Analisis Pelaporan Keuangan Segmentasi Pada PT. Telekomunikasi Indonesia

Zahra, Hana Afifah; Mellani, Pebrina; Wulandari, Julistia; Arjuna, Samuel

doi:10.23887/jppsh.v6i2.50774

Cited by 5 publications

(5 citation statements)

References 12 publications

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“…Pelaporan keuangan menjadi salah satu kegiatan yang wajib dilakukan oleh perusahaan yang sudah go public gunanya untuk membuat para investor tertarik berinvestasi diperusahaan mereka (Hana Afifah Zahra et al, 2022). Dalam penyusunan laporan keuangan membutuhkan sebuah kebijakan segmen, karena segmen harus disusun sesuai dengan kebijakan akuntansi dalam penyusunan dan penyajian laporan keuangan konsolidasian perusahaan.…”

Section: Pembahasanunclassified

Analisis Pelaporan Keuangan Segmentasi PT.Indofood Sukses Makmur Tbk

Putri,

Citra,

Juliani

et al. 2023

AMBITEK

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Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets

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Section: Pembahasanunclassified

Analisis Pelaporan Keuangan Segmentasi PT.Indofood Sukses Makmur Tbk

Putri,

Citra,

Juliani

et al. 2023

AMBITEK

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“…Informasi ini dapat digunakan untuk menyusun laporan menurut segmen agar meningkatkan pemahaman pemakai atas data yang dihasilkan (Riduwan, 2016). Tujuan penyajian informasi segmen yaitu memaparkan informasi untuk pengguna laporan keuangan tentang kontribusi laba, skala relative, dan trend dari bermacam industry dan wilayah geografis untuk membantu para pengguna laporan keuangan dalam membuat pertimbangan yang terbaik untuk perusahaan (Ardhi;Yayuk Nurjanah, 2014).…”

Section: Pendahuluanunclassified

Analisis Pelaporan Keuangan Segmen Pada PT. Bayan Resources Tbk

Harahap,

Fitriani,

Hasibuan

et al. 2023

jMt

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Companies that go public on average will definitely have financial reports, because to find out whether the company provides financial statement data tools that describe the company's performance in each period as a tool for making decisions and being accountable to related parties. This report is made with the aim of making it easier for report users to see the total behind the consolidated figures to the individual components that make up the entity. One of the financial statements is a segment financial report. The segment financial report is a report that provides information data that is important enough to determine the company's performance in the form of profit contributions that grow in various geographic industrial areas. This research was taken from a sample of PT.Bayan Resources Tbk from the period 2018-2022 in accordance with PSAK number 5. PT.Bayan Resources Tbk has 2 segments, namely coal and non-coal segments. Data was collected through literal research techniques. Data analysis is done quantitatively. The technique used is the Purposive Technique which is tested there is a revenue test, asset test and profit and loss test. The results of this study indicate that the segments at PT Bayan Resources Tbk in the profit and loss and asset tests have not met the 10% test in segment reporting.

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“…Ketentuan ini berlaku untuk perusahaan yang menerbitkan surat berharga yang akan diperjualbelikan kepada publik. Ketika menentukan segmen pelaporan, entitas yang dianggap signifikan secara ekonomi termasuk anak perusahaan, yang memiliki tingkat pendapatan, laba, aktiva, atau jumlah tenaga kerja yang signifikan di tempat operasi utama perusahaan yang disajikan (Zahra, 2022). Pernyataan No.…”

Section: Pendahuluanunclassified

Pengungkapan Pelaporan Keuangan Segmen Pt Bayu TBK Periode Tahun 2018-2022

Zebua,

Saputri,

Hartini

et al. 2023

JES

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The disclosure of financial reporting is one of the obligations for financial audit that intuitively provides an answer to operational budget expectations in one period. In this case, segment reporting is a report that must be disclosed and reported by the company. Segment reporting provides information about investment opportunities. This research was carried out at PT Bayu Buana Tbk for the 2018-2022 period using quantitative methods. This method involves an income test, asset test, and ten percent profit test to find out which reporting segment is dominant in reporting disclosures. Apart from that, this research also aims to identify the use of PSAK Number 5 (Segment Reporting) standards. The research results show that not all components of PT Bayu BuanaTbk's business segments are included in segment reporting. However, there is no need for additional segments in the reporting. In addition, business segment reporting is in accordance with the reporting standards of PSAK No. 5.

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Analisis Pelaporan Keuangan Segmentasi Pada PT. Telekomunikasi Indonesia

Cited by 5 publications

References 12 publications

Analisis Pelaporan Keuangan Segmentasi PT.Indofood Sukses Makmur Tbk

Analisis Pelaporan Keuangan Segmentasi PT.Indofood Sukses Makmur Tbk

Analisis Pelaporan Keuangan Segmen Pada PT. Bayan Resources Tbk

Pengungkapan Pelaporan Keuangan Segmen Pt Bayu TBK Periode Tahun 2018-2022

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