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All Journal Jurnal Ilmiah Ekonomi dan Manajemen JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Luciano Deandra
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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IMPLEMENTASI PSAK 46 TENTANG PAJAK PENGHASILAN DALAM PENYUSUNAN LAPORAN KEUANGAN PT. INDOFOOD SUKSES MAKMUR TBK Adhwa Naifah Kamilla; Kayla Ramadhani Putri Jodiansyah; Luciano Deandra; Shafina Marita Fatisya
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7150

Abstract

Taxes are a crucial element in the preparation of financial statements because they are a major liability that must be recorded in accordance with applicable accounting standards, particularly PSAK 46 on Income Tax. PSAK 46 regulates the procedures for recording and presenting current and deferred taxes so that financial statements can present tax information transparently and accurately. This study examines the application of PSAK 46 at PT Indofood Sukces Makmur Tbk using data from the 2024 interim consolidated financial statements. The findings show that PT Indofood consistently implements PSAK 46 in recognizing current taxes, deferred taxes, and prepaid taxes. The company's financial statement disclosures show a temporary difference between fiscal profit and accounting profit in accordance with the standard. In addition, the implementation of PSAK 46 at PT Indofood shows a better level of depth and comprehensiveness compared to previous studies on similar companies. The implementation of this standard not only promotes compliance but also strengthens the transparency and credibility of financial statements, as well as assisting companies in tax planning and managing long-term fiscal risks. Thus, PSAK 46 plays an important role in ensuring reliable and credible financial statements for various stakeholders.
Penerapan Akuntansi Sederhana pada UMKM untuk Meningkatkan Transparansi dan Akurasi Laporan Keuangan Risma Yunita; Anggi Rahmawati; Sabrina Harum Insani; Shafina Marita Fatisya; Luciano Deandra
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8322

Abstract

This study aims to analyze the implementation of simple accounting in Micro, Small, and Medium Enterprises (MSMEs) to improve the transparency and accuracy of financial reports. Using a descriptive qualitative approach through the literature study method, this research examines various scientific sources and previous studies relevant to the topic. Simple accounting is a recording system designed to help small business owners manage their finances regularly without requiring complex technical skills. The results of the study show that most MSME owners have carried out financial recording, but not yet in accordance with proper and systematic accounting principles. This condition causes financial reports to often be inaccurate and difficult to account for. Through the application of simple accounting, MSMEs can improve the regularity of transaction recording, separate personal and business finances, and produce more transparent, accurate, and credible financial reports. In addition, the implementation of this system helps business owners gain trust from financial institutions, facilitates access to funding, and enhances business professionalism. Therefore, simple accounting functions not only as a recording tool but also as a strategic instrument to strengthen governance and ensure the sustainability of MSMEs in Indonesia.
Co-Authors Adhwa Naifah Kamilla Anggi Rahmawati Kayla Ramadhani Putri Jodiansyah Risma Yunita Sabrina Harum Insani Shafina Marita Fatisya