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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Dinamika Pendidikan Juara: Jurnal Riset Akuntansi Jurnal Ilmiah Pangabdhi JDE (Journal of Developing Economies) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Kajian Peradaban Islam Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Abdi Insani Review of Islamic Economics and Finance Abdimasku : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Business, Law, and Education Jurnal Kajian Peradaban Islam International Journal of Applied Finance and Business Studies Jurnal Pengabdian Pada Masyarakat Journal of Education Method and Learning Strategy Journal of Business Management and Economic Development Jurnal RAK (Riset Akuntansi Keuangan) Mutiara : Jurnal Ilmiah Multidisiplin Indonesia Pancasila International Journal of Applied Social Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Jurnal Pengabdian Masyarakat dan Riset Pendidikan West Science Islamic Studies Journal of International Multidisciplinary Research
Elis Mediawati, Elis
Universitas Pendidikan Indonesia
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Journal : Jurnal Review Pendidikan dan Pengajaran (JRPP)

 1 
ANALYSIS OF INTERNAL FACTORS THAT IMPACT THE COMPANY'S DECISION TO REVALUE ASSETS IN INDONESIA Lita Natalia; Elis Mediawati
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 6 No. 4 (2023): Volume 6 No 4 Tahun 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i4.22667

Abstract

This study investigates the internal factors influencing companies' decisions to revalue assets in Indonesia through a systematic literature review. Examining 20 relevant research articles, the research identifies key factors and their impact. Findings reveal that operating cash flow positively influences asset revaluation, enhancing asset valuation and liquidity. Fixed asset intensity, ownership structure, and leverage also play crucial roles. Larger firms with substantial debt are more likely to revalue assets, benefiting from improved financial ratios and creditor confidence. The military background of board members correlates with a preference for asset revaluation, potentially attracting funds and investors. Additionally, firms with lower market-to-book ratios tend to revalue assets to enhance financial performance, aligning with positive accounting theory. The study contributes valuable insights into the factors guiding asset revaluation decisions in Indonesia, providing a foundation for future research in this area.
ANALYSIS OF INTERNAL FACTORS THAT IMPACT THE COMPANY'S DECISION TO REVALUE ASSETS IN INDONESIA Lita Natalia; Elis Mediawati
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 6 No. 4 (2023): Volume 6 No 4 Tahun 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i4.23479

Abstract

Indonesia through a systematic literature review. Examining 20 relevant research articles, the research identifies key factors and their impact. Findings reveal that operating cash flow positively influences asset revaluation, enhancing asset valuation and liquidity. Fixed asset intensity, ownership structure, and leverage also play crucial roles. Larger firms with substantial debt are more likely to revalue assets, benefiting from improved financial ratios and creditor confidence. The military background of board members correlates with a preference for asset revaluation, potentially attracting funds and investors. Additionally, firms with lower market-to-book ratios tend to revalue assets to enhance financial performance, aligning with positive accounting theory. The study contributes valuable insights into the factors guiding asset revaluation decisions in Indonesia, providing a foundation for future research in this area.
A BIBLIOMETRIC ANALYSIS OF THE TERM “ISLAMIC SOCIAL REPORT”: RESEARCH CLASSIFICATION, RESEARCH TRENDS AND FUTURE DIRECTIONS Mediawati, Elis; Tullah, Dewi Sarifah; Hasibuan, David HM; Triyono, Bambang
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.27377

Abstract

This bibliometric analysis delves into the dynamic landscape of "Islamic Social Report" research, offering insights into the diverse themes and trends within the intersection of Islamic principles and social reporting practices. Through the classification of research clusters, exploration of temporal trends, and examination of citation metrics, the study provides valuable guidance for researchers, policymakers, and practitioners engaged in the realm of Islamic social reporting. However, limitations related to database selection and language bias are acknowledged. Future research opportunities include more inclusive analyses across diverse databases and languages, along with a deeper exploration of specific thematic areas within Islamic social reporting. This study serves as a roadmap for navigating the complexities of the field and informs strategic decision-making for sustainable development within Islamic principles.
TRANSFORMASI KOMBINASI BISNIS: IMPLEMENTASI DAN DAMPAK PSAK 22 TERHADAP KINERJA KEUANGAN PERUSAHAAN Ratnawati, Dini; Ardiani, Widha; Mediawati, Elis
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.28548

