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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Akuntansi
Cici Putri Ardyanti
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Social Sciences

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Implementasi Teori Akuntansi Dalam Perumusan Standar Akuntansi Pelaporan Keuangan Siti Nur Adillah; Cici Putri Ardyanti; Nurlaila Nurlaila
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.525

Abstract

At the beginning, accounting was merely a very simple record-keeping. It was only to record the economic transactions happened in the society at that time. Along with the breakthrough period and human needs in every transaction, the basic clear rules are keenly needed that can be tailored to the development of technological progress. Due to such rationale, an accounting theory is needed to answer all hypotheses on the phenomena that occurs in the society. The thinkers and researchers in the field of accounting continue to work with various methods and approaches to implement the accounting theory which is acceptable by all users of the accounting community in the world and so as to produce a Statement of Basic Accounting Theory (ASOBAT) published by the AAA in 1966 and Positive Accounting Theory (PAT) appeared in 1979. Outlining the process of formulation of accounting theory, the emergence of ASOBAT and PAT and finding the reason of accepting the accounting standards in the world (IASC-IFRS) is the purpose of writing this paper.
Analisis Kinerja Keuangan Perkebunan terhadap Standar SOP di PT. Perkebunan Nusantara III Kebun Bandar Selamat Cici Putri Ardyanti; Arnida Wahyuni
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20512

Abstract

The research will discuss the Analysis of Plantation Financial Performance Against SOP Standards at PT. Perkebunan Nusantara III Kebun Bandar Selamat. This research was conducted using qualitative methods. As part of this investigation, operational activities and identification results were analyzed. This study was conducted through interviews, observations and document analysis to analyze the financial performance of the plantations based on the SOP standards of PT Perkebunan Nusantara III Kebun Bandar Selamat. This study shows the results or results achieved by the company's management in effectively performing the company's asset management functions within a certain period of time. In this way, the company can improve its financial performance better than the operating standards, so the company can also evaluate each improvement and provide the correct response measures, and provide guidance for formulating financial performance based on the evaluation of financial performance. The right decisions of a company can determine its sustainability.
Co-Authors Arnida Wahyuni Nurlaila Nurlaila Siti Nur Adillah