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All Journal International Journal of Accounting & Finance in Asia Pasific Manajemen Bisnis dan Keuangan Korporat
Pusung, Rudy Johanis
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Evaluasi penerapan PSAK No. 23 tentang pendapatan di Iloly Optical Manado Paut, Marlina Elisabet; Pusung, Rudy Johanis; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.309

Abstract

PSAK No. 23 is a Financial Accounting Standards Statement (PSAK) that regulates the recognition and measurement of revenue in financial statements. This study aims to analyze how the application of PSAK No. 23 on revenue in Iloly Optical Manado. The research method used is descriptive qualitative with interview, observation, and documentation techniques. The results of the study indicate that Iloly Optical Manado has carried out in accordance with PSAK No. 23. However, the disclosure of financial statement presentation is not in accordance with PSAK No. 23. The company's revenue recognition method uses an accrual basis, revenue is measured at fair value.
Analysis of Factors Affecting Quality Regional Government Financial Report In Indonesia Gamaliel, Hendrik; Pusung, Rudy Johanis; Weku, Priscillia
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4397

Abstract

This study aims to see the influence of human resource competence, information technology, leadership support, and leadership commitment on the quality of financial reports. This study used individual samples of ASN employees at BPKAD of North Sulawesi Province and Bali Province. Data was collected by distributing questionnaires via Google Forms. 100 questionnaires were analyzed using Validity, Reliability, and Ordinary Least Squares (OLS) Tests. The study's results indicate that human resource capability positively and significantly affects the quality of financial reports. The study's results indicate that the sophistication of information technology has a positive and significant impact on the quality of financial reports. The study results indicate that leadership support positively and significantly impacts the quality of financial reports. The results of the survey indicate that leadership commitment has a positive and significant impact on the quality of financial reports
Co-Authors Hendrik Gamaliel Latjandu, Lady Diana Paut, Marlina Elisabet Weku, Priscillia