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All Journal Management and Economics Journal (MEC-J) KACANEGARA Jurnal Pengabdian pada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL PUNDI IMARA : Jurnal Riset Ekonomi Islam Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengembangan Manajemen, Bisnis, Keuangan dan Perbankan Jurnal Abdimas ADPI Sosial Dan Humaniora AJAD : Jurnal Pengabdian kepada Masyarakat Parta: Jurnal Pengabdian Kepada Masyarakat Akuntansi'45 Indonesian Journal of Multidisciplinary Science Jurnal Akuntansi Syariah (JAkSya) JAKBS Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Imara: Jurnal Riset Ekonomi Islam Journal of Innovative and Creativity Management Studies and Business Journal Accounting Studies and Tax Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Journal of Economics and Management Jurnal Cendekia Ilmiah Ulil Albab Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Akuntansi Syariah (JAkSya)
Mega Rahmi
UIN Mahmud Yunus Batusangkar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Analisis Dampak Kombinasi Bisnis Melalui Akuisisi Terhadap Kinerja Keuangan Perusahaan Pada Sektor Finance Non Perbankan Yosep Eka Putra; Mega Rahmi; Sari Ramadani Fitri; Rahmi Rahmadani; Riza Yulia Putri; Rena Karmila
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/fs897a47

Abstract

This study analyzes the impact of acquisitions on the financial performance of non-banking financial companies listed on the Indonesia Stock Exchange during 2023–2025. A quantitative descriptive and causal design was used with a sample of 30 companies selected through purposive sampling. Financial performance is measured using ROA, ROE, DER, and NPM. Since the data are not normally distributed (p < 0.05), non-parametric tests (Friedman and Kruskal-Wallis) were applied. Descriptive results show high variability in performance indicators across firms. The results indicate no significant differences in ROA, ROE, DER, and NPM before and after acquisitions (p > 0.05), suggesting that acquisition synergies have not yet materialized in the short term and may require a longer period to have a measurable effect.
Pengaruh Other Comprehensive Income (OCI) terhadap Manajemen Laba pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2023–2025 Yosep Eka Putra; Mega Rahmi; Sonia Andari; Yona Amelia Agustin; Sherlina Yudistira; Syarifa Ainul Yaqin
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/tqwqdq92

Abstract

This study aims to analyze the effect of Other Comprehensive Income (OCI) on earnings management in consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2023–2025 period. The study used quantitative methods with secondary data in the form of financial statements and annual reports. The sample was selected using a purposive sampling technique, obtaining 42 observational data after filtering and removing outliers. OCI was used as the independent variable, while earnings management was measured using discretionary accruals using the Modified Jones Model approach. The analysis was conducted using classical assumption tests and simple linear regression. The results showed that OCI had no significant effect on earnings management, with a t-test significance value of 0.680 (>0.05). The R Square value of 0.004 indicates that OCI only explains 0.4% of changes in earnings management, with the remainder being influenced by other factors. Thus, OCI is not the primary factor influencing earnings management practices in consumer cyclical companies listed on the IDX during the 2023–2025 period.
Pengaruh Pendapatan Komprehensif Lain Terhadap Nilai Buku dan Harga Saham (Studi Kasus: 44 Perusahaan Tambang yang Terdaftar di Bursa Efek) Diva Fadillah Ramika; Hanif Hidayatullah; Indri Nazwah; Aditya Fahreza; Ahmad Valevi; Yosep Eka Putra; Mega Rahmi
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/1e0jrd25

