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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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Transportation 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

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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.
Peran Dan Kewenangan Otoritas Jasa Keuangan (OJK) Dalam Perkara Kepailitan Perusahaan Asuransi Nurani Chofifah; Dwi Nurrahmawati; Daerent Dhavarell; Endang Kartini Panggiarti
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 2 (2023): Juni : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i2.871

Abstract

This study aims to find out perspectives on the role and authority of the Financial Services Authority in bankruptcy cases at insurance companies in Indonesia. OJK is an independent body that is free from government interference in its duties, functions and authority to supervise, inspect and conduct investigations in the financial services sector so as to create a good national economy. Within the scope of supervision in the insurance sector, the Financial Services Authority has the authority relating to submitting bankruptcy declaration requests to insurance companies in order to protect the interests of insurance policy holders. Arrangements regarding the authority of the Financial Services Authority in submitting requests for bankruptcy statements against insurance companies are regulated in Law no. 21 of 2011 concerning the Financial Services Authority. The research uses a qualitative descriptive approach using secondary data obtained through library research. The role of the Financial Services Authority in the bankruptcy of an insurance company is to oversee the course of the insurance company's bankruptcy until liquidation and to ensure that the insurance company has paid all its obligations to creditors.
Laporan Konsolidasi dan Laporan Keuangan Tersendiri Berdasarkan PSAK Yuanne Gabrila Sriyanto; Pingky Nila Primasari; Endang Kartini Panggiarti
Akuntansi Vol. 2 No. 2 (2023): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.251

Abstract

The consolidated financial report is a financial report that contains information on the financial condition and financial position of the operating activities of a parent company and one or more subsidiaries. Which is as if the company is a single company. Financial statements provided by parent companies (that is, investors controlling subsidiaries) and companies that reflect investments in subsidiaries, associates, and joint ventures at cost. PSAK 4 concerning Separate Financial Statements was approved by the Financial Accounting Standards Board on 19 December 2013. This PSAK 4 revises PSAK 4 concerning Consolidated Financial Statements and Separate Financial Statements which was issued on 22 December 2009.
Analisis Perhitungan Harga Pokok Produk Bersama Dan Produk Sampingan Pada Pengolahan Kopi Milik “Bp Sukadi” Agni Oktaviana Putri; Salwa Rahmadani; Ismi Nur Aryani; Zalfa Nadhira Febihapsari; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Abstract

This study analyzes joint cost allocation at Mr. Sukadi’s coffee processing business in Temanggung, Central Java, where a single process yields both a main product (coffee beans) and a by-product (coffee husk bran). Using a qualitative descriptive method with data from interviews and observation, the study applied the full costing method alongside the relative sales value method to allocate joint costs. From 1,500 kg of raw coffee beans, the business produced 300 kg of coffee beans and 100 kg of coffee husk bran. Total production costs reached Rp15,900,000, with non-production costs at Rp300,000. Post-allocation, the unit cost of goods manufactured was Rp53,000/kg for coffee beans and Rp159,000/kg for bran, yielding a net profit of Rp9,950,000. These findings emphasize that systematic cost allocation is crucial for accurate financial reporting and profit planning in small-scale agro-processing businesses.
Implementasi Biaya Taksiran sebagai Pengendalian Produksi pada Usaha Rumahan Pembuatan Mie di Magelang Selatan Roja Anantya Khoirunisa Widyantoro; Naela Khaeraani; Fatika Oktavia Ramadhani; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui efisiensi sistem biaya taksiran pada usaha rumahan pabrik mie di Kota Magelang dengan membandingkan biaya berdasarkan harga pasar dan biaya aktual yang dikeluarkan. Penelitian ini menggunakan pendekatan kualitatif dengan analisis deskriptif. Data primer diperoleh melalui wawancara langsung dengan pemilik usaha dan pedagang bahan mentah, sedangkan data sekunder diperoleh dari sumber resmi pemerintah daerah. Teknik analisis yang digunakan adalah membandingkan biaya taksiran dengan biaya aktual untuk menilai tingkat efisiensi pengeluaran usaha. Hasil penelitian menunjukkan bahwa total biaya taksiran sebesar Rp4.542.800, sedangkan biaya aktual sebesar Rp3.964.000, sehingga terdapat selisih Rp578.800 yang menunjukkan penggunaan biaya yang lebih efisien. Efisiensi ini didukung oleh pembelian dalam jumlah besar dan hubungan jangka panjang dengan pemasok. Namun, masih ditemukan kelemahan dalam pencatatan biaya, seperti belum diperhitungkannya penyusutan mesin dan kendaraan, penundaan pencatatan biaya listrik dan air, serta pengelompokan biaya angkut konsumen yang kurang tepat sebagai biaya produksi. Kata Kunci: Biaya Taksiran, Pengendalian Biaya Produksi, UMKM, Pabrik Mie AbstractThis study aims to determine the efficiency of an estimated costing system in Edi's home-based noodle factory in Magelang City by comparing estimated costs with market prices and actual costs incurred. The research was conducted because the business unit had not yet established formal cost control standards. A qualitative approach with descriptive analysis was employed. Primary data were collected through direct interviews with the business owner and raw material suppliers, while secondary data were obtained from official government sources. The analysis technique involved comparing estimated costs and actual costs to assess cost efficiency. The results show that the total estimated cost was Indonesian rupiah 4,542,800, while the actual cost was Indonesian rupiah 3,964,000, resulting in a favorable variance of Indonesian rupiah 578,800. This indicates that the business unit operates efficiently, supported by bulk purchasing and long-term relationships with suppliers. However, weaknesses were found in cost recording, including the omission of machinery and vehicle depreciation, delays in recording electricity and water expenses, and the misclassification of customer transportation costs as production costs.Keywords: Estimated Costing, Production Cost Control, MSMEs, Noodle Factory
Analisis Penentuan Harga Pokok Produk Bersama dan Produk Sampingan sebagai Dasar Efisiensi Biaya Produksi pada Rumah Pemotongan Ayam Tidar Krajan Farm Refaldi; Naila Kafka Adillah Putri; Hanifatus Salwa Azizah; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Abstract

