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Penerapan Aplikasi Akuntansi pada UMKM Nurhasanah, Siti; Santoso, Wahyu Purbo; Puri, Pustika Ayuning
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5151

This study examines the crucial role of accounting applications in supporting the success of Micro, Small, and Medium Enterprises (MSMEs) in the contemporary business landscape, rife with challenges. Amidst global competition and financial intricacies, accounting applications have emerged as a pivotal tool for optimizing corporate governance, enhancing transparency, and attaining added value and investor interest. Previous research underscores the positive impact of accounting applications on operational efficiency, prudent tax avoidance, and profit augmentation. This study designs and implements a specialized accounting application tailored for MSMEs, offering essential features such as transaction recording, user management, financial reporting, inventory management, and risk mitigation. However, the effective adoption of this application hinges upon proper understanding and training for MSME owners. This research encapsulates the significance of accounting applications in fostering sustainable growth for MSMEs and achieving success in a dynamic business environment.

The Effect Of Mergers And Acquisitions On The Financial Performance Of Companies Listed On The Indonesia Stock Exchange Buana, Sukma Genta; Santoso, Wahyu Purbo; Puri, Pustika Ayuning
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 2 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i2.87

Mergers and acquisitions (M&A) have become a common strategy in business development in today's global market. This study aims to analyze the effect of M&A on the financial performance of companies listed on the Indonesia Stock Exchange (IDX). Data is collected from companies that experienced M&A during a certain period, focusing on financial variables such as profitability, liquidity, leverage, and sales growth. The panel regression analysis method was used to test the research hypothesis. The results show that M&A has a significant influence on the financial performance of companies on the IDX. Specifically, the findings show an increase in profitability and sales growth after M&A, while liquidity tends to decrease in the short term after the transaction. Leverage may also fluctuate depending on the capital structure and financial policies the company implements post-M&A. This study provides valuable insights for stakeholders in the Indonesian capital market, including investors, fund managers, and regulators, to understand the implications of M&A on firms' financial performance. The practical implications of this study can assist firms in planning and evaluating their M&A decisions more carefully to increase firm value and reduce the risks associated with such transactions.

The Effect Of Mergers And Acquisitions On The Financial Performance Of Companies Listed On The Indonesia Stock Exchange Buana, Sukma Genta; Santoso, Wahyu Purbo; Puri, Pustika Ayuning
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 2 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i2.87

Mergers and acquisitions (M&A) have become a common strategy in business development in today's global market. This study aims to analyze the effect of M&A on the financial performance of companies listed on the Indonesia Stock Exchange (IDX). Data is collected from companies that experienced M&A during a certain period, focusing on financial variables such as profitability, liquidity, leverage, and sales growth. The panel regression analysis method was used to test the research hypothesis. The results show that M&A has a significant influence on the financial performance of companies on the IDX. Specifically, the findings show an increase in profitability and sales growth after M&A, while liquidity tends to decrease in the short term after the transaction. Leverage may also fluctuate depending on the capital structure and financial policies the company implements post-M&A. This study provides valuable insights for stakeholders in the Indonesian capital market, including investors, fund managers, and regulators, to understand the implications of M&A on firms' financial performance. The practical implications of this study can assist firms in planning and evaluating their M&A decisions more carefully to increase firm value and reduce the risks associated with such transactions.

Assets, Liabilities, and Owners’ Equity a Critical Review Siregar, Nurhayati; Santoso, Wahyu Purbo; Sumiati, Sarah; Aziz, Abdul
Ecopreneur : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 2 (2023): Ecopreneur : Jurnal Ekonomi dan Bisnis Islam
Publisher : Institute of Research and Community Service at Islamic University of Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to describe the three main factors in the basic concepts of accounting related to the reporting of a company's balance sheet, such as assets, liabilities, and capital ownership. Where an asset is something that is currently owned and has the ability to provide benefits both now and in the future. Meanwhile, a liability is a debt of the entity arising from past events, where its settlement causes an outflow of economic resources of the entity. Meanwhile, proprietorship ownership of the company is the sum of the company's assets minus the company's debt to creditors. The method used is descriptive analysis by reviewing various literatures relevant to the topic. The findings of this paper are that accounting reporting must include asset, liability and owner's equity reports as a form of accounting management accountability so that whatever form the organisation takes, it must at least meet these three principles..Keywords: Assets, Liabilities, Equity, Accounting, Management, Control Abstrak Tujuan penelitian ini adalah untuk menggambarkan tiga factor utama dalam konsep dasar akuntansi yang berhubungan pelaporan neraca suatu perusahan, seperti asset, liabilitas, dan kepemilikan modal. Dimana asset merupakan sesuatu yang dimiliki saat ini dan memiliki kemampuan untuk memberikan manfaat baik sekarang maupun di masa mendatang. Sedang, kewajiban meruapakan suatu utang entitas yang timbul dari peristiwa masa lalu, dimana penyelesaiannya menyebabkan adanya arus keluar sumber daya ekonomi entitas tersebut. Sementara, kepemilikan orang (proprietorship) atas perusahaan merupakan jumlah aset perusahaan dikurangi dengan utang perusahaan kepada kreditor. Metode yang digunakan adalah deskriptif analisis dengan mengkaji berbagai literatur yang relevan dengan topik. Temuan dari tulisan ini adalah bahwa dalam pelaporan akuntansi harus mencantumkan laporan asset, kewajiban dan owener’s equity sebagai wujud dari akuntabilias manajemen akuntansi sehingga bentuk apa pun organisasinya, paling tidak harus memenuhi tiga prinsip tersebut.Kata Kunci : Aset, Liabilitas, Equity, Akuntansi, Manajemen, Pengendalian

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