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All Journal Jurnal Manajemen dan Bisnis Sriwijaya SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ekonomi Global Masa Kini AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Sricommerce: Journal of Sriwijaya Community Services Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Social Science
Tjandrakirana, Rina
Faculty Of Economics, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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Journal : BALANCE Jurnal Akuntansi dan Bisnis

 1 
PENERAPAN PSAK NO.30 TENTANG AKUNTANSI SEWA ASET TETAP PADA PT. RACHMAT KELANTAN SAKTI DI PALEMBANG Rosita, Putri; Tjandrakirana DP, Rina; Meirawati, Eka
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i1.1160

Abstract

The activity of leasing fixed assets in a company has to follow standard regulation for each ofits lease transaction process. The accounting treatment for lease transaction should beapplied consistently according to SFAS No. 30 in order to compile financial statements.SFAS No. 30 about leasing has regulated lease acknowledgement, measurement, anddisclosure which in this case consists of leesee and leesor. The objective of this study is tofind out about accounting treatment for leasing fixed assets by PT. Rachmat Kelantan Saktiin Palembang during the period of 2015-2016 compared with SFAS No. 30. The methodused for this study is descriptive study. The result of this study shows that accountingtreatment for leasing fixed assets still uses lease operation method where at the end of leaseperiod, the fixed assets which have been leased will still belong to lessor, which in this is PT.Rachmat Kelantan Sakti in Palembang. Accounting treatment applied by PT. RachmatKelantan Sakti in Palembang hasn’t fully applied accounting treatment for leasing fixedassets according to SFAS No. 30.
ANALISIS PENERAPAN PSAK NO. 36 TENTANG AKUNTANSI KONTRAK ASURANSI JIWA (Studi Kasus PT. Asuransi Jiwasraya (Persero) Cabang Jambi) Permatasari, Ariadna; Tjandrakirana, Rina; Meirawati, Eka
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i1.1159

Abstract

The purpose of this study is to analyze the application of SFAS No. 36 about accounting forlife insurance contract at PT. Asuransi Jiwasraya (Persero) Branch of Jambi City. Type ofresearch in this study is qualitative research by using case study research. Data collectionmethods used in this study are interviews and documentation. Sources of data used in thisstudy are primary data and secondary data. The method of data analysis in this study isdescriptive analysis, which defined as a method that is only used to describe, identify, oranalyze the results of research but not used to make a conclusion broader.The result showed that PT. Asuransi Jiwasraya (Persero) Branch of Jambi City has not fullyimplemented SFAS No. 36, since the recognition of other income is not derived from thecommissions on reinsurance and commissions profit butratherfrom the policy payable as wellas the recognition and measurement of future benefits liability policy and estimated claimsliability are not done by the branch office but by the head office. The company does not makeany notes to the financial statements, so there is no accounting policy disclosure. Thecompany should follow the development of the Financial Accounting Standards by applyingSFAS No. 36.
TAX, DEBT COVENANT AND EXCHANGE RATE (ANALISIS ATAS FENOMENA TRANSFER PRICING) Tjandrakirana, Rina; Diani, Erma
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2456

Abstract

This research was conducted because of the research gap between previous studies. The purpose of this study was to determine the effect of taxes, debt covenants and exchange rates on the company's decision to transfer pricing. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analysis technique used is quantitative descriptive analysis.The results of this study are that tax does not affect the company's decision to apply transfer pricing. This shows that the existence of a large tax burden will not make the company decide to implement transfer pricing. Debt covenant has a significant negative effect on the company's decision to apply transfer pricing, which shows that the lower debt to equity ratio (DER) will make the company decide to implement transfer pricing.While the exchange rate has a significant negative effect on the company's decision to implement transfer pricing. These results indicate that the lower the exchange rate will make the company decide to implement transfer pricing
Co-Authors Adhitama, Fardinant Ahmad Widad, Ahmad Anton Indra Budiman Aspahani ASPAHANI ., ASPAHANI Atikah Mustika Budiman, Anton Indra Burhanuddin Burhanuddin Diani, Erma Dwi Rini Dwirini Dwirini Dwirini, Dwirini Eka Meirawati Ermadiani Ermadiani, Ermadiani Galih Ramadhan Adinegara Harun Delamat HASNI YUSRIANTI Ika Sasti Ferina, Ika Sasti IRA APRILITA Media Kusumawardani, Media Meirawati, Eka Meva Monika Nurmawati Oktaria Permatasari, Ariadna Rochmawati Daud, Rochmawati Rohman, Abdul Rosita, Putri Siti Maryana Fatrianisa Soediro, Achmad Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ubaidillah Yulia Saftiana