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Endang Kartini Panggiarti
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Analisis Merger Pada PT Indosat Tbk (ISAT) Terhadap PT Hutchison 3 Indonesia (H3I) Adi Putra Pratama; Abrar Rizqi Destriawan; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 3 No. 1 (2025): Maret: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.v1i4.1920

Abstract

This research aims to analyze the impact of the merger between PT Indosat Tbk (ISAT) and PT Hutchison 3 Indonesia (H3I) on both companies. Through a merger analysis approach, we identify key factors that influence the success or failure of the integration between these two entities. The research method is literature review to search a financial information and annual reports. Qualitative and quantitative analyses are used to measure the impact of the merger on the financial, operational, and reputational performance of both companies. The research findings indicate that the merger between ISAT and H3I has a positive impact on operational efficiency and economies of scale. However, challenges related to technology integration, corporate culture, and human resource management are also identified as critical factors that need to be addressed. Furthermore, this research discusses the implications of the merger on the telecommunications market in Indonesia and its impact on industry competition. These findings provide valuable insights for business practitioners, regulators, and academics interested in the study of merger impacts in the telecommunications sector.
Analisis Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Akuisisi: Studi Kasus pada Akuisisi PT Garudafood Putra-putri jaya Tbk terhadap PT Mulia Boga Raya Tbk Dewi Dersanala; Risma Indah Islami; Harviyani Azzahra; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 3 No. 1 (2025): Maret: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.v1i4.1937

Abstract

Financial performance is a description of a company's activities. Good financial performance can reflect the health conditions of good financial governance as well. The aim of this research is to analyze how the acquisition affects financial performance before and after the acquisition. The subject of this research used the acquiring companies PT Garuda Food Tbk and PT Mulia Boga Raya Tbk in the 2017-2022 period by examining the financial performance three years before and three years after the acquisition. This research is a type of comparative research, which means comparing financial performance between before and after the acquisition. The analysis in this research is measured using four financial ratios, namely Return On Assets (ROA), Return On Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). Based on the results of the analysis, it shows that there are significant differences in total ROA, ROE, CR and DER between before and after acquisition
Penerapan Akuntansi Kombinasi Bisnis Sebelum dan Sesudah Adopsi IFRS pada PT Bentoel Internasional Investama Tbk Almira Siva Devina Wijarnako; Ellisa Noviana Dera; Wahyu Marginingtyas A.P; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 2 No. 4 (2024): 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.v1i4.1951

Abstract

In the era of globalization, companies face intense competition alongside the implementation of PSAK 22 (revised 2010) in Indonesia, particularly in the merger between PT Bentoel Internasional Investama, Tbk. and PT BAT Indonesia, Tbk. in 2010. Utilizing the purchase method according to PSAK 22, this research applies a qualitative approach with content analysis to compare the practices of business combination accounting before and after the adoption of IFRS. The research focuses on how well PT Bentoel Internasional Investama Tbk. adheres to accounting standards, especially PSAK 22 after IFRS adoption. The adoption of PSAK 22 and IFRS enhances transparency, limits potential earnings management, and improves the quality of financial reporting. Although there is an improvement in disclosing minority rights and non-controlling ownership, these aspects still require further attention. With its positive impact, this research demonstrates that the implementation of PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk. can enhance the company's effectiveness in facing competition. Highlighting the positive impact of implementing PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk., the research reinforces transparency, integrity, and the quality of financial reporting related to business combinations. The company is expected to be more effective in dealing with competition by reducing opportunities for earnings management practices. Recommendations for further research include expanding the sample size and conducting comparative studies for a more comprehensive understanding.
Analisis Literatur mengenai Implementasi SAK EMKM dalam Penyusunan Laporan Keuangan Persekutuan Adwitia Dian Savitri; Tesa Br Simbolon; Septi Yulia Ratih; Nadia Mayluna; Endang Kartini Panggiarti
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i2.2305

Abstract

This literature review examines the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements for partnership entities. The study aims to analyze the application of SAK EMKM, identify challenges encountered during its implementation, and evaluate its benefits in improving the quality of financial reporting. This research employs a qualitative approach through a literature review method by collecting and analyzing relevant journals, books, articles, and previous studies related to SAK EMKM and partnership accounting. The findings indicate that the implementation of SAK EMKM contributes positively to the preparation of more structured, transparent, and reliable financial statements. The standard assists business entities in preparing statements of financial position and income statements in a systematic manner, thereby supporting managerial decision-making. However, its implementation remains constrained by limited accounting knowledge, inadequate human resources, and insufficient training and assistance for business owners. The review also reveals variations in the level of SAK EMKM adoption among business entities, influenced by financial management capabilities, educational background, and access to accounting education. Overall, the implementation of SAK EMKM has the potential to enhance financial reporting quality, accountability, and business sustainability, particularly in partnership entities.
Implementasi PSAK 10 dalam Menyusun Laporan Keuangan (Transaksi Mata Uang Asing) Mia Nurmalia; Yunita Indah Saputri; Vanio Bagas Saputra; Dania Dwi Rinita; Endang Kartini Panggiarti
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari: Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2190

Abstract

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.
Analisis Dampak Akuisisi Pada PT XL Axiata Tbk Terhadap PT Axis Telkom Indonesia Imam Ari Fadhilah; Muhammad Rizki Mashuda; Tegas Sidiq Tri Pamungkas; Endang Kartini Panggiarti
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari: Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2223

Abstract

Abstrac.This research investigates the impact of acquisitions on company financial performance. By analyzing financial data of a number of companies that have undergone acquisition process, this research aims to assess changes in key financial indicators such as net profit, revenue and cash flow. The research method for this research is a literature review to find information on financial reports and company performance. The impact caused by post-acquisition is that the company's financial performance has increased, especially profitability and activity. However, the aspects of liquidity and solvency did not experience significant changes. There were no negative changes in the company's financial performance. The findings of this research can provide insight into the effectiveness of merger and acquisition strategies in increasing or decreasing a company's financial performance. Managerial implications and recommendations for stakeholders will be discussed in the context of the results of this research.
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