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All Journal ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Adam Afiezan
Sekolah Tinggi Ilmu Ekonomi Graha Kirana
Economics, Econometrics & Finance

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Pencatatan Transaksi Setelah Tanggal Pelaporan: Perspektif IPSAS 14 Muhammad Yunus; Anggi Afnisah; Adam Afiezan; Khairul Amri Hasibuan
Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2025): December (In Press)
Publisher : PT Syamilah Literasi Islami

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Abstract

Events after the reporting date have a significant impact on the reliability of financial statements, both in the private and public sectors. In the public sector, the importance of identifying and classifying these events is crucial because they can influence decision-making, particularly by auditors and other stakeholders. This study aims to analyze the regulation and application of events after the reporting date based on IPSAS 14 and national regulations, namely Minister of Finance Regulation No. 157/PMK.05/2020. The method used is a qualitative descriptive approach through literature study and regulatory analysis. The results of the study indicate that the proper classification of adjusting and non-adjusting events and their adequate disclosure improve the transparency of public sector financial reports. Consistent implementation of these standards also strengthens the accountability of government entities and supports a more reliable audit process.
ANALISIS GOING CONCERN DENGAN Z-SCORE BUMD DI LINGKUNGAN PEMERINTAH PROPINSI SUMATERA UTARA Khairul Amri Hasibuan; Anggi Afnisah; Palacheta Subies Subianto; Adam Afiezan; Chairina Chairina; Fatnida Fatnida
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

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This study aims to assess the going concern status of non-financial Regional-Owned Enterprises (BUMD) under the North Sumatra Provincial Government based on their financial statements. The study population consists of non-financial BUMDs within the North Sumatra Provincial Government. A purposive sampling method was employed to select the sample from this population. Data collection relied on secondary sources specifically, financial statements audited by public accountants for the years 2022 and 2023, as published on the North Sumatra Provincial Government's official website. Z-Score analysis was used to evaluate going concern status based on these financial statements. The results indicate that, based on the 2022 audited financial statements, two BUMDs fell within the bankruptcy zone, while three were in the healthy zone. Regarding the 2023 audited financial statements, three BUMDs were in the healthy zone, one was in the grey zone, and one was in the bankruptcy zone. These findings serve as a signal for the North Sumatra Provincial Government and its partners to pay close attention to the companies' conditions and to rescue BUMDs from the threat of bankruptcy steering them toward financial health by implementing the recommendations found in the Independent Auditor's Reports.
Co-Authors Afnisah, Anggi Chairina Fatnida Fatnida Khairul Amri Hasibuan Muhammad Yunus Palacheta Subies Subianto