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All Journal Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Delsa Yolanda Putri
universitas muhammadiyah riau
Economics, Econometrics & Finance

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Pengaruh Perdagangan International Terhadap Ekspor Dan Impor Imelda Sahfitri; Nur Afriyanti; Nurvadila; Delsa Yolanda Putri; Nur Fitriana
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 2 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i2.251

Abstract

This research aims to determine the influence of international trade on Indonesia. International business is business between countries through import and export activities. The impact of imports and exports on economic growth in Indonesia is very large. This is because exports are one source of state income, and through import activities you can obtain goods that do not yet exist in the country or goods that are in limited supply to meet people's demands and needs. When the economy grows, national income increases and society becomes economically prosperous. Many studies have found that exports can generate foreign exchange which can be used to support domestic sector development and encourage economic growth. From this research we can find out what impact international trade has on Indonesia.
Penerapan PSAK 23 dalam Penyusunan Laporan Keuangan pada CV Trio Bros Cakrawala reynaldi surya saputra; Siti Rodiah SE.,M.Sc; Imelda Sahfitri; Delsa Yolanda putri; Nur Afriyanti
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.300

Abstract

This article examines the application of Statement of Financial Accounting Standards (PSAK) 23 regarding revenue recognition at CV Trio Bros Cakrawala, a newly established company specializing in electronic equipment repair services located in Jl. Soebrantas, Perumahan BRP, behind RS Awal Bros Panam. The main objective of this study is to analyze how PSAK 23 is implemented in the preparation of the company’s financial statements, focusing on the process of revenue recognition, the responsibilities for recording, and the overall compliance with the standard. The research employs a qualitative approach through direct interviews with company representatives to gather in-depth information about their accounting practices. The findings reveal that revenue is recognized at the point of job completion and handover to the customer, which aligns with the accrual principle mandated by PSAK 23 for service revenues. However, the study also identifies that the company’s financial statements have not yet fully adopted all aspects of PSAK 23, primarily due to limited understanding and resources, as the business is less than a year old. The conclusion highlights the need for enhanced knowledge and systematic implementation of PSAK 23 to ensure accurate and reliable financial reporting in the future.
Co-Authors Imelda Sahfitri Nur Afriyanti Nur Fitriana Nurvadila Reynaldi Surya Saputra Siti Rodiah SE.,M.Sc