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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Mimbar Administrasi
Lira Fadia Rahma
Universitas Tidar
Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Analisis Kebijakan OJK dalam Mendorong Intermediasi dan Pemulihan Ekonomi Dyah Paramita; Lira Fadia Rahma; Endang Kartini Panggiarti
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2573

Abstract

OJK is an institution that can later carry out supervision and management of the financial sector in Indonesia. The financial sector itself will be driven by two financial institutions, one of which still dominates the financial sector, namely public banking in Indonesia. The issues that will be discussed in this article are what are the policies issued by the OJK in encouraging intermediation and economic recovery?, and how are OJK policies related to improving intermediation performance in supporting economic recovery? This article aims to find out the policies issued by OJK in encouraging intermediation and economic recovery, and to find out OJK policies regarding improving intermediation performance in supporting economic recovery. In this article, the author will use a qualitative descriptive method with a literature review approach. Based on the literature reviews that have been obtained by researchers, on average previous research has found that one of the OJK policies that can encourage economic recovery is the credit restructuring policy. In addition to the credit restructuring policy, OJK also issued several policies to encourage economic recovery in Indonesia, namely policies to maintain real sector business fundamentals, follow-up stimulus policies, and policy synergies for economic recovery.
Penerapan Penyajian Laporan Keuangan Berdasarkan PSAK 1 Dan Tata Kelola Yang Baik Pada Perusahaan Ades Lira Fadia Rahma
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 20 No. 1 (2023): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v20i1.672

Abstract

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.
Co-Authors Dyah Paramita Endang Kartini Panggiarti