scholarly journals Perlakuan Akuntansi Aset Biologis Tanaman Tebu Pada PTPN XI PG. Poerwodadie Magetan

2020 ◽  
Vol 1 (2) ◽  
pp. 51-58
Author(s):  
Sasmito Widi Nugroho ◽  
Merlin Nilam Lapenia ◽  
Shinta Noor Anggraeny
Keyword(s):  
Agricultural Sector ◽  
Balance Sheet ◽  
Financial Statements ◽  
Fair Value ◽  
Financial Accounting ◽  
Case Study Approach ◽  
Literature Study ◽  
Study Approach ◽  
Acquisition Costs

Abstract— This research aims to determine the accounting treatment of biological assets in terms of recognition, measurement and presentation in financial statements and also aims to determine the comparison of the accounting treatment of biological assets of companies based on Financial Accounting Standards namely PSAK 69 Agriculture. This study uses qualitative research methods with a case study approach conducted at PTPN XI PG. Poerwodadie. Data collected by interview, documentation and literature study. PSAK 69 regulates the accounting treatment for the agricultural sector which includes the recognition, measurement and disclosure of agricultural activities. The results showed that PTPN XI PG. Poerwodadie which is engaged in plantations recognizes biological assets in the form of estate crops classified into immature and mature plants. Biological assets are measured at cost and are presented on the balance sheet in the heading of Non-current Assets. PT. Perkebunan Nusantara XI PG. Poerwodadie still has not applied PSAK 69 Agriculture, it can be seen in the company's financial statements that measure its biological assets at fair value rather than acquisition costs. Keywords—: Biological Asset Accounting; Financial Statements; PSAK 69.

scholarly journals COMMODITY PROSPECTS OF ACEH PROVINCE DURING THE COVID-19 PANDEMIC

2021 ◽  
Vol 1 (1) ◽  
pp. 19-21
Author(s):  
Ichsan Ichsan ◽  
Rico Nur Ilham
Keyword(s):  
Agricultural Sector ◽  
Case Study Approach ◽  
Lower Middle Class ◽  
Study Approach ◽  
Rice Farmers ◽  
Aceh Province ◽  
The Status ◽  
The Government ◽  
Food Commodities

Food security in households can be measured by maintaining stability and security in the availability of staple food. Covid-19 has an impact on the agricultural sector and farmers so that it affects their income, and automatically changes the availability of food in their households. The purpose of this study was to find out how Covid-19 had an impact on the food availability of rice farmers' households, and what strategies were used to survive in conditions of uncertainty. This research uses a case study approach in Aceh Province. The results of this study show contradictory responses based on the status of the farmer (agriculture as the main or secondary livelihood), and the availability of access to other sources of income affects how or not Covid-19 affects their lives. This study shows that the cultural factors of farmers who live simply and farmers of food commodities are those who are more resilient than farmers of other commodities and the lower middle class in general. The strategy in question is to sell produce with a larger proportion due to declining selling prices, take food from the harvest and rice barns also receive assistance from the government.

scholarly journals MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Deddy Kurniawansyah
Keyword(s):  
Research Method ◽  
Intangible Assets ◽  
Accounting Standards ◽  
Financial Statements ◽  
Fair Value ◽  
Financial Accounting ◽  
International Accounting Standards ◽  
Fair Value Accounting ◽  
Literature Study ◽  
Accounting Standard

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

Perlakuan Akuntansi untuk Aset Bersejarah pada Situs Bung Karno Kabupaten Ende

Analisis ◽  
2020 ◽  
Vol 18 (2) ◽  
pp. 27-40
Author(s):  
Iriany Dewi Soleiman
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Case Study Approach ◽  
Management Agency ◽  
Analysis Techniques ◽  
Finance Management ◽  
Study Approach ◽  
Observation Methods ◽  
Qualitative Descriptive

