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All Journal Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Publikasi Manajemen Informatika
Al Wahfi Suhada Sipahutar
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Other

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Analisis Komparatif Terhadap Aset Tak Berwujud Pada Perusahaan Multi Nasional dan Perusahaan Domestik: Penelitian Hasiandra Simanjuntak; Jekky Ginting; Anita Br Saragih; William Girsang; Al Wahfi Suhada Sipahutar
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.1519

Abstract

This study aims to comparatively analyze the tax treatment of intangible assets between multinational corporations (MNCs) and domestic companies, and its implications for the fairness and effectiveness of the Indonesian tax system. Using a qualitative approach with a descriptive-comparative design, this study examines the differences in principles, recognition mechanisms, amortization, and transfer pricing practices related to intangible assets based on national regulations and OECD international guidelines. The analysis shows that MNCs have greater flexibility in optimizing the global tax structure through profit shifting and asset allocation practices to low-tax jurisdictions, while domestic companies operate within a simpler and more limited regulatory framework. This disparity results in significant differences in effective tax rates (ETR) and potential erosion of the national tax base. This study emphasizes the importance of strengthening transfer pricing audit capacity, implementing the DEMPE framework, and international cooperation through Country-by-Country Reporting to create a fair and sustainable tax system.
Peningkatan Kemampuan Mahasiswa dalam Manajemen Usaha, Produksi dan Operasi melalui Kunjungan Industri PT. XYZ Fadli Agus Triansyah; Andi Cici Thania; Marito Ritonga; Nela Permata Sari Lubis; Sakina Balqis; Nabila Tijani Tharifah; Al Wahfi Suhada Sipahutar; Muh Ainul Yaqin; Hafiz Irwandi
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 5 No. 1 (2026): Maret : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v5i1.2446

Abstract

This community service activity aims to enhance students’ competencies in business management, production, and operations through an industrial visit to PT. XYZ. The activity involved 65 students from the Entrepreneurship Study Program of Universitas Negeri Medan and was conducted in December 2025. The method used was experiential learning, allowing students to gain direct exposure to real industrial practices. The stages of the activity included preparation, implementation of the industrial visit, observation and data analysis, and evaluation and reflection. The results of the activity indicate significant improvements in five key areas: understanding of business management, production processes, operations management, development of soft skills, and increased entrepreneurial motivation and interest. Students were able to connect theoretical knowledge with real-world applications, thereby enhancing their analytical and practical abilities. In addition, the activity contributed to the development of communication skills, teamwork, critical thinking, and professional attitudes. Overall, this program demonstrates that industrial visits are an effective learning strategy in entrepreneurship education to produce competent, adaptive, and competitive graduates.
ANALISIS IMPLEMENTASI PSAK 72 DALAM PENGAKUAN PENDAPATAN PADA INDUSTRI REAL ESTATE: STUDI KOMPARATIF BSDE DAN PWON Wila Triana; Rafli Faturrahman; Mawardahny Isyabilla; Yulita Triadiarti; Al Wahfi Suhada Sipahutar
Jurnal Publikasi Manajemen Informatika Vol. 5 No. 2 (2026): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v5i2.6967

Abstract

This study aims to analyze and compare the implementation of PSAK 72 (Revenue from Contracts with Customers) in the real estate industry, focusing on PT Bumi Serpong Damai Tbk (BSDE) and PT Pakuwon Jati Tbk (PWON) for the 2025 fiscal year. The study employs a descriptive qualitative approach with a comparative method using content analysis of consolidated financial statements and notes to financial statements. The findings reveal that BSDE consistently recognizes revenue at a point in time, particularly upon the transfer of control when property units are handed over to customers. The main challenge lies in determining the existence of significant financing components arising from installment payment schemes. In contrast, PWON exhibits greater complexity due to the coexistence of revenue streams from property sales and rental activities, requiring separation between PSAK 72 and PSAK 73 implementation. Furthermore, both companies identify revenue recognition as a Key Audit Matter, highlighting the significant judgment required in assessing control transfer. This study concludes that although both entities apply the same accounting standard, differences in business models and asset portfolios lead to varying implementation complexities and managerial considerations. The findings contribute to a better understanding of revenue recognition practices in the property sector and provide insights for improving financial reporting transparency..
Co-Authors Andi Cici Thania Anita Br Saragih Fadli Agus Triansyah Hafiz Irwandi Hasiandra Simanjuntak Jekky Ginting Marito Ritonga Mawardahny Isyabilla Muh Ainul Yaqin Nabila Tijani Tharifah nela permata sari lubis Rafli Faturrahman Sakina Balqis triadiarti, yulita Wila Triana William Girsang