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All Journal International Journal of Economic Research and Financial Accounting Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Suci Ralita Lestari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Perubahan Kombinasi Bisnis Implementasi Dan Dampak PSAK 22 Terhadap Kinerja Keuangan Perusahaan Silmi Humaira Harahap; Suci Ralita Lestari; Naufal Fauzan Hsb; Bana Ahmad Gautama
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 5 (2024): September : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i5.801

Abstract

Using a literature research methodology, this paper investigates how business combination accounting was implemented both before and after PSAK 22, which is now known as PSAK 103 on Business Combinations. This research analyzes profit margin, return on equity (ROE), and return on assets (ROA) to assess the impact of PSAK 22 on the business's financial performance. Prior to PSAK 22, businesses often employed the "purchase method" or "pooling of interest." Results from prior research indicate that ROA, ROE, and profit margins are significantly impacted by business combinations. Although financial performance is frequently improved by mergers and acquisitions, the outcomes differ among industries. This article requires a broader range of information in order to function as a reference for future study on business combinations with PSAK 22/103 case studies and more diverse variables.
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.
Co-Authors Bana Ahmad Gautama Indah Setiarini Jelita Br Simangunsong Meigia Nidya Sari Melati Sihombing Naufal Fauzan Hsb Silmi Humaira Harahap