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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Indrayani
Universitas Batam
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INTEGRATION OF ACCOUNTING SYSTEMS IN BUSINESS MERGERS Rezy Trilestari; M. Ibnu Suganda; Suhaimi; Yoana Badra; Ulfah; Indrayani; Muammar Khaddafi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 2 (2023): July (July-September)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i2.985

Abstract

The conclusions that can be drawn based on the discussion and explanation above are as follows: Acquisition is an effective strategy that can be used by companies to increase corporate value and competitive advantage. To achieve this, companies must consider various decisions and plan carefully to reach strategic decisions. The challenges faced by the company immediately after the acquisition were challenges to integrity, cultural factors, systems and procedures that differed between companies, which required adjustments. If the company cannot handle this challenge properly, it will cause acquisition failure. The impact of implementing the acquisition has not shown consistent results and on average it shows a decrease in the company's financial performance after the acquisition so that further studies are needed and the company should evaluate the effectiveness of the acquisitions carried out and be able to optimize available resources.
MERGER ACQUISITION IN THE INDONESIAN CONTEXT Indra; Mardalena; Siti Bakdiah; Raja Rafiza; Fakhrul Razak; Indrayani; Muammar Khaddafi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 2 (2023): July (July-September)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i2.993

Abstract

Merger and acquisition activities have been carried out not only in developed countries but also in Southeast Asia. In ASEAN countries investment activities carried out between countries reached US$ 4.4 billion in 2009, of which most were carried out in Singapore (46%), Indonesia (31%) and Thailand (13%) (KPPU, 2010). These three countries have various investment regulations, especially those related to mergers and acquisitions. This is important for maintaining competitive and efficient market activities. For regulations related to mergers and acquisitions, only 5 (five) ASEAN countries have competition laws, namely Indonesia, Singapore, Thailand, Vietnam and Laos. Merger and acquisition rules owned by each country vary from various aspects, be it the scope, nature of notification, financing, and related sanctions.
STUDY OF DIGITAL SERVICE TRANSFORMATION IN FINANCIAL TRANSACTIONS AT RAJA AHMAD TABIB HOSPITAL WITH SWOT ANALYSIS APPROACH Kristina Harahap; Erisna Dewi Ariyani; Andri Saputra; Susilo Budi Hartanto; Sepyenita; Syarifah Fatimah; Indrayani; Muammar Khaddafi; Jumadil Saputra
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.63

Abstract

In the existence of digital transformation in the field of health services in order to improve it. So that the Raja Ahmad Tabib of Regional Public Hospital has implemented a Hospital Management Information System (SIM-RS) which is integrated with the Quick Response Indonesian Standard (QRIS) as a tool for using digital transactions as a method of payment in cashier service products that are more transparent and accountable so that services for patients are more efficient and effective. Therefore, this study aims to identify the strengths, weaknesses, opportunities and threats to the transformation of digital services in financial transactions. Based on the SWOT analysis mapping, a strategy that is very suitable for the position of Raja Ahmad Tabib Hospital, namely the SO strategy (Comparative Advantage Strategy).
REVIEW OF FINANCIAL MANAGEMENT IN SUPPORTING VILLAGE FUND POLICIES TO IMPROVE VILLAGE DEVELOPMENT EFFECTIVENESS IN THE RIAU ARCHIPELAGO PROVINCE Fanni Okan Perdana; Yeni Ardianti; Raja Afrikurniawan; Ade Rahmah; Zauwahir; Syahrianis; Muammar Khaddafi; Indrayani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.64

