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All Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Tesa Br Simbolon
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Economics, Econometrics & Finance

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Analisis Pencatatan Keuangan Desa Wisata sebagai Entitas Pelaporan Akuntansi pada Desa Wisata Karangrejo Borobudur Tesa Br Simbolon; Putri Nur Setyowati; Desta Amanda Desfillia Azzahra; Suci Nasehati Sunaningsih
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i2.2287

Abstract

This study aims to analyze the financial recording system, tourism revenue management, and the feasibility of Karangrejo Tourism Village as a public sector accounting reporting entity. The research employed a descriptive qualitative approach with field study methods. Data were collected through interviews, observation, and documentation, then analyzed using the Miles & Huberman interactive model (data reduction, data display, conclusion drawing). The results showed that Karangrejo Village's financial recording has used the Siskeudes application systematically since 2012. Tourism revenue from Punthuk Setumbu, Balkondes, and BUMDes contributes dominantly to Village Original Income (PADesa). Recording is carried out independently by each tourism unit with monthly and annual reporting, disclosed transparently to the community and local government without significant obstacles. The study concludes that Karangrejo Tourism Village is feasible as an accounting reporting entity because it has income sources, manages economic resources, conducts financial recording, and prepares accountability reports transparently and accountably.
Analisis Literatur mengenai Implementasi SAK EMKM dalam Penyusunan Laporan Keuangan Persekutuan Adwitia Dian Savitri; Tesa Br Simbolon; Septi Yulia Ratih; Nadia Mayluna; Endang Kartini Panggiarti
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i2.2305

Abstract

This literature review examines the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements for partnership entities. The study aims to analyze the application of SAK EMKM, identify challenges encountered during its implementation, and evaluate its benefits in improving the quality of financial reporting. This research employs a qualitative approach through a literature review method by collecting and analyzing relevant journals, books, articles, and previous studies related to SAK EMKM and partnership accounting. The findings indicate that the implementation of SAK EMKM contributes positively to the preparation of more structured, transparent, and reliable financial statements. The standard assists business entities in preparing statements of financial position and income statements in a systematic manner, thereby supporting managerial decision-making. However, its implementation remains constrained by limited accounting knowledge, inadequate human resources, and insufficient training and assistance for business owners. The review also reveals variations in the level of SAK EMKM adoption among business entities, influenced by financial management capabilities, educational background, and access to accounting education. Overall, the implementation of SAK EMKM has the potential to enhance financial reporting quality, accountability, and business sustainability, particularly in partnership entities.
Ketidakkonsistenan Dampak Merger dan Akuisisi pada Rasio Keuangan: Literature Review Berdasarkan Sektor dan Metode Evaluasi Tesa Br Simbolon; Adwitia Dian Savitri; Abiem It’sna Muafa; Septi Yulia Ratih
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 3 No. 1 (2026): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1810

Abstract

This study examines the inconsistency of merger and acquisition (M&A) impacts on financial ratio performance across sectors and evaluation methods. This literature review synthesizes ten empirical studies published between 2022 and 2025, focusing on financial indicators before and after M&A transactions. The findings show that the effect of M&A on financial performance varies widely depending on the industry context, time horizon, and analytical technique used. Studies in the technology and telecommunication sectors demonstrate significant improvements in profitability and operational efficiency, while research involving manufacturing and non-financial firms commonly reports insignificant changes in key ratios such as current ratio, total asset turnover, return on assets, and return on equity. Methodological differences also influence the reported outcomes, where long-term observations and comparative statistical testing tend to reveal a more pronounced financial impact compared to short-term assessment. These results indicate that M&A does not uniformly drive financial improvement and its success depends on post-integration strategy, sector dynamics, and measurement design. This study highlights the necessity of standardized evaluation frameworks to ensure more reliable performance interpretation in future M&A research.
Co-Authors Abiem It’sna Muafa Adwitia Dian Savitri Desta Amanda Desfillia Azzahra Endang Kartini Panggiarti Nadia Mayluna Putri Nur Setyowati Septi Yulia Ratih Suci Nasehati Sunaningsih