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All Journal Journal of Economics and Business UBS JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Amalya Ahmad, Dwi Rezky
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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PERBANDINGAN PENDEKATAN TEORI NORMATIF DAN POSITIF DALAM KEBIJAKAN AKUNTANSI PADA PT ASTRA INTERNATIONAL TBK (MANUFAKTUR) DAN PT TELEKOMUNIKASI INDONESIA TBK (TEKNOLOGI) DI INDONESIA Amalya Ahmad, Dwi Rezky; Nawangsari, Ajeng Tita
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i1.4226

Abstract

This study examines how theoretical orientations in accounting policy manifest within two leading Indonesian firms operating in distinct industrial sectors—manufacturing and technology—over the period 2017 to 2024. Employing a qualitative content analysis of corporate disclosures and relevant academic literature, the research investigates organizational responses to environmental pressures, governance mechanisms, and institutional expectations as reflected in financial reporting choices. The findings reveal contrasting strategic orientations: the manufacturing firm adopts conservative and rigid policies aimed at preserving legitimacy, while the technology firm pursues adaptive and flexible approaches aligned with innovation dynamics. These patterns reflect deeper institutional logics shaped by legitimacy concerns, agency relationships, and sector-specific value creation imperatives. The study concludes that accounting policy is best understood as a negotiated construct situated between normative ideals and pragmatic demands, highlighting the importance of theoretical pluralism in contemporary accounting practice
Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Pemerintah Daerah Kota Surabaya Periode 2021 - 2024 Amalya Ahmad, Dwi Rezky; Tita Nawangsari, Ajeng
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.10030

Abstract

Study analyzes the fiscal performance of the Surabaya City Regional the administration period 2021–2024 fiscal year using financial ratio analysis, which includes effectiveness, efficiency, fiscal efficiency, spending activity, and regional revenue and expenditure growth. Descriptive quantitative methods incorporate secondary Information derived from the Budget Realization Report (LRA) and financial statements. The study found that Regional Original Income contributes more than central and provincial government transfers. The average effectiveness ratio is 90.96% (quite effective), the efficiency ratio is 87.75% (quite efficient), and the revenue ratio is 151.57% (delegative). Operating expenditure dominates at 82.81%, while capital expenditure is only 17.05%. The growth ratio shows a fluctuating trend with PAD growing 42.56%, regional income 8.99%, operating expenditure 6.27%, and capital expenditure 27.30%. Overall, the Surabaya City Government's financial performance is good, with stable effectiveness and efficiency, a very high fiscal level, and positive revenue and expenditure growth, although inconsistent. However, the dominance of operating expenditure over capital expenditure Requires enhancement in order to financial management can focus more on infrastructure development and improving public services.
Perbandingan Pendekatan Teori Normatif dan Positif dalam Kebijakan Akuntansi pada PT Astra International Tbk (Manufaktur) dan PT Telekomunikasi Indonesia Tbk (Teknologi) di Indonesia Amalya Ahmad, Dwi Rezky; Nawangsari , Ajeng Tita
Journal of Economics and Business UBS Vol. 14 No. 3 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v14i3.2661

Abstract

Penelitian ini bertujuan membandingkan penerapan pendekatan teori normatif dan teori positif dalam kebijakan akuntansi pada dua perusahaan publik terkemuka di Indonesia PT?Astra International?Tbk yang berfokus pada sektor manufaktur dan?PT?Telekomunikasi Indonesia?Tbk yang berfokus pada sektor teknologi. Dengan menggunakan metode Penelitian pustaka, penelitian menelaah laporan tahunan, kebijakan akuntansi, serta literatur akademik terkait periode 2017–2024. Teori normatif menekankan bagaimana kebijakan akuntansi seharusnya disusun untuk memenuhi standar etika, regulasi, dan harapan pemangku kepentingan, sedangkan teori positif berupaya menjelaskan mengapa manajemen memilih kebijakan tertentu berdasarkan insentif ekonomi dan kontrak keagenan. Hasil penelitian menunjukkan bahwa Astra cenderung mengadopsi kebijakan konservatif misalnya dalam penilaian persediaan dan penyusutan guna mempertahankan legitimasi sosial di sektor manufaktur yang padat modal dan risiko lingkungan. Sementara itu, Telkom lebih banyak menerapkan kebijakan yang merefleksikan fleksibilitas teknologi dan pengakuan pendapatan berbasis kontrak, sejalan dengan upaya memaksimalkan nilai pemegang saham dalam industri dinamis. Perbandingan keduanya mengindikasikan bahwa faktor industri, struktur kepemilikan, dan tekanan regulasi memengaruhi derajat penerapan teori normatif maupun positif. Penelitian ini memperkaya literatur akuntansi dengan menyoroti pentingnya konteks sektoral dalam menentukan keseimbangan antara kepatuhan etis dan pertimbangan ekonomi. Implikasi praktisnya, manajer diharapkan mampu menyesuaikan kebijakan akuntansi dengan karakteristik industri sembari mempertahankan transparansi dan akuntabilitas.
Co-Authors Ajeng Tita Nawangsari