Abstract

In increasing the effectiveness of village development, policies on the use of village funds are needed in order to create strong, advanced, independent and democratic villages. Then the management of village financial management is the main factor for supporting fund policies based on the Regulation of the Minister of Home Affairs No. 20 of 2018 as a reference in financial management by the village government in the Village Revenue and Expenditure Budget funds, which is a form of management of village finance to carry out openly and responsibly for the prosperity of the village community, but in the implementation of village development sourced from the State Revenue and Expenditure Budget funds are still not optimal in accordance with management functions. therefore, this journal conducts a review of financial management carried out by village government officials as executors in managing village funds through a qualitative descriptive method based on secondary data. So that the results of this study identify that in implementing village fund financial management, village government officials are needed who have qualities that are able to be transparent, accountable, participatory, and orderly as well as disciplined in managing the budget so that the purpose of village funds can be realized to be development in a fair and equitable manner.
ANALYSIS OF FACTORS OF SUCCESS AND FAILURE OF MERGER ACQUISITION Yunita; Hendri Maulana; Filya Fatriasari; Amri Sirait; Robi Sanjaya; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.65

Abstract

Based on previous research and phenomena, researchers will analyze the success and failure factors of mergers and acquisitions in order to gain a deeper understanding. The purpose of this research is to find out the factors that contribute to success and failure in the process of mergers and acquisitions. The research method used is qualitative research with descriptive analysis techniques, using library research. This study aims to describe current and past phenomena in the context of mergers and acquisitions, the results of the research show that the implementation of strict and comprehensive due diligence is an important factor in achieving success in conducting M&A. Organizational culture was identified as an important catalyst influencing the success rate of M&A. that strong and strategic leadership, including transformational leaders.
JOINT VENTURE AND STRATEGIC ALLIANCE Abdul Azis; Asmara Dewi; Auzar; Ganar Septyadi; Riduan Sihite; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.66

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio, Non Performing Financing, Financing To Deposit Ratio and Operating Expenses and Operating Income on profitability at PT. Sharia Aceh Bank. Where in this study profitability is seen from the return on assets (ROA). This study uses a quantitative method using the Autoregressive Distributed Lag (ARDL) approach. This study uses time series data or time series data where this research was conducted during the period 2012 to 2021. The results of this study indicate that the Capital Adequacy Ratio partially has no effect, Non Performing Financing partially has a positive and significant effect, Financing To Deposit Ratio partially has an effect negative and significant,
FACTORS INFLUENCING SUCCESS AND FAILURE IN MERGERS AND ACQUISITIONS : A Case Study of PT Unilever Indonesia Tbk Surawan; Syamsurizal; Nurdin Ihsan; Khaidir; Dwi Firda; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.67

Abstract

Mergers and Acquisitions (M&A) are commonly used strategies by companies to achieve growth, expand market share, gain access to new technologies, and attain competitive advantage. However, the M&A process does not always go as planned and can face complex challenges. Many companies experience failures in executing mergers and acquisitions, which impact organizational performance and shareholder value. Therefore, it is crucial to understand the factors that influence success and failure in this process, particularly in the context of multinational companies like PT Unilever Indonesia Tbk. The literature suggests that there are numerous factors contributing to the success or failure of mergers and acquisitions. These factors include clear strategies and objectives, effective operational integration, organizational culture management, strong leadership, effective change management, human resource management, and external factors such as market conditions and regulations. It is important for companies to carefully consider and manage these factors in their merger and acquisition processes. The case study of PT Unilever Indonesia Tbk serves as the focus of this research article. The company has undergone several mergers and acquisitions in its history, including notable acquisitions like PT Rexona Indonesia and PT Annapurna. Therefore, analyzing the factors influencing success and failure in the mergers and acquisitions of PT Unilever Indonesia Tbk can provide valuable insights for other companies planning M&A in the future. This research adopts a qualitative approach by collecting data through relevant literature studies, financial reports, and company publications. The collected data is then systematically analyzed to identify the factors influencing the success and failure of mergers and acquisitions in PT Unilever Indonesia Tbk. The findings of this research are expected to provide better insights and understanding of the factors influencing success and failure in mergers and acquisitions, particularly in the context of PT Unilever Indonesia Tbk. With a better understanding of these factors, companies can take appropriate steps to enhance the chances of success in the M&A process.
ANALYSIS OF FINANCIAL MANAGEMENT IN PORT BUSINESS ENTITIES KARIMUN DISTRICT Ady Hermawan; Andre Resta Ferdian; Azman; Febrianto Rinaldi; Prihandani; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.68

