The accounting treatment for lessees experienced a significant change from what was originally PSAK 30 (revised in 2014), then changed to PSAK 73 concerning Leases that took effect on January 1, 2020. This research aims to analyze the impact between the adoption of PSAK 30 (revised 2014) and PSAK 73 concerning Leases in terms of the classification of financial leases from the perspective of the…
This study aims to improve the application of management control systems in the field of production. Measuring the level of efficiency and effectiveness of the production department. Measuring the level of efficiency through the costs used as a benchmark for production activities and measuring the ability of the company to manage the tasks where the company produce results that can be achieved …
Environmental Accounting is the term inclusion of environmental costs into the accounting practice of a company or government agency. Manufacturing company is a company engaged in the management of raw materials into finished materials.. Waste from trading business is all waste generated by dangerous and non-hazardous trading businesses. This study aims to determine how the application of envi…
Financial Accounting Standard of Micro, Small, and Medium Entities is one of the financial accounting standards composed to fulfill the needs of financial reporting of Micro, Small and Medium Entities.SAK EMKM is expected to assist micro, small and medium enterprises (UMKM) in Indonesia in preparing their financial statements precisely.However, the fact that was the financial recotding done by …
This study is to analyze the application of accounting information systems in the payment of death claims of PT Asuransi Tokio Marine Surabaya. The discussion is carried out by analyzing the claim payment system, especially on death claim payments. This research uses descriptive qualitative analysis. The aim is to find out and analyze the application and implementation of information systems us…
This study aims to analyze the effectiveness of financial management in Wonokitri Village, Tosari Subdistrict, Pasuruan Regency, given that the enactment of UU Number 6 of 2014 concerning villages makes the village's position more recognized and a subject in promoting development, in this case the village is also referred to as a miniature of the state. The data used in this study are primary…
To improve the quality of Village Financial Governance and simplify its management, the Government with the Financial and Development Supervisory Agency (BPKP) developed an application called the Village Financial System (Siskeudes). Siskeudes was made referring to Permendagri No. 20 of 2018 which replaces Permendagri No.113 of 2014. In accordance with applicable regulations, the Siskeudes is …
The purpose of this study was to determine the level efficiency and effectiveness of regional financial management in the regional revenue service in terms of regional income and regional expenditure. The analytical tool used to determine the implementationof regional financial management is by describing descriptively which includes; data presentation and conclusion drawing. Meanwhile, to find…
The aim of this study was to analyze the effect of government expenditure and domestic investment on Indonesia’s economic growth in 2009 - 2018. The type of data used in this study is quantitative data. The data source used in this study is secondary data. Data collection technique in this study is documentation. The data processing in this study using SPSS Program (Statistical Product and S…
This research aims to analyze the effect of Regional Expenditure and Original Local Government Revenue toward gross regional domestic product in Malang on 2004-2018. Gross regional domestic product is defined as the sum of the added value generated by all business units in a certain area. Gross regional domestic product is also one of the important indicators to determine the economic condition…