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All Journal Brilliant International Journal of Management and Tourism (BIJMT) Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Management Research and Economics International Journal of Economic Research and Financial Accounting Brilliant International Journal of Management and Tourism
Meigia Nidya Sari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Asset Growth, Asset Structure and Profitability on Company Value in Industrial Companies on The IDX Melani Octavia; Adila Sari; Natasha Natasha; Seprint Purva; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.275

Abstract

This study uses associative tests to analyze and obtain empirical evidence, whether asset growth, asset structure and profitability have a significant effect on the company's value. The data used is secondary data taken from the official website, namely www.idx.go.id. The results of this study showed that individually asset growth had a positive and significant effect on the company's value, then individually asset structure and profitability had a positive and insignificant effect on the company's value. However, simultaneously the three independent variables have a significant effect on the value of the company with an influence value of 15%, where the other 85% value is influenced by other variables that are not included by the researcher.
The Influence of Net Profit Margin and Company Size on Financial Performance in Product Sub-Sector Companies Registered Households on BEI 2021-2023 Rizka Fazria; Salsabila Azzahro Lubis; Alma Hafsa Fadilah; Intan Afriliyani; Dio Jeremia Sembiring; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.276

Abstract

This research investigates how profitability and company size affect financial performance among household product companies listed on the Indonesia Stock Exchange from 2021 to 2023. Employing a quantitative methodology with multiple linear regression, the study analyzes 27 samples selected through purposive sampling. The analysis reveals that Net Profit Margin, as a measure of profitability, significantly impacts financial performance, demonstrated by a regression coefficient of 0.244 and significance level of 0.003 (p < 0.05). Similarly, company size shows a significant influence with a regression coefficient of 0.210 and significance level of 0.000 (p < 0.05). When examined together, both factors demonstrate substantial impact on financial performance, supported by an F-value of 19.350 and significance level of 0.000 (p < 0.05). These results suggest that companies maintaining higher profitability levels and larger operational scales typically achieve superior financial performance. Based on these findings, the study recommends that management focus on improving operational efficiency and strategic business expansion to maximize performance outcomes.
Analysis of The Application of PSAK 101 in The Presentation of Financial Statements of Bank Muamalat Indonesia: Sharia Accounting Perspective Irza Faridz Muhammad; Fathonah Azzahra; Widia Sri Kartika Sari Manalu; Ridho Alkhalik; Yusnita Purba; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.277

Abstract

This article discusses the application of the Statement of Financial Accounting Standards 101 in the presentation of Bank Muamalat Indonesia's financial statements from a sharia accounting perspective. The aim of this research is to analyze the extent to which Bank Muamalat Indonesia implements PSAK 101 in preparing its financial reports in accordance with applicable sharia principles. The method used in this research is a literature review which examines various literature sources related to PSAK 101, sharia accounting, and the implementation of sharia regulations in the Indonesian banking sector. The research results show that Bank Muamalat Indonesia has a strong commitment to sharia principles, by implementing the principles of justice and transparency in the products and services offered. The implementation of PSAK 101 by Bank Muamalat includes a strict evaluation of the conformity of each transaction with sharia provisions, although there are still challenges in integrating sharia regulations with the development of the modern banking industry. Thus, even though Bank Muamalat Indonesia has succeeded in implementing PSAK 101 well, continuous policy updates are still needed so that it remains in line with applicable regulations and developments in the sharia banking industry in Indonesia.
Analysis of The Implementation of Fixed Assets at PT PLN (Persero) Indonesia for The Period of 2022-2023 Shaila Pratika Sari; Stephanie Imaylia Napitupulu; Meiman Kristian Putra Gulo; Febriani Nur Rahman; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.278

Abstract

This study analyzes the fixed asset management of PT PLN (Persero) for the period 2022-2023, focusing on the addition, depreciation, and write-off of fixed assets. Using a descriptive qualitative method based on a documentation study of the company's financial statements and accounting records, this study found that PT PLN made significant investments to increase electricity production capacity. The straight-line depreciation method provides transparency in recording annual expenses, although a more adaptive approach to asset usage patterns is needed. In addition, the elimination of inefficient fixed assets demonstrates the company's efforts in maintaining the productivity of the asset portfolio. The conclusion shows that optimizing fixed asset management through asset modernization and maintenance is essential to support the company's strategic goals.
The Role of Mudharabah Financing in The Development of The Small and Medium Enterprise Sector Suci Ralita Lestari; Melati Sihombing; Jelita Br Simangunsong; Indah Setiarini; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.279

