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All Journal International Journal of Economic Research and Financial Accounting Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Cinta Nikita Aulia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Perbedaan Penyusunan Laporan Keuangan Konsolidasi pada Perusahaan di Indonesia dengan Konvergensi IFRS dan PSAK 22 Cinta Nikita Aulia; Devi Mayasari; Ayuni Affina Hernawan; Caroline Sima Br Ginting; Bana Ahmad Gautama
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.795

Abstract

The purpose of this study is to determine how IFRS 22 and IFRS 3 differ from each other with respect to business combinations as they relate to the compilation of consolidated financial statements for Indonesian companies. Because this strategy gives researchers an idea of how the topic of debate has evolved, a qualitative method that uses a review literature approach is the type of method used. Secondary data that has been examined to generate a description of the research topic is the source of the data used. The study shows that IFRS 22 and IFRS 3 differ in several areas, including the presentation of long-term liabilities that must be refinanced, minority interest rate requirements, disclosures in financial position statements, and financial statement components. Consolidated financial statements based on IFRS number 3 and PSAK number 22 must be prepared for the combination of companies. Guidelines for reporting consolidated financial statements for companies with subsidiaries are listed in PSAK number 22. Guidance on the accounting treatment of corporate purchases is provided by IFRS 3. The components of the financial statements, the disclosures in the statement of financial position, the term minority interest, extraordinary headings, and the reporting of long-term liabilities to be refinanced are where PSAK 22 and IFRS 3 differ. It is important for all businesses to have a comprehensive understanding of the relevant guidelines and regulations to guarantee the accuracy and compliance of consolidated financial statements with such accounting standards. It is important to speak with a qualified financial advisor or professional accountant if further details or a more thorough explanation are needed.
Challenges And Developments Of Islamic Banking In Indonesia Muhammad Irgi Perdana; Dhea Indriati Sihaloho; Silmi Humaira Harahap; Cinta Nikita Aulia; 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.v3i2.273

Abstract

The purpose of this study is to examine the difficulties facing Indonesia's Islamic banking industry as it develops. With the combination of three Indonesian Islamic banks to form Bank Syariah Indonesia, a significant force, Islamic banking in Indonesia has grown and developed. Despite this, the Indonesian Islamic banking industry still faces several obstacles. Using secondary data from the Financial Services Authority, Bank Indonesia, Law No. 21 of 2008 regulating Sharia Banking, and other papers pertaining to Islamic banking in Indonesia, this study employs a library research methodology. This study identifies a number of issues that need to be resolved in order to boost Islamic banking's expansion and sustain its acceleration. The first issue is that Indonesian Islamic banking does not adequately utilize both the quantity and quality of human resources. Second, the low degree of public awareness regarding Islamic financial institutions in Indonesia and the creation of Islamic banking goods and services that are seen as less creative and competitive than those of other conventional banks. Third, it is also thought that the religious court system is insufficient to settle disagreements over Islamic financial transactions. Fourth, there are discrepancies and nationally and globally. disagreements in the alignment of items due to the various nations' varying interpretations of madhhab in fiqh muamalah.
Co-Authors Ayuni Affina Hernawan Bana Ahmad Gautama Caroline Sima Br Ginting Devi Mayasari Dhea Indriati Sihaloho Meigia Nidya Sari Muhammad Irgi Perdana Silmi Humaira Harahap