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Asian Journal of Applied Business and Management (AJABM)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29647932     DOI : https://doi.org/10.55927/ajabm.v1i2
Core Subject : Science,
Decision Sciences, Operations Research & Management
Asian Journal of Applied Business and Management (AJABM) is a double-blind peer-reviewed, open-access journal published by Formosa Publisher. AJABM aims to provide an international outlet for research publication and scholarship on management and business-orientated themes and topics. With contributions from its networking around the globe, the journal includes articles across the full range of business and management disciplines. AJABM publishes articles quarterly in February, May, August, and November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 95 Documents
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The Effect of Inflation on the Rate of Economic Growth Enzelina Sitanggang; Janisa Aulia; Khairani Alawiyah Matondang; Riza Indriani
Asian Journal of Applied Business and Management Vol. 1 No. 1 (2022): Agustus 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.963 KB) | DOI: 10.55927/ajabm.v1i1.1725

Abstract

The relationship between inflation and economic growth is interrelated. If high inflation can cause economic growth to slow down, on the other hand relatively low and stable inflation can encourage economic growth. The results of the analysis show that economic growth is influenced by population growth and inflation. Population growth has a significant negative impact on economic growth. Inflation in Indonesia fluctuates from year to year due to high inflation so that people who are initially able to meet their daily needs with exorbitant prices for goods and services cannot fulfill their needs, which leads to poverty.
The Importance of Applying Ethics in Business Bernando Aldo Yosua Tambunan; Enzelina Sitanggang; Iin Sintia
Asian Journal of Applied Business and Management Vol. 1 No. 1 (2022): Agustus 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.256 KB) | DOI: 10.55927/ajabm.v1i1.1726

Abstract

The application of ethics in general is very important in a business or business. Ethics is a description of a business in front of many people in the business / business environment that we run. Business ethics affect the level of satisfaction in the form of trust or trust that comes from each element in the business environment. Each of these elements must maintain ethics, as a result of which trust as a working principle can be maintained properly. because if we look deeper, the bigger an organization, the greater the demands of society for the organization. Many business institutions use all means to win the competition. Therefore, it is hoped that business people can run a business that meets the requirements in business ethics, both morally and societal norms. Organizations as a system are also expected to have social responsibility towards society in the form of applying ethics therein.
Presentation of Financial Statements of Non-Profit Oriented Entities based on ISAK 35 at Santo Paskalis Church Sahala Purba; Vebina Natalia Br Sembiring
Asian Journal of Applied Business and Management Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (745.105 KB) | DOI: 10.55927/ajabm.v1i2.1803

Abstract

In English, the word church is Chruch which comes from the Kuriakon language which means "belonging to God". As a non-profit organization to fund its ministry activities, the church accepts donations from people for the continuity of the congregation. An organization requires accounting to record every activity in one period. The financial statements of non-profit organizations are regulated by ISAK 35. Based on ISAK 35, financial reports produced from the accounting cycle of non-profit-oriented organizations include: statements of financial position, reports of comprehensive income, reports of changes in net assets , statements of cash flows, and notes to financial statements. The object of this research is St. Paskalis Church where interviews and observations were carried out in data collection. So far, St. Paschal Church is still making cash-based reports or only cash in and cash out. In short, a non-profit organization is different from a business entity. Even though non-profit organizations do not focus on making profits, they still face financial problems such as budgets in paying employees, paying bills, electricity and telephone and others.
Application of ISAK 35 concerning Financial Statements of Non-profit Organizations at the HKBP Bolon Pangururan Church Sofia Imelda Simbolon; Sahala Purba
Asian Journal of Applied Business and Management Vol. 1 No. 1 (2022): Agustus 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.49 KB) | DOI: 10.55927/ajabm.v1i1.1806

Abstract

The importance of preparing and presenting financial statements for non-profit organizations, especially the HKBP Church, has encouraged the Indonesian Institute of Accountants (IAI) to develop a new interpretation of financial reporting standards, namely ISAK 35 Interpretation of Financial Accounting Standards Number 35 (ISAK 35) which is one of the revisions of PSAK 1 : Presentation of Financial Statements, to facilitate the preparation and presentation of financial statements that are easier to understand, relevant and comparable to internal and external parties. This standard will help and simplify HKBP Bolon in collecting external sources (sponsors). The purpose of this study is to understand the comparison of financial statements in HKBP Bolon with their financial statements sorted according to ISAK 35. This study uses a qualitative method. This study uses descriptive analysis method by comparing the theory contained in ISAK 35 with the practice contained in HKBP Bolon. The data collection technique in this research is observation. The results show that the financial statements of HKBP Bolon are only in the form of income and expenditure reports, so they are not in accordance with current standards, especially ISAK 35. The conclusion of this study is that HKBP Bolon has not designed its financial reporting process in accordance with current standards, especially ISAK 35.
Implementasi ISAK 35 Terkait Laporan Keuangan Organisasi Nonlaba Pada Gereja HKBP SIDIKALANG II Erissa Antheresya Butar Butar; Sahala Purba
Asian Journal of Applied Business and Management Vol. 1 No. 1 (2022): Agustus 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.758 KB) | DOI: 10.55927/ajabm.v1i1.1815

