Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Wahana Akuntansi Jurnal Ilmiah Ekonomi Global Masa Kini
Suharto
Universitas Musi Rawas
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Evaluasi Penilaian Kinerja Perusahaan Dengan Metode Refined Economy Value Added (REVA) Pada PT. Sampoerna Agro, Tbk MIKI; Suharto; Novita Wulandari
Jurnal Ilmiah Wahana Akuntansi Vol 17 No 2 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.17.026

Abstract

The aim of this study is to see financial performance of PT. Sampoerna Agro by using Refined Economy Value Added ( REVA) method. This study is conducted in PT. Sampoerna Agro from 2016 to 2020, this is descriptive study by using data from Bursa Efek Indonesia (BEI) official website from 2016 to 2020. Collecting data technique of this study is document analysis through official data website of BEI namely : www.idx.co.id and analyzing data tehnique of this study is descriptive analysis. The result of this study show that aveange calculating performance of PT. Sampoerna Agro from 2016-2020 by using refined Economy Value Added method gives the negative trend whic indicated the financial performance of the company is not enough where this company gave unexpected profit or return for the investor.
Tinjauan Atas Perlakuan Akuntansi Aset Tetap Berdasarkan PSAK Nomor 16 Pada Yayasan Karunia Insani Kabupaten Musi Rawas Miki Indika; Suharto; Yayuk Marliza; Rian Oktavianie; Guwito Manalu
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 14 No. 2 (2023): Vol 14, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v14i2.3442

Abstract

The formulation of the problem in this study is how to treat fixed assets accounting based on PSAK No. 16 on the IPWL of the Karunian Insani Foundation, Musi Rawas Regency. The purpose of this study is to apply fixed asset accounting records based on PSAK No. 16 on the IPWL of the Karunia Insani Foundation, Musi Rawas Regency. This research includes qualitative research. The data used are primary data and secondary data obtained from the research object. The data analysis technique used is descriptive analysis. Data analysis used is qualitative analysis. Data collection methods used are observation, interviews and analysis of related documents. The results of the study are that fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are classified based on their nature and use. Fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are measured using the cost model method. Fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are recognized if they provide future economic benefits. Fixed assets at IPWL Yayasan Karunia Insani Musi Rawas Regency are depreciated using the straight-line method. The recognition of fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, is terminated if the foundation disposes of its fixed assets, such as selling, renting or donating its fixed assets. Fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are disclosed in the balance sheet report at the end of the period.
Co-Authors Guwito Manalu Miki Indika Novita Wulandari Rian Oktavianie Yayuk Marliza