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All Journal Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Accounting Information System, Taxes, and Auditing Journal (AISTA)
Ni Komang Maysarah Darapalgia
Universitas Andalas
Computer Science & IT Economics, Econometrics & Finance

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Analisis Kinerja Keuangan PT Bumi Serpong Damai Tbk Pada Sektor Properti dan Real Estate di Bursa Efek Indonesia: Studi Rasio Keuangan 2019-2024 Dandi Aprila; Ranila Suciati; Ni Komang Maysarah Darapalgia
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 5 No. 1 (2026): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v5i1.322

Abstract

This study is motivated by the limited number of studies that examine longitudinal changes in the financial performance of property companies, particularly in the post–COVID-19 period. Despite its strategic role in the national economy through its contribution to Gross Domestic Product (GDP) and its strong linkages with related sectors such as construction, banking, and building materials, empirical evidence on firm-level financial dynamics in this sector remains scarce. This study aims to analyze the financial performance of PT Bumi Serpong Damai Tbk (BSDE) during the 2019–2024 period using financial ratio analysis, including liquidity, solvency, activity, profitability, and market ratios. The study employs a descriptive quantitative approach with a single-firm case design. BSDE was purposively selected based on the availability and completeness of its published financial statements. The data were obtained from annual financial reports released by the Indonesia Stock Exchange, supported by macroeconomic data from Bank Indonesia and Statistics Indonesia. The analysis was conducted through the calculation of financial ratios and trend interpretation over a six-year observation period. The results indicate that BSDE’s financial performance experienced fluctuations during the pandemic period but showed a significant recovery after 2022. Profitability and market ratios improved, while liquidity and solvency ratios reflected a strengthening of the company’s capital structure. These findings highlight the importance of balanced financing decisions and asset efficiency in maintaining corporate financial stability. This study provides practical insights for investors and policymakers in assessing the resilience of Indonesia’s property sector.
Analisis Permasalahan Penerapan ISAK 16 dalam Pengakuan Aset Konsesi pada Perusahaan Jasa Kepelabuhan dan Pengerukan (Studi Kasus pada Audit KAP XYZ) Dandi Aprila; Ali Tafriji Biswan; Ni Komang Maysarah Darapalgia
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.111

Abstract

This study is motivated by the limited number of studies examining the application of ISAK 16 in the recognition of concession assets in the port services and dredging sector, despite the fact that this issue affects the reliability of financial statements and audit credibility. The objective of this study is to analyze the practices of applying ISAK 16, identify the emerging problems, and assess the conformity of these practices with asset control theory and accounting compliance theory. This research employs a qualitative approach using a case study design conducted at a port services company audited by KAP XYZ. The research participants consist of seven informants selected through purposive sampling, including management, accounting staff, and auditors. Data were collected through semi-structured interviews and a review of audit documentation, and subsequently analyzed using thematic analysis to identify patterns and the root causes of issues in the implementation of the standard. The results indicate that the company continues to recognize concession assets as property, plant, and equipment due to considerations related to financial ratio stability and limited understanding of ISAK 16. Audit recommendations have not been fully implemented due to the absence of explicit internal policies governing the accounting treatment of concession assets. These findings reinforce asset control theory, which emphasizes that asset recognition should be based on control over economic benefits rather than legal ownership, and support accounting compliance theory, which highlights the influence of organizational factors on standard implementation. This study concludes that non-compliance with ISAK 16 arises not only from technical aspects but also from behavioral and institutional factors. The findings imply the need for enhanced professional accounting capacity and updated accounting policies to strengthen compliance with accounting standards.
Co-Authors Ali Tafriji Biswan Dandi Aprila Suciati, Ranila