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All Journal JAM Jurnal Pendidikan Akuntansi (JPAK) Monex: Journal of Accounting Research Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AdBispreneur Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Analisis Bisnis Ekonomi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan PRIVE: Jurnal Riset Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ekonomi Syariah dan Bisnis Jurnal Cakrawala Ilmiah JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Manajemen Kreatif dan Inovasi Jurnal Akuntan Publik Jurnal REP (Riset Ekonomi Pembangunan) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Maps (Manajemen Perbankan Syariah) Public Service And Governance Journal JIMEK
Endang Kartini Panggiarti
Jurusan Akuntansi, Fakultas Ekonomi ,Universitas Tidar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Increased E-commerce and Fintech Transactions During the Covid-19 Pandemic Ayunda Putri Nilasari; Retnosari Retnosari; Endang Kartini Panggiarti; Erni Puji Astutik
Jurnal Analisis Bisnis Ekonomi Vol 20 No 2 (2022): July-December
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v20i2.5963

Abstract

Activity restrictions to suppress the spread of the Covid-19 virus have made people take advantage of existing technology as well as the emergence of e-commerce and the ease of transactions creating business opportunities that greatly assist people in meeting their needs without having to leave the house and interact with many people. Researchers want to know the influence of the development of fintech, e-commerce, delivery services, lifestyle and banking security on meeting the online needs of the millennial community among students. The research method used is quantitative research with a sample of millennial society from Tidar University and Stekom University students. Various e-commerce applications, social media, fintech and online transportation are the most widely used by respondents 94.2% shoppe, 49.7% whatsapp and grab. Technological sophistication affects lifestyle in meeting needs during the pandemic because more than 75% answered agree and 45% strongly agreed. The lifestyle of today's society by utilizing technology becomes faster, more effective and efficient because more than 75% answered agree and 50% answered strongly agree. Respondents from Tidar University and Stekom University operate e-commerce applications that are available by taking advantage of the ease of transactions, 90% agree. The results of student responses to promos or free shipping coupons made them interested in making online purchases, 80% answered strongly agree. The results of the survey of student respondents regarding the security and ease of payment from banking services to conduct transactions either through e-banking or top up answered 75% agreed.
Analisis Kebijakan Akuisisi terhadap Return On Assets dan Return On Equity pada Perusahaan Pengakuisisi dan Perusahaan yang di Akuisisi Dewi Nur Aisyah; Devi Widiyawati; Endang Kartini Panggiarti
Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.82 KB)

Abstract

Analisis kebijakan akuisisi diukur terhadap Return on Assets (ROA) dan Return on Equity (ROE) pada PT Bank Setral Asia Tbk (BBCA) sebagai induk perusahaan sebelum adanya akuisis tahun (2017-2018) dan sesudah akuisisi tahun (2020-2021). Jenis dari penelitian kaliini adalah penelitian kualitatif yang diambil dari kasus akuisisi PT Bank Royal Indonesia oleh PT Bank Setral Asia Tbk (BBCA). Data yang digunakan berupa data sekunder yang dapat diperoleh dari laporan keuangan yang tersedia di BEI dengan website https://www.idx.co.id/ atau juga dapat ditemukan pada website PT Bank Setral Asia Tbk (BBCA) sebelum akuisisi tahun (2017-2018) dan sesudah akuisisi tahun (2020-2021). Penelitian kali ini memberikan hasil bahwa akuisisi berpengaruh negatif terhadap ROAdan ROE pada PT Bank Setral Asia Tbk (BBCA).
Analisis Penerapan Prinsip Penyajian dan Pengungkapan (PPP) Standar Akuntansi Keuangan tentang Kombinasi Bisnis pada Laporan Keuangan PT Bank Mandiri (Persero) Tbk Amanda Yulia Damayanti Manda; Martania Dwi Hapsari; Endang Kartini Panggiarti
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2566

