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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan 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 REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Jendela Inovasi Daerah Jurnal Ilmiah Wahana Pendidikan JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan Akuntansi'45 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 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 Economic and Education Journal (Ecoducation) Global Leadership Organizational Research in Management Ecoducation JEBA
Endang Kartini Panggiarti
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Analisis Peran Otoritas Jasa Keuangan (Ojk) Dalam Pengawasan Perlindungan Konsumen Terhadap Perkembangan Financial Technology: Peer To Peer Lending Adinda Alita Septiana; Anggun Sukma Putri; Yeni Winatasari; Endang Kartini Panggiarti
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 11 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8062060

Abstract

Rapid technological developments have presented various innovations in the financial services sector, namely the presence of Financial Technology. One form of Financial Technology is Peer to Peers Lending, which is an online lending platform that appeared in 2016, was motivated by national economic growth to improve services in the financial sector. Behind the convenience provided by Peer to Peer Lending technology, there is a problem that arises, namely the existence of Financial Technology Peers to Illegal Peer Lending that makes people more interested because of easy access and procedures for making loans online but unnoticed by consumers and the public. Illegal Peer to Peer Lending causes a high risk of default for both parties. The role of the OJK as an independent institution is urgently needed because the legality of the Financial Technology business has high risks related to consumer protection. The research method used by the authors in this article is a qualitative description in which the data source for this research is secondary data with data collection techniques namely literature reviews , analyzing previous research on the topic of the role of the OJK in supervising consumer protection against the development of Financial Technology Peers to Peers lending . From the analysis that has been done, it can be concluded that in dealing with problems that arise as a result of Financial Technology Peers to Peers Illegal lending OJK issued POJK Number 77/POJK.01/2016 concerning information technology-based money lending services and in 2018 OJK issued POJK Number 13/POJK. 02/2018 concerning digital financial innovation in the financial services sector, but unfortunately the regulations issued by the OJK have not been fully able to handle cases of illegal Peer to Peer Lending because the enactment of the POJK does not necessarily make the entities administering the Financial Technology comply. Other steps taken by the OJK in an effort to prevent and supervise acts of fraud by financial technology lending entities are through preventive measures and during operations, as well as conducting selective checks on Peer to Peer Lending companies applying to open new accounts and blocking or closing Peer website applications. To illegal Peer Lending on a regular basis.
The Analysis of the Efficiency and Effectiveness of Direct and Indirect Expenditure Budgets in Regional Work Units public health Office Oktania Nurussyfa; Endang Kartini Panggiarti
Economic and Education Journal (Ecoducation) Vol 2 No 2 (2020): Economic and Education Journal (Ecoducation)
Publisher : Program Studi Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v2i2.841

Abstract

Health is one of the basic needs of society. Through the health office, Temanggung needs to be transmitted with a budget that has been established. The purpose of this study discusses the effectiveness and efficiency analysis of the direct expenditure budget and the indirect expenditure on the regional device unit of Temanggung District Health Office in 2017-2019. This method of research is qualitative descriptive research. The result of this research is the level of efficiency in the health office of Temanggung District from 2017 to 2019 has been efficient, which is under 60% and the level of effectiveness in the capacity of 90% which means that financial management of the budget is well-realized.
Analisis Nilai Tukar Rupiah Terhadap Eskpor Non Migas di Indonesia Muchammad Nauval Aziqi Hidayat; Maulana Hanantyo Karlif; Sahrul Ramadan Ilham; Endang Kartini Panggiarti
JURNAL RISET MANAJEMEN (JURMA) Vol 2 No 1 (2024): March : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v2i1.1339

Abstract

The purpose of this article is to determine the impact of the exchange rate on Indonesia's non-oil and gas exports. Literature review is the analytical method used. The information used is secondary data, meaning it is obtained from other research findings. It is concluded that the value of Indonesia's non-oil and gas exports is negatively influenced by the exchange rate. Due to the weakening of the rupiah, a weakening exchange rate will essentially increase the value of non-oil and gas exports.
Laporan Konsolidasi dan Laporan Keuangan Tersendiri Berdasarkan PSAK Yuanne Gabrila Sriyanto; Pingky Nila Primasari; Endang Kartini Panggiarti
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.251

Abstract

The consolidated financial report is a financial report that contains information on the financial condition and financial position of the operating activities of a parent company and one or more subsidiaries. Which is as if the company is a single company. Financial statements provided by parent companies (that is, investors controlling subsidiaries) and companies that reflect investments in subsidiaries, associates, and joint ventures at cost. PSAK 4 concerning Separate Financial Statements was approved by the Financial Accounting Standards Board on 19 December 2013. This PSAK 4 revises PSAK 4 concerning Consolidated Financial Statements and Separate Financial Statements which was issued on 22 December 2009.
Pengaruh Kombinasi Bisnis Pt. Bank Syariah Indonesia (Bsi) Tbk Terhadap Perkembangan Ekonomi Syariah Di Indonesia Dinda Kusumaningrum; Putri Anggita Sari; Ariella Yoharin Panjaitan; Endang Kartini Panggiarti
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2304

