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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 Ilmiah Akuntansi Kesatuan Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Ekonomi Syariah dan Bisnis Jurnal Cakrawala Ilmiah JAKA (Jurnal Akuntansi, Keuangan dan Auditing) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Manajemen Kreatif dan Inovasi Jurnal REP (Riset Ekonomi Pembangunan) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Maps (Manajemen Perbankan Syariah) Public Service And Governance Journal Escalate : Economics and Business Journal Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi QAZI : Journal of Islamic Studies JIMEK Indonesia Economic Journal Jurnal Akuntansi dan Sistem Informasi Referensi Islamika: Jurnal Studi Islam
Endang Kartini Panggiarti
Jurusan Akuntansi, Fakultas Ekonomi ,Universitas Tidar
Religion 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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Analisis Rasio Likuiditas dalam Mengidentifikasi Potensi Kepailitan dan Proses Likuidasi Bertahap pada PT. Sri Rejeki Isman Tbk. pada Tahun 2023 Laras Ayu Wulandari; Rohmah Dani Andikasari; Nasywa Salma Najmi; Zarfina Fitri Aisyah; Endang Kartini Panggiarti
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5tx7yh71

Abstract

The purpose of this study is to analyze liquidity ratios to identify the potential for bankruptcy and the gradual liquidation process of PT Sritex in 2023. The method used is descriptive qualitative, using a financial ratio analysis approach (current ratio, quick ratio, cash ratio) in Sritex's 2023 annual financial report. The results show that the current ratio (1.74) and quick ratio (1.11) are still above 1, but the cash ratio is only 0.02, indicating very severe liquidity, indicating that the company is experiencing severe financial pressure, leading to financial distress and bankruptcy as a long-term impact. The court declared PT Sritex bankrupt in October 2024. The gradual liquidation process was then carried out by the curator through pre-liquidation, initial liquidation, and advanced liquidation stages. In conclusion, a low cash ratio and capital deficiency are accurate indicators of potential bankruptcy
Analisis PSAK 221 atas Selisih Kurs dan Transaksi Valuta Asing serta Implikasinya terhadap Laba Amanda Ajeng Larasati; Hasnaa Shaula Akmal; Namira Shalsabilla; Naswadhiya Naswadhiya; Endang Kartini Panggiarti
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/vfcxrt57

Abstract

Meningkatnya aktivitas bisnis internasional menyebabkan perusahaan melakukan transaksi dalam mata uang asing yang berpotensi menimbulkan selisih kurs dan memengaruhi kinerja keuangan perusahaan. Penelitian ini bertujuan untuk menganalisis penerapan PSAK 221 atas selisih kurs dan transaksi valuta asing serta implikasinya terhadap laba PT Astra Internasional Tbk. Metode yang digunakan adalah deskriptif kualitatif dengan data sekunder berupa laporan keuangan PT Astra Internasional Tbk tahun 2024. Analisis dilakukan terhadap penentuan mata uang fungsional, pengakuan transaksi valuta asing, perlakuan akuntansi atas selisih kurs, serta dampaknya terhadap laba perusahaan. Hasil penelitian menunjukkan bahwa PT Astra International Tbk telah menerapkan PSAK 221 sesuai dengan ketentuan yang berlaku, termasuk dalam penggunaan rupiah sebagai mata uang fungsional dan pengakuan selisih kurs. Selain itu, selisih kurs yang terjadi pada tahun 2024 tidak memberikan pengaruh yang signifikan terhadap laba perusahaan. Temuan ini menunjukkan bahwa penerapan PSAK 221 mendukung penyajian laporan keuangan yang lebih andal dan relevan.
KAJIAN LITERATUR: PENGARUH MERGER DAN AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN Fadya Nafisah; Mira Choirunnisa; Fadiya ‘Aqila Rahma; Endang Kartini Panggiarti
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/se5mcj88

Abstract

 This research aims to describe the impact of mergers and acquisitions on corporate financial performance based on a literature review of previous research. The method used is a qualitative approach through a literature review utilizing secondary data from relevant studies. A total of 25 studies analyzed commonly used financial performance indicators, such as ROA, ROE, CR, DER, DAR, and TATO. The results of the review show that the impact of mergers and acquisitions on company financial performance varies and is inconsistent across industries and observation periods. Several studies found a significant increase in profitability and liquidity, while most other studies showed no significant change in financial ratios after the merger. These findings confirm that the success of mergers and acquisitions is highly dependent on the effectiveness of integration and the internal conditions of the company.
ANALISIS PENERAPAN PSAK 65 DAN RELEVANSINYA TERHADAP PSAK 15 DAN PSAK 22 DALAM LAPORAN KEUANGAN KONSOLIDASI PT BANK MANDIRI (PERSERO) TBK TAHUN 2024 Yunita Kusumaningrum; Tiara Ayu Wardani; Diana Fitriyani Putri; Amelia Eka Diyanti; Endang Kartini Panggiarti
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pn92h225

