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INDONESIA
JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Published by STIE PGRI Dewantara Jombang
ISSN : -     EISSN : 26544369     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara (JAD) merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang Akuntansi yang diterbitkan oleh Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali setahun setiap bulan Juni dan Desember dengan tujuan menyebarluaskan hasil-hasil penelitian, pengkajian, dan pengembangan bidang Akuntansi.
Arjuna Subject : -
Articles 3 Documents
 1 
Search results for , issue "Vol 4 No 2 (2021): Juli - Desember (2021)" : 3 Documents clear
PERLAKUAN AKUNTANSI UNTUK HERITAGE ASSET PADA PENINGGALAN PURBAKALA Langgeng Prayitno Utomo
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 4 No 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

This study aims to assess the accounting treatment for heritage assets at the Mojokerto Cultural Heritage Preservation Center. This study used a qualitative approach. The data used was primary data obtained through in-depth interviews with informants. In addition, secondary data in the form of financial reports were also used to complete the research. The analysis tool used source triangulation. The results showed that the management of historical assets at the Mojokerto Cultural Heritage Preservation Center was in accordance with the Government Accounting Standard Guidelines 07, which was recognized after a letter of determination from the authorities was issued. Although the valuation of historic assets was still having difficulty determining the method that was in accordance with Government Accounting Standard Guidelines 07, namely historical assets were valued at zero and disclosed in the Notes to Financial Statements without value by only stating the number of units of the historic asset and only recording the price of the fee for the discovery of historical objects at the registration section at the Mojokerto Cultural Conservation Preservation Center
PENGGUNAAN ANALISIS TREND DALAM MENILAI KINERJA KEUANGAN PT ALFA ENERGI INVESTAMA TBK TAHUN 2018-2020 Sherly Herlina Mirta; Hari Sulistiyo
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 4 No 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

The purpose of this study was to evaluate PT Alfa Energi Investama Tbk's financial performance utilizing trend analysis on the statement of financial position and income statement. The technical analysis in this study was conducted through a library study, in which data collection procedures were used to obtain documents or corporate reports connected to the concerns highlighted by the researcher. According to the findings of the author's estimates utilizing trend analysis in this study, PT Alfa Energi Investama Tbk's financial performance from 2018 to 2020 is still considered strong and healthy, despite losses in 2018. However, the company was able to rise and earn profits in 2019 and 2020, demonstrating that the company is still able to function and operate in such a way that the company's financial performance has improved and the company can be considered financially healthy.
ISSUES OF MANAGING RISKS IN INDONESIAN BANKS DURING COVID-19 PANDEMIC CRISIS Pranoto Effendi
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 4 No 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

The Covid-19 pandemic has had a substantial negative impact on the banking sector in Indonesia. The purpose of this study is to survey various initiatives and measures by the Indonesian banks and the financial authority organization to alleviate and anticipate this impact. This research employs simple qualitative analysis, which aims to identify issues pertinent to risk management activities by the Indonesian Financial Authority and the banks in preparing for the worst scenario. Data used in this study are news articles taken from Republika Newspaper website. The result shows that the Indonesian Authority and its banks take various actions and plans, which are crucial in managing the banks to survive the pandemic crisis. The pandemic also has brought changes to the landscape of the Indonesian financial industry in a better way to manage risks to prepare for a similar crisis in the future.

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