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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER BALANCE: Economic, Business, Management and Accounting Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Community Development juremi: jurnal riset ekonomi Jurnal Pengabdian Masyarakat Manage ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Mahasiswa Entrepreneurship
Gardina Aulin Nuha
Universitas Muhammadiyah Jember
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Nursing Physics Public Health Social Sciences

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Journal : JURNAL AKUNTANSI UNIVERSITAS JEMBER

 1 
PENERAPAN AKUNTANSI NIRLABA BERDASARKAN PSAK NO. 45 (STUDI KASUS PADA MASJID AL-BAITUL AMIEN DI JEMBER) Desy Rustiyanti Rahayu; Moh. Halim; Gardina Aulin Nuha
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 1 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i1.11195

Abstract

This study aims to find out how financial management in mosques and see how the method of recording is related to the standards issued by the Indonesian Accounting Association (IAI) in financial reporting for non-profit organizations namely PSAK 45 at Al-Baitul Amien mosque in Jember. The author in conducting this research uses qualitative methods. Data collected by using interviews and documents by looking directly at the financial statements that have been presented by the mosque management. Interviews at the Al-Baitul Amien Mosque in Jember were conducted with the treasurer, financial staff and takmir of the mosque. The results of this study indicate that mosque administrators have managed finances openly as a form of accountability or financial accountability of the mosque by recording cash receipts and disbursements. Financial management is well recorded even though it is still simple. Regarding PSAK 45, mosque administrators have not recorded according to PSAK 45 because these standards are recognized as having never been heard and introduced to mosque administrators. Keywords: Mosque, PSAK No. 45, and SAK
MENELISIK DAMPAK PENGGUNAAN ENERGI TERBARUKAN PADA LAPORAN KEUANGAN Gardina Aulin Nuha; Ari Sita Nastiti
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 1 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i1.17938

Abstract

This study analyzed the impact of renewable energy in financial statement of energy companies listed on Indonesian Stock Exchange. This study used 3 energy companies during the 2018 period as samples. This study is written using a qualitative descriptive approach by analyzing the financial statements and annual reports of sample companies. Based on the data analysis, the results show that that the use of renewable energy had no particular impact on the financial statements of the energy sector companies. Information related to accounting treatment of renewable energy assets is still very minimal reported by the company. Especially for the companies that are still new to implementing and developing renewable energy, there is not much information related to renewable energy assets. This is indicated by the absence of accounting rules governing for the use of renewable energy, so that renewable energy assets are treated as the same as other fixed assets. Keywords: Accounting, Annual Report, Financial Statement, Fixed Asset, Renewable Energy
Co-Authors Alwan Sri Kustono Ari Sita Nastiti Ayuk Firdawati Chintya Nur Isnaini S Desy Rustiyanti Desy Rustiyanti Rahayu DWI CAHYONO Juli Rima Afiani Juli Rima Afiani Moh. Halim Muhammad Fathorossi Muhammad Ghozi Falih Afifi Falih Nico Ferdyansah Nindi Nadia Yurisma Putri Gusti Aulia Resti Utami Susbiyani, Arik Yulinartati Yulinartati