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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) Economac: Jurnal Ilmiah Ilmu Ekonomi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Riset Akuntansi dan Keuangan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Economic and Education Journal (Ecoducation) Jurnal Maps (Manajemen Perbankan Syariah) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit ADI Bisnis Digital Interdisiplin (ABDI Jurnal) Jurnal Jendela Inovasi Daerah Jurnal Ilmiah Wahana Pendidikan JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan Akuntansi'45 Jurnal Applied Research in Management and Business EKONOMIKA45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Banco: Jurnal Manajemen dan Perbankan Syariah Jurnal Pengabdian Masyarakat Tjut Nyak Dhien CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Journal of Creative Student Research Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Manajemen dan Ekonomi Kreatif Jurnal Kendali Akuntansi Journal of Applied Accounting Jurnal Riset Manajemen Basic and Applied Accounting Research Journal Jurnal Akuntan Publik Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Media Akademik (JMA) Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Escalate : Economics and Business Journal Economic and Education Journal (Ecoducation) Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Global Leadership Organizational Research in Management Ecoducation JEBA Jurnal Analisis Bisnis Ekonomi Jurnal Kendali Akuntansi
Endang Kartini Panggiarti
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Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Transportation Other

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IMPLEMENTASI PSAK 22 TENTANG KOMBINASI BISNIS DAN DAMPAKNYA TERHADAP PENYAJIAN LAPORAN KEUANGAN BANK SYARIAH INDONESIA (BSI) HASIL MERGER TAHUN 2021 Fatima Nur Janah; Haniifah Khoirunnisaa; Anna Nailul Farchani; Devina Triarshinta; Endang Kartini Panggiarti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/83vmn368

Abstract

A merger is a corporate strategy that aims to strengthen capital structure, expand business scope, and improve operational efficiency. On February 1, 2021, three state-owned Islamic banks, namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah, officially merged to form Bank Syariah Indonesia (BSI), making it the largest merger in the history of Islamic banking in Indonesia. This study aims to analyze the application of PSAK 22 in the merger process, particularly regarding the assessment of the fair value of assets and liabilities, the recognition of goodwill, and the quality of disclosure in the consolidated financial statements. This study utilizes a qualitative descriptive approach by analyzing BSI's 2021–2023 financial audit reports, OJK publications, and IAI regulations. The findings indicate that BSI has met the formal compliance standards of PSAK 22 through the implementation of the Purchase Price Allocation (PPA) and the evaluation of goodwill impairment. However, transparency regarding the valuation methodology, cash flow assumptions, discount rates, and valuation sensitivity is still lacking, giving rise to the risk of information asymmetry and the possibility of goodwill overvaluation. Therefore, increased transparency in disclosure is necessary to ensure that the quality of BSI's reporting is comparable to global best practices and to strengthen stakeholder confidence after the merger.
Collaborative Ecosystems and Performance Constraints of Islamic MSMEs: Evidence from Magelang Raya Wahyudi, Muhamad; Iswanaji, Chaidir; Khotijah, Siti Afidatul; Panggiarti, Endang Kartini; Wicaksono, Alfin Rochman
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4280

Abstract

Islamic MSMEs have become an important driver of Indonesia’s growing Islamic economic sector, yet their development is still constrained by limited financing access, weak managerial capacity, and insufficient ecosystem support. Despite strong potential across various regions, the lack of comprehensive data and persistent structural barriers continue to hinder efforts to strengthen their competitiveness and long-term sustainability. This study aims to analyze the potential, challenges, and strengthening strategies of Islamic MSMEs in Magelang Raya. A mixed-method approach was employed, combining survey data from 214 respondents with focus group discussions involving stakeholders. The findings reveal that Islamic MSMEs possess great potential with a relatively high level of sharia compliance but face major obstacles such as limited access to Islamic financing, low financial literacy, and weak institutional support. Cross-tabulation analysis shows significant relationships between the number of employees and the need for external support, while Exploratory Factor Analysis identifies latent factors including limited capital, mentoring, and market access. Strengthening strategies based on Maqashid Sharia, Resource-Based View, and the Entrepreneurial Ecosystem framework recommend multi-stakeholder collaboration in providing sharia financing, managerial training, and digital marketing to enhance the competitiveness of Islamic MSMEs in Magelang Raya.
Analysis of the Translation of Foreign Entity Financial Statements Based on PSAK 10 at PT Indofood CBP Sukses Makmur Tbk (ICBP) Ali Hasan Mustofa; Mohamad Narandika; Viko Surya Pratama; Zidni ‘Ali; Endang Kartini Panggiarti; Erni Puji Astutik
Escalate : Economics and Business Journal Vol. 2 No. 01: Behavioral Finance, AI, and the Digital Economy: Pathways to Competitive Advantage
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i01.449