This study aims to analyze the determination of joint product and by-product costs as a basis for production cost efficiency at Tidar Krajan Farm Slaughterhouse. Using a qualitative descriptive analysis method with a full costing approach and relative sales value method for joint cost allocation, data were collected through interviews and direct observation. The results show that total production costs per month reach Rp194,764,583.33, dominated by raw material costs at 75%, with a cost per kg of Rp40,491.60 for thigh and breast, and Rp31,493.46 for gizzard and wing. Although the difference between the company's method and the joint cost allocation method is only Rp40,416.67, the latter is still recommended for producing more accurate cost information. Including by-product contributions of Rp8,360,000 as additional revenue, the company recorded a net profit before tax of Rp29,545,416.67 per month.
Co-Authors Abdul Mustaqim Afidya Nafi’aturrohmah Afni Rahmania Agni Oktaviana Putri 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 Asyifa Viranita Destyna Atika Atika Aurora Choirunnisa Ayu Alfina Wijiyanti Ayuk Yuliana Ayunda Putri Nilasari Azis Muslim Azzah Dzakiyah Baiq Ismiati Benediktus Andriy Permana Chaidir Iswanaji Cicih Widianingsih Daerent Dhavarell Dania Dwi Rinita Dayu Wardani 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 Dwi Nurrahmawati 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 Fatika Oktavia Ramadhani Fatima Nur Janah Fatimah, Ari Nurul Fermina Julian Ade Purwanto Fidiyatul Mas ‘Amah Fikrotun Nabila Fira Fira Gilang Satria A Hadi Sasana Haikal Irvanda Gunadi Putra Hanifatus Salwa Azizah Haniifah Khoirunnisaa Hanun Malika Reizika Pramesti Hasnaa Shaula Akmal Hishna Barron Savero Ikhtiara Anggitiya Intan Ilmi Harum Maya Imam Ari Fadhilah Indra Trisna Septiawan Ismi Nur Aryani Isna Khoirinnisa Josin Sitinjak Karimah Keyne Fausta Joan Khoirunisa Azahra Krisna Rizqi Adi Hibatullah Kurniasari, Kenyo Kharisma Kusdianti Fatimah Laila Hanifah 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 Ardimas Firdaus Muhamad Wahyudi Muhammad Rizki Mashuda Muhammad Syarif Hidayat Mutya Rizki Rahayu Nadia Mayluna Naela Khaeraani Naeni Nangimah Naila Kafka Adillah Putri Najma Aulia Ramadlani Namira Shalsabilla Naswadhiya Naswadhiya Nasywa Salma Najmi Naufal Luthfi Ramadhan Nely Arifah Tulistyawati Ngafifatul Waro Nugraheni, Agustina Prativi Nur Wakhidatus Solikhah Nurani Chofifah Nurjanah Nurlita Khursaniyah Eka Prihanto Nuwun Priyono Panca Safira Amelia Pingky Nila Primasari Pinkan Pratama Putri Qurrota A’yunin Rahma Putri Wijayanti Rahmania Dewi Ramdani, Deni Rania Wahyu Setyana Rayendra Ibnu Hawari Refa Indriani Refaldi Restu Argarinjani Retnosari Reva Attaya Zahwa Reza Aryantina Reza Nur Hidayah Ridwan Nopriyanto Rifda Salma Rafifa Risya Najwa Irawan Rohmah Dani Andikasari Rohmatun Rohmatun Roikhatul Jannah Roja Anantya Khoirunisa Widyantoro Rona Khonsa Hanifah Rosiana Khafida Rosita Adjeng P Rosyta Pratiwi Salwa Qur'ani Salwa Rahmadani 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 Tiara Rani Santoso Tiara Rani Santoso Topan Zaini Alghani Trisniyati Umi Salamah Untsa Aprimelia Valent R Vanio Bagas Saputra Vanny Himmatul Amalia Vika Olivia Viko Surya Pratama Vina Aprilia Putri Wahyu Anggi Pratama Windy Nur Sulistyaningrum Yuanne Gabrila Sriyanto Yudha Arya Dwi Kusuma Yuli Kurniasih Yulida Army Nurcahya Yunita Indah Saputri Yunita Kusumaningrum Yusni Kartika Cahyaningtyas Zalfa Nadhira Febihapsari Zarfina Fitri Aisyah Zidni ‘Ali