Nexus Synergy: A Business Perspective

Analysis of the Implementation of PSAK 01 regarding the Presentation of Financial Reports at the Sherlina Oriflame Agent Marpoyan Pekanbaru

Fri Sella Afriani — 2023-12-25

This research is a qualitative descriptive study carried out at the Sherlina Oriflame Marpoyan agent in Pekanbaru. The aim of this research is to determine the presentation of the Sherlina Oriflame Marpoyan agent's financial statements and to determine whether the presentation of the Sherlina Oriflame Marpoyan agent's financial statements is in accordance with generally accepted accounting principles, especially PSAK. 01. The data collection methods used are interviews and documentation. In this research, we use documentation techniques on the financial statements of the Sherlina Oriflame Marpoyan agent to observe how the systematic presentation of the elements of the financial statements is in accordance with PSAK No. 01. The data analysis method used is: 1) In analyzing the data, the information that has been collected is analyzed using the comparative descriptive method, namely comparing the data that has been collected with relevant theories and then drawing a conclusion. 2) Descriptive research is a research method that aims to describe existing phenomena that are taking place now or in the past. 3) Descriptive research analysis is a form of research data analysis to test the generalization of research results based on one sample carried out by descriptive hypothesis testing. 4) Comparative analysis is a form of variable (data) analysis to determine the differences between two or more groups of data (variables). Based on the research results, it can be concluded that the financial statements of the Sherlina Oriflame agent Marpoyan Pekanbaru are not in accordance with PSAK No. 01, due to: caused by internal factors. Internal factors because the management believes that the financial reports that have been prepared so far can meet the annual reporting requirements, in other words, Sherlina members lack knowledge regarding PSAK No.01.

Analysis of the Accounting Information System for Purchases of Merchandise in an Effort to Improve Internal Control at PT. Riau Abdi Sentosa

Elisabet Bongmini — 2023-12-25

This research aims to find out what the accounting system for purchasing merchandise at PT. Riau Abdi Sentosa Pekanbaru, to find out whether the system is effective, and to find out what the internal control system is for purchasing merchandise at PT. Riau Abdi Sentosa. This research uses qualitative data. Implementation of an accounting analysis system at PT. Riau Abdi Sentosa has been run very well. There is a separation of purchasing functions, goods receiving functions, accounting functions, and warehouse functions. All documents are authorized by the responsible department. Healthy practices have been carried out in accordance with applicable internal controls. Researchers can provide suggestions so that companies can improve work discipline in order to achieve company goals optimally.

Implementation of Income and Expense Recognition at AHASS Jaya Servis

Hardian Maisur — 2023-12-25

The problem factor that the author examines is regarding the implementation of income and expense recognition at AHASS Jaya Servis. The purpose of this research was to determine whether the recognition of income and expenses applied by AHASS Jaya Servis applies accounting standards or not. The data analysis technique used is descriptive qualitative which provides an overview of the research object based on data in the field, namely primary data resulting from interviews and secondary data resulting from income and expense recording documents at AHASS Jaya Servis. The results of this research indicate that AHASS Jaya Servis at the time the transaction occurred had not fully implemented the recognition of income and expenses in accordance with the Statement of Financial Accounting Standards (PSAK 23). They record income in the daily income report and expenses in the daily expense list.

The Timeliness of Financial Reporting on Food and Beverage Companies in Indonesia

Putu Diah Kumalasari — 2023-12-25

The timeliness of financial report publication is the period for announcing audited financial reports to the public, which can be determined using the publication date of the financial reports. This research aims to examine the effect of company size, company age, profitability, leverage, and size of the board of commissioners on the timeliness of financial report publication of food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The total number of observations was 84 data. The data analysis technique used in this research is the logistic regression analysis. The result of this research indicates that the variable size of the board of commissioners has a positive effect on the timeliness of financial report publication. Meanwhile, the variables of company size, company age, profitability, and leverage do not affect the timeliness of financial report publication.

The Intricacies of Workplace Territoriality: An Exploratory Study on the Phenomenon of Desk Appropriation in Organizational Settings

Dominicus Josephus Swanto Tjahjana — 2023-12-25

This research delves into the intricate phenomenon of desk appropriation within workplace settings, guided by Human Resource Management (HRM) principles. Employing a mixed-methods approach, the study combines qualitative and quantitative methodologies to comprehensively explore the prevalence, underlying dynamics, and impact of desk appropriation. Across diverse industries and organizational levels, instances of desk appropriation prove noteworthy, influenced significantly by power dynamics and office politics, involving both managerial perpetration and victimhood. The psychological repercussions on affected individuals manifest in heightened stress and diminished job satisfaction, emphasizing implications for employee well-being. The study underscores the adverse effects of desk appropriation on teamwork, collaboration, and overall organizational culture. Employee coping mechanisms, including seeking social support and workspace modifications, emerge alongside organizational responses featuring clear policies and prompt resolutions. Recommendations for HRM practices emphasize the development of precise workspace etiquette policies, targeted training programs, and robust organizational support mechanisms. Contributing practical insights to HRM, this research aims to guide organizations in fostering inclusive, collaborative, and supportive workplace environments. Acknowledging limitations and paving the way for future research, the findings aspire to inform HRM practitioners and organizational leaders, promoting workplaces that prioritize employee well-being, collaboration, and a positive organizational culture.