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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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The Impact of Financial Consolidation on Corporate Performance: A Case Study of PT Astra International Tbk (ASII) for 2022-2024 Ikhtiara Anggitiya Intan; Nadia Mayluna; Hasnaa Shaula Akmal; Risya Najwa Irawan; Endang Kartini Panggiarti
Escalate : Economics and Business Journal Vol. 3 No. 03 (2026): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v3i03.345

Abstract

Consolidation is the process of merging two or more companies into a single entity to strengthen the business, reduce competition, increase market share, and drive company growth. Therefore, this study analyzes the impact of consolidation on company performance through key indicators, namely liquidity, equity-earnings-based metrics, and company profitability, using financial ratio analysis such as the Current Ratio (CR), Earnings Per Share (EPS), and Net Profit Margin (NPM). This study adopts a quantitative approach, utilizing secondary data from financial statements of PT Astra International Tbk for the period 2022-2024. The secondary data sources include journals and articles from websites. The results of this study indicate that the consolidation of PT Astra International Tbk from 2022 to 2024 has both positive and negative effects on the company's financial performance. Consolidation can initially boost revenue and profits, but its performance tends to fluctuate due to financial adjustments and additional operational costs.
Analysis of the Translation of Foreign Entity Financial Statements Based on PSAK 10 at PT Indofood CBP Sukses Makmur Tbk (ICBP) Ali Hasan Mustofa; Mohamad Narandika; Viko Surya Pratama; Zidni ‘Ali; Endang Kartini Panggiarti; Erni Puji Astutik
Escalate : Economics and Business Journal Vol. 2 No. 01: Behavioral Finance, AI, and the Digital Economy: Pathways to Competitive Advantage
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i01.449

Abstract

Globalization drives Indonesian firms like PT Indofood CBP Sukses Makmur Tbk (ICBP) to expand abroad, requiring foreign entity financial statement translation for consolidated reporting in IDR, in line with PSAK 10 (IAS 21). This study aims to analyze ICBP's translation practices, exchange rate impacts on financials, and forex risk strategies using a descriptive qualitative case study on ICBP (population); sample from 2023-2024 consolidated statements and notes (secondary data), with documentation review, content/comparative analysis, and numerical simulations. Findings reveal ICBP translates assets/liabilities at closing rates, income at averages, equity at historical rates, routing differences to OCI (2024 gain Rp49 billion vs 2023 loss Rp540 billion); simulations confirm rate shifts affect equity and ratios, with overseas sales at ~31% and natural hedging reducing negative reserves (Rp608 billion in 2024). In conclusion, ICBP complies effectively with standards and manages risks well, but should enhance disclosures and stress testing
ANALISIS PENERAPAN SISTEM BIAYA TAKSIRAN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA UMKM COMBRO Sofia Nafingatun Hasanah; Endang Kartini Panggiarti; Alfina Claris Salsabila; Mutya Rizki Rahayu; Farah Nazal Nabila
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 3 (2026): Edisi: April-Juni
Publisher : Pustaka Bangsa Indonesia

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

Abstract

Artikel ini membahas penerapan sistem biaya taksiran (estimated cost system) pada UMKM yang memproduksi combro dengan bahan baku utama berupa singkong, kelapa, tempe, lombok, gula pasir, gula jawa, dan garam. Sistem biaya taksiran merupakan metode penentuan harga pokok produksi yang ditetapkan terlebih dahulu sebelum proses produksi berlangsung. Tujuan penerapan metode ini adalah untuk membantu pengendalian biaya serta menentukan harga jual yang kompetitif. Komponen biaya yang dianalisis meliputi biaya bahan baku, seperti singkong, kelapa, tempe, dan bumbu-bumbu, biaya tenaga kerja langsung, serta biaya overhead pabrik. Melalui perbandingan antara biaya taksiran dan biaya aktual, pelaku usaha dapat mengetahui adanya selisih biaya (varians) sehingga inefisiensi produksi maupun fluktuasi harga bahan baku dapat dideteksi lebih awal. Dengan demikian, artikel ini memberikan panduan praktis bagi mahasiswa akuntansi maupun pelaku UMKM dalam menerapkan sistem biaya taksiran sebagai alat pengendalian biaya produksi serta dasar dalam pengambilan keputusan bisnis yang lebih efektif. 
Analisis Penerapan Metode Departementalisasi dalam Alokasi Biaya Overhead Pabrik pada UMKM SheJee Rifda Salma Rafifa; Fikrotun Nabila; Windy Nur Sulistyaningrum; Keyne Fausta Joan; Endang Kartini Panggiarti
QAZI: Journal of Islamic Studies Vol 3 No 1 (2026): 2026
Publisher : PT.Hassan Group Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/qz.v3i1.918

