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All Journal BJRM (Bongaya Journal of Research in Management) Muhasabatuna: Jurnal Akuntansi Syariah
Masnawaty
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Humanities Economics, Econometrics & Finance Education

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Analisis Akuntansi Aset Tetap Menurut PSAK No. 16 (studi kasus pada PT. PLN (Persero) Unit Pelaksana Pelayanan Pelanggan (UP3) Makassar Selatan) Aliya Tasya Billa; Ridwan Tikollah; Masnawaty
BJRM (Bongaya Journal For Research in Management) Vol. 8 No. 1 (2025): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v8i1.684

Abstract

Penelitian ini bertujuan untuk menganalisis apakah penerapan Akuntansi Aktiva Tetap di PT.PLN Unit Pelaksana Pelayanan Pelanggan (UP3) Makassar Selatan sudah sesuai PSAK No 16. Penelitian ini menggunakan metode kualitatif. Variabel penelitian ini adalah penerapan PSAK No.16 pada Akuntansi Aset Tetap PT.PLN Unit Pelaksana Pelayanan Pelanggan (UP3) Makassar Selatan. Populasi penelitian ini adalah Informasi dari jenis aset tetap yang berkaitan dengan akuntansi aset tetap di PT.PLN Unit Pelaksana Pelayanan Pelanggan (UP3) Makassar Selatan, sedangkan pengambilan sampel dalam penelitian ini yakni 1 jenis aset tetap dari akuntansi aset tetap yang terjadi pada per 2023. Pengumpulan data dilakukan dengan teknik data observasi dan dokumentasi. Data yang diperoleh kemudian dianalisis secara deskriptif kualitatif. Berdasarkan hasil penelitian, maka diperoleh kesimpulan bahwa PT. PLN (Persero) Unit Pelaksana Pelayanan Pelanggan (UP3) Makassar Selatan menunjukkan bahwa penerapan aset tetap pada PT. PLN (Persero) Unit Pelaksana Pelayanan Pelanggan (UP3) telah sesuai dengan Standar Akuntasi Keuangan PSAK.No16. Aset tetap disajikan dalam laporan keuangan pada komponen neraca.
Analysis of SAK EMKM-Based Financial Statements in Micro, Small And Medium Enterprises EM.ES Sidrap: English Fahira B, Dian; Sahade; Masnawaty
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2568

Abstract

This study aims to determine the preparation of financial statements based on the EM.ES Sidrap Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Data collection techniques used are observation, interviews, and documentation. The data analysis technique used in this research is descriptive qualitative. As for the population and sample, the population in this study is related to the Preparation of SAK EMKM-Based Financial Statements for Micro, Small and Medium Enterprises EM.ES Sidrap, while the sample in this study is data related to the Preparation of SAK EMKM-Based Financial Statements for Micro-Small Enterprises and Intermediate EM.ES Sidrap in 2021-2022. The results of this study indicate that the financial reports prepared by EM.ES Sidrap are still not in accordance with EMKM's SAK. Recording is done, namely only recording cash disbursements and receipts. Then the information contained in the EM.ES sidrap financial reports is still done manually and simply. The obstacle faced by the owner in making financial reports is the owner's lack of understanding about the preparation of financial reports in accordance with accounting records and the owner thinks that making financial reports is complicated and difficult to understand.
Analysis of Revenue Recognition Based on PSAK No. 23 at PT PLN (Persero) UIP3B Sulawesi Ratu Winda, Gusrianti; Azis, Muhammad; Masnawaty
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2675

Abstract

The purpose of this research was to find out whether the method applied by PT. PLN (Persero) UIP3B Sulawesi in recognizing and measuring its income is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 23. The method used in this research is a qualitative descriptive method using primary data obtained from interview techniques and direct observation with company finance staff, as well as using secondary data from income recording documents and financial reports of PT PLN (Persero) UIP3B Sulawesi. The results of this research indicate that PT PLN (Persero) UIP3B Sulawesi recognizes revenue based on the Accrual Basis concept . Where revenue is recognized when services have been provided even though cash has not been received or is in accordance with Statement of Financial Accounting Standards (PSAK) No. 23 and income is measured using fair value.
Co-Authors Aliya Tasya Billa Fahira B, Dian Muhammad Azis Ratu Winda, Gusrianti Ridwan Tikollah Sahade