Abstract

Standar Akuntansi Keuangan (SAK) merupakan pedoman yang digunakan di Indonesia untuk menyusun laporan keuangan perusahaan. Salah satu SAK yang memiliki peran penting dalam kombinasi bisnis adalah Prinsip Penyajian dan Pengungkapan (PPP) dalam SAK. Kombinasi bisnis terjadi ketika satu atau beberapa perusahaan bergabung untuk membentuk satu entitas usaha baru yang terpisah dari perusahaan-perusahaan yang melakukan penggabungan. Metode dalam penelitian ini adalah analisis deskriptif dengan mengembangkan data terkait topik pembahasan dikumpulkan dengan cara menelaah laporan keuangan dari PT Bank Mandiri (Persero) Tbk. yang ada di website Bursa Efek Indonesia (BEI). Hasil dari penelitian ini adalah PT Bank Mandiri (Persero) Tbk. dalam melakukan kegiatan kombinasi bisnis dengan mengidentifikasi pihak yang akan diakuisisi dan mengukur nilai berdasarkan harga perolehan yang telah ditentukan guna memperoleh pengendalian yang sesuai dengan presentase kepemilikan. Penelitian ini bertujuan untuk mengetahui bagaimana PT Bank Mandiri (Persero) Tbk. melakukan penerapan prinsip penyajian dan pengungkapan pada laporan keuangannya atas kombinasi bisnis yang ada pada perusahanya. Selain itu, penelitian ini bertujuan untuk menjelaskan penerapan akuntansi kombinasi bisnis berdasarkan PSAK 22 pada PT Bank Mandiri (Persero) Tbk. Adapaun penelitian ini dimaksudkan sebagai upaya dalam menerapkan ataupun mengembangkan ilmu yang diperoleh penulis agar mendapatkan solusi terbaik guna mendalami proses opersasi kombinasi yang dilakukan oleh PT Bank Mandiri (Persero) Tbk
Analisis Kebijakan OJK dalam Mendorong Intermediasi dan Pemulihan Ekonomi Dyah Paramita; Lira Fadia Rahma; Endang Kartini Panggiarti
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2573

Abstract

OJK is an institution that can later carry out supervision and management of the financial sector in Indonesia. The financial sector itself will be driven by two financial institutions, one of which still dominates the financial sector, namely public banking in Indonesia. The issues that will be discussed in this article are what are the policies issued by the OJK in encouraging intermediation and economic recovery?, and how are OJK policies related to improving intermediation performance in supporting economic recovery? This article aims to find out the policies issued by OJK in encouraging intermediation and economic recovery, and to find out OJK policies regarding improving intermediation performance in supporting economic recovery. In this article, the author will use a qualitative descriptive method with a literature review approach. Based on the literature reviews that have been obtained by researchers, on average previous research has found that one of the OJK policies that can encourage economic recovery is the credit restructuring policy. In addition to the credit restructuring policy, OJK also issued several policies to encourage economic recovery in Indonesia, namely policies to maintain real sector business fundamentals, follow-up stimulus policies, and policy synergies for economic recovery.
Analisis Kinerja Keuangan Sebelum dan Sesudah Akuisisi Pada Perusahaan PT Merdeka Copper Gold Rosyta Pratiwi; Isna Khoirinnisa; Endang Kartini Panggiarti
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2576

Abstract

Changes in the company's financial performance before and after the acquisition were assessed using financial ratios, namely liquidity ratios (Current Ratio and Net Working Capital to Total Assets), leverage ratios (Debt to Total Assets Ratio and Debt to Total Equity Ratio) and profitability ratios ( Return On Assets and Return On Equity). This type of research is a quantitative research studied in a case study. The data source used is secondary data taken from the official website of PT Merdeka Copper Gold https://merdekacoppergold.com/, namely the financial statements before the 2017-2018 acquisition and after the 2020-2021 acquisition. The results of this study are that the liquidity ratio has increased after the acquisition, the leverage ratio has decreased after the acquisition and the profitability ratio has also decreased after the acquisition company. This shows that PT Merdeka Copper Gold has a better financial performance after making an acquisition in terms of the liquidity ratio and leverage ratio, but if it is seen from the profitability ratio the financial performance of PT Merdeka Copper Gold has decreased after the acquisition.
ANALISIS FAKTOR YANG MEMPENGARUHI TRANSFER PRICING ANTAR PERUSAHAAN KONSOLIDASI DI INDONESIA Amalia Nessa Arlinda; Ayuk Yuliana; Endang Kartini Panggiarti
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 1 (2023): April 2023
Publisher : Melati Institute

