1,720,961 research outputs found
DAMPAK IMPLEMENTASI PSAK 73 PADA PERUSAHAAN TERBUKA DI INDONESIA
Get PDFAbstrakArtikel ini menganalisis dampak penerapan PSAK 73 pada perusahaan terbuka di Indonesia. Untuk menganalisis fenomena tersebut maka ruang lingkup penelitian ini adalah perusahaan terbuka yang masuk papan utama Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kualitatif deskriptif serta menggunakan teori institusional dalam menganalisis fenomena yang diteliti. Pengumpulan data dilakukan melalui studi pustaka dengan menggunakan data sekunder dari 115 perusahaan terbuka yang dipilih dengan menggunakan metode simple random sampling. Penelitian ini menunjukkan bahwa Penerapan PSAK 73 pada perusahaan terbuka di Indonesia cukup berpengaruh dengan dampak yang bervariasi. Dampak ini terutama disebabkan standar baru mengharuskan penyesuaian secara retrospective terhadap akun aset hak guna dan liabilitas sewa. Penyesuaian laporan keuangan ini menyebabkan penambahan aset dan liabilitas yang bisa mempengaruhi kinerja keuangan perusahaan berupa menurunnya beberapa rasio keuangan perusahaan. Apabila diklasifikasikan berdasarkan industri, penerapan PSAK 73 berdampak paling besar pada perusahaan jasa. Selanjutnya dengan dampak yang moderat adalah sektor industri dan pertambangan. Terakhir yang terdampak paling kecil adalah sektor pertanian dan real estate.Kata Kunci: Leasing, PSAK 73. AbstractThis article analyzes the impact of implementing PSAK 73 on open companies in Indonesia. To analyze the phenomenon, the scope of this research is an open company that is included in the main board of the Indonesia Stock Exchange. This research uses descriptive qualitative approaches as well as using institutional theory in analyzing the phenomena studied. Data collection is done through library studies using secondary data from 115 open companies selected using simple random sampling methods. This research shows that the application of PSAK 73 in open companies in Indonesia is quite influential with varying impacts. This impact is primarily due to the new standard requiring retrospective adjustments to the accounts of right-to-use assets and lease liabilities. This adjustment of financial statements leads to the addition of assets and liabilities that can affect the company's financial performance in the form of a decrease in some of the company's financial ratios. When classified by industry, the application of PSAK 73 has the most impact on service companies. Furthermore, with a moderate impact are the industrial and mining sectors. The last affected are the agricultural sector and real estate.Keywords: Leasing, PSAK 73
STUDI KOMPARASI PENERAPAN KEBIJAKAN PENGGUNAAN KANTUNG PLASTIK
Get PDFEnvironmental Tax Reform, is the term used for changes in the taxation system where the tax object shifts from a 'good base', such as labor, capital or consumption to a 'bad base' such as activities that lead to environmental pollution. This development is the key to good implementation of environmentally sound fiscal policies. This study aims to compare the implementation of government policies on the consumption of plastic bags in several countries and the challenges in implementing these policies. The adoption of the policy significantly reduced the level of consumption of plastic bags in Ireland whereas in Botswana, Canada, South Africa and China the reduction in consumption of plastic bags was only short-term. Reformasi Pajak Lingkungan, adalah istilah yang digunakan untuk perubahan dalam sistem perpajakan di mana objek pajak bergeser dari 'basis yang baik', seperti tenaga kerja, modal atau konsumsi menjadi 'basis yang buruk' seperti kegiatan yang mengarah pada pencemaran lingkungan. Perkembangan tersebut menjadi kunci penerapan yang baik atas kebijakan fiskal yang berwawasan lingkungan. Penelitian ini bertujuan membandingkan implementasi kebijakan pemerintah atas konsumsi kantung plastik di beberapa negara dan tantangan dalam implementasi kebijakan tersebut. Penerapan kebijakan secara signifikan mengurangi tingkat konsumsi kantung plastik di Irlandia sedangkan di Botswana, Kanada, Afrika Selatan dan China penurunan konsumsi kantung plastik hanya bersifat jangka pendek
KEBIJAKAN ATAS PIUTANG PT BRI (PERSERO) TBK PADA MASA PANDEMI
