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Penerapan ISAK 16 Pada Perjanjian Konsesi Jasa Studi Kasus: PT Indonesia Power Ramadhan Try Adriansyah; Raja Pangestu; Amrie Firmansyah
Journal of Law, Administration, and Social Science Vol 2 No 1 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v2i1.161

Abstract

This study aims to discuss whether an agreement or contract can be classified as a service concession agreement according to applicable accounting standards. The research was conducted using a qualitative method with a content analysis approach. The data used are the financial statements of PT Indonesia Power in 2020. The study results conclude that the application of service concession accounting at PT Indonesia Power has been carried out following the accounting standards set concerning service concession accounting, namely ISAK 16. Disclosures made by PT Indonesia Power are related to concession rights accounting is also appropriate and meets the characteristics of the disclosures regulated in the applicable financial accounting standards. Penelitian ini bertujuan untuk membahas apakah suatu perjanjian atau kontrak dapat diklasifikasikan sebagai suatu perjanjian konsesi jasa sesuai standar akuntansi yang berlaku. Penelitian yang dilakukan menggunakan metode kualitatif deskriptif dan analisis isi. Data yang digunakan adalah laporan keuangan PT Indonesia Power tahun 2020. Hasil penelitian menarik kesimpulan bahwa penerapan akuntansi konsesi jasa pada PT Indonesia Power pada penelitian ini telah dilakukan sesuai dengan standar akuntansi yang ditetapkan terkait dengan akuntansi konsesi jasa yakni ISAK 16. Pengungkapan yang dilakukan oleh PT Indonesia Power terkait dengan akuntansi hak konsesi juga sesuai dan memenuhi karakteristik pengungkapan yang diatur dalam standar akuntansi keuangan yang berlaku.
SUPERVISION OF GOODS AND SERVICES PROCUREMENT DURING THE COVID-19 PANDEMIC BY THE GOVERNMENT’S INTERNAL SUPERVISORY APPARATUS (APIP) Amrie Firmansyah; Friska Dwi Enita; Ramadhan Try Adriansyah; Reza Ardian Putra Dewantara
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i1.2134

Abstract

This study aims to review the supervision of goods and services carried out by the Government's Internal Supervisory Apparatus (APIP) during the Covid-19 pandemic. This study uses a qualitative method using a scoping review approach. The data used in this study are laws and regulations, journal articles and online news using the keywords monitoring of government goods and services and the covid19 pandemic. This study concludes that the role of APIP in supervising state finances is urgently needed, one of which is through a Specific Purpose Audit. Audits for certain purposes aim to provide adequate assurance for the procurement of goods/services carried out following laws and regulations, which can be useful in meeting the needs for goods/services to accelerate the handling of Covid-19.