This research aims to determine the accounting treatment for historical assets on the site of the PSAP of the Bung Karno Ende reviewed from 2010 (in terms of recognition, measurement, presentation and historical asset disclosure) this research is a Qualitative research using a case study approach to the Financial Management Agency and the regional assets of Ende Regency. Data collection is done using observation methods, interviews and documentation. Data analysis techniques used are qualitative descriptive. The results of this study showed that the regional Asset Finance Management Agency (BPKAD) Ende Regency, has not implemented the accounting treatment of historical assets of the site of Bung Karno in accordance with PSAP No. 07 year 2010. It can be seen as follows, BPKAD recognizes the site of Bung Karno is a historical asset is not a obligation because it has historical value and it is difficult to estimate the period of its benefits, but in terms of historical asset measurement of the site of Bung Karno judged only Buildings and buildings but the historical values have not been presented with zero value and are not disclosed in the records of the financial statements.

scholarly journals Profil Negosiator Bisnis Wanita Pengusaha

2013 ◽  
Vol 29 (2) ◽  
pp. 235
Author(s):  
Yusuf Hamdan ◽  
Anne Ratnasari ◽  
Aziz Taufik Hirzi
Keyword(s):  
Single Case ◽  
Personal Characteristics ◽  
Single Case Study ◽  
Case Study Approach ◽  
Literature Study ◽  
Business Negotiation ◽  
Study Approach ◽  
Business Negotiations ◽  
Verbal Messages

This study is concerning the profile of entrepreneurs women business negotiation skills in marketing products and services. The aim of this research is to determine the ability of  business negotiation in order to establish cooperation and competition, the use of verbal and nonverbal messages, as well as inhibiting factors in marketing products and services. The research applied qualitative methods with a single case study approach. Data collected by observation, literature study and through interviews. informants of this research were women who are member of Association of Indonesia Entrepreneurs Women ( IWAPI ) of West Java. The findings of research on the ability of business negotiations to establish cooperation through negotiation phase including exploration, offerings, bargaining, completion, and validation. They did not compete, but they cooperate with others, and  had personal characteristics as a strong negotiator, using a clear, concise, and positive meaningful verbal messages, whereas on  nonverbal cues they paid attention on facial expression, eye contact, hand gestures, and the use of appropriate clothing. Barriers which were obtained by entrepreneurs women were lack of knowledge of business negotiations, attitude and personality as a reliable negotiator needs to be developed.

scholarly journals Ambon City Local Government Medium-Term Development (RPJMD): Culture Transmission Through Panas Pela of Education as A Peacebuilding

2021 ◽  
Vol 4 (1) ◽  
pp. 30-44
Author(s):  
Asyrul Fikri ◽  
Anju Nofarof Hasudungan
Keyword(s):  
Local Government ◽  
Sibling Relationship ◽  
Development Plan ◽  
Case Study Approach ◽  
Literature Study ◽  
Medium Term ◽  
Muslim Students ◽  
Study Approach ◽  
Education Activity

Pela Gandong local wisdom has played a significant role as a media for Ambon conflict resolution. The existence of dialogue and communication based on Pela Gandong culture can bring mutually battling parties to achieve peace. Therefore, the purpose of the study is to describe how SMPN 4 Salahutu Liang Central Maluku with 100% Muslim students also, SMPN 9 Ambon City with 99% of their Christian/Catholic students in implementing Panas Pela of Education as the transmission of Pela Gandong culture as an implementation of the Ambon City Regional Medium-term Development Plan (RPJMD). Panas Pela of education is an assemblage of students with different religions tore-warm the sibling relationship (Pela Gandong). This study uses descriptive qualitative research methods with a case study approach. Data collection is done by participatory observation, literature study, document analysis, and interviews. The results showed that the Panas Pela of Education activity on January 29, 2018, had succeeded in transmitting Pela Gandong culture to students to maintain peace. It can be seen by student’s ability from both schools to blend in with one another without segregation and together celebrate the Panas Pela of Education. It is expected that the field of education implementing Panas Pela of Education sustainably. It will surely be successful because the local wisdom of the Pela Gandong has been integrated into the Ambon City Local Government Medium-term Development Plan (RPJMD).

scholarly journals Keberlakuan Yurisprudensi pada Kewenangan Pengujian Undang-Undang dalam Putusan Mahkamah Konstitusi

2018 ◽  
Vol 15 (3) ◽  
pp. 642 ◽  
Author(s):  
Oly Viana Agustine
Keyword(s):  
Judicial Review ◽  
Civil Law ◽  
Constitutional Court ◽  
Analysis Method ◽  
Case Study Approach ◽  
Literature Study ◽  
Law System ◽  
Study Approach ◽  
The Republic

