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All Journal Riset Ilmu Manajemen Bisnis dan Akuntansi Kajian Ekonomi dan Akuntansi Terapan
Aninda Nuraini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Analisis Praktik Akuntansi Aktiva Tetap Berdasarkan Konsep Dasar Akuntansi di PT Kereta Api Indonesia (Tahun 2023) Aninda Nuraini; Anis Fitriyani; Faiz Azzam Attamimi; Siti Janiah; Siti Syawaliyah
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1159

Abstract

Fixed assets play an important role in supporting the operations of PT Kereta Api Indonesia (Persero) as a BUMN in the transportation sector. This study aims to evaluate the suitability of PT KAI's fixed asset accounting practices in 2023 with PSAK No. 16. This research uses a qualitative approach with descriptive and verification methods, using secondary data in the form of financial statements obtained from the official website of the Indonesia Stock Exchange (IDX). The data is analyzed through document studies and compared with the provisions of accounting standards and supported by relevant scientific references. The results showed that PT KAI has carried out the recognition, measurement, and presentation of fixed assets according to standards, using the straight-line method and the historical cost approach. The statement of financial position is also prepared based on the principle of balance between assets, liabilities, and equity in accordance with PSAK No. 1. This practice shows compliance with accounting standards, and reflects the company's commitment to accountability, transparency, and professional and trusted asset governance.
Analisis Implementasi Akuntansi Manajemen sebagai Pendorong Budaya Inovasi Digital dalam Meningkatkan Daya Saing pada PT Unilever Indonesia Tbk. 2024 Aninda Nuraini; Anis Fitriyani; Chania Cahayaningrum; Ibnu Wahyuda
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2329

Abstract

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.
Co-Authors Anis Fitriyani Chania Cahayaningrum Faiz Azzam Attamimi Ibnu Wahyuda Siti Janiah Siti Syawaliyah