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Journal : Gemilang: Jurnal Manajemen dan Akuntansi

Penerapan PSAK Nomor 65, PSAK Nomor 22, Dan PSAK Nomor 4 Pada Laporan Keuangan Konsolidasi Nila Ayu Pratiwi; Refina Pramudya Wardana; Silvia Maharani; Endang Kartini Panggiarti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i3.633

Abstract

The purpose of preparing these consolidated financial statements is to provide an objective view of the company's financial status and operations. So that interested parties such as investors and auditors understand the condition of subsidiary companies and parent companies. These consolidated financial statements are mandatory when the parent company exercises control over its subsidiary. Methods of data analysis using descriptive qualitative method is a form of descriptive narrative explanation to describe and analyze phenomena, events, social activities, attitudes, beliefs, perceptions, people's thoughts. And for the type of data used in this study using secondary data, namely data taken indirectly. In this study, the secondary data sources were articles, journals on the internet site. The results of this research are that PSAK 22 Revision 2019 regulates consolidated financial statements and provides guidance on presenting consolidated financial statements for parent entities that have subsidiaries, PSAK 65 regulates presentation of consolidated financial statements, and PSAK 4 regulates consolidation.
Co-Authors Abrar Rizqi Destriawan Achmad Noerkhaerin Putra Adelia Furry Avriandi Adi Putra Pratama Adinda Alita Septiana Afandi Afandi Agita, Sherindea Permata Agnes Zerlinda Bella Nathania Agustina Prativi Nugraheni Ahmad Danu Ahya Amalia Lutfiana Aileen Okta Azalia Alifia Ninda Kariza Almira Siva Devina Wijarnako Alwi, Sofwan Alya Sari Khanifah Amanda Salwa Desfana Aminuyati Andriyanto Andriyanto Angga Pratama Anggun Sukma Putri Anisa Aulia Putri Anisa Muktidena Mutiara Astri Anna Mubarokah Aosiliana, Putri Apriana Nur Asyifa Aprilia Geriyam Cristanti Aprilia Try Savika Apriliani, Rifka Dwi Aprilya Retno Sasviranti Ariella Yoharin Panjaitan ARIF KURNIAWAN Astrin Ramadhani Astutik, Erni Puji Atika Atika Azis Muslim, Azis Chaidir Iswanaji Cornellius Nathanael Hartanto Daerent Dhavarell Dea Nur Isnayani Defa Oktaviani Denada Rahmawati Deni Ramdani, Deni Desy Kristiyati Devi Ashari Devia Shafa Salsabila Dewi Dersanala Dhea Khoirunisa Dinda Kusumaningrum Dwi Nurrahmawati Eka Fitriyani Ellisa Noviana Dera Elvira Ayu Lestari Erna Kurniya Wati Erna Esti Rahmandani Eva wulandari, Eva Fadila, Apriliya Ayu Fanny Fauziah Feni Haryani Fevinia Ulfada Fitria Nasta’in Fiya Zahrotunnisa Fuad Andrian Giyan Triani Sari Hadi Sasana hafan, fauziah aulia Harviyani Azzahra Heni Nur Anggraeni Hibatullah, Krisna Rizqi Adi Ikka Wulandari Indri Adinda Asha Indriyani Nur Isnaeni Irmawati, Ayu Irvan Adetyatama Diono Putra Irvan Bari Alghani Ismiati, Baiq Isni Khoirunnisa Januar Arafi Jazilah, Faridatul Khaerudin, Taufiq Kurniasari, Kenyo Kharisma Laila Hanifah Laila Rahmawati Lisna Miranda Lorentino Togar Lau Lorentino Togar Laut Lucia Rita Indrawati Maharani Dara Dinanti Manurung, Herlina Maulana Hanantyo Karlif Maulia Nur Oktavia Meira Chusnul Khotimah Melinda Dyah Astuti Meylisa Eka Putri Mia Audina Miranda Jihan Muchammad Nauval Aziqi Hidayat Muhamad Fani Muhamad Riswantoro Muhamad Wahyudi, Muhamad Muhammad Agustian Sakha Muhammad Farih Fuadi Muhammad Fata Aditya Muhammad Rizqi Maulana Muqorobin, Masculine Muhammad Nabilah Maulita Nasywa Aininda Rohmawati Nely Arifah Tulistyawati Ngafifatul Waro Nia Desy Arifiani Niken Rizqi Amborowati Nila Ayu Pratiwi Nilna Syifa Zahro Nova Nur Azizah Novia Amandha Nugraheni, Agustina Prativi Nurani Chofifah Nurul, Ari Nurul Fatimah Nurussyfa, Oktania Nuwun Priyono Oktania Nurussyfa Pingky Nila Primasari Pramudyastuti, Octavia Lhaksmi Putri Anggita Sari Rabbani, Yusuf Thoriq Rahma Aulia Ramadhan, Naufal Luthfi Ratih Mustika Sari Ratih Tantri Pratiwi Refina Pramudya Wardana Rehan, Viola Marlita Retnosari Retnosari, Retnosari Reza Amelia Putri Rio Rohman Saputra Ririn Qori Anna Risa Irnawati Riska Oktavianti Risma Indah Islami Risti Ananda Yulia Robby Asalukar Ridlo Rohmah Umi Masruroh Rosario Putri Kusumaningtyas Mba Balu Sahrul Ramadan Ilham Sandra Audina Maharani Saputro, Widyan Ade SARI, SHAFA EDITYA KARTIKA Sasana, Hadi Sasana Satria Dwiky Sektiawan Selli Dwi Parwati Septiana Putri Pangestu Septiawan, Indra Trisna Septynia Heryudini Shintya Novita Rahmawati, Shintya Novita Silvia Maharani Siti Anisatul Baiti Siti Arifah Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Sudati Nur Sarfiah Sudati Nur Sarfiah Suparyono Suparyono Suryatimur, Kartika Pradana Surytimur, Kartika Pradana Tika Dwi Prasasti Tita Ulya Salsabila Umi Dwi Purwanti Uslifa Nurfagfira Vanni Putri Sukma Wibawani Via Rahmawati Wahyu Marginingtyas A.P Widanti, Eki Melina Wildan Zaky Wisnu Pramudya Wulandari Wulandari Yani, Dhini Dwi Yeni Winatasari Yesica Aurelia Ramadhyani Yuanne Gabrila Sriyanto Yulida Army Nurcahya Yulita, Siska Zainur Rifai