Abstract

Artikel ini memeriksa implementasi akuntansi kombinasi bisnis sebelum dan sesudah penerapan PSAK 22, yang kini dikenal sebagai PSAK 103 tentang Kombinasi Bisnis, dengan pendekatan studi literatur. Penelitian ini mengevaluasi pengaruh PSAK 22 terhadap kinerja keuangan perusahaan melalui analisis Return on Assets (ROA), Return on Equity (ROE), dan margin laba. Sebelum PSAK 22, perusahaan biasanya menggunakan metode "pooling of interest" atau "purchase method". Analisis dari penelitian sebelumnya menunjukkan bahwa kombinasi bisnis berpengaruh signifikan pada ROA, ROE, dan margin laba. Walaupun merger dan akuisisi seringkali meningkatkan kinerja keuangan, hasilnya berbeda-beda di berbagai sektor. Artikel ini bertujuan untuk menjadi referensi bagi penelitian lebih lanjut tentang kombinasi bisnis dengan PSAK 22/103, serta memerlukan studi kasus yang lebih luas dan variabel yang lebih beragam
Co-Authors Adirestuty, Fitranty Afiyana, Indria Fitri Alfianda Kurniawan Alifa, Muthia Nur Aminah, Neng Hasnah Siti Anggita, Delia Annisa Rizki Yanti Ardiani, Widha Auliya, Nanda Aulya, Raden Rizka Az-Zahra, Azka Amalia Azizah, Lies Badria Muntashofi David HM Hasibuan Delarosa, Angela Delina Herdian Septiani Dewi, Kusuma Evra Willya Evra Willya Fadhila, Vira Nurul Faishal, Mohammad Fauziah, Nur Israq Febrian, Jan Hafizah, Nadia Zalfa Hazim, Raihan Hidayat, Sabilla Dwi Lestari Ilham Hafizh Fadhillah Indra Pahala Ira Revita Ishmah Muthiah Iswari, Yuni Khoirunnisa, Tiara Cantika Kholis Frendika Kusumojati, Putri Pramestiwi Lazuardy, Muhammad Rafhael Linda Nurlaela Linuhung, Tiara Setra Lita Natalia Loso Judijanto M, M. Hernanda Zaki Matiin, Muhammad Azzam Maulana Yusuf Mery Mary Metyria Imelda Hutabarat Mokodenseho, Sabil Muhamad Syafii Nasim, Arim Nasution Hafifah Ningrum, Herawati Nopiyanti, Farida Nor Aishah Mohd Ali Nur Azizah, Alya Nuriyah, S. Rizka Nurrizqa, Rindiani Restu Nursya'bani, Anisa Pratama, Dimar Gemning Akbar Pujianie, Cindy Radina Angganis Rahman, Fauzan Binti Abdul Rahmat Hidayat Raihan Hazim Ramadhani, Sifa Aulia Ratnawati, Dini Revita, Ira Rida Ristiyana Rizky Adzan Maulana Rosalinda Rozaiha Ab. Majid S. Rizka Nuriyah Sabil Mokodenseho Safira, Mila Saiman, Nadhila Septia Salim, Farah Akmar Anor Salina Abdullah Salmawinata, Ilona Shalsanabila Ramadhani, Annisa Siti Aminah, Neng Hasnah Surya Anugrah Tamyiz, Nazhwa Nayla Putri Tazkiyah Mutiara Rahma Triyono, Bambang Triyono, Bambang Tullah, Dewi Sarifah Ulhaq, Nada Dhiya Ulya, Ade Wahyuni, Wulan Sri Waridah, Winda Weninggalih, Kinanti Widaningsih, Mimin Wijaya, Aditya Yolansyah, Priangga Ersa Zainal Arifin Zainal Arifin