Abstract

Based on the large number of preparation and presentation of financial reports by non-profit organizations, especially the Church which is still cash-based, encouraging the Indonesian Institute of Accountants (IAI) to develop a financial reporting standard, namely ISAK 35 (Interpretation of Financial Accounting Standards Number 35) which is expected to make it easier to prepare and report understandable, relevant, and comparable. The application of ISAK 35 is expected to increase donors with the transparency and accountability of the financial reports owned by the HKBP Sidikalang II Church. The purpose of this study is to show a comparison of the financial statements of the HKBP Sidikalang II Church and the financial statements based on ISAK 35. This study uses a descriptive analysis method by comparing the theory contained in ISAK 35 with the practice contained in HKBP Sididkalang II. The data collection technique in this study is observation. The results show that HKBP Sididkalang II's financial reports are only in the form of income and expenditure reports, so they are not in accordance with the current standards, especially ISAK 35. The conclusion from this study is that HKBP Sididkalang II has not designed its financial reporting process according to current standards, especially ISAK 35 .
Application of ISAK 35 Concerning Financial Reports of Non-Profit Organizations at HKBP Gunung Bayu Church Sahala Purba; Ema Mastaria Sitanggang
Asian Journal of Applied Business and Management Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (885.402 KB) | DOI: 10.55927/ajabm.v1i2.1828

Abstract

HKBP Gunung Bayu Church is a non-profit oriented entity. HKBP is part of a Protestant Christian church denomination and a member of the Indonesian Church Association (PGI). The HKBP includes the Congregational Assembly Worker's Body (BPMJ) which compiles the plans and realization of church activities including accounting activities that present the church's financial reports. This study aims to implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 on Presentation of Financial Statements of Nonprofit Oriented Entities at HKBP Gunung Bayu. The results showed that the presentation of financial reports at the HKBP Gunung Bayu Congregation was prepared based on the HKBP Treasury Oversight and Management Service Manual in the form of income, spending and budget realization. This means that the presentation of the financial reports of the Gunung Bayu Congregation of HKBP has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit oriented entities.
Application of ISAK 35 Concerning Financial Reports of Non-Profit Organizations at the Medan City GKPI Church Sarah Gracella Simanjuntak; Sahala Purba
Asian Journal of Applied Business and Management Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.849 KB) | DOI: 10.55927/ajabm.v1i2.1836

Abstract

The purpose of this study is to provide a comparison to the Medan City GKPI Church in making financial reports according to ISAK 35. This study uses a qualitative method. This study uses a descriptive analysis method by comparing the theory contained in ISAK 35 with the practice contained in the Medan City GKPI Church. The data collection technique in this study is observation. The results show that the financial reports of the Medan City GKPI Church are only reports of cash receipts and cash disbursements, so they are not in accordance with current standards, especially ISAK 35. The conclusion of this study is that the Medan City GKPI Church has not designed its financial reporting process according to current standards. , in particular ISAK 35.
The Effect of Government Expenditure on the Level of Poverty in the People's Republic of North Sumatra Province in 2010-2021 Akase Sitinjak
Asian Journal of Applied Business and Management Vol. 1 No. 1 (2022): Agustus 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.445 KB) | DOI: 10.55927/ajabm.v1i1.1938

Abstract

Poverty has become a common problem to hear about, but it is also a problem point that has not been resolved until today's progress. The purpose of this study is to find out how the influence of government spending on poverty levels in the province of North Sumatra. The data used for this research is secondary data. The data collection technique is through observation from North Sumatra bps data https://sumut.bps.go.id/. The research technique used in this research is path analysis. The results of the research using SPSS 25 data show that North Sumatra provincial government spending from 2010-2021 has a significant but negative effect on the poverty level of the people of North Sumatra province.
Application of Financial Statements of Non-Profit Organizations based on ISAK 35 at the Indonesian Methodist Church in Reinata Resort (GMI Reinata) Delima Hutagalung; Sahala Purba
Asian Journal of Applied Business and Management Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.296 KB) | DOI: 10.55927/ajabm.v1i2.1940

Abstract

The purpose of this study is to understand the comparison of GMI Reinata's financial statements with their financial statements sorted according to ISAK 35. This study uses a qualitative method. This study uses a descriptive analysis method by comparing the theory contained in ISAK 35 with the practice contained in GMI Reinata. The data collection technique in this study is observation. The results show that GMI Reinata's financial reports are only income and expenditure reports, so they are not in accordance with the standards that apply to ISAK 35. The conclusion of this study is that GMI Reinata has not designed its financial reporting process in accordance with ISAK 35.
Analysis of the Influence of FDI, PMDN, Exports and Inflation on North Sumatra's GRDP in 2001-2020 Dewi Rahma Damayanti
Asian Journal of Applied Business and Management Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.768 KB) | DOI: 10.55927/ajabm.v1i2.1964

Abstract

This study aims to analyze the effect of Foreign Investment, Domestic Investment, Exports and Inflation on the Gross Regional Domestic Product of North Sumatra Province, with a time series from 2001 to 2020 sourced from the Central Bureau of Statistics of North Sumatra. The method used in this study is descriptive quantitative with multiple linear regression data analysis techniques using the E-views version 10 program. The results showed that FDI, PMDN, Exports and Inflation simultaneously affected the GRDP of North Sumatra Province. As well as FDI, PMDN, Exports partially have a positive and significant effect on the GRDP of North Sumatra Province. In contrast, inflation partially has a negative and insignificant effect on the GRDP of North Sumatra Province.

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