Abstract

Thisl study aimsl to lanalyze the limplementation of PSAK 65, PSAK 15, and lPSAK 22 in lthe preparation of lconsolidated financial lstatements of lPT Bank Mandiri (Persero) Tbk. This lresearch is lqualitative and descriptive, lwith data lcollection techniques lusing documentation methods on lthe company's consolidated financial reports, annual reports, and other official documents during the reporting period of 2024. The analysis results indicate that the company has consistently applied PSAK 65 in consolidating all controlled subsidiary entities with ownership above 50%. The applicationl of PSAK 15 lhas also been lcarried out by the company inl recording investments in associate entities using the equity method after PT Bank Mandiri (Persero) Tbk acquired a 20% stake in PT Asuransi Inhealth Indonesia. The recognition and impairment testing of goodwill arising from business combinations have lbeen in laccordance with lPSAK 22. It lcan be lconcluded that lthe implementation lof these three standards ensures lthat the lconsolidated financial lstatements of lBank Mandiri (lPersero) Tbk lare prepared transparently, accurately, and lin accordance lwith generally laccepted accounting lprinciples, thus providing la comprehensive picture lof the group's lfinancial position and financial performance.
SYSTEMATIC LITERATURE REVIEW: DAMPAK AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA Rahmania Dewi; Fira Fira; Amanda Dewi Fadillah; Aurora Choirunnisa; Endang Kartini Panggiarti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8n3ac165

Abstract

This study aims to comprehensively examine previous research findings regarding the impact of acquisitions on the financial performance of companies listed on the Indonesia Stock Exchange. In the business world, acquisitions are often used as a strategy to expand markets, improve operational efficiency, and strengthen competitive positioning. However, prior studies have shown inconsistent results, indicating the need for a more comprehensive literature review. By applying the Systematic Literature Review (SLR) method, this research analyzes ten journal articles published between 2021 and 2024. The findings reveal that some studies report improvements in efficiency and profitability after acquisitions, while others indicate a decline or no significant changes in financial performance. These variations are influenced by factors such as industry characteristics, financial conditions, and the effectiveness of post-acquisition integration. Overall, this study concludes that acquisitions do not necessarily lead to improved financial performance.
IMPLEMENTASI PSAK 22 TENTANG KOMBINASI BISNIS DAN DAMPAKNYA TERHADAP PENYAJIAN LAPORAN KEUANGAN BANK SYARIAH INDONESIA (BSI) HASIL MERGER TAHUN 2021 Fatima Nur Janah; Haniifah Khoirunnisaa; Anna Nailul Farchani; Devina Triarshinta; Endang Kartini Panggiarti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/83vmn368

Abstract

A merger is a corporate strategy that aims to strengthen capital structure, expand business scope, and improve operational efficiency. On February 1, 2021, three state-owned Islamic banks, namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah, officially merged to form Bank Syariah Indonesia (BSI), making it the largest merger in the history of Islamic banking in Indonesia. This study aims to analyze the application of PSAK 22 in the merger process, particularly regarding the assessment of the fair value of assets and liabilities, the recognition of goodwill, and the quality of disclosure in the consolidated financial statements. This study utilizes a qualitative descriptive approach by analyzing BSI's 2021–2023 financial audit reports, OJK publications, and IAI regulations. The findings indicate that BSI has met the formal compliance standards of PSAK 22 through the implementation of the Purchase Price Allocation (PPA) and the evaluation of goodwill impairment. However, transparency regarding the valuation methodology, cash flow assumptions, discount rates, and valuation sensitivity is still lacking, giving rise to the risk of information asymmetry and the possibility of goodwill overvaluation. Therefore, increased transparency in disclosure is necessary to ensure that the quality of BSI's reporting is comparable to global best practices and to strengthen stakeholder confidence after the merger.
ANALISIS PENGARUH PROJECT COST MANAGEMENT DAN STANDARD MARKUP PRICING SEBAGAI STRATEGI BERKEMBANG BUKIT GRHADIKA GARDEN AGRO EDUWISATA DI MASA PANDEMI Indra Trisna Septiawan; Endang Kartini Panggiarti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 1 (2022): January 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i1.105

