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Rimi Gusliana Mais
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
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Analysis Of Financial Statements Of Company Operating Segments In Accordance With PSAK 108 At PT Mayora Indah Tbk And Its Subsidiaries Nur Miftahul Janah; Mutiara Rahmanisa; Ulfa Wati; Emanuel Bria; Rimi Gusliana Mais
International Journal of Multidisciplinary Research and Innovation Vol. 1 No. 2 (2025): Vol 1 no 2 December 2025
Publisher : Badan Usaha Milik Desa Berkaho Pungpungan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64084/ijmri.v1i2.92

Abstract

This study aims to analyze the application of Financial Accounting Standards (PSAK) No. 108 regarding the reporting of operating segments at PT Mayora Indah Tbk and its subsidiaries for the period 2023–2024. The research method used is descriptive qualitative, with data analysis techniques that include a 10% test on segment revenue, profit/loss, and assets. The results of this test show that two main segments packaged processed foods and packaged processed beverages meet the 10% threshold and are therefore required to be reported as operating segments. Conversely, the financial services segment did not meet the reporting criteria due to its contribution being below the materiality threshold set in PSAK 108. These findings suggest that the implementation of PSAK 108 at PT Mayora Indah Tbk is generally good but not fully effective, particularly in terms of the disclosure of insignificant segments. Although the company has largely adhered to segment reporting requirements, it still faces challenges in providing full transparency regarding smaller segments that do not have a significant impact on overall financial performance. This study is expected to serve as a useful reference for companies and stakeholders in Indonesia, guiding them to improve compliance with segment financial reporting standards. Additionally, the research highlights the importance of accurately applying materiality thresholds and ensuring that segment disclosures align with actual business activities. By improving segment reporting practices, companies can achieve more transparent and accountable financial reporting, which will ultimately enhance the decision-making process for stakeholders and foster greater trust in the company’s financial management.
Co-Authors Abdul Kadir Abu Abu, Abdul Kadir Achmad Jaelani Achmad, Aisah Achmadi Achmadi Adie Tirtakusuma Aeniyatul Muhaqiyah Agita Prima Istiqorul Agus Prasetyo Agus Prasetyo Agustina, Mia Ainun Komala Indah Ainun Komala Indah Aisha Candra Dewi Aji Dedi Mulawarman Aldina, Nabiilah Alifiani, Tika Allifia, Athaya Almurni, Siti Anggi Windu Safitri Ani Cahyadi Anisa Defi Julia Anisa Dwi Nurfajriah Anisya Dwi Fazriani Annisa Nurislami Annurria, Wanti Anselmus Rufus Kodu Apandi, Sukma Apriliasti, Tiftalief Sapta Aski Khoirunnisa Aulia Fuad Rahman Ayu, Arsukma Banowati, Anggun Putri Baya, Hindar Burda, Agustian Chandra, Rama Dahlifah, Dahlifah Damayanti, Defi Danny Syachreza Dea Maharani Dean Salomo Kumenaung Destiana, Aulia Destiana Desy Amaliati Setiawan Dewi Patmaningsih Dewi, Aisha Candra Dewi, Chintania Eka P Dhewi, Deasyanti Aryani Dika Fuji Okta Dwi Tiara Putri Edy Sarwono Eko Ganis Sukoharsono Elin Tri Budiyani Emanuel Bria Engkur Engkur Erita Oktasari Fachri, Muhammad Ridwan Fadlan Nuari Fajriana Ramadhanty Fajriati, Feti Fanisyah Maliki Faruqi, Faris Fathurrochman, Galih Fatikahsari, Inayah Fatiria, Mia Firman Hidayat Fitri Marlistiara Sutra Fransiska Aprilia Galih, Aufi Sekar Gatot Prabantoro Gustiawan, Deni Guvra, Hanifah Ellia Handoko Sakti, Sri Harimurti Wulandjani Harry Indradjit Soeharjono Hasan Hasan Hasanah, Alfiatul Hastuti, Dian Dwi Hasugian, Hotbin Hayuningtyas, Roro Hendarto, Deny Tri Hendra, Lim Hendrawati Hendryadi Hendryadi Henny Rahayu Heri Heri, Heri Hibaturrachman, Muhammad Fakhri Hotbin Hasugian Hotmavica Natalia Hudi, Norman Alam Iman S. Suriawinata Iman Sofian Suriawinata Imelda Aprileny Indah, Ainun Komala Irani, Julia Iswandi Jihan Alfadila Joko Bagio Santoso Juliono, Sigit Karlena, Neni Kawung, Goerge M.V. Khairunisa, Nabila khusnul khotimah Kirioma, Rosalinda Komalasari, Nistianti Krisdayanti, Septhia Ayu Kuncoro, David Sri Kurniawan, Rachmad Risqy Kusnoto, Margi Astatanu Lestari Lestari Lini Palindri Lubis, Mita Fatimah Maliki, Fanisyah Maserih Maserih Maulina, Azka Megayani Megayani Megayani, Megayani Merliyana Muhammad Anhar muhammad fikri Muhammad Ikhsan Mulyati, Ade Munir Munir , Munir Munir Munir Munir Munir, Munir Muslim Muslim Mustika, Maya Mutiara Rahmanisa Nabila Lutfiah Nuha Najah, Dhea Sholiviwanda Nawasiah, Nana Nelli Novyarni Nia Agusetiani Nia Sulfiani Nuari, Fadlan Nuning Lufiani Nur Miftahul Janah Nurafifah, Nurul Nurani, Nita Nursanita, Nursanita NURUL AZIZAH NURUL HIDAYAH Nuryasa Nuryasa Nuryati, Tutty Okta, Agatha Danar Kristia Oktasari, Erita Panjaitan, Sanni Fia Defela Pranggoro, Kukuh Preztika Ayu Ardheta Preztika Ayu Ardheta Prihatna, Nandang Priscila, Ega Purbojati, Nurrakhman Rabbani, Fadhli Arr Rahmat, Nur Ridwan Maronrong Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F Hasibuan Roberto Josua Fermadius Hasibuan Rommel Togatorop Romsiyatul Afifah Roviah, Roviah Rumondang, Ester Saefurahman, Asep Safitri, Adelia Safitri, Raisa Arifahani Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis, Saiful Sakti, Sri Handoko Salsabila, Nadia Salsabila, Thoriqoh Saputra, Pandu Perdana Saputri, Mutiara Indah Sarah, Naomi Christine Sari, Hastuti Indra Sari, Nurul Indah Shafa Ardhita Putri Sintawati, Sri Siti Nafisah Sitio, Maha Pradana Siwu, Hanly F.J Soetjiati Soetjiati Sovitriana, Rilla Sri Handoko Sakti Stefani Darmawan Sugiono, Edi Sukamto Sukamto Sumitro Sumitro Supriadi Thalib Suryadi, Arief Suwantika, Suwantika Syafrinaldi, Zidan Timothy Tanujaya Tuti Alawiyah Ulfa Wati Uun Sunarsih Wahyudin Halim Wahyuni, Sinta Sri Wastuaji, Agung Winda Wulandari Winda Wulandari, Winda Wiwiek Rabiatul Adawiyah Wulandari, Amanda Wulansari, Siti Sarah Yaqin, Lilis Ainul Zainal Abidin Zainal Abidin Zainal Abidin