Abstract

In sharia economics, mudharabah is a common type of contract or commercial arrangement that relies on collaboration between management and capital. Individuals or corporate organizations from different sectors of the economy operate SMEs, which are community-centric and highly affordable autonomous manufacturing business units. In accordance with current norms and conditions, the purpose of this study is to find out the impact of mudharabah funding on the SME sector. Descriptive analysis is a methodology used in research to examine data from reliable sources, including Central Statistics Agency statistics, publications, journals, and websites. The findings of the study show that the purpose of Mudharabah funding is to assist SMEs in their commercial operations. In addition, this mudharabah financing may provide people with a place to direct their extra money to more useful uses. Then SMEs are expected to be more helpful in financing mudharabah for members of micro, small and medium entrepreneurs so that the business they run becomes better and develops so that the welfare of their families is also better and harmonious.
Literature Review: Implementation of PSAK 22 Business Combination Accounting on Financial Performance of Companies in Indonesia Juana Dewi Maharani; Desy Sarina Br Barutu; Dinda Rinata; M. Irvan Ayang Daharo; Naina Yulia Hafni; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.280

Abstract

This article discusses business combinations in accounting referring to PSAK 22 which is now called PSAK 103 regarding business combinations, using a literature review approach. This study assesses the impact of PSAK 22 on the company's financial performance. Before the implementation of PSAK 22, the "pooling of interests" or "purchase method" method was widely used by companies. Although mergers and acquisitions can often improve financial performance, the results vary across industries. This article is intended as a reference for further research on business combinations based on PSAK 22/103 and also the need for more comprehensive case studies and various variables.
Analysis of the Concepts and Regulations of Sharia Accounting in Sharia Insurance Transactions in Indonesia Alia Rohali; Nur Citra Hasanah; Rahmad Syah Aldi; Intan Permata Sari Br. Siburian; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.281

Abstract

The rapid development of the world economy has produced various companies and financial institutions in Indonesia, both banks and non-banks. In line with this development, it also triggers the thinking of the Muslim community about the existence and activities of companies and financial institutions. The Muslim community doubts the activities of financial institutions, so that financial institutions with a sharia basis are established. However, the rapid development of Islamic financial institutions also triggers the community to treat their accounting the same as other conventional financial institutions, so that the sharia accounting system is established for Islamic financial institutions. In this case, the author discusses the sharia accounting system in Islamic insurance using a research method of the type of study whose data is taken from books to scientific journals. The results of the discussion that the author obtained in this article's research are that Islamic accounting is the process of recording, classifying, summarizing and reporting finances in a company during a certain period that refers to Islamic law. The accounting system in sharia-based insurance is found in its treatment, its principles, namely justice, and its application. Unlike accounting in general, Islamic accounting prioritizes sharia principles. the application of accounting in sharia insurance, one of which is recognized in the financial statements of the next period if the acquisition of the insurance premium occurs before the transaction date. From these results, the author concludes that sharia insurance has implemented accounting in accordance with Islamic law, namely sharia accounting. This sharia accounting is very important in making financial reports in sharia insurance and also other sharia institutions. The more we understand the concept of sharia accounting, the better the reporting we will make.
Analysis of the Effect Of Profitability of Asset Structure Asset Growth on Debt Policy in Health Companies Listed on the Indonesia Stock Exchange Pricillia Deborah Valentine; Nayla Nurul Putri; Nuraini Azlin; Indah Lestari; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.282

Abstract

This study aims to analyze the influence of profitability, asset structure, and asset growth on debt policy in health sector companies listed on the Indonesia Stock Exchange. The data used is secondary data from the financial statements of 45 companies. After the normality analysis, the data showed a normal distribution with an estimated skew of 0.067 (more than 0.05). With an F value of 12.827 and a p-value of 0.000, the results of the simultaneous test (F Test) show that the integrated independent variables significantly affect the debt policy. However, according to a partial analysis (T-Test), the only factor that has a significant negative influence on debt policy is profitability (p-value = 0.000), while asset growth and asset structure do not show a significant influence.
Comparative Analysis After Business Combination of Company Performance at PT Bank Mandiri Persero Tbk Agustina R.T Sitompul; Debora Anjany Situmorang; Ibbie Falia; Elisabet Lumban Gaol; Riskana Natalia Br Bangun; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.283

