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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PUNDI Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengembangan Manajemen, Bisnis, Keuangan dan Perbankan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Economics and Digital Business Review JURNAL ECONOMINA Jurnal Dedikasia : Jurnal Pengabdian Masyarakat SWARNA Safari : Jurnal Pengabdian Masyarakat Indonesia DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Mutiara Ilmu Akuntansi JAKBS Management Studies and Business Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Pengabdian Masyarakat Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak SWARNA: Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Management Jurnal Cendekia Ilmiah Ulil Albab Jejak digital: Jurnal Ilmiah Multidisiplin
Putra, Yosep Eka
Universitas Islam Negeri Mahmud Yunus Batusangkar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Keuangan 11 Perusahaan Non-Finansial yang Terdaftar di Bei Sebelum dan Sesudah Melakukan Akuisisi di Tahun 2025 Yosep Eka Putra; Intan Salsabilla; Dhilsy Faisya Azzahra; Diva Avivah; Claudea Amanda
Jurnal Mutiara Ilmu Akuntansi Vol. 4 No. 3 (2026): Akuntansi: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v4i3.4385

Abstract

This study aims to assess the financial performance of 11 non-financial companies that conducted acquisitions in 2025 and are listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-comparative approach with a case study design, six financial ratios were analyzed: Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE). Data were obtained from consolidated financial statements as of December 31, 2024 (pre-acquisition) and December 31, 2025 (post-acquisition). The results show that the impact of acquisitions varies across companies. No consistent or significant differences were found in the CR, DAR, DER, ROA, or ROE ratios between the two periods. Meanwhile, the TATO ratio tended to decrease after the acquisition, indicating that the newly consolidated assets have not yet operated optimally. These findings confirm that the short-term financial impact of an acquisition is heavily influenced by the transaction’s funding structure, the size of the acquired entity, and the industry sector. This study contributes to the financial accounting literature on corporate acquisition strategies in the Indonesian capital market.
Analisis Dampak Kombinasi Bisnis Melalui Akuisisi Terhadap Kinerja Keuangan Perusahaan Pada Sektor Finance Non Perbankan Yosep Eka Putra; Mega Rahmi; Sari Ramadani Fitri; Rahmi Rahmadani; Riza Yulia Putri; Rena Karmila
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/fs897a47

Abstract

This study analyzes the impact of acquisitions on the financial performance of non-banking financial companies listed on the Indonesia Stock Exchange during 2023–2025. A quantitative descriptive and causal design was used with a sample of 30 companies selected through purposive sampling. Financial performance is measured using ROA, ROE, DER, and NPM. Since the data are not normally distributed (p < 0.05), non-parametric tests (Friedman and Kruskal-Wallis) were applied. Descriptive results show high variability in performance indicators across firms. The results indicate no significant differences in ROA, ROE, DER, and NPM before and after acquisitions (p > 0.05), suggesting that acquisition synergies have not yet materialized in the short term and may require a longer period to have a measurable effect.
Pengaruh Pendapatan Komprehensif Lain Terhadap Nilai Buku dan Harga Saham (Studi Kasus: 44 Perusahaan Tambang yang Terdaftar di Bursa Efek) Diva Fadillah Ramika; Hanif Hidayatullah; Indri Nazwah; Aditya Fahreza; Ahmad Valevi; Yosep Eka Putra; Mega Rahmi
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/1e0jrd25

