Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
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This Author published in this journals
All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Journal of Accounting and Finance Management (JAFM)
Rusliyawati
Unknown Affiliation
Economics, Econometrics & Finance

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Mengungkap Implementasi PSAK No. 34 pada Perusahaan Konstruksi Y Devi Novianti; Rusliyawati; Desyana, Gita
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This reseach purpose is to (isi abstract menyesuaikan abstrak) This research aims to evaluate the implementation of Revenue Recognition based on PSAK 34 in Construction Company Y, focusing on road preservation projects. Using a descriptive qualitative approach, the study involves the analysis of the utilization of the completed contract method compared to the percentage of completion method by the company. Data were gathered through interviews and documentation. In road preservation projects, the application of the completed contract method is seen as consistent with PSAK 34. However, the findings reflect that the company has not fully complied with PSAK 34 since the same method has been utilized for long-term projects, despite the standard mandating the use of the percentage of completion method for such projects. Research recommendations emphasize the need to transition from the completed contract method to the percentage of completion method for long-term projects to ensure complete consistency to PSAK 34 standards and alignment with the diverse project characteristics.
The Influence of Good Corporate Governance on the Financial Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2021-2023 Fazila, Paula; Hijriah, Amanah; Rusliyawati
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.648

Abstract

This study aims to evaluate the impact of Good Corporate Governance (GCG) on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research employs a quantitative method with an explanatory research type. Data were collected from annual reports and financial statements of companies using purposive sampling technique, resulting in a sample of 33 companies. Data analysis was conducted using SPSS software through several stages of testing. The findings indicate that institutional ownership has a significant positive impact on the financial performance of companies, as assessed through Return on Assets (ROA), while the independent board of commissioners has a significant negative impact and the audit committee shows no significant impact. Overall, GCG variables have a significant influence on the financial performance of companies, with institutional ownership playing a crucial role in enhancing management oversight.
Co-Authors Desyana, Gita Devi Novianti Fazila, Paula Hijriah, Amanah