Abstract

This study aims to assess the approach employed by the research object, namely Bukit Grhadika Garden Agro Eduwisata, in order to survive the pandemic. This is a qualitative study employing a descriptive approach. Interviews with study subjects are used to elicit reliable and accurate information, which is supplemented by secondary data. This research examines the effect of Project Cost Management and Standard Markup Pricing strategies on cost reductions necessary to survive the pandemic. The findings revealed that the measures employed, namely Project Cost Management and Standard Markup Pricing, had a positive influence in the development of Bukit Grhadika Garden Agro Eduwisata during the pandemic. The Project Cost Management strategy used to develop Agro Edutourism has a significant impact on the development and improvement of tourist attractions that are more appealing to potential visitors, even during a pandemic. In addition, tourism marketing via online media is quite attractive and helps increase the number of tourists. Additionally, Standard Markup Pricing increases visitor interest as well. This study finds that the management of Bukit Grhadika Garden Agro Eduwisata's business strategy enabled the company to survive the pandemic
IMPLEMENTATION OF SHARIA-BASED FINANCIAL SYSTEM BY OJK: PROMOTING A SUSTAINABLE AND INCLUSIVE ECONOMY Krisna Rizqi Adi Hibatullah; Naufal Luthfi Ramadhan; Endang Kartini Panggiarti
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.666

Abstract

The OJK plays a pivotal role in developing financial products that adhere to Shariah principles, as well as promoting financial inclusion through the expansion of microfinance and the enhancement of the infrastructure and ecosystem of the Shariah financial sector. Furthermore, the OJK actively engages in fostering Shariah financial literacy within the community and collaborates with various stakeholders to improve accessibility to Shariah finance. This article aims to examine the implementation of a Shariah-based financial system by the Financial Services Authority (OJK) with the aim of fostering sustainable and inclusive economic growth. The research methodology employed in this article is qualitative descriptive research, which elucidates the Shariah financial system implemented by the OJK to drive sustainable and inclusive economics. This article underscores the importance of sustainable economic growth and emphasizes the necessity of cooperation between the government, private sector, civil society, and international institutions to achieve these objectives. The OJK assumes a critical role in overseeing and ensuring the compliance of financial institutions with Shariah principles, while also advocating for awareness and understanding of Shariah finance and its associated benefits through educational and training programs. This article highlights the significance of enhancing awareness and understanding of the Shariah-based financial system among Indonesian society, and proposes measures that can be undertaken by the OJK to promote this objective. It underscores the importance of public education and awareness programs aimed at increasing knowledge and appreciation of Shariah finance, thereby contributing to a more sustainable and inclusive economic landscape in Indonesia.
Collaborative Ecosystems and Performance Constraints of Islamic MSMEs: Evidence from Magelang Raya Muhamad Wahyudi; Chaidir Iswanaji; Siti Afidatul Khotijah; Endang Kartini Panggiarti; Alfin Rochman Wicaksono
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4280

Abstract

Islamic MSMEs have become an important driver of Indonesia’s growing Islamic economic sector, yet their development is still constrained by limited financing access, weak managerial capacity, and insufficient ecosystem support. Despite strong potential across various regions, the lack of comprehensive data and persistent structural barriers continue to hinder efforts to strengthen their competitiveness and long-term sustainability. This study aims to analyze the potential, challenges, and strengthening strategies of Islamic MSMEs in Magelang Raya. A mixed-method approach was employed, combining survey data from 214 respondents with focus group discussions involving stakeholders. The findings reveal that Islamic MSMEs possess great potential with a relatively high level of sharia compliance but face major obstacles such as limited access to Islamic financing, low financial literacy, and weak institutional support. Cross-tabulation analysis shows significant relationships between the number of employees and the need for external support, while Exploratory Factor Analysis identifies latent factors including limited capital, mentoring, and market access. Strengthening strategies based on Maqashid Sharia, Resource-Based View, and the Entrepreneurial Ecosystem framework recommend multi-stakeholder collaboration in providing sharia financing, managerial training, and digital marketing to enhance the competitiveness of Islamic MSMEs in Magelang Raya.
Literature Reflection on Financial Statement Consolidation from the Perspective of the Statement of Financial Accounting Standards (PSAK) Siti Nur Aini; Elvira Fitri Nuraini; Dionisius Andika Wisnu Pradana; Endang Kartini Panggiarti
Escalate : Economics and Business Journal Vol. 2 No. 03: Creative Resilience and Market Innovation: Strategies for Sustainable Business Growth
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i03.340