Abstract

Considering the importance of economic activities in maintaining national stability, sharia banking is considered as an approach to boosting the nation's economy. Bank Rakyat Indonesia Syariah (BRIS), Bank Negara Indonesia Syariah (BNIS), and Bank Syariah Mandiri (BSM), three sharia banks that were previously in existence, have merged as a result of the growth of the sharia banking sector in Indonesia, into one business entity. The process of merging two companies into one, where one takes a new name and the other is dissolved while all its assets are combined into the still operating business, is known as a merger. Of course, mergers are carried out with a specific purpose, as is currently experienced by the banking industry. In the context of these concerns, researchers plan to explore the impact of the consolidation of three state-owned sharia banks on the development of Indonesia's sharia economy. The influence of PT business combinations is revealed through the use of a literature observation approach in this research. Indonesia's sharia economic growth will be considered with a focus on Bank Syariah Indonesia (BSI) Tbk. Secondary data for this research was obtained from various sources, including scientific journals, e-books, and other relevant sources. This research aims to investigate the influence of the Indonesian Sharia Bank (BSI) business combination on the development of the sharia economy in these countries
Psak 22: Implementasi Akuntansi Kombinasi Bisnis (Studi Kasus Merger Pt Indosat Ooredo Tbk. Dengan Pt Hutchison 3 Indonesia) Andriyanto Andriyanto; Fiya Zahrotunnisa; Endang Kartini Panggiarti
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2314

Abstract

. Business mergers are carried out with many goals, including increasing company profitability and efficiency. This research contains the application of business combination accounting to the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia with the implementation of PSAK 22. The aim of this research is to determine the impact of business combinations on company performance and income. The research method used is a literature study of journals, websites and previous articles. The results of this research include an overview of the application of business combination accounting and its impact on company performance and income. Through financial performance analysis carried out using ROA, ROE, PER and NPM, the results show a rapid increase after the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia. This research encourages companies to maintain their achievements and maintain the trust of investors and customers.
Analisis Penerapan Prinsip Penyajian Dan Pengungkapan Standar Akuntansi Keuangan Tentang Kombinasi Bisnis Pada Laporan Keuangan Pt Astra International Tbk Periode 2020-2022 Endang Kartini Panggiarti; Fanny Fauziah; Agnes Zerlinda Bella Nathania; Elvira Ayu Lestari
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2317

Abstract

The financial condition of a company is accurately and transparently reflected in its financial statements, so the company needs to pay attention to the principles of Financial Standards (SAK) in business combinations. The presentation and recognition of goodwill by PT Astra International Tbk. must comply with applicable financial accounting standards, in order to create good financial statements and facilitate users in understanding the contents of the financial statements. The purpose of this study is to find out how PT Astra International Tbk. applies the principles of presentation and disclosure of financial accounting standards in its financial statements for business combinations. The data collection method used in this study is secondary data in the form of consolidated reports for the period 2020 to 2022. The results of this study indicate that the presentation of PT Astra International Tbk's financial statements has complied with generally applicable standards and has presented the results of business combination activities in the form of goodwill recording by PT Astra International Tbk amounting to Rp824 billion in its financial statements.
Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Suparyono Suparyono; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.384

Abstract

This study aims to determine the effect of capital structure and company size on the value of financial sector companies. The data used is secondary data in the form of company financial reports listed on the Indonesia Stock Exchange. The samples used in this study were 47 financial sector companies listed on the Indonesia Stock Exchange. The data processing technique uses multiple linear regression which is carried out using the SPSS application. The results of the research that has been done are that there is no significant effect of capital structure and company size on the value of financial sector firms either simultaneously or partially.
Analisis Penerapan Prinsip Penyajian Dan Pengungkapan (PPP) Standar Akuntansi Keuangan Kombinasi Bisnis Di Laporan Keuangan PT Bank Rakyat Indonesia (Persero) Tbk Alifia Ninda Kariza; Muhamad Fani; Riska Oktavianti; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1807

Abstract

Financial Accounting Standards are accounting standards compiled by official institutions. SAK contains accounting rules and procedures, one of which is the principle of presentation and disclosure (PPP). Business combination is a phenomenon of the Company to gain control over another company operating as a business. This research uses descriptive analysis to collect data relevant to the topic of discussion, conducted by reviewing the financial statements of PT Bank BRI (Persero) Tbk. which can be accessed through the Indonesia Stock Exchange website. The result of this research is that the parent company implements a business combination system by identifying the acquired party based on its acquisition value. This research aims to apply and develop the information collected to find the best solution to study the process of business combination operations in the company.
Analisis Setelah Implementasi Merger Pada Perusahaan Telekomunikasi di Indonesia: Studi Kasus : Pt Indosat Ooredoo Hutchison Feni Haryani; Fitria Nasta’in; Ika Novitasari; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1818

Abstract

This study investigates the post-merger implementation at PT Indosat Ooredoo Hutchison, following the business combination agreement between PT Indosat Tbk and PT Hutchison Tri Indonesia. The merger implementation has substantial implications for both entities. The research employs a literature review methodology, conducting a descriptive analysis of preceding journals. Findings indicate a mixture of positive and negative effects resulting from the merger at PT Indosat Ooredoo Hutchison. Furthermore, the companies encounter various challenges in executing the merger. Limitations in this study include constraints related to available literature and the sample size, underscoring the necessity for refinements in subsequent research endeavors to yield comprehensive conclusions.
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 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 Try Savika 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 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 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 Nely Arifah Tulistyawati Ngafifatul Waro Nia Desy Arifiani Niken Rizqi Amborowati 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 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 Siti Anisatul Baiti Siti Arifah Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih 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