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All Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Riset Manajemen dan Ekonomi Jurnal Aplikasi Perpajakan
Dini Dwi Ermawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Penerapan PSAK 24 Mengenai Imbalan Pasca Kerja Pada PT Bank Negara Indonesia (Persero) Tbk Dini Dwi Ermawati; Fani Yulia Rosyada
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 3 (2024): Juli : JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i3.2171

Abstract

This research was conducted at a state-owned enterprise (SOE) operating in the financial sector, specifically in banking, namely PT Bank Negara Indonesia (Persero) Tbk, commonly referred to as BNI. The aim of this study is to examine the presentation and reporting of the implementation of PSAK 24 employee benefits, particularly post-employment benefits at PT Bank Negara Indonesia Tbk. The data used in this research is entirely secondary data, and the analytical technique employed is a descriptive quantitative method. The data used in this study includes the financial statements of PT Bank Negara Indonesia Tbk for the period 2020-2022. The data was collected from PT Bank Negara Indonesia Tbk and the official website of PT Bank Negara Indonesia Tbk. The results of the research at PT Bank Negara Indonesia Tbk indicate that the presentation and reporting of employee benefits are in accordance with PSAK 24. The employee benefits of PT Bank Negara Indonesia Tbk are recorded in the income statement, and in the statement of financial position, they are recorded as a liability account for employee benefits. The differences in the gains (losses) of employee benefits are recorded in the comprehensive income statement.
PENERAPAN METODE MARK UP PRICING BERBASIS FULL COSTING DALAM MENENTUKAN HARGA JUAL PRODUK Basyir, Ashar; Erny Pratiwi; Dyah Palupi; Dini Dwi Ermawati
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.125

Abstract

This scientific paper aims to evaluate the selling price determined by the company and compare it with the selling price calculated using the mark-up pricing method, based on the full costing method of calculating the cost of production. This study uses primary data, with data collection methods including interviews and observation. The results of this research show a difference between the selling price set by the company and the one calculated using the mark-up pricing method. The company’s calculation resulted in a value of Rp 20,384, which was rounded down to Rp 20,000, while the mark-up pricing method yielded a value of Rp 23,776.98. This difference is due to the fact that the company has not accounted for all costs involved in the production cost calculation process.
Analisis Perbedaan Kinerja Keuangan Sebelum dan Sesudah Mengakuisisi Tiara Putri Permana; Riyanti; Budi Wahyudi; Dini Dwi Ermawati
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2548

Abstract

An acquisition is a merger of two companies in which the acquiring company buys part of the shares of the acquired company, so that the management control of the acquired company is transferred to the acquiring company, while the two companies each continue to operate as an independent legal entity. The purpose of the acquiring company acquiring a company includes expanding the company's business, increasing the company's synergy, etc. In this case, the purpose of PT Sumber Alfaria Trijaya, Tbk acquiring PT Global Loyalty Indonesia is to strengthen the synergy of the joint member point program (membership program) developed by PT Global Loyalty Indonesia. This study aims to analyze the financial performance before and after the acquisition. The subject of this research is PT Sumber Alfaria Trijaya, Tbk. which acquired PT Global Loyalty Indonesia. Descriptive and quantitative research methods using the Financial Ratio Analysis method, namely Liquidity, Solvency, Activity, and Profitability. Data analysis techniques use normality tests, descriptive statistical tests and different tests. The data used in this study are the financial statements of PT Sumber Alfaria Trijaya, Tbk. before the acquisition (2015-2018) and after the acquisition (2020-2023). The results showed that the majority of ratios did not differ between before and after the acquisition, which means that the purpose of PT Sumber Alfaria Trijaya, Tbk acquiring PT Global Loyalty Indonesia has not been fully successful during the study period.
Co-Authors Basyir, Ashar Budi Wahyudi Dyah Palupi Erny Pratiwi Fani Yulia Rosyada Riyanti Tiara Putri Permana