cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Andika Kurniawan
Contact Email
neracajournal@stiami.ac.id
Phone
+6285921303135
Journal Mail Official
neracajournal@stiami.ac.id
Editorial Address
Jalan Pangkalan Asem No 55, Cempaka Putih, Jakarta Pusat
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
NERACA : JURNAL AKUNTANSI TERAPAN
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : -     EISSN : 27151212     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Neraca : Jurnal Akuntansi Terapan Institut STIAMI menitik beratkan pada penelitian Akuntansi terapan. Tema tema yang bisa dimuat dalam Neraca : Jurnal Akuntansi Terapan meliputi aspek aspek yang terkait dengan Akuntansi secara luas. 1. Pelaporan Keuangan 2. Akuntansi Biaya 3. Akuntansi Manajemen 4. Akuntansi Syariah 5 .Perbankan Syariah 6. Akuntansi Perpajakan 7. System Informasi Akuntansi 8. Akuntansi untuk Usaha Kecil dan Menengah (UMKM)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol. 5 No. 2: April 2024" : 2 Documents clear
Pengaruh Corporate Social Responsibility (CSR) dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Rachmadi, Heksawan; Jumryati, Jumryati
Neraca : Jurnal Akuntansi Terapan Vol. 5 No. 2: April 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v5i2.3835

Abstract

This research aims to determine the magnitude of the influence of Corporate Social Responsibility (CSR) and Profitability on the Firm Value of Mining Companies listed on the Indonesia Stock Exchange from 2019 to 2021. This study employs a quantitative approach. The sample for this research was taken using the Purposive Sampling Method, resulting in 30 samples from 10 Mining Companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data were then analyzed using partial and simultaneous Determination Coefficients. The results of the regression test show that the CSR variable does not have a significant influence on the firm value, while the Profitability variable has a significant influence on the firm value. Thus, the analysis results indicate that (1) The magnitude of the influence of Corporate Social Responsibility (CSR) on the Firm Value is 50.6%, with the remaining 49.4% explained by other variables not included in this study. (2) The magnitude of the influence of Profitability, proxied by Return on Equity, on the Firm Value is 64.4%, with the remaining 35.6% explained by other variables not included in this study. (3) The magnitude of the influence of Corporate Social Responsibility (CSR) and Profitability on the Firm Value is 67.0%, with the remaining 33% explained by other variables beyond the scope of this study.
Implementasi Sistem Informasi Akuntansi atas Pengakuan Pendapatan pada Perusahaan Asuransi Syariah: Studi Kasus PT Asuransi Jasindo Syariah dan PT Asuransi Syariah XYZ Pratiwi, Almas Yusnan; Wibowo, Daryanto Hesti
Neraca : Jurnal Akuntansi Terapan Vol. 5 No. 2: April 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v5i2.4040

Abstract

Statement of Financial Accounting Standard (PSAK) 108 regulates Islamic insurance transactions in Indonesia, including revenue recognition. This study aims to determine how the implementation of revenue recognition information system in Islamic insurance companies. This research applies descriptive research with a qualitative approach, namely the presentation of data in the form of descriptive and objective. The object of this research is the implementation of revenue recognition accounting information system in sharia insurance companies in 2020 at PT Asuransi Jasindo Syariah and PT Asuransi Syariah XYZ. The results of this study indicate that PT Asuransi Jasindo Syariah and PT Asuransi Syariah XYZ do not recognize participant contributions as revenue, but the contribution funds will go into the tabarru' fund. The ujrah fee received for this tabarru' fund is then recognized as revenue. It can be concluded that PT Asuransi Jasindo Syariah and PT Asuransi Syariah XYZ have both carried out the implementation of the revenue recognition accounting information system properly, in accordance with PSAK 108. The implication of this research is to see the extent to which Islamic insurance companies in Indonesia apply PSAK 108 to revenue recognition.

Page 1 of 1 | Total Record : 2

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 6 No. 2: April 2025 Vol. 6 No. 1: Oktober 2024 Vol. 5 No. 2: April 2024 Vol 3, No 2: April 2022 Vol 3, No 1: Oktober 2021 Vol 2, No 2: April 2021 Vol 2, No 1: October 2020 Vol 1, No 2: April 2020 Vol 1, No 1: October 2019