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All Journal Journal of Management Accounting, Tax and Production Journal of Economics, Assets, and Evaluation Journal Pemberdayaan Ekonomi dan Masyarakat
Alifah, Rifatul
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Analisis Penerapan PSAK 22 Tentang Akuntansi Kombinasi Bisnis pada Perusahaan Go Public di Indonesia Siregar, Samuel P; Jouzjani, Shaldan Rizqiano; Alifah, Rifatul; Isder, Rizky; 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.v2i2.3286

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan PSAK 22 tentang Akuntansi Kombinasi Bisnis pada perusahaan go public di Indonesia, dengan fokus pada tingkat kepatuhan, tantangan implementasi, dan kualitas pengungkapan. Menggunakan pendekatan kualitatif dengan metode studi literatur komprehensif, penelitian ini menggabungkan analisis laporan keuangan 100 perusahaan go public, wawancara semi-terstruktur dengan 30 akuntan dan auditor, serta tinjauan publikasi ilmiah dan regulasi terkait. Hasil penelitian menunjukkan variasi dalam tingkat kepatuhan terhadap PSAK 22, dengan perusahaan besar dan yang diaudit oleh firma akuntansi Big 4 menunjukkan kepatuhan lebih tinggi. Tantangan utama dalam implementasi meliputi kompleksitas pengukuran nilai wajar dan kurangnya pemahaman mendalam di kalangan praktisi. Meskipun terdapat peningkatan dalam pengungkapan informasi, masih ada kekurangan dalam kualitas pengungkapan, terutama terkait goodwill. Studi komparatif mengungkapkan perbedaan dalam implementasi PSAK 22 di Indonesia dibandingkan negara ASEAN lainnya, menekankan pentingnya memahami konteks lokal. Penelitian ini memberikan wawasan berharga bagi regulator, praktisi akuntansi, dan manajemen perusahaan dalam meningkatkan efektivitas penerapan standar akuntansi kombinasi bisnis di Indonesia.
The Influence of Digital Marketing Strategies and Digital Payments on UMKM Buying Decisions in the Digital Era Br Ginting, Stefani; Irawan, Alyarifah Hidayah; urbakti, Delta Citra Lestari S; Alifah, Rifatul; Saraswati, Dwi
Jurnal Pemberdayaan Ekonomi dan Masyarakat Vol. 1 No. 3 (2024): July
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpem.v1i3.424

Abstract

This study aims to identify the influence of digital marketing strategies and digital payments on buyer decisions in UMKM in the digital era. With the rapid development of technology, digital marketing and payments have become crucial aspects in business activities. The research method used is a survey with 53 respondents who are UMKM buyers. Data were collected through questionnaires and analyzed using multiple linear regression techniques. The results of the study show that the Digital Marketing Strategy Variable shows a tcount of -0.076. Meanwhile, the ttable value = -1.054 so that tcount> ttable (-0.076 > -1.054) with a significance probability of (0.297 > 0.05). The Digital Payment Variable shows a tcount of 0.040. Meanwhile, the ttable value = 0.273 so that tcount > ttable (0.040 <0.273) with a significance probability of 0.786 > 0.05. The implication of this finding is that digital marketing strategies and digital payments have an influence on buyer decisions, although not significantly. This research contributes to the literature on digitalization in UMKM businesses and provides insights for UMKM actors to improve their marketing strategies and payment methods.
Preparation of Simple Financial Statements at MSMEs Opak Sun Jaya Mandiri Factory Surbakti, Delta Citra Lestari; Alifah, Rifatul; Irdianti, Ananda Jaya; Saraswati, Dwi
Journal of Economics, Assets, and Evaluation Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i4.782

Abstract

Financial statements are the most important thing and one of the foundations of support in the MSME business. Many MSMEs and companies have failed to run their businesses, due to constraints in the preparation of financial statements, this happens due to the lack of understanding of MSME actors in the importance of financial recording and simple financial statements. However, this is certainly wrong, because by recording this simple financial statement, it is certainly very useful and can be a basic step in making decisions to ledge business in the future. In this case, we conducted research on MSMEs of the Sun Jaya Mandiri opak factory located in Tuntungan I village, Pancur Batu District. This research aims to review and provide an understanding of financial statements. The method we used was to conduct interviews with the direct owners of the Opak Sun Jaya Mandiri Factory MSMEs and see firsthand the financial recording process of the factory.  The results of the research we conducted show that the Sun Jaya Mandiri opak factory has implemented simple financial report recording quite well and clearly. In this case, of course, the owner of the Sun Jaya Mandiri opak factory already understands very well the importance of simple financial statements.
Co-Authors Br Ginting, Stefani Gautama, Bana Ahmad Irawan, Alyarifah Hidayah Irdianti, Ananda Jaya Isder, Rizky Jouzjani, Shaldan Rizqiano Saraswati, Dwi Siregar, Samuel P Surbakti, Delta Citra Lestari urbakti, Delta Citra Lestari S