Abstract

Penelitian ini bertujuan menganalisis penerapan metode departementalisasi dalam alokasi Biaya Overhead Pabrik (BOP) untuk meningkatkan akurasi penentuan Harga Pokok Produksi (HPP) pada UMKM SheJee, sebuah usaha kerajinan gelang yang berlokasi di Magelang. Metode yang digunakan adalah deskriptif-analitis dengan pendekatan kuantitatif komparatif, membandingkan hasil HPP menggunakan metode tarif tunggal (tradisional) dengan metode departementalisasi dua departemen, yaitu Departemen Produksi dan Departemen Pengemasan. Hasil penelitian menunjukkan bahwa metode tradisional menghasilkan HPP sebesar Rp 9.228/unit, sedangkan metode departementalisasi menghasilkan HPP sebesar Rp 9.516/unit, dengan selisih sebesar Rp 288/unit. Distorsi ini terjadi karena metode tarif tunggal tidak mampu mencerminkan konsumsi biaya yang sesungguhnya pada masing-masing departemen. Penerapan metode departementalisasi terbukti menghasilkan perhitungan HPP yang lebih akurat dan dapat mendukung pengambilan keputusan penetapan harga jual yang lebih tepat bagi UMKM.
Maqasid al-shariah, zakat, and tax compliance: Perceptions of Muslim taxpayers and muzakki, BAZNAS, and KPP Pratama in Indonesia Endang Kartini Panggiarti; Misnen Ardiansyah; Moh. Tamtowi
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 4 (2026): AUGUST
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i4.896

Abstract

The Muslim community has double obligations, namely tax and zakat obligations. Tax obligations are fulfilment as citizens, while zakat obligations are fulfilment as religious people. In terms of implementation, Muslims are faced with a choice of which one to prioritize, because everything is an obligation. Therefore, tax and zakat obligations should be integrated, so as not to confuse Muslims. This study aims to analyze the implementation of Maqasid al-Shariah in addressing zakat and tax integration to fulfil the zakat and tax compliance in Indonesia. Grounded in the five core objectives of Maqasid al-Shariah the protection of religion, life, wealth, honor, and intellect and shaped with system approach from Jasser Auda, this study explores how Islamic values can promote zakat-tax compliance and social welfare. This is an exploratory qualitative study involved 14 participants who were both taxpayers and muzakki (zakat payers), BAZNAS, and KPP Pratama supported by a literature review of 27 journal articles. Data were collected through in-depth interviews to examine participants’ understanding of taxation and zakat obligations. The results indicate that need to fulfil themes included maqasid al-shariah and systems approach of Jasser Auda. Among them are emphasizing institutional synergy by cooperation between KPP Pratama and BAZNAS, improved tax-zakat literacy, the use of zakat as taxable-income deduction, and the interpretation of compliance through maqasid al-shariah and Jasser Auda’s systems approach. The study focused on private employees and Muslim entrepreneurs, BAZNAS, and KPP Pratama selected by the researcher. All participants were affiliated with companies collaborating with BAZNAS and KPP Pratama. Research integrating tax-zakat compliance, and Maqasid al-Shariah remains limited. This study contributes to the literature by highlighting how religious values and legal compliance can jointly strengthen tax and zakat compliance with maqasid al-shariah approach in Indonesia.
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