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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 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 CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Gemilang: Jurnal Manajemen dan Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Manajemen dan Ekonomi Kreatif Jurnal Kendali Akuntansi Jurnal Riset Manajemen Basic and Applied Accounting Research Journal 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 Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Economic and Education Journal (Ecoducation) Global Leadership Organizational Research in Management Ecoducation JEBA Jurnal Analisis Bisnis Ekonomi Jurnal Kendali Akuntansi Jurnal Manajemen Kreatif dan Inovasi Jurnal Akuntan Publik
Endang Kartini Panggiarti
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Implementasi Akuntansi Kombinasi Bisnis dan Analisis Kinerja Keuangan Sebelum dan Setelah Penerapan PSAK 22 Pada PT GoTo Gojek Tokopedia Tbk Amanda Salwa Desfana; Januar Arafi; Niken Rizqi Amborowati; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2061

Abstract

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.
Penerapan Strategi Lindung Nilai Pada Perusahaan Otomotif: Studi Kasus PT Astra International TBK Sektor Otomotif Anna Mubarokah; Alya Sari Khanifah; Rosario Putri Kusumaningtyas Mba Balu; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2062

Abstract

The importance of hedging is manifested in an international context, multinational companies face unique challenges related to currency fluctuations and geopolitical risks. PT Astra as a leading company in Indonesia with a very diverse business portfolio, is an interesting subject to be researched related to the strategies and hedging practices applied. Hedging can be done through various financial instruments such as futures, options, swaps, and other derivative instruments. PT Astra has successfully implemented an effective hedging strategy in dealing with risks in the automotive industry. This success is supported by the involvement of related parties, coordination between departments, and a good understanding of risk factors.
Analisis Perlakuan Akuntansi Atas Selisih Kurs Dalam Transaksi Mata Uang Asing PT Industri Jamu Dan Farmasi Sido Muncul Tbk Eka Fitriyani; Indriyani Nur Isnaeni; Satria Dwiky Sektiawan; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2095

Abstract

This research examines the accounting treatment of exchange rate differences and foreign currency transactions at PT Industri Jamu and Farmasi Sido Muncul Tbk, focusing on understanding the Financial Accounting Standards (FAS), particularly FAS No. 10. The analysis is conducted on the company's consolidated financial statements, exploring the impact of foreign exchange transactions, determination of functional currency, and foreign exchange rate risk. The results indicate that the company has adhered well to FAS provisions in presenting information regarding exchange rate differences and foreign currency transactions.
Analisis Penerapan Prinsip Penyajian dan Pengungkapan (PPP) Standar Akuntansi Keuangan Kombinasi Bisnis di Laporan Keuangan PT GoTo Gojek Tokopedia Tbk Septynia Heryudini; Defa Oktaviani; Anisa Muktidena Mutiara Astri; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2097

Abstract

Financial Accounting Standards (SAK) are guidelines for the preparation of corporate financial statements in Indonesia. There is a component of the Financial Accounting Standards that has an important role in business combination is the Presentation and Disclosure Principle (PPP) in the Financial Accounting Standards. A business combination occurs when one or more companies merge to form a new business entity separate from the merging companies. The method used in this research is descriptive analysis through the development of data related to the topic of discussion collected by reviewing the financial statements of PT GoTo Gojek Tokopedia Tbk which can be accessed on the Indonesia Stock Exchange (IDX) website. The result of this study is that PT GoTo Gojek Tokopedia Tbk has carried out business combination activities by identifying the party to be acquired and measuring the value based on a predetermined acquisition price in obtaining control in accordance with the percentage of ownership. This study aims to explain the application of business combination accounting based on PSAK 22 at PT GoTo Gojek Tokopedia Tbk. This research is intended as an effort to develop the knowledge obtained by the author in order to obtain an optimal solution in exploring the combination operation process carried out by PT GoTo Gojek Tokopedia Tbk.
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 : Universitas Katolik Widya Karya Malang

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.
Psak 38: Kombinasi Bisnis Entitas Sepengendalian Pada Pencatatan Laporan Keuangan Perusahaan Desy Kristiyati; Rohmah Umi Masruroh; Astrin Ramadhani; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2133

Abstract

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.
Analisis Penyajian PSAK 65 dan Relevansinya Terhadap PSAK 22 Dan PSAK 15 pada Laporan Keuangan Konsolidasi Perusahaan PT Mulia Industrindo Tbk. Aprilya Retno Sasviranti; Fevinia Ulfada; Fuad Andrian; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2139

Abstract

The presentation of Consolidated Financial Statements is regulated by the guidelines contained in the Statement of Financial Accounting Standards (PSAK) 65. Apart from these regulations, there are two additional PSAKs which regulate relevant aspects related to the presentation of Consolidated Financial Statements, namely PSAK 22 concerning Accounting for Business Combinations and PSAK 15 concerning Accounting for Investments in Associated Companies. This study aims to analyze the presentation of the Statement of Financial Accounting Standards (PSAK) 65 and its relevance to PSAK 22 and PSAK 15 in the context of preparing the Consolidated Financial Statements of PT Mulia Industrindo Tbk. The research method used is literature review with reference to on exploring published literature sources, especially articles has been published in a scientific journal. The research results show that PT Mulia Industrindo Tbk. hasimplementing PSAK 65 and being relevant to PSAK 22 and PSAK 15 in its consolidated financial statements is proven apply the ownership consolidation method in using its financial statements, which indirectly reflect activities business combination.
Analisis Perlakuan Akuntansi Atas Selisih Kurs Dan Transaksi Dalam Mata Uang Asing Serta Pengaruhnya Terhadap Laporan Keuangan PT Fks Food Sejahtera Uslifa Nurfagfira; Arif Kurniawan; Rio Rohman Saputra; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2158