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

Abstract

The development of national companies into international ones raises the potential for transfer pricing which can reduce state tax revenues. This study aims to describe aspects of transfer pricing from an accounting and tax perspective, the factors that most influence the consolidated company's decision to practice transfer pricing, and how to minimize the risk of loss of state revenue as a result of transfer pricing practices. Qualitative research with the type of descriptive statistical research and secondary data types obtained from various collections of articles through the Google Scholar page using the keyword "transfer pricing in Indonesia." The method used is data reduction and the research results include: (1) methods for calculating reasonable transfer prices in transfer pricing, namely CUP, RPM, Cost Plus Method, PSM, and TNMM. (2) The Director General of Taxes has the authority to redefine the amount of income and tax deductions and debts for taxpayers who have a special relationship with other taxpayers based on article 18 paragraph 3 of the Income Tax Law (3) Factors affecting transfer pricing, including tax avoidance, bonus mechanisms, and dept. covenant. (4) risk mitigation in minimizing the risk of loss of state revenue due to transfer pricing.
ANALISIS SKEMA KONSOLIDASI TRANSFER ANTAR PERUSAHAAN PADA ASET TIDAK LANCAR DAN TRANSFER PRICING Maulana Iqbal Pradana; Yudha Arya Dwi Kusuma; Endang Kartini Panggiarti
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 1 (2023): April 2023
Publisher : Melati Institute

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

Abstract

The author conducted this study with the aim of analyzing intercompany transfer consolidation schemes on non-current assets and transfer pricing from previous studies, using the library research method. The benefit of this research is to increase the knowledge of readers and stakeholders related to intercompany transfer consolidation schemes on non-current assets and transfer pricing. From this study, namely the subjective conclusions regarding the consolidation scheme of intercompany transfers on non-current assets and transfer pricing based on previous research, explaining that in the implementation of all statements in financial accounting related to consolidated reports, it is necessary to make material statements about the assets owned by the merging companies or the association on intercompany transfers of non-current assets. Based on PSAK No. 65, it is explained that the ownership of assets and liabilities in each company wishing to merge needs to be recorded validly in order to minimize or material misstatement in each financial statement. Then transfer pricing is needed as a negotiation space that provides a forum for dynamics and reciprocal relations for tax authorities and taxpayers. Transfer pricing is still a common practice and activity in multinational companies. In practice, it is necessary to have an evaluation from the tax authorities so that transfer pricing practices can be minimized.
PERAN OTORITAS JASA KEUANGAN (OJK) DALAM PENGAWASAN DAN PENCEGAHAN INVESTASI ILEGAL DI INDONESIA Rohmatun Rohmatun; Restu Argarinjani; Endang Kartini Panggiarti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.536 KB) | DOI: 10.31959/jm.v12i2.1472

Abstract

OJK is an institution that is tasked and responsible for supervising and preventing illegal investments, as stipulated in Law No. 21 of 2011 concerning OJK. OJK plays a role in overseeing all activities engaged in the financial services sector, one of which is illegal investment, so it is important for OJK to provide direction and legal protection to the wider community, especially those who have or will invest in the financial services sector, as well as people who invest in Indonesia. This research is important for OJK to provide knowledge about these investments. This research was conducted using the library law method. Based on the results of the research, it is found that according to Law Number 21 of 2011, OJK is an institution that has enormous authority, but at the same time it is also an institution that has the task of regulating and supervising all financial services institutions in Indonesia and the role of the prevention and supervision of the Financial Services Authority on illegal investments has had a positive influence on investment activities in Indonesia, starting with regulation and supervision as well as several other prevention and prosecution roles.
PROSES AKUISISI PERUSAHAAN: STRATEGI, TANTANGAN, DAN DAMPAKNYA BAGI KINERJA KEUANGAN PERUSAHAAN Faesha Nabbal; Annisa Nur Afifah; Endang Kartini Panggiarti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.536 KB) | DOI: 10.31959/jm.v12i2.1474

