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All Journal Devotion: Journal of Research and Community Service Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Akuntansiku
Gusliana Mais, Rimi
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Analisis penerapan PSAK 1 tentang penyajian laporan keuangan pada perusahaan konstruksi Raditiningsih, Sri; Harjuno, Dharu; Vitarani, Dina; Gusliana Mais, Rimi
Akuntansiku Vol 4 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i1.1295

Abstract

This study aims to evaluate the application of PSAK 1 at PT Adhi Karya (Persero) Tbk. The research focus includes analyzing the structure of financial statements and grouping important elements such as assets, liabilities, revenues, and expenses. This research uses a qualitative descriptive method with a content analysis approach to the company's annual report and financial statements. The results showed that the financial statements of PT Adhi Karya (Persero) Tbk have been prepared in accordance with PSAK 1, which includes transparency, relevance, and comparability of information. However, there are still challenges in managing high operating expenses, especially in short-term liabilities that require special attention to liquidity strategies. For further discussion, the research findings suggest that improving operational efficiency and optimizing management. Therefore, it is recommended that PT Adhi Karya improve disclosures related to operating expenses, liquidity strategies, and the impact of long-term financing in the notes to the financial statements to support better decision making by stakeholders.   Penelitian ini bertujuan untuk mengevaluasi penerapan PSAK 1 pada PT Adhi Karya (Persero) Tbk. Fokus penelitian mencakup analisis struktur laporan keuangan dan pengelompokan elemen penting seperti aset, liabilitas, pendapatan, dan beban. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan analisis isi terhadap laporan tahunan dan laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa laporan keuangan PT Adhi Karya (Persero) Tbk telah disusun sesuai dengan PSAK 1, yang mencakup transparansi, relevansi, dan keterbandingan informasi. Namun, masih terdapat tantangan dalam pengelolaan beban usaha yang tinggi, terutama pada liabilitas jangka pendek yang memerlukan perhatian khusus terhadap strategi likuiditas. Untuk pembahasan lebih lanjut, temuan penelitian menunjukkan bahwa peningkatan efisiensi operasional dan optimalisasi pengelolaan. Oleh karena itu, disarankan agar PT Adhi Karya meningkatkan pengungkapan terkait beban usaha, strategi likuiditas, dan dampak pembiayaan jangka panjang dalam catatan laporan keuangan guna mendukung pengambilan keputusan yang lebih baik oleh pemangku kepentingan.
Analysis of the Implementation of PSAK 1 Concerning the Presentation of Financial Statements in Construction Companies in Indonesia Harjuno, Dharu; Vitarani, Dina; Raditiningsih, Sri; Gusliana Mais, Rimi
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i5.2465

Abstract

This study examines the implementation of PSAK 1 in the financial statements of PT Adhi Karya (Persero) Tbk. It focuses on analyzing the structure and classification of key financial statement elements, including assets, liabilities, revenues, and expenses. Using a qualitative descriptive approach, this research employs content analysis of the company’s annual reports and financial statements. The findings indicate that PT Adhi Karya’s financial statements comply with PSAK 1 standards, including transparency, relevance, and comparability of financial data. However, challenges remain in managing high operating expenses, particularly in short-term liabilities, which require enhanced liquidity management strategies. The study recommends improving the disclosure of operating expenses, liquidity strategies, and the impact of long-term financing in the financial statement notes to support more informed decision-making by stakeholders.
Ethnomethodology Study on The Implementation of Social Responsibility Activities at PT Pertamina Lubricants Dwi Indriyana, Novika; Gusliana Mais, Rimi
Devotion : Journal of Research and Community Service Vol. 5 No. 8 (2024): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v5i8.787

Abstract

Financial Services Authority Regulation No. 51/POJK.03/2017, social and environmental responsibility or abbreviated as TJSL is a commitment to participate in sustainable economic development in order to improve the quality of life and the environment that is beneficial, both for the company itself, the local community, and the community in general TJSL or what we commonly know as Corporate Social Responsibility (CSR) is part of sustainable development that must be carried out by all development actors, namely the government, the community, and also the business community. This study uses a qualitative method with ethnomethodology studies to reveal the practice of CSR implementation at PT Pertamina Lubricants from 2019 to 2023. The purpose of this study is to reveal CSR practices in an effort to maintain sustainability activities at PT Pertamina Lubricants. The triple bottom line and good corporate governance approach are used in this study. Data collection was carried out through interviews, field observations, and literature studies. The results show that PT Pertamina Lubricants has transformed its CSR practices by emphasizing Creating Shared Value (CSV). CSR practices during the Covid-19 pandemic are still ongoing by implementing applicable protocols. The triple bottom line bottom line approach, namely profit, people, and planet, and good corporate governance , has also been implemented.
Co-Authors Dwi Indriyana, Novika Harjuno, Dharu Raditiningsih, Sri Vitarani, Dina