No full textAbstrakArtikel ini berusaha menganalisis praktik PT Bank Rakyat Indonesia (Persero) Tbk dalam melakukan pencatatan dan penagihan piutangnya pada masa sebelum pandemi (tahun 2019) dan saat pandemi (tahun 2020). Untuk menganalisis fenomena tersebut penelitian ini menggunakan pendekatan studi kasus dan kualitatif dalam menganalisis fenomena yang diteliti. metode pengumpulan data yang digunakan adalah studi kepustakaan dan metode dokumentasi. Penelitian ini menunjukkan bahwa PT BRI (Persero) Tbk mengimplementasikan POJK terkait pandemi dengan menetapkan garis besar arah kebijakan yang terdiri dari asset quality, operational efficiency, dan selective growth serta melakukan restrukturisasi terhadap debitur terdampak covid-19 dengan skema perpanjangan jangka waktu, penurunan suku bunga, penundaan pokok, dan penundaan bunga.Kata Kunci: Piutang, Penagihan Piutang Abstract This article seeks to analyze the practice of PT Bank Rakyat Indonesia (Persero) Tbk in recording and billing its receivables in the period before the pandemic (in 2019) and during the pandemic (in 2020). To analyze these phenomena the study uses case study and qualitative approaches in analyzing the phenomena studied. The data collection methods used are literature studies and documentation methods. This research shows that PT BRI (Persero) Tbk implemented the pandemic-related POJK by setting an outline of policy direction consisting of asset quality, operational efficiency, and selective growth and restructuring debtors affected by covid-19 with a term extension scheme, interest rate reduction, principal delay, and interest delay.Keywords: Receivables, Receivable Billin
PENERAPAN AKUNTANSI ASET BIOLOGIS PADA PT MALINDO FEEDMILL Tbk
Get PDFAbstrakArtikel ini menganalisis penerapan Akuntansi Aset Biologis PT Malindo Feedmill Tbk. Untuk menganalisis fenomena tersebut penelitian ini menggunakan pendekatan studi kasus dan kualitatif dalam menganalisis fenomena yang diteliti. metode pengumpulan data yang digunakan adalah studi kepustakaan dan metode dokumentasi. Penelitian ini menunjukkan bahwa Kebijakan akuntansi aset biologis yang diterapkan perusahaan berpedoman pada Pernyataan Standar Akuntansi Keuangan 69 tentang agrikultur. Perusahaan menerapkan PSAK 69 untuk pengakuan, pengukuran, penyajian hingga pengungkapan aset biologis. Pengungkapkan informasi mengenai aset biologis berupa hewan yang telah  dicantumkan oleh perusahaan meliputi kebijakan akuntansi, jumlah aset biologis, perubahan nilai wajar, rekonsiliasi perubahan jumlah tercatat aset biologis antara awal dan akhir periode berjalan. Masih terdapat perbedaan antara praktek yang terjadi dengan PSAK 69 dikarenakan perusahaan masih melakukan penyesuaian untuk menerapkan PSAK 69 secara utuh.Kata Kunci: Akuntansi, Aset, Aset biologis, PSAK 69 Abstract This article analyzes the application of Biological Asset Accounting of PT Malindo Feedmill Tbk. To analyze these phenomena the study uses case study and qualitative approaches in analyzing the phenomena studied. The data collection methods used are literature studies and documentation methods. This research shows that the biological asset accounting policy applied by the company is guided by Statement of Financial Accounting Standards 69 on agriculture. The Company applies PSAK 69 for recognition, measurement, presentation to disclosure of biological assets. Disclosure of information about biological assets in the form of animals that have been listed by the company includes accounting policies, the number of biological assets, changes in fair value, reconciliation of changes in the carrying amount of biological assets between the beginning and end of the current period. There is still a difference between the practice that occurs with PSAK 69 because the company is still making adjustments to implement PSAK 69.Keywords: Accounting, Assets, Biological Assets, PSAK 6
INTERNAL CONTROL OVER FINANCIAL REPORTING (ICOFR) AT THE HAJJ AND FINANCIAL MANAGEMENT AGENCY
Get PDFThis research analyzes the design and implementation of internal controls for preparing financial reports at the BPKH using COSO as a framework. This study employs the Interpretivism Research Paradigm, specifically utilizing a qualitative technique with thematic coding analysis. This study utilises primary data collected through interviews with financial management functions, internal supervisors, and employees inside the BPKH environment and also BPK RI’s auditor team of BPKH financial statement TA 2020 dan TA 2021. This study utilises secondary data including BPKH financial reports, external and internal regulations concerning internal control, financial transaction administration, and compilation of BPKH financial reports. The preparation of Corporate Governance has followed several internal control rules or attributes such as the implementation of three lines of defense and separation of functions in preparing the structure and governance of the Company. There are still several weaknesses in BPKH's internal control, namely the need for further coordination with Hajj organizing partners, namely the Ministry of Religion, especially regarding the costs of carrying out the Hajj, especially inter-institutional receivables. Suggestions from this research will focus on the preparation stage for ICOFR implementation
