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Ayu Rofi Widayanti
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Economics, Econometrics & Finance

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Determinan Dan Ketimpangan Sosial Ekonomi Pernikahan Dini Pada Kalangan Wanita Di Kabupaten Magelang Ayu Rofi Widayanti; Poeja Pramudianti; Zenia Tata Rahayu; Afina Khusna Mufidah; 5Retnosari, S,Pd., M.Si.
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2546

Abstract

Indonesia is ranked 37th in the country with the highest rate of early marriage in the world, and is ranked second in ASEAN. Meanwhile, Central Java Province is ranked 23rd out of 33 provinces in Indonesia. The percentage of early marriage among women in Magelang Regency is 22% (BPS, 2017). The aim of this research is to analyze the determinant factors that influence the socio-economic gap in early marriage in Magelang Regency. This research uses observation methods and interview methods. The research sample will be carried out in Pakis District with the highest number of marriage dispensation requests, 20 cases. The data obtained by the researcher through observations and interviews was then compiled, summarized and outlined in a complete report description which was then prepared systematically and in detail regarding the research object. The results of this research are a phenomenon that occurs within a simple scope in Magelang Regency from year to year there is an increase in requests for marriage dispensation. Cases of requests for marriage dispensation in 2018 – 2020 in Magelang Regency are still increasing, marriages occur at an early age, even before the permitted age and readiness for marriage. This increase is in line with the increase in the poverty line that occurred in Magelang Regency from 2018 - 2020. Judging from the number of poor people who experienced a quite drastic increase in 2020, that year there was an increase in cases of requests for assistance. marriage dispensation which jumped to 533 cases. It is hoped that this research can increase public knowledge regarding the determining factors of early marriage so that they can avoid or minimize early marriage.
Implementasi Akuntansi Kombinasi Bisnis Sebelum Dan Setelah Adopsi IFRS Di Indonesia (Studi Konseptual) Ayu Rofi Widayanti
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1847

Abstract

The purpose of this research is to compare and contrast how business combination accounting was practiced in Indonesia before and after the country adopted IFRS. This study is categorized as qualitative and makes use of content analysis methods. The data used is secondary data, in the form of previous research articles, literature studies that have a relationship with the topic of discussion in this study. The previous research criteria, namely research in 2010, 2011, 2015, and 2018, because it aligns with the most recent requirements of PSAK 22, which are convergent IFRS for businesses engaging in mergers and acquisitions. The findings demonstrated that goodwill amortization and negative goodwill recognition were still present in financial reporting by enterprises prior to the IFRS convergence in PSAK 22. Minority (non-controlling) interests are still calculated by the corporation using the book value of its assets. When a firm adopts IFRS, it must revise its financial statements to reflect the new accounting standard's implications for the kind and amount of equity-classified contingent consideration. Goodwill is not re-amortized, but it is included in the investment's impairment test and reflected in the income statement. Then, in accordance with PSAK 22, a separate identification will be made for non-controlling interests in subsidiaries, which will include both the amount of non-controlling interests at initial recognition and the fraction of non-controlling interests for subsequent changes in equity.
Co-Authors 5Retnosari, S,Pd., M.Si. Afina Khusna Mufidah Poeja Pramudianti Zenia Tata Rahayu