scholarly journals Penerapan PSAK Adopsi IAS 41 Agriculture

2014 ◽  
Vol 5 (1) ◽  
pp. 186
Author(s):  
Stefanus Ariyanto ◽  
Heri Sukendar ◽  
Heny Kurniawati

This study aims to determine whether the application of PSAK adopted from IAS 41: Agriculture should be applied to State-Owned Enterprises, especially the plantation SOE. So that the SOE financial information produced becomes more useful for decision-making. Furthermore, this study wants to answer what benefits can be obtained from the implementation of this standard on the plantation-based SOE. The main characteristic of IAS is the use of fair value model for biological assets owned by the agriculture-based entity. The use of this model raises a lot of controversy, primarily, associated with relevant quality and reliability of the information it produces. Research used qualitative method with data collection through literature study, survey, interview, and observation. Survey and interview were divided into two major parts, which were: on the compilers of financial statements and the stakeholders. From this study it can be concluded that the PSAK based on IAS 41 have not to be implemented yet in the near future due to IAS 41 will undergo quite significant revision. Currently, the State-Owned Enterprises could use the PSAK plantation SOE that has been issued.

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
Osvaldo Victor Alfonso ◽  
Agung Yudhistira Nugroho

AbstrakPenelitian ini menggambarkan tentang berbagai latar belakang pengambilan keputusan Putin atas isu Krimea yang melihat dasar-dasar pengambilan keputusan seperti intuisi, pengalaman, fakta, wewenang, dan rasionalitas yang memengaruhi Putin dalam melakukan aksi aneksasi Krimea tersebut. Dalam penulisan skripsi ini, sang penulis menggunakan kerangka teori Pengambilan Keputusan (Decision Making) yang merupakan topik utama sekaligus pisau analisa dalam penelitian ini. Metode penelitian yang digunakan oleh sang penulis dalam penyusunan skripsi ini adalah metode kualitatif. Adapun teknik pengumpulan data yang digunakan oleh sang penulis dalam memperoleh data adalah melalui wawancara dan studi pustaka yang menelaah sejumlah buku, jurnal, artikel ilmiah, dan media elektronik. Hasil penelitian menunjukkan bahwa latar belakang pengambilan keputusan Vladimir Putin adalah berdasarkan pilihan rasional dengan melihat pertimbangan materil seperti memberi keuntungan di sektor keamanan, ekonomi, politik, memberikan peluang Rusia menjadi negara adidaya, dan pengamanan jalur pipa gas Rusia di Ukraina dan Krimea. Yang menarik dari tindakan yang diinisiasi oleh Putin itu adalah aksi tersebut dalam merebut suatu wilayah tanpa pencurahan darah. Ini adalah hal yang menarik bagi sang penulis karena bagaimana mungkin suatu intervensi militer di suatu wilayah tidak terjadi penyerangan dari pihak luar ke dalam suatu wilayah, dalam hal ini adalah aksi Rusia kepada Krimea. Politik keamanan, politik identitas, dan politik ekonomi mewarnai Putin dalam pengambilan keputusannya atas isu Krimea tersebut.Kata Kunci: Vladimir Putin, Pengambilan Keputusan, Pilihan                          Rasional, Rusia, Krimea, Ukraina.Abstract This research describes the various backgrounds of Putin's decision making on the Crimean issue which looks at the basics of decision making such as intuition, experience, facts, authority and rationality that influenced Putin in carrying out the Crimean annexation. In writing this thesis, the writer uses the theoretical framework of Decision Making which is the main topic as well as the analysis knife in this research. The research method used by the author in the preparation of this thesis is a qualitative method. The data collection techniques used by the author in obtaining data are through interviews and literature studies that examine a number of books, journals, scientific articles, and electronic media. The results show that the background of Vladimir Putin's decision making is based on rational choices by looking at material considerations such as providing benefits in the security, economic, political sectors, giving Russia the opportunity to become a superpower, and securing Russian gas pipelines in Ukraine and Crimea. What's interesting about the action initiated by Putin is that it seizes an area without shedding blood. This is an interesting matter for the author because how could a military intervention in a region not occur from outside attacks into an area, in this case Russia's action against Crimea. Security politics, identity politics and economic politics colored Putin in his decision making on the Crimean issue. Keywords:  Vladimir Putin, Decision Making, Rational Choice,                          Rusia, Crimea, Ukraine.


