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Cakrawala Repositori Imwi
ISSN : 26208490     EISSN : 26208814     DOI : https://doi.org/10.52851/cakrawala.
Core Subject : Economy,
Jurnal Cakrawala Repositori IMWI focuses on publishing original research articles, reviewing articles from contributors, and current issues relating to Economics, Business and Management. The main purpose of the journal is to provide a platform for scholars, academics, and researchers to share contemporary thinking in the field. The work should not be published or submitted for publication elsewhere. The official language of the manuscript that will be published in Jurnal Cakrawala Repositori IMWI is Indonesian. For information and registration, contact cakrawala@imwi.ac.id. Jurnal Cakrawala Repositori IMWI is a peer-reviewed journal which is published six times a year. This journal is an open-access that publishes research outcomes with significant contributions to the understanding and improvement of management science. The review process in this journal employs a double-blind peer-review, which means that both the reviewer and author identities are concealed from the reviewers, and vice versa.
Articles 1 Documents
Search results for , issue "236-245" : 1 Documents clear
Analysis of the Application of PSAK 241 to Biological Assets and Its Implications for the Quality of Financial Statements at PT. Karya Semangat Mandiri Ive Manta Br Lingga; Laylan Syafina; Nurwani
Cakrawala Repositori IMWI 236-245
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

Accounting is a process that involves recording, processing, and presenting financial information so that the data generated in financial reports can be used by users as a basis for decision-making. Financial statements must be prepared in accordance with applicable Pernyataan Standar Akuntansi Keuangan (PSAK) and possess the characteristics of relevance, reliability, accuracy, credibility, and understandability for users. This study aimed to analyze the implementation of PSAK 241 on biological assets and its implications for the quality of financial reporting at PT Karya Semangat Mandiri. The study employed a qualitative approach using a descriptive case study method. Data were collected through interviews, documentation, and financial statement analysis, and were analyzed using interactive analysis techniques. The results showed that the company had implemented PSAK 241 in the recognition, measurement, presentation, and recognition of gains or losses based on fair value. However, inconsistencies remained in the disclosure aspect, particularly regarding the classification of biological assets and mortality information. These limitations affected the transparency of financial reporting. Therefore, improvements in disclosure practices are necessary to enhance the relevance and reliability of financial statements.

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