Abstract

This study aims to analyze the effect of Other Comprehensive Income on book value and stock prices of mining sector companies listed on the Indonesia Stock Exchange. Other Comprehensive Income is a component that emerged from the adoption of IFRS-based accounting standards, encompassing items such as revaluation surplus on fixed assets, actuarial gains/losses on defined benefit plans, foreign currency translation differences, and changes in the fair value of certain financial instruments. This component is not recognized in net income, yet it directly affects company equity, potentially providing additional relevant information for investors in assessing firm performance and value. The research sample consists of 46 mining companies listed on the Indonesia Stock Exchange during a specified observation period, selected using the purposive sampling method. Data were analyzed using panel data regression with the assistance of [Eviews/SPSS, adjust as needed] software. The independent variable in this study is Other Comprehensive Income, while the dependent variables are book value per share and stock price. The results show that Other Comprehensive Income has a [significant/insignificant] effect on book value and a [significant/insignificant] effect on stock price. These findings indicate that the market [does/does not] respond to Other Comprehensive Income information in making investment decisions in the mining sector. This study is expected to contribute to investors, company management, and regulators in understanding the value relevance of the Other Comprehensive Income component in the financial statements of mining companies.
A Analisis Profitabilitas dan Debt to Equity Ratio Sebelum dan Sesudah Akuisisi pada Perusahaan Sektor Energi di Bursa Efek Indonesia Naysilla Rasya; Assyifatul Jamila; Doli Zulmita; Lusi Ramadhani; Mery Handayani; Yosep Eka Putra; Mega Rahmi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze differences in profitability and the debt-to-equity ratio (DER) before and after acquisitions among energy sector companies listed on the Indonesia Stock Exchange during the 2020–2025 period. This study employs a comparative method with a quantitative approach. The research sample was determined using purposive sampling, resulting in 29 companies that met the criteria. The data used consists of secondary data in the form of companies’ financial statements before and after acquisitions. Data analysis was conducted using descriptive statistics, the Shapiro-Wilk normality test, and the Wilcoxon Signed Ranks Test because the data were not normally distributed. The results indicate that there was no significant difference in profitability before and after the acquisition, as shown by an Asymp. Sig. (2-tailed) value of 0.792 (>0.05). Furthermore, there was no significant difference in the Debt-to-Equity Ratio (DER) before and after the acquisition, with an Asymp. Sig. (2-tailed) value of 0.964 (>0.05). These findings indicate that acquisition activities in the energy sector have not yet had a significant impact on short-term financial performance. Acquisitions more closely reflect a long-term expansion strategy, the benefits of which are expected to become apparent in subsequent periods.
Co-Authors ., Megarahmi A, Elsa Hidayatul Abaharis, Henryanto Aditya Fahreza Agustin, Yona Amelia Ahmad Valevi Aida, Resvina Aidila Fitri Alfian Alfian Alfian Alfian Alfian Alfian Alfian Alhayyu, Alhayyu Alhumairo, Kamila Amanda, Putri Andari, Sonia Andini, Nurmallah Asnathur Aisya, Perwira Assyifatul Jamila Badri, Juarsa Bunda, Dina Permata Claudea Amanda Dani, Bima Rahmad Das, Nidia Anggreni Desi Wulandari, Desi Devi, Nayla Permata Dhilsy Faisya Azzahra Dinata, Citra Putri Diva Avivah Diva Fadillah Ramika Doli Zulmita Eficandra Elva Dona Fadhilah, Rahmah Fitri Fadila, Ulfa Fatimah Azzahra Fernos, Jhon Fikri, Nurul Fitri, Aidila Fitri, Sari Ramadani Hafidzha, Gustia Hakim, Muhammad Irfanul Hamdani, Muchlas Hane Johan Hanif Hidayatullah Hasanah, Niddhatul Hidayat, Teguh Hidayat, Vegi Sabrina Hidayati, Habibatul Huda, Naimatul Indri Nazwah Intan Salsabilla johan, hane Khairil Aswan Lestari, Winda Ayu Liana Putri Nabila Lusi Ramadhani M, Melati Madiah, Ainil Maharani, Khairunisa Maharani, Salsa Nanda Marlin, Khairul Masdar, Rita Maulana, Vickry Adha Yurdeka Mega Rahmi Melati Putri Mery Handayani Miftahur Rahmah Naimatulhuda, Naimatulhuda Naysilla Rasya Nur Hazizah Patriansah, Cerry Putri Khairul Nisa Putri Putri Putri, Gushita Putri, Rani Meilani Rahim, Alyah Nur Rahmadani . Rahmadani, Novida Rahmadani, Olivia Rahmadani, Rahmi Rahmi Rahmadani Ramadani, Diva Ramadhani, Ilas Rena Karmila Riza Yulia Putri Rohel, Natasya SAFITRI, LIDIA Sari Ramadani Fitri Sari, Mila Yulia Septiani, Nazila Sonya Futri Ramafina SRI RAHAYU Sulastri Caniago Susanto, Romi Syafni, Bintang Taufik Ismail Trinovila, Rahmi Trisnawati, Betis Valencia, Dheva W, Miftahusa’ada Wahyu Gusriandari Wulansari, Novani Yusri, Misbah