2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Deddy Kurniawansyah

This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable in some countries, and explains the things that contradict the goodwill. This research method used qualitative with literature study. The results of this study are in some countries, the concepts and rules on goodwill accounting have undergone various changes, including international accounting standards issued by the IASC. Initially goodwill is capitalized and amortized over no more than 20 years. But, along with the increasing use of fair value accounting in accounting standards, thetreatment for goodwill also experienced a shift that is eliminated by the amortization method is replaced by doing impairment test to goodwill. The results of this study contribute as add to the treasury of financial accounting literature, especially accounting treatment of goodwill as intangible assets in the financial statements of various countries such as Indonesia, America and the England.Keyword :Goodwiil, Impairment, Financial Accounting Standard


Author(s):  
Nadya Afdholy

This study aims to reveal heteronormativity in the Lovely Man movie by director Teddy Soeriaatmadja by using narrative structure theory from Tzvetan Todorov and the concept initiated by Judith Butler. Heteronormative values that appear in the film directed by Teddy Soeriaatmadja are seen through dialogue between characters in each scene that are divided into three; (1) equilibrium/plenitude, (2) disruption, disequilibrium/disrupting force, and (3) opposing force. This research uses qualitative method by using approach of narrative analysis of model Tzvetan Todorov. The data used for this research is the film of Lovely Man by director Teddy Soeriaatmadja itself. This study uses data collection techniques with observation and literature study, as well as using data collection techniques with data reduction, interpretation, and conclusions. The results of this study indicate that there is a concept of heteronormative values reflected through heterosexuals who are considered to damage the stability of transvestite life, so that heterosexuals are considered as 'the other' heteronormative. Keywords: Film, Lovely Man, Heteronormativity, Other.


Author(s):  
Nur'aeni Nasifah ◽  
Siska Lis Sulistiani ◽  
Yayat Rahmat Hidayat

Abstract. Sale and purchase is transaction that often done by individual or group because there is a transfer of ownership between goods and assets. In practice, sale and purchase is not only done by face to face but also can be done online, as in the case of the sale and purchase of suppliers data at Agen Fashion. This study aims to find out how the transaction practice is and how Islamic law and ITE Law point of view are, whether it is accordance to the laws or not. This research uses qualitative method with normative juridical approach and literature study. The main sources in this study are secondary data that support this research, such as Alquran, Hadith, and the ITE Law. The interviews as data collection techniques are conducted as supplementary data. The analytical method used is descriptive analysis. The results of this study are the transaction is not  accordance with the terms of sale and purchase in Islamic law because there is a lack of clarity (gharar) on the quality of the object and is not accordance as well as the clause no. 9 of the ITE Law because the seller did not explain the object completely.Keywords: Sale and Purchase, Islamic Law, ITE Law, GhararAbstrak. Jual beli merupakan bentuk transaksi yang sering dilakukan oleh tiap individu atau kelompok karena dalam jual beli terdapat perpindahan kepemilikan antara barang dan harta untuk memenuhi kebutuhan hidup. Pada praktiknya, jual beli tidak hanya dilakukan secara bertatap muka melainkan dapat dilakukan secara online, seperti halnya pada jual beli data supplier di Agen Fashion. Penelitian ini bertujuan untuk mengetahui bagaimana praktik jual beli data supplier di Agen Fashion serta bagaimana hukum Islam dan Undang-Undang No. 11 Tahun 2008 Tentang Informasi dan Transaksi Elektronik memandang praktik jual beli data supplier tersebut, apakah telah sesuai dengan hukum yang menjadi pisau analisis dalam penelitian ini atau belum. Penelitian ini menggunakan metode kualitatif dengan pendekatan yuridis normatif dan studi kepustakaan. Sumber utama dalam penelitian ini adalah data sekunder yang mendukung penelitian ini, yaitu Alquran, Hadis, dan UU ITE. Sedangkan teknik pengumpulan data berupa wawancara dilakukan sebagai data pelengkap. Metode analisis yang digunakan yaitu descriptive analysis. Hasil dari penelitian ini adalah transaksi yang terjadi di Agen Fashion tidak sesuai dengan syarat jual beli dalam hukum Islam karena terdapat ketidakjelasan (gharar) pada kualitas objek transaksi, dan tidak sesuai dengan Pasal 9 dalam UU ITE karena pelaku usaha tidak menjelaskan secara lengkap terkait objek yang ditawarkan.Kata Kunci: Jual Beli, Hukum Islam, UU ITE, Gharar


