Article Per Year (5 Year)
p-Index From 2020 - 2025
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This Author published in this journals
All Journal International Journal of Economic Research and Financial Accounting International Journal of Economics and Management Sciences
Auna Syafitri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Study Literature Review Implementation of PSAK 22 Challenges and Opportunities for Indonesian Companies Winda Utami Br Siburian; Rahelsa Octaviana; Auna Syafitri; Sri Miranty Siregar; Abel Desiyanti Manik; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.284

Abstract

This research aims to analyze the impact of implementing PSAK 22 on companies in Indonesia. This study will identify the challenges companies face in implementing this new accounting standard, as well as opportunities that can be exploited to improve the quality of financial reporting. Through literature reviews and case studies, it is hoped that this research can contribute to understanding the complexity of business combination accounting in Indonesia and provide recommendations for companies in facing these changes. The result is in-depth analysis of case studies of companies that have implemented PSAK 22 can provide a clearer picture of the challenges and opportunities they face. Comparing the experience of implementing PSAK 22 in Indonesia with other countries can provide a broader perspective and inspire best practices.
Bankruptcy Analysis Using the Altman Z-Score Method : Case Study on PT Garuda Indonesia, Tbk 2016 – 2019 Winda Utami Siburian; Rahelsa Octaviana; Auna Syafitri; Dwi Saraswati
International Journal of Economics and Management Sciences Vol. 2 No. 1 (2025): International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i1.463

Abstract

Bankruptcy is a state in which a company is unable to fulfil its financial obligations or a situation where the corporation initially functions but thereafter fails in business management. Bankruptcy is a state in which a firm lacks the money to operate its operation. The objective of the research is to identify the variables contributing to bankruptcy in PT. Garuda Indonesia. This research employs the Altman Z-score methodology using a bankruptcy calculation. This analysis indicates that the firm is at risk of bankruptcy, since its present assets from 2016 to 2019 are insufficient to meet its financial obligations. Companies must use deliberate, clear, and suitable measures to enhance operational cost efficiency. An inadequate business plan and human resources without a clear vision and goal for the organisation contribute to losses. This research seeks to evaluate the financial performance of PT Garuda Indonesia (Persero) Tbk from 2016 to 2019 using the Altman Z-Score model. The population and sample in this research consist of the complete financial statements of PT Garuda Indonesia (Persero) Tbk for the years 2016 to 2019. The findings of this research indicate that from 2016 to 2019, the bankruptcy rate at PT Garuda Indonesia (Persero) Tbk was unfavourable, as shown by a Z-Score below 1.10, signifying a state of bankruptcy. The most pronounced decrease was seen in the Working Capital to Total Asset ratio, particularly in 2019. This results from the annual growth in current obligations.
Co-Authors Abel Desiyanti Manik Dwi Saraswati Meigia Nidya Sari Rahelsa Octaviana Sri Miranty Siregar Winda Utami Br Siburian Winda Utami Siburian