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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Management, Economic and Accounting (JMEA)
Pratiwi, Bela Harti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Enhancing Business Accountability through Effective Pension Fund Accounting and Reporting Pratiwi, Bela Harti; Daulay, Aqwa Naser; Hermain, Hendra
Journal of Applied Business Administration Vol 9 No 2 (2025): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.10653

Abstract

The purpose of this study was to describe the implementation of PSAK No. 18 accounting and reporting of retirement benefit programs at DAPENBUN Regional 2 Medan. This research is qualitative in nature using observation, in-depth interviews with various parties in DAPENBUN, and documentation studies of the financial statements for 2023-2024. The data were analyzed descriptively based on four aspects of PSAK No.18, namely recognition, measurement, presentation, and disclosure. The conclusion shows that most of the provisions have been implemented, but there are some obstacles in disclosing financial risks, membership details, and the identity of the independent actuary. These findings are expected to be the basis for improving pension fund reporting in the future. This research contributes through a comprehensive implementation that not only assesses formal compliance but also accountability to pension funds. The findings and recommendations can be used as a reference for improving the reporting and management of pension funds in accordance with PSAK No.18. This research only covers one pension fund institution and has not examined a wider range of stakeholders or cross institutional comparisons .
ANALISIS PERBANDINGAN STANDAR AKUNTANSI KEUANGAN INTERNASIONAL DI NEGARA UNI EMIRAT ARAB DAN INDONESIA Pratiwi, Bela Harti; Novrianti, Chintia; Adelia, Putri; Azizah, Nur
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 1 (2025): Volume 4 Issue 1 February 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i1.3101

Abstract

Penelitian ini membandingkan implementasi International Financial Reporting Standards (IFRS) di Uni Emirat Arab (UEA) dan Indonesia. Studi kualitatif mengeksplorasi sejarah, proses adopsi, dan tantangan implementasi IFRS di kedua negara. UEA telah sepenuhnya mengadopsi IFRS sejak 2015, bertujuan meningkatkan kepercayaan investor. Indonesia memulai konvergensi IFRS pada 2012 dan masih dalam proses penyelarasan. Penelitian menemukan perbedaan signifikan dalam pendekatan adopsi, dengan UEA telah mencapai pengakuan internasional, sementara Indonesia masih menyesuaikan dengan konteks lokal. Tantangan utama meliputi perbedaan budaya bisnis, kebutuhan adaptasi lokal, dan keterbatasan sumber daya manusia. Penelitian menyarankan berkelanjutan harmonisasi standar, peningkatan pelatihan, dan pertimbangan konteks lokal dalam penerapan IFRS.
ANALISIS PEMIKIRAN EKONOMI ABU YUSUF Siregar, Ayu Lestari; Pratiwi, Bela Harti
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 4 (2025): Volume 4 Issue 4 November 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i4.3142

Abstract

Perkembangan ekonomi Islam tidak terlepas dari sejarah pemikiran ekonomi Islam masa lalu. Pemikir muslim berupaya memberikan solusi bagi masalah masyarakat dengan perspektif yang holistik. Abu Yusuf, ulama Islam, menekankan tanggung jawab penguasa dan mengembangkan prinsip-prinsip dasar perpajakan. Metode penelitian menggunakan studi literatur, dan pemikiran Abu Yusuf memiliki relevansi dengan ekonomi modern, khususnya dalam mekanisme pasar dan kebijakan perpajakan. Abu Yusuf menentang intervensi pemerintah dalam penetapan harga, mendorong produksi tanah yang produktif, dan mengadvokasi distribusi pendapatan yang adil. Kesimpulannya, pemikiran Abu Yusuf tentang perpajakan menunjukkan relevansi dan kebijaksanaan dalam menghadapi tantangan ekonomi modern.
Co-Authors ADELIA, PUTRI Aqwa Naser Daulay Hermain, Hendra Novrianti, Chintia Nur Azizah Siregar, Ayu Lestari