Keberlakuan yurisprudensi sebagai salah satu sumber hukum yang diakui di Indonesia selalu menarik untuk dilakukan penelitian. Indonesia yang terpengaruh dengan sistem hukum civil law pada dasarnya tidak mengikatkan diri pada yurisprudensi. Namun apabila ada putusan yang dianggap kontradiksi dengan putusan sebelumnya menjadi perdebatan mengenai bagaimana keberlakuan yurisprudensi yang telah ada. Mahkamah Konstitusi sebagai salah satu pelaku kekuasaan kehakiman memiliki kewenangan melakukan pengujian undang-undang terhadap Undang-Undang Dasar Negara Republik Indonesia tahun 1945. Dalam kewenangannya tersebut, terkadang Mahkamah Konstitusi dibenturkan dengan putusan terdahulu yang telah menjadi landmark namun tidak diikuti. Dengan kata lain, terdapat kontradiksi antara putusan yang terdahulu dengan putusan yang ada saat ini. Dalam penelitian ini akan dilihat bagaimana keberlakuan yurisprudensi pada pengujian undang-undang dalam putusan Mahkamah Konstitusi. Metode analisis yang digunakan adalah studi pustaka dengan menggunakan pendekatan studi kasus. Kesimpulan yang didapat dalam penelitian ini adalah bahwa yurisprudensi adalah sumber hukum yang dapat menjadi rujukan dalam memutus suatu perkara pengujian undang-undang namun tidak mengikat hakim untuk menyimpanginya berdasarkan alasan yang logis sesuai dengan pinsip the judiciary independence dan judiciary accountability serta konsepsi the living constitution.The enforceability of jurisprudence as one of the recognized legal sources in Indonesia is a compelling research topic. Indonesia that uses the civil law on law system does not bind to jurisprudence. Nevertheless, if there is a decision that is contradictory to the previous one, that will be a debate over how the enforceability of the existed jurisprudence. The Constitutional Court as one of the judicial authority has the authority to examine the law against the Constitution 1945 of the State of the Republic of Indonesia. In its authority, the Constitutional Court is bumped by a previous decision which has become a landmark but was not followed. In other words, there is a contradiction between the previous decision and the present decision. This research will see how the enforceability of jurisprudence on the judicial review in the decision of the Constitutional Court. The analysis method used is literature study using case study approach. The conclusion available in this study is that jurisprudence is a source of law that can be a reference in a union of judicial review cases but not bound by judges to deviate based on logical reasons in the judiciary independence and judiciary accountability as well as the conception of the living constitution.

scholarly journals Analisis Sistem Pengelolaan Barang Milik Daerah Pada Pemerintah Kabupaten Gorontalo

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Rukiah Rahman Ali ◽  
Herman Karamoy ◽  
Jessy Warongan
Keyword(s):  
Research Study ◽  
Financial Statements ◽  
Case Study Approach ◽  
Qualitative Research Study ◽  
Study Approach ◽  
Limited Budget ◽  
Depth Interview ◽  
District Government ◽  
Depth Interviews

