sitorus, Atikah Zuhra Sonia S, Abel Tampubolon, Merna Gletesya Wan Fachruddin