Abstract

Globalization drives Indonesian firms like PT Indofood CBP Sukses Makmur Tbk (ICBP) to expand abroad, requiring foreign entity financial statement translation for consolidated reporting in IDR, in line with PSAK 10 (IAS 21). This study aims to analyze ICBP's translation practices, exchange rate impacts on financials, and forex risk strategies using a descriptive qualitative case study on ICBP (population); sample from 2023-2024 consolidated statements and notes (secondary data), with documentation review, content/comparative analysis, and numerical simulations. Findings reveal ICBP translates assets/liabilities at closing rates, income at averages, equity at historical rates, routing differences to OCI (2024 gain Rp49 billion vs 2023 loss Rp540 billion); simulations confirm rate shifts affect equity and ratios, with overseas sales at ~31% and natural hedging reducing negative reserves (Rp608 billion in 2024). In conclusion, ICBP complies effectively with standards and manages risks well, but should enhance disclosures and stress testing
ANALISIS PENGARUH PROJECT COST MANAGEMENT DAN STANDARD MARKUP PRICING SEBAGAI STRATEGI BERKEMBANG BUKIT GRHADIKA GARDEN AGRO EDUWISATA DI MASA PANDEMI Septiawan, Indra Trisna; Panggiarti, Endang Kartini
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 1 (2022): January 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i1.105

Abstract

This study aims to assess the approach employed by the research object, namely Bukit Grhadika Garden Agro Eduwisata, in order to survive the pandemic. This is a qualitative study employing a descriptive approach. Interviews with study subjects are used to elicit reliable and accurate information, which is supplemented by secondary data. This research examines the effect of Project Cost Management and Standard Markup Pricing strategies on cost reductions necessary to survive the pandemic. The findings revealed that the measures employed, namely Project Cost Management and Standard Markup Pricing, had a positive influence in the development of Bukit Grhadika Garden Agro Eduwisata during the pandemic. The Project Cost Management strategy used to develop Agro Edutourism has a significant impact on the development and improvement of tourist attractions that are more appealing to potential visitors, even during a pandemic. In addition, tourism marketing via online media is quite attractive and helps increase the number of tourists. Additionally, Standard Markup Pricing increases visitor interest as well. This study finds that the management of Bukit Grhadika Garden Agro Eduwisata's business strategy enabled the company to survive the pandemic
PERAN OTORITAS JASA KEUANGAN (OJK) DALAM PENGAWASAN DAN PENCEGAHAN INVESTASI ILEGAL DI INDONESIA Rohmatun, Rohmatun; Argarinjani, Restu; Panggiarti, Endang Kartini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1472

Abstract

OJK is an institution that is tasked and responsible for supervising and preventing illegal investments, as stipulated in Law No. 21 of 2011 concerning OJK. OJK plays a role in overseeing all activities engaged in the financial services sector, one of which is illegal investment, so it is important for OJK to provide direction and legal protection to the wider community, especially those who have or will invest in the financial services sector, as well as people who invest in Indonesia. This research is important for OJK to provide knowledge about these investments. This research was conducted using the library law method. Based on the results of the research, it is found that according to Law Number 21 of 2011, OJK is an institution that has enormous authority, but at the same time it is also an institution that has the task of regulating and supervising all financial services institutions in Indonesia and the role of the prevention and supervision of the Financial Services Authority on illegal investments has had a positive influence on investment activities in Indonesia, starting with regulation and supervision as well as several other prevention and prosecution roles.
PROSES AKUISISI PERUSAHAAN: STRATEGI, TANTANGAN, DAN DAMPAKNYA BAGI KINERJA KEUANGAN PERUSAHAAN Nabbal, Faesha; Afifah, Annisa Nur; Panggiarti, Endang Kartini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1474

