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ANALISIS PENGARUH FAKTOR KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI (STUDI KASUS PADA PT GLOBAL DIGITAL NIAGA TBK DAN PT ELANG MAHKOTA TBK PERIODE 2020 - 2024) Dinda Eka Putri Efendi Abdjul; Syafa Fatimatus Zahra; Dea Bintari Azaria; Argina Citra Maharani; Endang Kartini Panggiarti
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/3taqqk17

Abstract

Penelitian ini bertujuan untuk melihat bagaimana akuisisi PT Global Digital Niaga Tbk memengaruhi kinerja keuangan PT Elang Mahkota Teknologi Tbk pada periode 2020–2024. Analisis dilakukan menggunakan metode deskriptif dengan memanfaatkan data sekunder dari laporan keuangan, yang kemudian dibandingkan melalui sejumlah rasio seperti CR, ROA, ROE, NPM, EPS, dan DER sebelum dan sesudah akuisisi. Hasil analisis menunjukkan bahwa dampak akuisisi tidak bersifat seragam. Pada aspek profitabilitas, perusahaan justru mengalami penurunan yang cukup tajam. Baik ROA maupun ROE merosot hingga menjadi negatif setelah akuisisi, berlawanan dengan kondisi sebelumnya yang relatif stabil dan berada pada level positif. Namun, di sisi lain, kondisi likuiditas dan struktur permodalan perusahaan menunjukkan perbaikan. Rasio lancar (CR) meningkat, menandakan kemampuan perusahaan untuk memenuhi kewajiban jangka pendek semakin kuat, sementara DER menurun, yang berarti tingkat ketergantungan perusahaan pada utang ikut berkurang. Lebih lanjut, uji normalitas Shapiro Wilk mengungkapkan bahwa beberapa variabel seperti NPM, EPS, dan DER tidak berdistribusi normal. Hal ini menunjukkan bahwa data memerlukan perlakuan tambahan atau analisis lanjutan dengan metode non-parametrik.
LITERATUR REVIEW ENTITAS KONSOLIDASI DAN LAPORAN KEUANGAN KONSOLIDASIAN DALAM PERSPEKTIF STANDAR AKUNTANSI KEUANGAN INDONESIA Ahmad Azka Nur Mustafidan; Rejoz Yoel Graceson Sumonda; Yulindar Fahri Anfasya; Endang Kartini Panggiarti
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/tz30tt97

Abstract

Laporan keuangan konsolidasian (LKK) adalah representasi fundamental yang menyajikan substansi ekonomi sejati dari sebuah kelompok usaha, menjadikannya instrumen vital bagi pengambilan keputusan stakeholder. Kajian ini bertujuan melakukan peninjauan kritis terhadap konsep entitas konsolidasi dan penyusunan LKK dalam kerangka Standar Akuntansi Keuangan (PSAK) di Indonesia (PSAK 4, 22, 65, 110), menganalisis tantangan adopsi IFRS, dan menelisik risiko integritas data. Metode yang digunakan adalah Kajian Pustaka Sistematis (Systematic Literature Review) dengan teknik Sintesis Naratif Kritis terhadap empat literatur primer terpilih yang relevan. Temuan menunjukkan bahwa implementasi terintegrasi PSAK 15, PSAK 22, dan PSAK 65 secara substansial mampu meningkatkan transparansi dan akuntabilitas LKK, sejalan dengan Teori Entitas. Namun, LKK rentan terhadap inkonsistensi yang timbul dari disparitas konvergensi PSAK 22 (terutama dalam pengukuran nilai wajar dan penyajian NCI) dan ancaman yang lebih serius dari manipulasi laporan keuangan (overstatement revenue), yang membuktikan adanya agency problem dan kegagalan fungsi faithful representation. Implikasi dari temuan ini sangat mendesak: tidak cukup hanya kepatuhan teknis, melainkan diperlukan penguatan sistem pengawasan dan audit eksternal serta penjatuhan sanksi yang bersifat deteren oleh regulator. Rekomendasi ini krusial untuk menjaga kredibilitas dan stabilitas pasar modal dari kerugian sistemik akibat rekayasa keuangan.
PENERAPAN PSAK 65 PADA LAPORAN KEUANGAN KONSOLIDASIAN PT SEMEN INDONESIA TBK DAN ENTITAS ANAK Agnes Jovita Sari; Nia Nurlita; Eka Era Mutia; Maulidatul Khasanah; Endang Kartini Panggiarti
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/5v5jvq58

Abstract

Laporan keuangan konsolidasi merupakan laporan yang disusun oleh entitas konsolidasi untuk menggabungkan transaksi keuangan antara induk perusahaan dan anak perusahaan sebagai satu kesatuan. Laporan keuangan konsolidasi berisi transaksi-transaksi gabungan atas aset, pendapatan, beban, ekuitas, arus kas, dan kewajiban perusahaan induk dan perusahaan anak. Dalam penyusunan laporan keuangan konsolidasi, transaksi yang terjadi dalam internal entitas konsolidasi perlu dieliminasi untuk menghindari adanya pencatatan ganda yang dapat mengakibatkan pengakuan laba antar perusahaan dapat terjadi overstatement. Penyusunan laporan keuangan konsolidasi didasarkan atas standar baku. Salah satu standar yang mengatur mengenai laporan keuangan konsolidasi adalah PSAK Nomor 65. Penelitian ini bertujuan untuk mengetahui apakah penyusunan laporan keuangan konsolidasi yang disusun oleh PT Semen Indonesia (Persero) Tbk sudah sesuai dengan PSAK 65. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan pembahasan berupa uraian narasi deskriptif. Sumber data yang digunakan berupa data sekunder yaitu, laporan keuangan PT Semen Indonesia (Persero) Tbk tahun 2023 dan beberapa penelitian terdahulu yang diperoleh dengan metode literature review. Hasil penelitian menunjukkan bahwa PT Semen Indonesia (Persero) Tbk telah mengimplementasikan PSAK 65 dalam penyusunan laporan keuangan konsolidasiannya dengan adanya penggabungan laba perusahaan dan entitas anaknya serta penyusunan laporan keuangan konsolidasi secara lengkap.
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.
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 : International Forum of Researchers and Lecturers

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 : International Forum of Researchers and Lecturers

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. 3 No. 2 (2025): Juni: Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

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. 
Analisis Perbedaan PSAK 22 dan IFRS 3 Tentang Kombinasi Bisnis Pada Penyusunan Laporan Keuangan Konsolidasi Pada Perusahaan di Indonesia Afandi Afandi; Meira Chusnul Khotimah; Meylisa Eka Putri; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 3 No. 2 (2025): Juni: Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1888

Abstract

This research was conducted with the aim of knowing the differences between PSAK 22 and IFRS 3 regarding business combinations in the preparation of consolidated financial statements in companies in Indonesia. The type of method used is a qualitative method using a literature study approach because this approach provides an overview for researchers about the development of the topic of discussion. The data source used is secondary data that has been analyzed so that it can be developed to describe the research topic. Based on the results of the research analysis, there are several differences in PSAK 22 and IFRS 3, including the components of financial statements, disclosures in the statement of financial position, the term minority rights, extraordinary items, and in the presentation of long-term liabilities to be refinanced.
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