Author(s):  
Hyun Woong (Daniel) Chang ◽  
Steven Kaszak ◽  
Peter C. Kipp ◽  
Jesse C. Robertson

Following the SEC’s mandate for Inline XBRL (iXBRL) formatted financial filings, we experimentally investigate the effects of iXBRL filings and tag type (matching or non-matching) on managers’ decisions. iXBRL filings facilitate information search and information match by allowing users to view XBRL data in HTML filings, while XBRL filings facilitate information search only because they do not include this integration with human-readable HTML filings. Matching tags consistently tag data across firms and disclosures, which should facilitate inter-firm comparisons and improve decision making relative to non-matching tags. Drawing on cognitive load theory, we find that managers make more (less) effective decisions when presented with financial information formatted in iXBRL (XBRL) and when tags match (do not match). Mediation analysis reveals that managers’ cognitive load mediates the relationship between iXBRL disclosure format and decision effectiveness, but only for non-matching tags, consistent with moderated-mediation. We offer implications for practice and research suggestions.


2021 ◽  
Vol 4 (1) ◽  
pp. 20
Author(s):  
Rifky Fandanu ◽  
Wahyu Lestari ◽  
Suharto Suharto

ABSTRACTThis study aims to identify the Kentongan Bambu Laras show and explore the contextualization of educational diversity in the Kentongan Bambu Laras performance. This study uses a qualitative method to recontextualize educational diversity in Kentongan Bambu Laras, Patikraja Village, Patikraja District, Banyumas Regency, Central Java. Data collection techniques include observation, interviews, documentation, and literature study. The data obtained were analyzed with a musicological approach used to analyze the form of Kentongan Bambu Laras performance from how to play and form music (form) and organology (instrumentation). The results showed that the value of honesty, discipline value, hard work value, and creative value were found in the Kentongan Bambu Laras performance. Furthermore, the recontextualization of multidimensional education lies in the instrumentation and complexity of the performances to develop physical or motor skills, perceptual, intellectual, emotional, social, creativity.Keywords: multidimensional education diversity, kentongan music performance, Kentongan Bambu Laras ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi pertunjukan Kentongan Bambu Laras dan mengeksplorasi terkait rekontekstualisasi diversitas pendidikan dalam pertunjukan Kentongan Bambu Laras. Penelitian ini menggunakan metode kualitatif terhadap fenomena rekontekstualisasi diversitas pendidikan dalam Kentongan Bambu Laras, Desa Patikraja, Kecamatan Patikraja, Kabupaten Banyumas, Jawa Tengah. Teknik pengumpulan data meliputi observasi, wawancara, dokumentasi, dan studi pustaka. Data yang diperoleh dianalisis dengan pendekatan musikologi yang digunakan untuk menganalisis bentuk pertunjukkan kesenian Kentongan Bambu Laras dari cara bermain dan bentuk musik (form), dan organologi (instrumentasi). Hasil penelitian menunjukan bahwa nilai kejujuran, nilai disiplin, nilai kerja keras, dan nilai kreatif terdapat dalam pertunjukan Kentongan Bambu Laras. Lebih lanjut, rekontekstualisasi pendidikan multidimensional terletak pada instrumentasi dan kompleksitas pertunjukan mengembangkan kemampuan fisik atau motorik, perseptual, intelektual, emosional, sosial, kreativitas.Kata Kunci: Diversitas pendidikan multidimensional, pertunjukan musik kentongan, Kentongan Bambu Laras 


Author(s):  
Ioana-Lavinia Safta ◽  
Monica Violeta Achim ◽  
Sorin Nicolae Borlea

AbstractThe manipulation of the information presented through financial statements could represent a significant red flag for suspected fraud. In our paper, we investigated the extent to which the Romanian companies resort to manipulation of information data presented through the reported annual financial statements. For this purpose, we used a group consisting of 62 non-financial companies listed on the Bucharest Stock Exchange for the analyzed period 2017-2018. The results of our study show that a majority percentage of the Romanian companies (approx. 84%) resort to manipulation of information provided through financial statements. Following the analysis carried out by activity fields, the results show that the companies activating in the fields of tourism, constructions, trade and transport resort to the manipulation of financial statements in the percent of 100%, followed by the companies activating in the field of production (86%) and services (50%). Our results are extremely useful to the users of financial information who must acknowledge the risks that they are exposed to in their decision-making process.