Abstract

This research was conducted with the aim of examining the acquisition process in the company, which can be seen from the strategies that the company must carry out, the challenges faced by the company and the impact on the company’s financial performance itself. This research was conducted using a qualitative method, namely literature review. The data sources obtained are secondary data, from previous studies and relevant literature sources. The research conducted resulted in the outcome that acquisitions are an effective strategy that can be used by companies to increase company value. In the acquisition of the company there are challenges that must be faced by the company and the impact on the company’s financial performance.
Analisis Akuisisi Perusahaan Tahun 2019: Studi Kasus Pada PT Holcim Indonesia Tbk oleh PT Semen Indonesia (Persero) Tbk Giyan Triani Sari; Isni Khoirunnisa; Maharani Dara Dinanti; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2099

Abstract

This article was created by reviewing the acquisition case carried out by PT Semen Indonesia of PT Holcim Indonesia. The purpose of writing this article is to determine the impact of the acquisition carried out by PT Semen Indonesia. This research uses the literature review method as a research approach. The information that will be used in this research is optional, obtained not through direct insight, but through the consequences of exploration carried out by experts in the past. The results of this article illustrate that the acquisition occurred when PT Holcim, which is owned by Lafarge Holcim Ltd, clearly stated its hope of being able to sell 80.6% of its portion which was ultimately purchased by PT Semen Indonesia. The conclusion from the discussion of the article is that PT Semen Indonesia's acquisition of PT Holcim Indonesia will result in a decline in the company's financial performance and an increase in company value which occurs due to expanding production limits, increasing products and developing market share at PT Semen Indonesia.
Co-Authors Abrar Rizqi Destriawan Achmad Noerkhaerin Putra Adelia Furry Avriandi Adi Putra Pratama Adinda Alita Septiana Afandi Afandi Afifah, Annisa Nur Aghfi Mulia Nahari Agita, Sherindea Permata Agnes Jovita Sari Agnes Zerlinda Bella Nathania Ahmad Azka Nur Mustafidan Ahmad Danu Ahya Amalia Lutfiana Aileen Okta Azalia Alfira Rizka Muktiamalia Ali Hasan Mustofa Alifia Ninda Kariza Almatin Reka Martian Almira Siva Devina Wijarnako Alwi, Sofwan Alya Sari Khanifah Amanda Dewi Fadillah Amanda Salwa Desfana Amelia Eka Diyanti Aminuyati Andriyanto Andriyanto Angga Pratama Anggun Sukma Putri Anisa Aulia Putri Anisa Muktidena Mutiara Astri Anna Mubarokah Anna Nailul Farchani Aosiliana, Putri Apriana Nur Asyifa Aprilia Geriyam Cristanti Aprilia Try Savika Apriliani, Rifka Dwi Aprilya Retno Sasviranti Argarinjani, Restu Argina Citra Maharani Ariella Yoharin Panjaitan ARIF KURNIAWAN Astrin Ramadhani Astutik, Erni Puji Aurora Choirunnisa Azis Muslim, Azis Azizah Wiekta Ashshabiriina Chaidir Iswanaji Cornellius Nathanael Hartanto Daerent Dhavarell Dea Bintari Azaria Dea Nur Isnayani Defa Oktaviani Denada