Abstract

This study aims to analyze the effect of Other Comprehensive Income on book value and stock prices of mining sector companies listed on the Indonesia Stock Exchange. Other Comprehensive Income is a component that emerged from the adoption of IFRS-based accounting standards, encompassing items such as revaluation surplus on fixed assets, actuarial gains/losses on defined benefit plans, foreign currency translation differences, and changes in the fair value of certain financial instruments. This component is not recognized in net income, yet it directly affects company equity, potentially providing additional relevant information for investors in assessing firm performance and value. The research sample consists of 46 mining companies listed on the Indonesia Stock Exchange during a specified observation period, selected using the purposive sampling method. Data were analyzed using panel data regression with the assistance of [Eviews/SPSS, adjust as needed] software. The independent variable in this study is Other Comprehensive Income, while the dependent variables are book value per share and stock price. The results show that Other Comprehensive Income has a [significant/insignificant] effect on book value and a [significant/insignificant] effect on stock price. These findings indicate that the market [does/does not] respond to Other Comprehensive Income information in making investment decisions in the mining sector. This study is expected to contribute to investors, company management, and regulators in understanding the value relevance of the Other Comprehensive Income component in the financial statements of mining companies.
A Analisis Profitabilitas dan Debt to Equity Ratio Sebelum dan Sesudah Akuisisi pada Perusahaan Sektor Energi di Bursa Efek Indonesia Naysilla Rasya; Assyifatul Jamila; Doli Zulmita; Lusi Ramadhani; Mery Handayani; Yosep Eka Putra; Mega Rahmi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze differences in profitability and the debt-to-equity ratio (DER) before and after acquisitions among energy sector companies listed on the Indonesia Stock Exchange during the 2020–2025 period. This study employs a comparative method with a quantitative approach. The research sample was determined using purposive sampling, resulting in 29 companies that met the criteria. The data used consists of secondary data in the form of companies’ financial statements before and after acquisitions. Data analysis was conducted using descriptive statistics, the Shapiro-Wilk normality test, and the Wilcoxon Signed Ranks Test because the data were not normally distributed. The results indicate that there was no significant difference in profitability before and after the acquisition, as shown by an Asymp. Sig. (2-tailed) value of 0.792 (>0.05). Furthermore, there was no significant difference in the Debt-to-Equity Ratio (DER) before and after the acquisition, with an Asymp. Sig. (2-tailed) value of 0.964 (>0.05). These findings indicate that acquisition activities in the energy sector have not yet had a significant impact on short-term financial performance. Acquisitions more closely reflect a long-term expansion strategy, the benefits of which are expected to become apparent in subsequent periods.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) PADA UMKM VIROOM CRAFT Mega Rahmi; Ramadanis Ramadanis; Hanif Hidayatullah; Fakri Fakri; Hafizah Fauziah Hasibuan
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 9 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/68c8rd06

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan metode Activity Based Costing (ABC) dalam menentukan harga pokok produksi pada UMKM Viroom Craft, sebuah usaha kerajinan ecoprint di Kabupaten Tanah Datar. Selama ini, UMKM menggunakan metode tradisional sehingga pembebanan biaya masih kurang akurat dan dapat mempengaruhi keputusan manajemen. Penelitian dilakukan dengan pendekatan deskriptif kualitatif melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa metode ABC mampu memberikan perhitungan biaya yang lebih rinci berdasarkan aktivitas seperti pengolahan bahan, proses ecoprint, pemotongan, perakitan, pengendalian kualitas, dan pengemasan. Dengan pembagian biaya yang lebih tepat, UMKM dapat mengetahui konsumsi biaya setiap produk secara lebih akurat. Penerapan ABC juga membantu manajemen dalam menilai efisiensi proses produksi, menetapkan harga jual yang lebih rasional, serta meningkatkan akurasi informasi biaya untuk pengambilan keputusan. Secara keseluruhan, metode ABC memberikan manfaat signifikan bagi UMKM dalam meningkatkan efektivitas perhitungan biaya produksi dan mendukung perencanaan usaha.
RECONSTRUCTION OF THE FINANCIAL REPORT PREPARATION ON BUM NAGARI BERSAMA LKD LENGGOGENI IN SUNGAI TARAB DISTRICT IN 2024 BASED ON MINISTER OF VILLAGES, DEVELOPMENT OF DISADVANTAGED REGIONS, AND TRANSMIGRATION REGULATION NO. 136 OF 2022 Abdul Rauf; Sri Adella Fitri; Mega Rahmi; Nita Fitria; Khairul Marlin
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.16429