Abstract. Management of the local Asset must be implemented properly in order to give an idea of the richness of the area, and can be used for basic financial statements. This study aims at analyzing the management system of Regional Property at Gorontalo District Government. This is a qualitative research study with a case study approach. The data were obtained through in-depth interview, observation and document analysis. The semi-structured and in-depth interviews were conducted for 45 to 60 minutes. The triangulation method was used to test the validity or credibility of the data and data sources. The interviews were transcribed and were analyzed by coding or giving themes and making a conceptualization with scientific statements. Then, the results of the interpretation were summarized in the narrative text. The result of the research shows that there are some obstacles in the management of Regional Property in Gorontalo Regency Government. The absence of regulation is in the form of local regulations and SOP. Lack of knowledge and understanding of how to use the property and of RP, the planning for required property needs is constrained by the limited budget so that the required property cannot be obtained, the issue of security and maintenance is emerged from the absence of representative warehouses for property storage, evidence of ownership in the form of certificates that are still on behalf of the Ministry, removal is constrained by the unknown of the inexistence of property.Keywords: RP Management, RP Regulation, RP Problems.Abstrak. Pengelolaan Barang Milik Daerah harus dilaksanakan dengan baik agar dapat memberikan gambaran tentang kekayaan daerah, serta dapat digunakan untuk dasar penyusunan laporan keuangan. Penelitian ini bertujuan menganalisis sistem Pengelolaan Barang Milik Daerah pada Pemerintah Kabupaten Gorontalo. Metode penelitian menggunakan kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara mendalam, pengamatan dan studi dokumentasi. Wawancara menggunakan In-depth interview jenis semi terstruktur  dilakukan selama 45 hingga 60 menit. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara dianalisis dengan metode analisis kemudian diberi tema/ coding dan dilakukan konseptualisasi pernyataan ilmiah. Hasil interpretasi disimpulkan dalam teks naratif. Hasil penelitian menunjukkan terdapat beberapa kendala dalam pengelolaan Barang Milik Daerah di Pemerintah Kabupaten Gorontalo. Belum adanya regulasi berupa Perda dan SOP, minimnya pengetahuan dan pemahaman Pengguna Barang tentang pengelolaan BMD, perencanaan kebutuhan barang terkendala kondisi anggaran yang terbatas sehingga ada kebutuhan yang seharusnya diadakan tapi belum bisa direalisasikan, pengamanan dan pemeliharaan terkendala belum adanya gudang yang representatif untuk penyimpanan barang, bukti kepemilikan berupa sertifikat yang masih atas nama Kementerian, penghapusan terkendala adanya barang yang sudah tidak diketahui lagi keberadaannya.Kata Kunci: Pengelolaan BMD, Regulasi  BMD, Masalah BMD.

scholarly journals Penerapan dan Evaluasi PSAP Nomor 13 dalam Penyajian Laporan Keuangan (Studi pada Universitas Pendidikan Ganesha)

2021 ◽  
Vol 31 (2) ◽  
pp. 288
Author(s):  
A.A. Sagung Intan Kesuma Dewi ◽  
Ketut Muliartha
Keyword(s):  
Public Service ◽  
Financial Management ◽  
Financial Statements ◽  
Service Agency ◽  
Case Study Approach ◽  
Financial Reports ◽  
Decentralized System ◽  
Study Approach ◽  
Depth Interviews

This research was conducted with the aim of knowing and evaluating the application of PSAP Number 13 in presenting the financial statements of Universitas Pendidikan Ganesha. This research uses qualitative methods with the approach used is a case study approach. Data obtained through documentation, observation, and in-depth interviews. The results in this study indicate that Universitas Pendidikan Ganesha has referred to PSAP Number 13. There are several obstacles found in the preparation of the financial statements which are, 1) the understanding of human resources in the use of the accrual basis is not yet comprehensive 2)  the  used  of  decentralized  system  in  financial management creates an biased information. Keywords: PSAP Number 13; Financial Reports;  Public Service Agency.

scholarly journals KEGIATAN BERBAGI PENGETAHUAN SEBAGAI UPAYA PENINGKATAN KOMPETENSI GURU DI SMKN 4 BANDUNG

2020 ◽  
Vol 7 (1) ◽  
pp. 33-40
Author(s):  
Muhtada Khoyrudin ◽  
Neneng Komariah ◽  
Edwin Rizal
Keyword(s):  
Knowledge Sharing ◽  
Teacher Behavior ◽  
Study Data ◽  
Case Study Approach ◽  
Literature Study ◽  
Formal Knowledge ◽  
Analysis Techniques ◽  
Study Approach ◽  
Teaching Time

This study aims to determine the knowledge sharing activities among teachers at SMK Negeri 4 Bandung which includes the process of sharing knowledge, teacher behavior in knowledge sharing activities, and obstacles faced in knowledge sharing activities. The method used is qualitative with a case study approach. Data collection techniques used observation, interviews and literature study. Data analysis techniques include data reduction, data presentation and conclusion drawing. The results showed that the process of knowledge sharing activities consisted of formal and non-formal activities, the behavior of teachers in sharing knowledge depends on their personalities, there are active and passive ones, the constraints faced are  there is no harmony between the time of formal  knowledge sharing activities with teaching time, passive teacher attitudes in formal knowledge sharing forums, and lack of funds. The conclusion of knowledge sharing activities among teachers of SMK Negeri 4 Bandung is very important to do in order to improve the knowledge and competencies of teachers and as a medium for building togetherness.

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