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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal El Rayyan: Jurnal Perbankan Syariah
Ahmad, Alya Hamdini
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Computer Science & IT Economics, Econometrics & Finance

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ANALISIS PENERAPAN PSAK 112 PADA KONSEP AKUNTANSI WAKAF Sari Harahap, Nurmala; Lanzika, Safira; Damanik, Indah; Nasution, Zena Aini; Ahmad, Alya Hamdini; Ilham, Azman
Jurnal El Rayyan: Jurnal Perbankan Syariah Vol. 2 No. 2 (2023): Jurnal El Rayyan: Jurnal Perbankan Syariah
Publisher : Institut Syekh Abdul Halim Hasan Binjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59342/jer.v2i2.435

Abstract

Berbicara mengenai PSAK 112, merupakan suatu standar akuntansi yang didalamnya terdapat inti pembahasan yang mengatur akuntansi wakaf. Demikian juga diketahui peran wakaf tentunya sangat besar, terutama di Indonesia sendiri. Hal ini karena wakaf memiliki peran strategis dalam mewujudkan peningkatan kesejahteraan masyarakat, meningkatkan taraf sosial ekonomi masyarakat masyarakat, baik dalam peningkatan mutu pendidikan, kesehatan masyarakat, sebagai pemberantasan kemiskinan, dan dapat dijadikan sebagai salah satu solusi untuk memperbaiki dan memajukan bangsa instrumen pembangunan bagi bangsa Indonesia. Oleh karena itu, artikel ini adalah sengaja dibuat sebagai analisis deskripsi tentang penerapan PSAK 112 tentang konsep mekanisme dalam Akuntansi Wakaf, baik dalam bentuk finansial pelaporan dan sebagainya.
Analysis of the Implementation of Fixed Asset Accounting Based on Financial Accounting Standards Statement PSAK 216 at PT Perkebunan Nusantara (PTPN) IV Ahmad, Alya Hamdini; Syarvina, Wahyu; Nasution, Yenni Samri Juliati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3024

Abstract

This study aims to analyze the compliance of fixed asset accounting implementation at PTPN IV (Four) with the provisions of Statement of Financial Accounting Standards (PSAK) 216 concerning Fixed Assets. The research focuses on recognition, initial measurement, measurement after recognition, depreciation, retirement and disposal of fixed assets, and disclosure of fixed assets in the financial statements. The research method used is a qualitative method with a case study approach, utilizing the company's fixed asset data, financial statements, and other supporting documents. The results indicate that PTPN IV has generally implemented fixed asset accounting in accordance with PSAK 16. Based on these findings, this study recommends that the company strengthen internal policies related to periodic fixed asset evaluation, improve the quality and completeness of disclosures in financial statements, and develop an accounting information system capable of supporting the retirement and disposal process of assets more effectively. This research is expected to provide academic and practical contributions in improving the quality of fixed asset accounting implementation, particularly in state-owned plantation companies.
Co-Authors Damanik, Indah Ilham, Azman Lanzika, Safira Nasution, Zena Aini Sari Harahap, Nurmala Wahyu Syarvina YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI