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INDONESIA
Jurnal Pengembangan Manajemen, Bisnis, Keuangan dan Perbankan
Published by Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut
ISSN : 23017600     EISSN : 27159310     DOI : https://doi.org/10.2301600/prismakom.v16i1.39
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Manajemen Manajemen Pemasaran Manajemen Sumber Daya Manusia Manajemen Keuangan Manajemen Operasional Bisnis Keuangan Perbankan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 23 No 1 (2025): PRISMAKOM" : 6 Documents clear
PELAPORAN KEUANGAN UMKM PSM DAN CABANG SESUAI DENGAN PSAK 65 Putra, Yosep eka; W, Miftahusa’ada; Trinovila, Rahmi; Rahayu, Sri; Hidayat, Vegi Sabrina; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.140

Abstract

This article discusses the financial recording and reporting practices of the Pekanbaru Shopping Mall (PSM) MSME and its branches, including Batusangkar, Bukit Gombak, and Cubadak. Based on observations and interviews, it was found that the recording system used is still very rudimentary and does not comply with PSAK 65 requirements for the preparation of consolidated financial statements. Transaction recording is limited to cash flow without account classification, without separation between head office and branches, and without the preparation of a structured income statement and balance sheet. Furthermore, internal transactions, such as shipments of goods from head office to branches, are not recorded in accounting, complicating the process of preparing consolidated reports and eliminating inter-unit transactions. These findings indicate the need for improvements to the accounting system at the PSM MSME to provide accurate, relevant, and standardized financial reports. By correctly implementing PSAK 65, the PSM MSME can improve the quality of financial information needed for decision-making and business control
PENGAKUAN TRANSFER PERSEDIAAN ANTARA KANTOR PUSAT DAN CABANG PADA PANDEKA CHICKEN DAN PANDEKA COFFEE 2.0 Putra, Yosep eka; Maharani, Khairunisa; Putri, Rani Meilani; Lestari, Winda Ayu; Andini, Nurmallah; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.141

Abstract

This study aims to analyze the recognition of inventory transfers between the head office (Pandeka Chicken) and branch (Pandeka Coffee 2.0) and to examine its impact on the accuracy of financial reporting. The research employed a descriptive qualitative approach through observation, interviews, and documentation. The findings reveal that the inventory transfer process has not been supported by a standardized accounting system. There is no formal transfer documentation, no transfer pricing policy, and no calculation of cost of goods sold (COGS) at the branch level. In addition, several costs related to production were misclassified as operational expenses, depreciation was not recorded, and the internal control system over inventory remains weak. These conditions resulted in financial statements that do not reflect the actual condition of the business and hinder performance evaluation and financial consolidation between the head office and the branch. The study concludes that the lack of standardized recording procedures for inventory transfer increases the risk of financial misstatement and reduces the reliability of financial information for decision-making. The results provide recommendations for implementing transfer pricing, improving reporting integration, and strengthening internal control procedures.
Penyusunan Laporan Keuangan Fotocopy Pamura Sesuai Dengan SAK EMKM Putra, Yosep eka; Devi, Nayla Permata; Alhumairo, Kamila; m, Melati; Safitri, Lidia; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.142

Abstract

Financial reporting issues remain a major challenge for many micro and small enterprises, including Fotocopy Pamura, which initially operated without formal bookkeeping, asset records, or standardized financial statements. This study examines the preparation of financial statements for Fotocopy Pamura based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation to analyze the recording practices and reporting procedures applied in the business. The results show that the enterprise did not maintain systematic records of income, expenses, capital changes, or fixed assets, and there was no separation between the main unit and its branch. After applying SAK EMKM, the business successfully produced structured and reliable reports, including an income statement, statement of financial position, statement of cash flows, statement of changes in equity, and consolidated financial statements. The application of SAK EMKM significantly improved the relevance and reliability of financial information, enhanced transparency, and supported more accurate managerial decision-making. These findings highlight the importance of standard-based reporting for micro and small enterprises to strengthen financial accountability and business sustainability.
PENERAPAN PSAK 65 DALAM HUBUNGAN PUSAT DAN CABANG TOKO BANGUNAN USAHA BARU Ramadhani, Ilas; Huda, Naimatul; Amanda, Putri; Putra, Yosep Eka; ., Megarahmi
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.146

Abstract

This research is motivated by the weak implementation of accounting in MSMEs that have developed into more than one business unit, such as Toko Bangunan Usaha Baru, which, despite having a head office and branches, does not implement a structured financial recording and reporting system. This study aims to determine the current state of financial recording, identify the factors causing the lack of an adequate accounting system, and provide recommendations for implementing standardized head office and branch accounting to produce reliable financial information. The study used a qualitative approach with interviews and direct observation methods with the business owner as the primary data source. The results showed that the business does not have financial records, does not determine asset depreciation, does not separate private transactions, does not record central-branch inventory movements, and does not have financial reports. Recommendations provided include the implementation of daily cash books, stock cards, recording central-branch asset movements, determining owner salaries, calculating fixed asset depreciation, and preparing basic financial reports in accordance with PSAK EMKM. These findings confirm that the implementation of an appropriate accounting system can improve the accuracy of financial information and become the basis for more effective business decision-making.
PENGAKUAN ASSET TETAP TERHADAP NILAI BUKU ASSET BERSIH STUDIO LOVINDA Putra, Yosep eka; Yusri, Misbah; Hamdani, Muchlas; Hakim, Muhammad Irfanul; Fikri, Nurul; Ismail, Taufik; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.147

Abstract

Studio Photo Lovinda is a business engaged in photography services located in Cubadak and Kubu Rajo, Lima Kaum District, Tanah Datar Regency, West Sumatra. This study aims to determine whether the recognition of fixed assets, depreciation, and determination of the net book value of assets at Studio Photo Lovinda are in accordance with the Fixed Asset Financial Accounting Standards. The data analysis method used is qualitative descriptive analysis, which is a method that describes the company's condition based on actual conditions in the field. Through this approach, the researcher assesses how Studio Photo Lovinda records the acquisition of fixed assets, determines the useful life, calculates depreciation expense, and determines the book value of assets from year to year. In this final report, the author will analyze the calculation of acquisition cost, depreciation of fixed assets, and disposal of fixed assets and their presentation in Studio Photo Lovinda's financial statements using SAK EMKM as a benchmark. Based on the results of the analysis, Studio Photo Lovinda should record the acquisition of fixed assets, determine the useful life, calculate depreciation expenses, and determine the book value of assets from year to year in accordance with the applicable Financial Accounting Standards, so that the profit presented in the financial statements can reflect the actual value and provide reliable information for decision making.
PELAPORAN TRANSAKSI INTERCOMPANY PADA USAHA PENGGILINGAN PADI, STUDI KASUS PADA HULLER PADI SONTY Putra, Yosep eka; Putri, Melati; sari, Mila Yulia; Septiani, Nazila; Hazizah, Nur; ., Rahmadani; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.148

Abstract

This study aims to analyze the intercompany transaction reporting system between the head office and branch units of Huller Padi Sonty, a family-owned rice milling business. Using a qualitative research method with a case study approach, data were collected through field observations, in-depth interviews with owners and managers, and examination of available financial documents. The findings reveal that intercompany reporting practices are not conducted systematically due to the absence of clear financial separation, lack of structured asset and capital records, and the unavailability of standardized accounting procedures. Transactions such as capital transfers, asset usage, and revenue recording are still performed manually without reciprocal journal entries between the head office and the branch. This condition leads to inaccuracies in preparing consolidated financial reports and creates potential discrepancies in profit calculation. The study recommends implementing a basic accounting system that includes standardized account classification, regular reconciliation, proper intercompany journal entries, and documented SOPs to ensure transparency and accuracy in intercompany reporting. These findings are expected to serve as guidance for agro-industrial in improving financial management and interunit consolidation practices.

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