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All Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Kajian Ekonomi dan Akuntansi Terapan
Faiz Azzam Attamimi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences 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.
Peran Akuntansi Manajemen dalam Meningkatkan Kinerja Keuangan : Studi Kasus PT Sumber Alfaria Trijaya Tbk Tahun 2023-2024 Nisa Monica Jong; Abdul Qodar Riyanto; Faiz Azzam Attamimi; Antonita Wahyu Cloria
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 4 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i4.5609

Abstract

This study aims to analyze the extent to which management accounting plays a role in improving the financial performance of PT Sumber Alfaria Trijaya Tbk during the 2023–2024 period. Management accounting serves as a key function in providing financial and non-financial information used for planning, controlling, and making optimal business decisions. This research employs a descriptive qualitative approach using secondary data obtained from the company’s annual financial reports, management accounting books, and relevant scientific journals. The results show that the consistent implementation of management accounting contributes to cost efficiency, enhances budgeting processes, and supports more accurate decision-making. However, financially, there was a decline in profitability ratios, where ROA decreased from 10.17% to 8.30%, and NPM fell from 3.26% to 2.72%. Meanwhile, the DAR increased from 54.14% to 54.38%, and the CR rose from 100.36% to 104.48%, indicating an improvement in liquidity and capital structure stability. These findings suggest that although profitability experienced pressure due to higher operational costs, PT Sumber Alfaria Trijaya Tbk was able to maintain its liquidity and financial stability through effective budgeting systems and cost control mechanisms. Therefore, management accounting plays a significant role in the evaluation and continuous improvement of the company’s financial performance.
Analisis Penerapan SAK EMKM dalam Praktik Akuntansi: (Studi Kasus pada Usaha Kedai Nduy) Anis Fitriyani; Faiz Azzam Attamimi; Aninda Nuraini; Chania Cahayaningrum; Ibnu Wahyuda
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 4 No. 1 (2026): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v4i1.2445

Abstract

This study was conducted to examine the level of implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kedai Nduy, a micro-scale culinary business located in Depok. The basis for conducting this research is the low quality of financial records among UMKM players due to a lack of understanding of accounting, limited assistance from competent parties, and the suboptimal implementation of financial reporting standards, which are the main obstacles. This research was conducted using a descriptive qualitative method, where data was collected through interviews, direct observation, and document searches related to transaction recording activities, sales, raw material purchases, and daily cash flow. The results of the study show that Kedai Nduy has consistently recorded transactions using a simple financial recording format using Excel tables, but the implementation does not fully comply with SAK EMKM provisions. This business entity has also not prepared the required financial statements, namely the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. The main obstacles faced are limited understanding of accounting, lack of time available to business owners, and the unavailability of technical assistance and accounting training. Nevertheless, simple record keeping still provides benefits, particularly in monitoring sales, purchasing, and daily cash flow activities. Therefore, this study recommends accounting training, the use of SAK EMKM-based applications or templates, and ongoing assistance to improve the quality of financial recording and reporting in accordance with applicable standards.
Co-Authors Abdul Qodar Riyanto Aninda Nuraini Anis Fitriyani Antonita Wahyu Cloria Chania Cahayaningrum Ibnu Wahyuda Nisa Monica Jong Siti Janiah Siti Syawaliyah