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All Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Referensi : Jurnal Ilmu Manajemen dan Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) BALANCE: Economic, Business, Management and Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Community Development GREENOMIKA Golden Ratio of Marketing and Applied Psychology of Business Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Apollo: Journal of Tourism and Business Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Nuris Journal of Education and Islamic Studies Ranah Research : Journal of Multidisciplinary Research and Development Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Innovative Technologica: Methodical Research Journal IJEIRC IJBLPS International Journal Multidisciplinary Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Journal of Social Science LANCAH Jurnal Inovasi dan Tren International Journal of Business, Law and Political Science
Imelda Dian Rahmawati
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Journal : SENTRALISASI

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The Impact Of Psak 72 Implementation On Financial Performance In The Pandemic Time Covid-19 (Empirical Study On Real Estate Companies Registered In Indonesia Stock Exchange) Rahayu, Duwi Rahayu; Rahmawati, Imelda Dian; Rini, Dina Dwi Oktavia
SENTRALISASI Vol 10, No 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1157

Abstract

The purpose of this study is to examine the impact of the implementation of PSAK 72 on financial performance during the Covid-19 pandemic (empirical study of real estate companies listed on the Indonesian stock exchange). This research is a quantitative research, where the data used are secondary data in the form of financial statements of real estate companies. The sample of this study is a real estate company that provides periodic financial reports on the Indonesia Stock Exchange in 2019 and the second quarter of 2020 with a total of 46 sample companies. The results of the study indicate that PSAK 72 has a significant negative effect on the liquidity ratio, profitability ratio, activity ratio, and market ratio, while the implementation of PSAK 72 has no significant effect on the solvency ratio. This show, although the implementation of PSAK 72 has had a significant negative effect, companies have started to prepare for the implementation of PSAK 72 by conducting evaluations, adaptations and training for employees before actually implementing PSAK 72. The meaning of not fully implementing PSAK 72 has a negative impact on real estate company earnings, because the implementation of these standards was also followed by the Covid-19 pandemic which also resulted in a decrease in income for companies.
The Impact Of Psak 72 Implementation On Financial Performance In The Pandemic Time Covid-19 (Empirical Study On Real Estate Companies Registered In Indonesia Stock Exchange) Duwi Rahayu Rahayu; Imelda Dian Rahmawati; Dina Dwi Oktavia Rini
SENTRALISASI Vol. 10 No. 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1157