EVALUASI KRITERIA SPIN OFF: PROYEKSI NILAI KECUKUPAN DANA TABARRU INDUSTRI ASURANSI SYARIAH PENDEKATAN ARIMA
Get PDFABSTRAKPenelitian ini bertujuan untuk menganalisis kemampuan Unit Usaha Syariah (UUS) yang belum melaksanakan spin off untuk mencapai kecukupan dana tabarru sebesar 50% dari dana induk perusahaan pada pada akhir 2024, sesuai dengan aturan Undang-undang nomor 40 tahun 2014 tentang perasuransian. Subjek penelitian ini adalah sejumlah 44 unit usaha asuransi syariah yang belum melaksanakan spin off dengan induknya. Pengukuran ini dilakukan dengan memproyeksi perbandingan nilai dana tabarru unit usaha syariah yang belum spin-off dengan perusahaan induknya sampai dengan akhir tahun 2024 dengan menggunakan model ARIMA. Hasil penelitian menunjukkan bahwa walaupun rata-rata pertumbuhan dana kontribusi UUS setiap tahunnya relatif masih dalam dua digit, namun sampai dengan akhir tahun 2024 tidak ada UUS yang dapat mencapai nilai 50% dari nilai aset induk perusahaan. Kondisi ini karena perbedaan skala ukuran dana kontribusi antara UUS dan perusahaan induk yang sangat besar sehingga UUS harus mencapai nilai pertumbuhan yang sangat ekstrim besarnya diatas 100% agar dapat mencapai nilai proporsi aset yang ditentukan. Batas kriteria spin off nilai aset UUS sebesar 50% dari perusahaan induk tidak bisa diraih melalui pendekatan business as usual. Dengan demikian, regulator perlu melakukan evaluasi kembali atas kriteria spin-off tersebut.ABSTRACTThis study aims to analyze the ability of Sharia Business Units (UUS) that have not carried out a spin-off to achieve sufficient tabarru funds of 50% of the parent company's funds by the end of 2024, in accordance with the rules of law number 40 of the 2014 concerning insurance. The subjects of this research are 44 sharia insurance business units that have not carried out a spin-off with their parent. This measurement is carried out by projecting a comparison of the value of tabarru funds of sharia business units that have not been spin-off with their parent companies until the end of 2024 using the ARIMA model. The results show that although the average annual growth of UUS contribution funds is still in the double digits, until the end of 2024 there are no UUS that can reach 50% of the value of the parent company's assets. This condition is due to the large difference in the size of contribution fund size between UUS and the parent company so UUS must achieve a very extreme growth value of above 100% in order to reach the specified asset proportion value. The spin-off criteria limit for UUS assets value of 50% from the parent company cannot be achieved through a business-as-usual approach. Thus, the regulator needs to re-evaluate the spin-off criteria
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Profitabilitas dan Pertumbuhan Aset Perusahaan Asuransi Syariah di Indonesia yang Melaksanakan Spin-off
Get PDFPemerintah melalui Undang-Undang Perasuransian tahun 2014 mengamanatkan Unit Usaha Asuransi Syariah yang masih tergabung dalam perusahaan asuransi konvensional untuk memisahkan diri (spin-off) paling lambat tahun 2024. Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan profitabilitas dan tingkat pertumbuhan nilai aset perusahaan yang telah melaksanakan spin-off. Penelitian dilakukan pada 4 (empat) perusahaan yaitu PT. Asuransi Umum Jasindo Syariah, PT. Askrida Syariah, PT. Reasuransi Syariah Indonesia, dan PT. AJS – Bumiputera. Metode yang digunakan adalah analisis rasio untuk membandingkan kinerja perusahaan 3 tahun sebelum dan 3 tahun setelah spin-off. Selanjutnya dilakukan uji beda berpasangan paired t-test. Hasil analisis rasio menunjukan rata-rata ROA, ROE, dan pertumbuhan aset perusahaan mengalami penurunan setelah spin-off. Hasil uji beda menunjukan terdapat perbedaan signifikan pada ROA perusahaan setelah spin-off, namun tidak terdapat perubahan pada ROE dan level pertumbuhan aset perusahaan setelah spin-off.
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
- …