Abstract

This research aims to determine the comparative performance of the company PT Bank Mandiri Persero TBK after carrying out a business combination. The method used is a comparative research method. This research uses the company’s financial performance which is determined using the liquidity ratio approach. Secondary data used in this research comes from the Bank Mandiri website and comes from PT Mandiri Tbk financial report data for 1999-2004. The research result show that there are variations in the results of the cash ratio and current ratio between 1994-1998 before implementing the business combination and 1999-2004 after the business combination, which shows an increase compared to before implementing the business combination
Study Literature Review Implementation of PSAK 22 Challenges and Opportunities for Indonesian Companies Winda Utami Br Siburian; Rahelsa Octaviana; Auna Syafitri; Sri Miranty Siregar; Abel Desiyanti Manik; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.284

Abstract

This research aims to analyze the impact of implementing PSAK 22 on companies in Indonesia. This study will identify the challenges companies face in implementing this new accounting standard, as well as opportunities that can be exploited to improve the quality of financial reporting. Through literature reviews and case studies, it is hoped that this research can contribute to understanding the complexity of business combination accounting in Indonesia and provide recommendations for companies in facing these changes. The result is in-depth analysis of case studies of companies that have implemented PSAK 22 can provide a clearer picture of the challenges and opportunities they face. Comparing the experience of implementing PSAK 22 in Indonesia with other countries can provide a broader perspective and inspire best practices.
Co-Authors Abel Desiyanti Manik Adila Sari Agustina R.T Sitompul Aji Haviz Alia Rohali Alma Hafsa Fadilah Annisa Fajariah Damanik Annisa Khairani Arman Jaya Ndruru Auna Syafitri Ayu Ashari Pasaribu Azwan Bastian azzahra, an suci Badriah Daulay Cinta Nikita Aulia Debora Anjany Situmorang Della Chastika Desy Sarina Br Barutu Dhea Indriati Sihaloho Dian Rohani Siburian Dinda Rinata Dini Rahma Aliyah Dio Jeremia Sembiring Echa Salsabilla Elisa Cici Prisilia Elisabet Lumban Gaol Fathonah Azzahra Febriani Nur Rahman Fista Lindu Aprilia Gio Qaedy Auzan Grace Sitompul Gunawan Syahputra Siburian Hasbiyana Haudi Nasution Ibbie Falia Ilhamzah Pahutar Indah Lestari Indah Setiarini Intan Afriliyani Intan Permata Sari Br. Siburian Irza Faridz Muhammad Jelita Br Simangunsong Juana Dewi Maharani Junawan, Junawan Kristin Natalia Doloksaribu M Fadlan Irfan Damanik M Syukrillah Putra M. Irvan Ayang Daharo Marshanda Marshanda Masneni Laia Meiman Kristian Putra Gulo Melani Octavia Melati Sihombing Miftha Rizkina Mudtiani Hakim Br Bangun Muhammad Irgi Perdana Muhammad Ismail Nabila Rahmadayanti Nabilla Nahda Maliha Samudra Naina Yulia Hafni Natasha Natasha Nayla Nurul Putri Nina Andriany Nasution Nina Andriany Nasution3 Nofatrio Soarota Zebua Nur Annisa Nur Citra Hasanah Nuraini Azlin Pricillia Deborah Valentine Putri Melani Putri Utami Permata Sari Rahelsa Octaviana Rahmad Syah Aldi Rani Fitria Rara Ivanka Ridho Alkhalik Rifka Sari Br Surbakti Riska Afrillia Putri Riskana Natalia Br Bangun Rizka Dwi Ramadhani Rizka Fazria Sabrina Rizky Amalia Salsabila Azzahro Lubis Seprint Purva Shaila Pratika Sari Sherly Indah Kania Silmi Humaira Harahap Sindy Larasasti Sri Miranty Siregar Stephanie Imaylia Napitupulu Suci Ralita Lestari susi susi Syaloom lestari Simanjuntak Tesalonika Tampubolon Triya Vebrianty Widia Sri Kartika Sari Manalu Winda Utami Br Siburian Wiwik Apriani Wiwik Handayani Yulia Ribuna Br Bangun Yusnita Purba