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

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Pengaruh Setelah Adopsi IFRS Terhadap Akuntansi Kombinasi Bisnis di Perusahaan Sektor Konsumsi Indonesia Sulistyani, Alfira Dwi; Irawan, Alyarifah Hidayah; Irdianti, Ananda Jaya; 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.v2i2.3284

Abstract

Penelitian ini menyelidiki dampak adopsi International Financial Reporting Standards (IFRS) pada akuntansi kombinasi bisnis di perusahaan sektor konsumen di Indonesia. Tujuan utama penelitian ini adalah untuk menganalisis bagaimana transisi dari standar akuntansi lokal (PSAK) ke IFRS memengaruhi berbagai aspek akuntansi kombinasi bisnis, termasuk pengakuan goodwill, biaya transaksi, dan kinerja keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain deskriptif dan kausal. Data dikumpulkan dari laporan keuangan tahunan perusahaan konsumen Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2010 hingga 2020. Analisis statistik, termasuk statistik deskriptif, uji t sampel berpasangan, dan regresi berganda, digunakan untuk menilai perubahan dalam praktik akuntansi dan kinerja keuangan sebelum dan setelah adopsi IFRS. Temuan mengungkapkan bahwa adopsi IFRS menyebabkan peningkatan signifikan dalam transparansi keuangan, dengan peningkatan pada Return on Assets (ROA), Return on Equity (ROE), dan pendapatan bersih, serta pengakuan goodwill yang lebih akurat dan biaya transaksi yang lebih tinggi. Selain itu, penelitian ini menyoroti perubahan dalam cara perusahaan melaporkan dan mengelola aset tidak berwujud dan kewajiban kontinjensi, yang mencerminkan pengaruh IFRS pada kualitas laporan keuangan. Hal ini menggarisbawahi manfaat IFRS dalam meningkatkan kualitas pelaporan keuangan dan memberikan wawasan yang lebih baik bagi para pemangku kepentingan, meskipun juga memperkenalkan peningkatan kompleksitas dalam proses akuntansi. Penelitian ini berkontribusi pada pemahaman tentang implikasi lebih luas dari adopsi IFRS dan menawarkan wawasan tentang potensi area untuk perbaikan kebijakan di masa depan.
Strategy to Increase the Competitiveness of MSME Businesses in the Era of Digitalization for Rural Communities in the Medan Region of North Sumatra Salsabila, Anindiya; Adiza, Tengku Narasiya; Irdianti, Ananda Jaya; 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.v1i3.409

Abstract

The era of digitalization presents opportunities and challenges for Micro, Small and Medium Enterprises (MSMEs) in rural areas. To increase competitiveness in this era, an appropriate and comprehensive strategy is needed. This abstract discusses strategies that can be implemented to increase the competitiveness of MSMEs in rural areas, with a focus on aspects of using digital technology to reach wider markets, increase operational efficiency, and build brand image. This can be done through the use of social media, e-commerce and other digital platforms to market products and services. Use of online accounting and bookkeeping applications to manage finances more effectively. The research method used is a qualitative method by collecting interviews, observing challenges and opportunities in the era of digitalization in the North Sumatra region. By using digital technology, increasing human resource capacity, strengthening networks and collaboration, and getting conducive infrastructure and policy support, MSMEs in rural areas can develop and contribute to the national economy.
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 Adiza, Tengku Narasiya Alifah, Rifatul Gautama, Bana Ahmad Irawan, Alyarifah Hidayah Salsabila, Anindiya Saraswati , Dwi Saraswati, Dwi Sulistyani, Alfira Dwi Surbakti, Delta Citra Lestari