Rahmawati Desy Kristiyati Devi Ashari Devia Shafa Salsabila Devika Wahyu Ningtyas Devina Triarshinta Dewi Dersanala Dhea Khoirunisa Dhimas Adian Rizqi Pradana Diana Fitriyani Putri Dinda Eka Putri Efendi Abdjul Dinda Kusumaningrum Dionisius Andika Wisnu Pradana Dwi Luthfiyana Dwi Nurrahmawati Eka Ananda Ardiansyah Eka Era Mutia Eka Fitriyani Ellisa Noviana Dera Elvira Ayu Lestari Elvira Fitri Nuraini Erna Kurniya Wati Erna Erni Puji Astutik Esti Rahmandani Evaralda Angelica Putri Fadila, Apriliya Ayu Fadiya ‘Aqila Rahma Fadya Nafisah Fanny Fauziah Fatima Nur Janah Feni Haryani Fevinia Ulfada Fira Fira Fitria Nasta’in Fiya Zahrotunnisa Fuad Andrian Giyan Triani Sari hafan, fauziah aulia Haniifah Khoirunnisaa Harviyani Azzahra Hasnaa Shaula Akmal Heni Nur Anggraeni Hibatullah, Krisna Rizqi Adi Ikhtiara Anggitiya Intan Ikka Wulandari Indri Adinda Asha Indriyani Nur Isnaeni Irfah Putri Utami Irmawati, Ayu Irvan Adetyatama Diono Putra Irvan Bari Alghani Ismiati, Baiq Isni Khoirunnisa Iyoana Pratiwi Sari Simatupang Januar Arafi Jazilah, Faridatul Khaerudin, Taufiq Laila Hanifah Laila Rahmawati Laras Ayu Wulandari Lisna Miranda Lorentino Togar Lau Lorentino Togar Laut Lucia Rita Indrawati Maharani Dara Dinanti Maulana Hanantyo Karlif Maulia Nur Oktavia Maulidatul Khasanah Meira Chusnul Khotimah Meisya Eka Dinifajrin Nugraeni Melinda Dyah Astuti Meylisa Eka Putri Mia Audina Mira Choirunnisa Miranda Jihan Mohamad Narandika Muchammad Nauval Aziqi Hidayat Muhamad Fani Muhamad Riswantoro Muhamad Wahyudi, Muhamad Muhammad Agustian Sakha Muhammad Faisol Umam Muhammad Farih Fuadi Muhammad Fata Aditya Muhammad Rizqi Maulana Muhammad Wahid Mubarok Nabbal, Faesha Nabilah Maulita Nadia Mayluna Nadia Saraswati Nasywa Aininda Rohmawati Nasywa Salma Najmi Nely Arifah Tulistyawati Ngafifatul Waro Nia Desy Arifiani Nia Nurlita Niken Rizqi Amborowati Nila Ayu Pratiwi Nilasari, Ayunda Putri 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 Rahmania Dewi Ramadhan, Naufal Luthfi Ratih Mustika Sari Ratih Tantri Pratiwi Refina Pramudya Wardana Rehan, Viola Marlita Rejoz Yoel Graceson Sumonda Reni Rahmawati Retnosari Retnosari, Retnosari Reza Amelia Putri Rio Rohman Saputra Ririn Qori Anna Risa Irnawati Riska Oktavianti Risma Indah Islami Risti Ananda Yulia Risya Najwa Irawan Robby Asalukar Ridlo Rohmah Dani Andikasari Rohmah Umi Masruroh Rohmatun Rohmatun 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 Silvia Maharani Siti Afidatul Khotijah, Siti Afidatul Siti Anisatul Baiti Siti Arifah SITI NUR AINI Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Sudati Nur Sarfiah Sudati Nur Sarfiah Suparyono Suparyono Suryatimur, Kartika Pradana Surytimur, Kartika Pradana Syafa Fatimatus Zahra Tiara Ayu Wardani Tika Dwi Prasasti Tita Ulya Salsabila Umi Dwi Purwanti Uslifa Nurfagfira Vanni Putri Sukma Wibawani Via Rahmawati Viko Surya Pratama Wahyu Marginingtyas A.P Wicaksono, Alfin Rochman Wildan Zaky Wisnu Pramudya Wulandari Wulandari Yani, Dhini Dwi Yeni Winatasari Yesica Aurelia Ramadhyani Yuanne Gabrila Sriyanto Yulida Army Nurcahya Yulindar Fahri Anfasya Yulita, Siska Yunita Kusumaningrum Zainur Rifai Zarfina Fitri Aisyah Zidni ‘Ali