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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Indonesian Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Aditya, Rizka Dina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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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 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.
PENGEMBANGAN PRODUK DAN KUALITAS UMKM DI KELURAHAN MEKAR SENTOSA KECAMATAN RAMBUTAN KOTA TEBING TINGGI Tarigan , Ingan Malem; Amudi, Ivana Supi Al; Lubis, Irham; Fatimah , Huswatun; Aditya, Rizka Dina; Pramana, Rahmad Mugi; Afandi, Deva; Purwanto, Hadi; Mardayanti, Imelda; Cahyadi, Willy; Sony, Rapat Piter
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.40420

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) adalah penggerak perekonomian terbesar di Indonesia. Namun banyak pelaku UMKM dalam melakukan pemasaran masih secara konvensional sehingga omset dan keuntungan tidak maksimal. Kelurahan Mekar Sentosa Kecamatan Rambutan Kota Tebing Tinggi memiliki potensi pengembangan usaha UMKM, namun banyak dari usaha tersebut mengalami kendala terutama dalam melakukan pemasaran produknya yakni menggunkan cara-cara konvensional sehingga jangkauan pasar sasaran masih sempit. Oleh karena itulah perlu dilakukan pelatihan dan pendampingan mengenai pentingnya pengembangan  usaha dengan cara pengenalan produk, perbaikan produksi dan cara pengolahan  melalui pembuatan logo/stiker nama pada kemasan serta upaya pemasaran produk dalam menjangkau pangsa pasar yang lebih luas. Tujuan kegiatan ini adalah meningkatkan pemahaman pelaku UMKM mengenai pentingnya packaging sebagai salah satu strategi penjualan dan pentingnya pemanfaatan media digital sebagai media promosi dan transaksi jual-beli untuk memperluas jangkauan pasar. diikuti oleh beberapa pelaku UMKM di Kelurahan Mekar Sentosa. Hasil yang diperoleh dari kegiatan ini adalah peningkatan pemahaman pelaku UMKM mengenai pentingnya perbaikan packaging dan digital marketing sebagai media pemasaran. Luaran yang dihasilkan dari kegiatan ini adalah akun digital sebagai media pemasaran produk dan kemasan produk yang menarik.
Co-Authors Afandi, Deva Amudi, Ivana Supi Al Cahyadi, Willy Fatimah , Huswatun Imelda Mardayanti Irham Lubis KHOFIFAH Manao, Marcella Chintya Nayma, Salshabilla Nur Aliah Panjaitan, Cristanti Pramana, Rahmad Mugi Purwanto, Hadi Silitonga, Claudia Jeremia Sitorus, Atikah Zuhra Sony, Rapat Piter Tarigan , Ingan Malem Wan Fachruddin