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All Journal Jurnal Ekonomi dan Binsis Journal of Management Accounting, Tax and Production Journal of Advances in Accounting, Economics, and Management
Gaol, Perawati Lumban
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Penerapan Prinsip Penyajian dan Pengungkapan SAK Tentang Kombinasi Bisnis pada Laporan Keuangan PT. Bank BRI (PERSERO) TBK Adelia, Putri; Gaol, Perawati Lumban; Tamba, Remando; Nurhayati, Nurhayati; Gautama, Bana Ahmad
Journal of Management Accounting, Tax and Production Vol 2, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i2.3332

Abstract

Penelitian ini memiliki tujuan yang jelas, yaitu untuk mengembangkan pemahaman tentang proses kombinasi bisnis pada perusahaan dan menemukan solusi terbaik dalam konteks tersebut.  Dalam konteks akuntansi keuangan, Standar Akuntansi Keuangan (SAK) memang mengatur bagaimana laporan keuangan suatu entitas disusun dan disajikan. Hal ini mencakup prinsip penyajian dan pengungkapan (PPP), yang bertujuan untuk memastikan informasi keuangan disajikan secara transparan dan akurat. Kombinasi Bisnis, seperti yang dijelaskan, adalah ketika satu perusahaan mengambil alih kendali atas perusahaan lain dengan tujuan tertentu seperti ekspansi pasar, mengurangi persaingan, atau meningkatkan efisiensi operasional. Studi ini menggunakan metode analisis deskriptif untuk mengumpulkan dan menganalisis data dari laporan keuangan PT Bank BRI (Persero) Tbk., yang membantu memberikan gambaran yang lebih baik tentang proses dan hasil dari kombinasi bisnis yang dilakukan perusahaan induk. Hasil dari penelitian ini menunjukkan bahwa perusahaan induk menerapkan sistem kombinasi bisnis dengan memilih perusahaan yang diakuisisi berdasarkan nilai akuisisi. Dalam konteks ini, penelitian tidak hanya memberikan wawasan tentang praktik kombinasi bisnis, tetapi juga mengidentifikasi faktor-faktor kunci yang dapat mempengaruhi keberhasilan akuisisi dan integrasi perusahaan. Dengan demikian, penelitian ini memberikan kontribusi penting dalam memahami bagaimana perusahaan mengelola proses kombinasi bisnis secara efektif, serta strategi yang dapat diterapkan untuk mencapai tujuan-tujuan strategis yang ditetapkan melalui akuisisi.
Analysis of Factors Affecting the use of Accounting Information Systems in Micro, Small, and Medium Enterprises (MSMEs) Culinary in Medan City Laia, Insaf; gaol, Perawati Lumban; Br Sinuhaji, Eginta Kaduna; Saraswati, Dwi
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.417

Abstract

Culinary Micro, Small and Medium Enterprises (MSMEs) are an important sector in the Indonesian economy. In Medan, this sector has developed significantly, encouraging many entrepreneurs to set up culinary businesses. However, many of them still have difficulty managing their finances effectively. This can hinder the growth and development of their business. The implementation of an Accounting Information System (AIS) can help culinary MSMEs manage their finances effectively. This research aims to analyze the influence of educational factors, business experience and business scale on the implementation of AIS in culinary MSMEs in Medan. The research method used is analysisliterature. The research results show that the factors of education, business experience, and business scale have a positive influence on the implementation of AIS in culinary MSMEs in Medan.
Pengaruh Likuiditas dan Profitabilitas terhadap Harga Saham pada Perusahaan Manufaktur Tekstil dan Garmen Salsabila, Anindiya; Adiza, Tengku Narasiya; Sulistyani, Alfira; Gaol, Perawati Lumban; Laia, Insaf
Jurnal Ekonomi & Bisnis Vol 4 No 1 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i1.877

Abstract

Liquidity and profitability are two important aspects in assessing a company’s financial performance. Liquidity reflects the company's ability to meet its short-term obligations, while profitability indicates the company’s efficiency in generating profit. Investors tend to consider both factors before making investment decisions. A good level of liquidity and profitability can enhance investor confidence, which positively affects stock demand and ultimately influences stock price movements in the market. This is particularly relevant in the textile and garment manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The purpose of this study is to understand the relationship between these variables and stock prices, especially in facing economic challenges such as the COVID-19 pandemic. The population used includes all textile and garment sector manufacturing companies listed on the IDX from 2019 to 2022. The research method uses a quantitative approach, with samples selected using purposive sampling. From a total of 22 companies, only 10 were selected. The data analysis techniques used include descriptive statistics tests, classical assumption tests, and hypothesis testing, with the assistance of SPSS 25 for Windows. The results of hypothesis testing on stock prices indicate that liquidity and profitability variables do not have a significant effect on stock prices. The R-square value is 0.67, indicating that 67% of the variables in this study affect stock prices, while the remaining 33% are influenced by other variables outside this research. The contribution of this research indicates that investors do not need to consider liquidity and profitability when investing, particularly in the textile and garment industry sector.
Co-Authors ADELIA, PUTRI Adiza, Tengku Narasiya Br Sinuhaji, Eginta Kaduna Gautama, Bana Ahmad Laia, Insaf Nurhayati Nurhayati Salsabila, Anindiya Saraswati, Dwi Sulistyani, Alfira Tamba, Remando