Abstract

The research aims to analyze and find out operational costs and financial performance for 2021-2022 at the Karimun Regency Port Business Entities. This study uses a quantitative descriptive approach, which is numerical data that is managed and analyzed. Data collection techniques used are observation, interviews, and documentation. As for the data analysis technique used in this study to determine operational costs used the operational cost budget formula and to determine the company's financial performance used profitability ratios, solvency ratios, liquidity ratios, and activity ratios. The results showed that the operational cost budget level was not efficient. Financial performance of the Karimun Regency Port Business Entity in 2021-2022 using profitability ratio analysis.
FACTORS AFFECTING THE PERFORMANCE OF USER GOODS ADMINISTRATOR/PROVIDER ADMINISTRATOR WITH LEADERS' COMMITMENT AS A MODERATING VARIABLE (EMPIRICAL STUDY IN THE RIAU ISLANDS PROVINCIAL GOVERNMENT) Nelly Huzrin Hood; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.71

Abstract

This study aims to examine the factors that influence the performance of administrators of user goods/administrators of auxiliary user goods with leadership commitment as a moderating variable within the Riau Archipelago Provincial Government. Factors that influence include the following competency, compliance, and motivation. The population in this study were all administrators of user goods/administrators of auxiliary user goods in the Riau Archipelago Provincial Government with purposive population using a total of 188 respondents. From a population 188 respondents only 128 respondents answered the questionnaire via the google form.So the sample for this study was 128 respondents. Data Analysis used SPSS Version 25. In this study, several tests were carried out including validity and reability tests, multicollineariry tests, heteroscedasticity tests, normality tests, multiple linear regression analysis, t (partial) tests, simultaneous F tesrs, and tests of coefficient of determination.
COST OF CAPITAL DERIVED FROM LONG TERM DEBT Isdawati; Deddy Surachmad; Dewi Agustina; Gana Vige Ortega; Indrayani; Damsar; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.84

Abstract

Company capital that is used from debt has a greater risk than the capital owned by the company itself. The company's capital used must be done optimally in order to minimize financial risks that can occur. The capital structure determines the use of debt by financial managers to fund company activities. Decisions on capital structure (capital structure) include the selection of sources of funds both from own capital and foreign capital in the form of debt. In this case, capital becomes an important element for the running of a strategic business where the company needs to conduct a study and determine the size of the company's needs and ability to provide capital to support the work or business that will be carried out.
Co-Authors ., Damsar Abdul Azis Ade Rahmah Adinda Purnama Sari Ady Hermawan Amri Sirait Andre Resta Ferdian Andri Saputra Armen Siagian Asmara Dewi Auzar Azman Deddy Surachmad Dewi Agustina Dwi Firda Erik Mario Sihotang Erisna Dewi Ariyani Fakhrul Razak Fanni Okan Perdana Febrianto Rinaldi Filya Fatriasari Fitria Lestari Pujiastuti Gana Vige Ortega Ganar Septyadi Harry Setiawan Hendri Maulana Indra Isdawati Jumadil Saputra Khaidir Kristina Harahap Kurnia Diana Lie Lie Lizania Syahputri M. Ibnu Suganda Mardalena Mardian Adma Gumilang Marlina Muammar Khaddafi Muhammad Fajar Erdiawan Nelly Huzrin Hood Nurdin Ihsan Pardamean H. Situmorang Prihandani Raja Afrikurniawan Raja Rafiza Rezy Trilestari Riduan Sihite Robi Sanjaya Sepyenita Siti Bakdiah Suhaimi Surawan Susilo Budi Hartanto Syahrianis Syamsurizal Syarifah Fatimah Syarifah Putri Agustini Alkadri Ulfah Yeni Ardianti Yoana Badra Yunita Zauwahir