Abstract

The purpose of this article is to analyze the treatment of foreign exchange differences and foreign currency transactions at PT FKS Food Sejahtera. At PT FKS Food Sejahtera, exchange rate differences and foreign currency transactions arise from overseas subsidiaries, loans, export sales, and various costs of the company's main purchases. The method used in this research is qualitative research, where PT FKS Food Sejahtera is the object of research. Information and data collection were obtained from literature studies and previous articles related to this topic, as well as PT FKS Food Sejahtera data taken from the annual report of PT FKS Food Sejahtera. The results showed that the treatment of foreign exchange differences and transactions in foreign currencies carried out by PT FKS Food Sejahtera was in accordance with the current PSAK.
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
Implementasi PSAK Pasal 65 dan Peraturan Pajak di Indonesia Pada Laporan Keuangan Konsolidasi yang Terdaftar di BEI Septiana Putri Pangestu; Lisna Miranda; Melinda Dyah Astuti; Endang Kartini Panggiarti
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.582

Abstract

Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that every company that acquires another company has issued consolidated financial statements and implemented PSAK 65 and the existing tax regulations in Indonesia.
Co-Authors Abrar Rizqi Destriawan Achmad Noerkhaerin Putra Adelia Furry Avriandi Adi Putra Pratama Adinda Alita Septiana Adwitia Dian Savitri 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 Alifia Ninda Kariza Almatin Reka Martian 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 Argarinjani, Restu Argina Citra Maharani Ariella Yoharin Panjaitan ARIF KURNIAWAN Arifah, Siti Astrin Ramadhani Astutik, Erni Puji Azis Muslim, Azis Azizah Wiekta Ashshabiriina Chaidir Iswanaji Cornellius Nathanael Hartanto Dania Dwi Rinita Dea Bintari Azaria Dea Nur Isnayani Defa Oktaviani Denada Rahmawati Desy Kristiyati Devi Ashari Devia Shafa Salsabila Devika Wahyu Ningtyas Dewi Dersanala Dhea Khoirunisa Dhimas Adian Rizqi Pradana Dinda Eka Putri Efendi Abdjul Dinda Kusumaningrum Dwi Luthfiyana Eka Ananda Ardiansyah Eka Era Mutia Eka Fitriyani Ellisa Noviana Dera Elvira Ayu Lestari Erna Kurniya Wati Erna Esti Rahmandani Evaralda Angelica Putri Fadila, Apriliya Ayu Fanny Fauziah Feni Haryani Fevinia Ulfada Fitria Nasta’in Fiya Zahrotunnisa Fuad Andrian Giyan Triani Sari hafan, fauziah aulia Harviyani Azzahra Heni Nur Anggraeni Ika Novita Sari Ikka Wulandari Imam Ari Fadhilah 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 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 Mia Nurmalia Miranda Jihan Muchammad Nauval Aziqi Hidayat Muhamad Fani Muhamad Riswantoro Muhamad Wahyudi, Muhamad Muhammad Agustian Sakha Muhammad Faisol Umam Muhammad Farih Fuadi Muhammad Fata Aditya Muhammad Rizki Mashuda Muhammad Rizqi Maulana Muhammad Wahid Mubarok Nabbal, Faesha Nabilah Maulita Nadia Mayluna Nadia Saraswati Nasywa Aininda Rohmawati Nasywa Salma Najmi 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 Nurul, Ari Nurul Fatimah Nurussyfa, Oktania Nuwun Priyono Oktania Nurussyfa Pingky Nila Primasari Pramudyastuti, Octavia Lhaksmi Putri Anggita Sari Rahma Aulia 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 Robby Asalukar Ridlo Rohmah Dani Andikasari Rohmah Umi Masruroh Rohmatun Rohmatun Rosario Putri Kusumaningtyas Mba Balu Sahrul Ramadan Ilham Sandra Audina Maharani SARI, SHAFA EDITYA KARTIKA Sasana, Hadi Sasana Satria Dwiky Sektiawan Selli Dwi Parwati Septi Yulia Ratih Septiana Putri Pangestu Septiawan, Indra Trisna Septynia Heryudini Silvia Maharani Siti Anisatul Baiti 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 Tegas Sidiq Tri Pamungkas Tesa Br Simbolon Tika Dwi Prasasti Tita Ulya Salsabila Umi Dwi Purwanti Uslifa Nurfagfira Vanio Bagas Saputra Vanni Putri Sukma Wibawani Via Rahmawati Wahyu Marginingtyas A.P 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 Indah Saputri Zainur Rifai Zarfina Fitri Aisyah