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Putri Purnama Dewi
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Rerangka Konseptual Dalam Akuntansi Nur Fitriana; Via Mustika Irawan; Della Apriliana; Putri Purnama Dewi; Rini Armaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The conceptual framework states the information needed to predict management arrangements, and does not combine it with the information needed to calculate the value of the entity's future net cash flows. Qualitative methods using library research were used in this research. Where research is carried out by collecting data or scientific writing by understanding, reviewing and examining library materials that have legal relevance to the main problem. The conceptual framework of accounting is an integrated system consisting of sub-sub systems, namely objectives and fundamental concepts that are interrelated. The conceptual framework aims to provide guidance in preparing and presenting financial reports. The conceptual framework explains that the concept of caution does not imply the need for asymmetry, such as recognizing assets rather than liabilities requires the need for more persuasive evidence. The conceptual framework balances faithful representation and relevance to provide useful information for users of financial statements.
Analisis Swot Sebagai Strategi Pengembangan Bisnis (Studi Kasus Pada Usaha Bengkel Tinjak Motor) Dian Putri Riri Arinji; Dea Natalia Purba; Putri Purnama Dewi; Rara Baitul Yuli Aprian; Ria Crisna Sianturi; Rama Gita Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the business development strategy of a motorcycle repair shop using the SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis method. The background of this study is based on the increasing competition in the motorcycle repair shop sector, as well as the need for repair shops to improve service quality and competitiveness. This study uses a qualitative descriptive approach through interviews, direct observation, and documentation to identify internal and external factors that influence repair shop performance. The research results show that Bengkel Tinjak Motor has several key strengths, such as experienced mechanics, a strategic location, good customer relations, and a complete range of spare parts. However, weaknesses remain, such as limited workshop facilities and a lack of digital promotion, which are obstacles that need to be addressed immediately to ensure optimal competitiveness. In terms of opportunities, the growth in motorcycle users and the increasing demand for routine service offer potential for business development. On the other hand, threats such as competition from authorized workshops and changing customer preferences are factors that must be anticipated. Based on the recommended strategies, one of them is the WO (Weakness Opportunities) Strategy which focuses on utilizing workshop facility improvements, gradual investment in modern equipment, implementing a digital-based administration system to increase operational effectiveness, and strengthening digital promotions to reach a wider customer base. and creating a sustainable competitive advantage in the motorcycle repair service industry.