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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Indonesia Sosial Teknologi
Rizaldi, Fredy
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk Rizaldi, Fredy; Agus Munandar
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/f7dssp68

Abstract

The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is not applied. The results show a technical increase in EBITDA due to PSAK 116, which has an effect on the apparent improvement of DSCR and Net Debt to EBITDA. Simulations using the PSAK 30 approach show more conservative and realistic ratios. These findings highlight the importance of understanding the impact of accounting standards on ratio interpretation and credit decision-making.
Increasing the Effectiveness and Efficiency of Local MSME Consignment Cooperation with the Portal Vendor System Rizaldi, Fredy; Munandar, Agus
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 11 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i11.7057

Abstract

MSMEs have an important role in the Indonesian economy, but they face challenges in adapting to the digital era and establishing effective collaborations with retail companies. This study aims to develop and evaluate a vendor portal system that can overcome this challenge by increasing the effectiveness and efficiency of consignment cooperation between local MSMEs and retail companies. Using a qualitative descriptive method, this study analyzes the impact of the implementation of the vendor portal system on the consignment business process, including operational efficiency, transparency, and collaboration between the two parties. The results show that the vendor portal system has succeeded in improving operational efficiency, providing real-time transparency of sales and inventory data, and facilitating better communication between MSMEs and retail companies. In addition, this system also supports the government's program in encouraging MSMEs to "Go Digital" and "Upgrade Class".
Co-Authors Agus Munandar Agus Munandar, Agus