Abstract

The reconstruction of financial statement preparation aims to improve and enhance the quality of financial reporting in accordance with the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Regulation No. 136 of 2022. Financial statements must be prepared accurately and meet the criteria of understandability, relevance, reliability, and comparability, thereby providing a positive impact on the development of BUM Nagari Bersama LKD Lenggogeni in Sungai Tarab District and supporting managerial decision-making. This study employs a qualitative case study through field research using a descriptive and participatory approach involving the management, beginning with an initial survey and focus group discussion (FGD). Primary data were obtained from semi-structured interviews with the management of BUM Nagari Bersama LKD Lenggogeni, while secondary data were collected from financial transaction documentation for one accounting period, financial statements, and other supporting documents. Data analysis was conducted using thematic analysis, and source triangulation was applied to enhance data validity and reliability. The findings indicate that financial management, which had previously been poorly organized, was successfully reconstructed in a systematic manner and in compliance with applicable regulations. The reconstructed financial statements consist of an income statement, statement of changes in equity, statement of financial position, and cash flow statement.
Co-Authors A, Aysyah. A, Elsa Hidayatul Abdul Rauf AdeYulia Putri Aditya Fahreza Afriano, Bobi Afrinaldi Afrinaldi Agustin, Yona Amelia Ahmad Hadiyan Ahmad Valevi Aida, Resvina Alhayyu, Alhayyu Alhumairo, Kamila Alia Fatma Tanri Sari Amanda, Putri Aminah Tul Hikmah Amran, Elsa Fitri Andari, Sonia Andini, Nurmallah Annisa Putri Assyifatul Jamila Bunda, Dina Permata Cesy Anggraini Putri Claudea Amanda Dani, Bima Rahmad Debbyanggraiansyah Debbyanggraiansyah Desi Wulandari, Desi Devi, Nayla Permata Dhea Sabrina Putri Dhilsy Faisya Azzahra Dinata, Citra Putri Diva Avivah Diva Fadillah Ramika Diva Fadillah Ramika Doli Zulmita Dora Amelya Eficandra Fadhilah, Rahmah Fitri Fadila, Ulfa Fakri Fakri Faradilla Raudha Azievan Fatimah Azzahra Febby Tiara Revinda Fikri, Nurul Fitri, Sari Ramadani Guspendri, Nasfizar Guspendri, Nasfizar Hafidzha, Gustia Hafizah Fauziah Hasibuan Hakim, Muhammad Irfanul Hamdani, Muchlas Hanif Hidayatullah Hanif Hidayatullah Hasanah, Niddhatul Heryani, Novelia Hidayat, Vegi Sabrina Ileh Satria Indri Nazwah Intan Salsabilla Jenny Selvia Karmila, Rena Khairunnisaa Khairunnisaa Kholiza Pesma Lesmana Niagara Lestari, Winda Ayu Lusi Ramadhani Lusi Tartila M, Melati M. Tri Rahmat Fajri Madiah, Ainil Maharani, Khairunisa Maharani, Salsa Nanda Marlin, Khairul Masdar, Rita Maulana, Vickry Adha Yurdeka Melati Putri Melia, Yeni Mery Handayani Muhammad Erikko Abimayu Nabila, Aisyah Nabila, Liana Putri Naimatulhuda, Naimatulhuda Nanda Hasfizanurizal Nania Desriana Naysilla Rasya Nengsih, Ifelda Nirmala, Dina Nisa, Putri Khairul Nita Fitria Nita Fitria Nur Hazizah Oktavia, Abel Patriansah, Cerry Putra, Yosep Eka Putri Putri, Putri Putri Utami, Elfina Putri, Gushita Putri, Rani Meilani Putri, Riza Yulia Putri, Sherly Anike R, Ramadanis. Rahim, Alyah Nur Rahmadani . Rahmadani, Novida Rahmadani, Olivia Rahmadani, Rahmi Rahmah, Miftahur Rahmi Rahmadani Ramadani, Diva Ramadanis Ramadanis Ramadanis Ramadanis Ramadanis Ramadanis Ramadanis Ramadanis Ramadhani, Ilas Rauf, Abdul Rauf Rena Karmila Riska Okta Vadila Rita Masdar Rita Masdar Riza Yulia Putri Rohel, Natasya SAFITRI, LIDIA Saleh, Sri Madona Sari Ramadani Fitri Sari, Mila Yulia Satria, Ileh Septiani, Nazila Sherlina Yudistira Sonia Andari Sri Madona Saleh SRI RAHAYU Sulastri Caniago Syafni, Bintang Syarifa Ainul Yaqin Taufik Ismail Teguh Aprianto Trinovila, Rahmi Vadila, Riska Okta Valencia, Dheva W, Miftahusa’ada Wahyu Gusriandari Wulansari, Novani Yaqin, Syarifa Ainul Yenti, Elfina Yona Amelia Agustin Yosep Eka Putra Yudistira, Sherlina Yuliani, Dila Yusri, Misbah Zubaidah, Dea