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All Journal Journal on Education Jurnal Ilmu Ekonomi dan Bisnis
Bolivia Renata Sianipar
Universitas Negeri Medan
Economics, Econometrics & Finance Education

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Inovasi Cemilan Sehat dan Praktis Berbahan Alami sebagai Alternatif Jajanan Anak Sekolah Bolivia Renata Sianipar; Grace Putri Johana Rajagukguk; Raihan Ananda Azma; Stela Triyuni Purba; Ulul Azmi Fadhilah; Fitriani Lubis
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.7397

Abstract

The innovation of healthy snacks made from natural ingredients in the form of jelly with dragon fruit, strawberries, and mango aims to provide a healthy alternative for school children and the surrounding community. This snack combines the nutritional benefits of fresh fruits rich in vitamins and fiber while offering a delicious taste that appeals to children. With practical and easy-to-consume packaging, this jelly is ideal for sale in school environments and local markets, making it a healthier choice compared to processed snacks. This innovation aims to support healthy eating habits in schools and raise awareness among the community about the importance of good nutritional intake.
Analisis Kebutuhan Sistem Informasi Akuntansi dalam Mendukung Implementasi PSAK 72 tentang Pendapatan dari Kontrak dengan Pelanggan : Studi Kasus pada PT GoTo Gojek Tokopedia Tbk Merlindang Simamora; Bolivia Renata Sianipar
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.194

Abstract

The implementation of PSAK 72 on Revenue from Contracts with Customers poses challenges for e-commerce firms with complex revenue streams. This study analyzes the functional requirements of Accounting Information Systems (AIS) to support PSAK 72 at PT GoTo Gojek Tokopedia Tbk. A qualitative case study approach was applied using secondary data from annual reports, prospectuses, and financial statement notes for 2019–2022. The results indicate three main AIS requirements: real-time integration with operational systems, a special module for transaction price allocation and variable considerations, and a flexible rule-based engine for revenue recognition. The challenges include massive transaction volumes, multi-service complexity, and dynamic business models. The study concludes that compliance with PSAK 72 requires transforming AIS from a conventional recording tool into an intelligent and integrated technological ecosystem.
Co-Authors Fitriani Lubis Grace Putri Johana Rajagukguk Merlindang Simamora Raihan Ananda Azma Stela Triyuni Purba Ulul Azmi Fadhilah