Abstract

This article aims to analyze and compare consolidated financial statements from year to year based on the provisions and guidelines stipulated in the Statement of Financial Accounting Standards (PSAK). Using a literature review approach, this study highlights changes in presentation, disclosure, and the impact of the implementation of the latest PSAK on the consistency and transparency of an entity's financial statements. The implementation of PSAK has brought significant progress to the quality of consolidated financial statements in Indonesia. However, improvements in practice are still needed, particularly in harmonization between PSAKs, improving internal control, and uniformity of disclosure to make financial statements more relevant and transparent.
Co-Authors Abdul Mustaqim Afidya Nafi’aturrohmah Afni Rahmania Ahya Amalia Lutfiana Alfin Rochman Wicaksono Alfina Claris Salsabila Ali Hasan Mustofa Amalia Nessa Arlinda Amanda Ajeng Larasati Amanda Dewi Fadillah Amanda Yulia Damayanti Manda Amelia Eka Diyanti Amelia Finda Azzahra Angela Rike Marshanda Anna Nailul Farchani Annisa Nur Afifah Aprilia Rizka R Arella Laticia Br Perangin Angin Atika Atika Aurora Choirunnisa Ayu Alfina Wijiyanti Ayuk Yuliana Ayunda Putri Nilasari Azis Muslim Azzah Dzakiyah Baiq Ismiati Chaidir Iswanaji Cicih Widianingsih Dania Dwi Rinita Denada Rahmawati Devi Novita Sari Devi Widiyawati Devina Triarshinta Devita Permatasari Dewi Nur Aisyah Dhea Ayu P Dian Restu Aji Diana Fitriyani Putri Dika Nurita Dimas Raka Fatchurisna’in Dionisius Andika Wisnu Pradana Dita Dwi Puspitasari Dyah Paramita Eki Melina Widanti Elvira Fitri Nuraini Enriko Teja Sukmana Erna Kurniya Wati Erni Puji Astutik Esti Rahmandani Eva Wulandari Fadilla Alya Ramadhani Fadiya ‘Aqila Rahma Fadya Nafisah Faesha Nabbal Farah Nazal Nabila Farid Darmawan Faridatul Jazilah Fatima Nur Janah Fatimah, Ari Nurul Fermina Julian Ade Purwanto Fidiyatul Mas ‘Amah Fikrotun Nabila Fira Fira Gilang Satria A Hadi Sasana Haniifah Khoirunnisaa Hasnaa Shaula Akmal Hishna Barron Savero Ikhtiara Anggitiya Intan Imam Ari Fadhilah Indra Trisna Septiawan Isna Khoirinnisa Josin Sitinjak Karimah Keyne Fausta Joan Khoirunisa Azahra Krisna Rizqi Adi Hibatullah Kurniasari, Kenyo Kharisma Kusdianti Fatimah Laras Ayu Wulandari Lilis Lestyaningrum Lina Wati Lintang Yulfiani Lira Fadia Rahma Manurung, Herlina Martania Dwi Hapsari Masculine Muhammad Muqorobin Maulana Iqbal Pradana Mia Nurmalia Mira Choirunnisa Misnen Ardiansyah Moh. Tamtowi Mohamad Narandika Muh.Gibran Abdiel A Muhamad Wahyudi Muhammad Rizki Mashuda Mutya Rizki Rahayu Nadia Mayluna Naeni Nangimah Namira Shalsabilla Naswadhiya Naswadhiya Nasywa Salma Najmi Naufal Luthfi Ramadhan Nugraheni, Agustina Prativi Nurjanah Nuwun Priyono Panca Safira Amelia Qurrota A’yunin Rahma Putri Wijayanti Rahmania Dewi Ramdani, Deni Rania Wahyu Setyana Rayendra Ibnu Hawari Refa Indriani Restu Argarinjani Retnosari Reza Aryantina Reza Nur Hidayah Rifda Salma Rafifa Risya Najwa Irawan Rohmah Dani Andikasari 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 Siti Afidatul Khotijah Siti Nur Aini Sofia Nafingatun Hasanah Suci Nasehati Sunaningsih Supanji Setyawan Suparyono Suparyono Suryatimur, Kartika Pradana Syahrul Malazia Syifa Hanin Khusnunnisa Tegas Sidiq Tri Pamungkas Tiara Ayu Wardani Trisniyati Umi Salamah Untsa Aprimelia Valent R Vanio Bagas Saputra Vanny Himmatul Amalia Viko Surya Pratama Vina Aprilia Putri Wahyu Anggi Pratama Windy Nur Sulistyaningrum Yudha Arya Dwi Kusuma Yuli Kurniasih Yulida Army Nurcahya Yunita Indah Saputri Yunita Kusumaningrum Yusni Kartika Cahyaningtyas Zarfina Fitri Aisyah Zidni ‘Ali