Abstract

The purpose of this study is to examine the impact of the implementation of PSAK 72 on financial performance during the Covid-19 pandemic (empirical study of real estate companies listed on the Indonesian stock exchange). This research is a quantitative research, where the data used are secondary data in the form of financial statements of real estate companies. The sample of this study is a real estate company that provides periodic financial reports on the Indonesia Stock Exchange in 2019 and the second quarter of 2020 with a total of 46 sample companies. The results of the study indicate that PSAK 72 has a significant negative effect on the liquidity ratio, profitability ratio, activity ratio, and market ratio, while the implementation of PSAK 72 has no significant effect on the solvency ratio. This show, although the implementation of PSAK 72 has had a significant negative effect, companies have started to prepare for the implementation of PSAK 72 by conducting evaluations, adaptations and training for employees before actually implementing PSAK 72. The meaning of not fully implementing PSAK 72 has a negative impact on real estate company earnings, because the implementation of these standards was also followed by the Covid-19 pandemic which also resulted in a decrease in income for companies.
Co-Authors Abd. Adjis Abduh, Haziki Adelefano , Mohammad Rizky Adilita, Vara Riya Adzani , Ridho Aeni, Umdatul Ahmad Rizal Aisha Hanif Akhmad Afandi Amaliyah, Rusda Amelia Nugraha Dini Amiq, Bahrul Andriannoor, Renaldy Anggraeni, Fahdianti Anis Masrifah Anita Sari Arbiya Magfiroh Rohmi Arief, Mochamad Fahmy Arif Syaifudin, Arif Arifianti, Maudy Nur Arifin, M. Jainul Arista, Sintha Wahyu Arliantoro, Felandi Ashar, Muhammad ASMARANINGTYAS, LUSSY WIDIA Avivah, Aisyah Rachmawati Bakhta, Aysa Faradilla Ayun Bayu Hari Prasojo Bryan Eka Endarsyah Cahyono, Fadia Budi Chusnul Chotimah Dina Dwi Oktavia Rini Dina Rofita Dini, Amelia Nugraha Duwi Rahayu Efendi , Sofyan Eka Nurhayati Eko , Aris Eko Wahyudi Elfanda Bary Titania Ervina Rahayu Fahmi Hasan, Fuad Faisal Irsandi Farid , Mifta Farochah Faulorozi Sumartono Febrianti, Adela Fikriyyah, Dzakiroh Finda, Felsa Firdaus Firdaus Fitria Novita Sari Gunita, Devina Yulia Habibie, Muhammad Yusuf Hadiah Fitriyah Hamada, Abubakar Helita , Widia Hermansyah, Mamad Hidayatulloh Hidayatulloh Ifat, Emmira Imam Taufik Iman, Muhammad Fatihul Irayanti, Adinda Ismul Wahyu Riski Joana Rosie Shabatiny Degely Karyanto, Frendika Eko Khuluq, Muhammad Husnul Kurniawan, Devi La'ikotun Nahdiyah Lailatul Yuliana Linna Wulandari LSP, Fierda Lussy Widia Asmaraningtyas M. Fatkhul Udin Maftukhin Maftukhin Maharani , Fridalifia Mahesa, Rangga Masrifah, Anis Masyita, Siti Mei Rahmawati Melinda, Puput Miftachur Rochmah Moch Yusuf Bachtiar Mochamad Munthaha Firrizqi Moh. Nasih Mubarok, M. Dzulfahmi Muhammad Iqbal Alim El Hakim Muhammad Nasih Muhammad Rizky muhammad rizky, muhammad Muhammad Saleh Muhammad Yuniar Hakim Sidqi muhtarom, Ahmad shofi Mulyani, Endang Sri Murdaningsih, Sri Rahayu Muryadi Muryadi, Muryadi Muttaqin, Muhammad Fahrul Nafi’uzzaki, Anang Nisa, Shofiyatun Noer, Ayung Endang Novita Maharani Novitasari, Rika Dewi Nugraha, Adhitya Sakti Nugroho, Adi Septian Nurasik Nurasik Nurharyanto, Riyan Tri Nurindah Rizkyah Safitri Nurkakim, Ahmad Nurlia, Tri Wahyu Orien Maulya Pramesti Pradianingsih, Rini Pramudita, Rifkiansyah Aryasatya Prasetyo, Indra Wahyu Prasetyo, Muhammad Doni Purnawan, Steven Owen Putra, Andri Nusantara Putri Laras Qoni’ah, Nanda Sayyidah Rahma , Nabila Novilia Rahmadani, Muhammad Rakhmatusakdiyah Rakhmatusakdiyah Ramadan, Wildan Rizki Ridlo, Muhammad Rini Pradianingsih Risa Sofiyanti Rizky, Mochammad Rizza Nur Rahayu Rochmaniah, Isnaini Rohmah , Nur Rosyid V. M, Mufti Rosyid, Alfan Rosyidah Rosyidah, Rosyidah Rusnanti, Delia Putri Salsabillah, Savira Sampurno, Feri D. Sandi A, Aprianto Satriya, Restu Resky Setiyawan, Iskandar Setiyono, Wisnu Panggah Setyagraha, Javan Agustian Sigit Hermawan Sil Avin Arlaili Sintha Wahyu Arista Siti Mardhiyah Siti Masyita Siti Ulfah Sofiatuz Zuhro Sri Rahayu Murdaningsih Sri Wulan Dari Sriyono Sriyono Sriyono Sriyono Steven Owen Purnawan Sugeng Hariyadi Sugiyanti, Sherlina Sujatmoko, Didit Sundana, Hari Supardi Susetyo , Qotrunnada Aisyah Mega Sutrisno, Sutrisno Syamsul Arifin Syavitri, Nadiya Ami Tirandicha, Fajar Triyanto, Ade Ulfiyyatur Rosyidah Umi Khabibah Varadainy, Zilba Wachida, Kemil Warto, Ali Zulkarnain Wawan Setiawan Wicaksono, Anang Eko Wilujeng, Fitri Dian Yona Novia Nur Chumaidah Yopi Agusta Fanaturiza Yudha, Andrian Prawira Yugustama, Angga Zahrotun Nisa, Zahrotun Zakiyah, Ummu Zumrotul Islamiyah