Abstract

This research was conducted with the aim of examining the acquisition process in the company, which can be seen from the strategies that the company must carry out, the challenges faced by the company and the impact on the company’s financial performance itself. This research was conducted using a qualitative method, namely literature review. The data sources obtained are secondary data, from previous studies and relevant literature sources. The research conducted resulted in the outcome that acquisitions are an effective strategy that can be used by companies to increase company value. In the acquisition of the company there are challenges that must be faced by the company and the impact on the company’s financial performance.
DAMPAK PENGGUNAAN METODE NILAI WAJAR TERHADAP NILAI PERUSAHAAN Dika Nurita; Josin Sitinjak; Endang Kartini Panggiarti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8294

Abstract

The use of fair value metode is something that affects the value of the company.  This study aims to test the impact of using the fair value method on company value. This type of research is qualitative research. This research uses the literature review method. The results of the study using  the literature study data analysis method, obtained the result that fair value is not always stable and can be fully trusted, especially when the market is illiquid or under pressure.  So, reasonable value can affect a company's market value, but it doesn't necessarily directly affect its intrinsic value or actual value. This is because fair value is based on the market's valuation of an asset or company at a given time.
Co-Authors Abdul Mustaqim Afidya Nafi’aturrohmah Afni Rahmania Ahya Amalia Lutfiana Amalia Nessa Arlinda Amanda Yulia Damayanti Manda Amelia Finda Azzahra Angela Rike Marshanda Annisa Nur Afifah Aprilia Rizka R Arella Laticia Br Perangin Angin Atika Atika Ayu Alfina Wijiyanti Ayuk Yuliana Ayunda Putri Nilasari Azis Muslim Azzah Dzakiyah Baiq Ismiati Cicih Widianingsih Dania Dwi Rinita Denada Rahmawati Devi Novita Sari Devi Widiyawati Devita Permatasari Dewi Nur Aisyah Dhea Ayu P Dian Restu Aji Dika Nurita Dimas Raka Fatchurisna’in Dita Dwi Puspitasari Dyah Paramita Eki Melina Widanti Enriko Teja Sukmana Erna Kurniya Wati Erni Puji Astutik Esti Rahmandani Eva Wulandari Fadilla Alya Ramadhani Faesha Nabbal Farid Darmawan Faridatul Jazilah Fatimah, Ari Nurul Fermina Julian Ade Purwanto Fidiyatul Mas ‘Amah Gilang Satria A Hadi Sasana Hishna Barron Savero Imam Ari Fadhilah Isna Khoirinnisa Josin Sitinjak Karimah Khoirunisa Azahra Krisna Rizqi Adi Hibatullah Kurniasari, Kenyo Kharisma Kusdianti Fatimah Lilis Lestyaningrum Lina Wati Lintang Yulfiani Lira Fadia Rahma Manurung, Herlina Martania Dwi Hapsari Masculine Muhammad Muqorobin Maulana Iqbal Pradana Mia Nurmalia Muh.Gibran Abdiel A Muhammad Rizki Mashuda Naeni Nangimah Naufal Luthfi Ramadhan Nugraheni, Agustina Prativi Nurjanah Nuwun Priyono Panca Safira Amelia Qurrota A’yunin Rahma Putri Wijayanti Ramdani, Deni Rania Wahyu Setyana Rayendra Ibnu Hawari Refa Indriani Restu Argarinjani Retnosari Reza Aryantina Reza Nur Hidayah Rohmatun Rohmatun Roikhatul Jannah Rona Khonsa Hanifah Rosiana Khafida Rosita Adjeng P Rosyta Pratiwi Salwa Qur'ani Shintya Novita Rahmawati Silvia Rizqi Ardiani Siska Yulita Siti Afidatul Khotijah Suci Nasehati Sunaningsih Supanji Setyawan Suparyono Suparyono Suryatimur, Kartika Pradana Syahrul Malazia Syifa Hanin Khusnunnisa Tegas Sidiq Tri Pamungkas Trisniyati Umi Salamah Untsa Aprimelia Valent R Vanio Bagas Saputra Vanny Himmatul Amalia Vina Aprilia Putri Wahyu Anggi Pratama Yudha Arya Dwi Kusuma Yuli Kurniasih Yulida Army Nurcahya Yunita Indah Saputri Yusni Kartika Cahyaningtyas