2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Anita Musfiroh ◽  
Mugiyati Mugiyati ◽  
Aldi Khusmufa Nur Iman

The Covid 19 has had an impact on various sectors of human life. One of them is the tourism sector. The tourism industry which is predicted to be the second largest source of foreign exchange contributions for Indonesia has experienced a drastic decline. Likewise, the halal tourism sector has also been severely affected by the Covid 19 pandemic. This is because the key to developing the halal tourism sector is Muslim tourists or visitors who come. To revive the tourism sector, it requires a number of strategies prepared by the government to improve the economy in the halal tourism sector. The purpose of writing this article is to find out how the impact of Covid 19 on the halal tourism sector and how the strategy to revive the halal tourism sector during the Covid 19 pandemic. The method used in this study is a qualitative method with data collection techniques used is literature study. The results of the study state that the strategy to restore the halal tourism sector from the Covid 19 pandemic consists of 3 stages and recommendations for implementing health protocols. The existence of this strategy and also the health protocol is expected by the enthusiastic community to return to enliven the tourism sector, including halal tourism.


2019 ◽  
Vol 3 (1) ◽  
pp. 82-100
Author(s):  
Devi Lestari Pramita Putri ◽  
Wahyu Maulana

Nowadays, economic conditions in Indonesia are unstable, with the result that it is needed to look for the information from certain or credible sources. Especially in financial information because of that, it is very influential to those who play an important role in policymakers. Besides, the precise financial information is also needed by the investors and creditors who are used as a basis for consideration to make profitable investments or vice versa. The objective of this study is to find out the financial information as an investment decision-making tool and to find out the level of health of cooperatives in the financial sector as financial information to investors and creditors. Then, the object of this study is Koperasi Syariah Nuri in East Java. This study employed descriptive quantitative research. The sampling technique is purposive sampling. The data sample used is in the form of financial statements from 2015 to 2017. Based on the data analysis, the results show us that: capital ratio in healthy criteria, cash ratio in liquid criteria, ROA insufficient criteria, ROE insufficient criteria, Fewer criteria generated by the service operational independence ratio. Keywords : Financial information, Financial analysis, and Investment decision


2014 ◽  
Vol 8 (3) ◽  
pp. 41
Author(s):  
Eduardo Sosa Mora

<p>Desde hace muchos años, en el ámbito académico y en el profesional de la contabilidad, se debate acerca de la importancia de que los estados financieros presenten los activos y pasivos de acuerdo con sus valores de mercado, con el fin de lograr una mejor aproximación a los valores económicos de las empresas. Esto ha propiciado que, en las Normas Internacionales de Información Financiera (NIIF), haya adquirido relevancia el modelo del valor razonable, según el cual los activos y pasivos se miden por sus valores <br />de mercado. La adopción de este modelo significa la instrumentación de la teoría del valor de la empresa y una mayor aproximación de la contabilidad a la teoría de las finanzas, cuyos beneficios deben sopesarse con los riesgos asociados a la obtención de cifras contables a partir de precios de mercado y de supuestos acerca de eventos esperados en el futuro. Este artículo expone los alcances de la adopción de ese modelo en el esfuerzo por lograr que los estados financieros representen fielmente las realidades económicas de las empresas.</p><p> </p><p><strong>Abstract </strong></p><p> </p><p>Since many years ago in the Accounting academic and professional circles there is a debate about the importance that the financial statements represent the assets and liabilities according with their market values, in order to get a better approximation to the economic values of the enterprises. Because of this the fair value model has gained relevance in the International Financial Reporting Standards (IFRS). According with this model, the assets and liabilities are measured by their market values. The adoption of <br />this model means the implementation of the theory of the firm and a greater approximation the Accounting to the Financial Theory, whose benefits must be weighted with the risks of getting accounting figures by using market prices and assumptions about future events. This paper expounds the scopes of adopting this model in the effort to assure that the financial statements represent faithfully the economic realities of the enterprises.</p>


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