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All Journal Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Panjaitan, Gloria
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Economics, Econometrics & Finance

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Literature Study: Implementation of Good Corporate Governance (GCG) in State-Owned Company PT Bank Mandiri Tbk. Panjaitan, Gloria; Tamba, Rani; Maisyarah, Renny
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.677

Abstract

This study aims to examine the application of Good Corporate Governance (GCG) principles at PT Bank Mandiri (Persero) Tbk as one of Indonesia's government-owned banks. The implementation of GCG is believed to be able to improve company performance through effective risk control and create trust from various stakeholders, including the public, investors, and the government. Bank Mandiri has won various awards for GCG implementation, including the title of "Highly Trusted" based on the Corporate Governance Perception Index (CGPI) for 18 consecutive years. This research also highlights the transformation of Bank Mandiri after the consolidation of four state-owned banks, as well as the company's strategy to face market dynamics until 2024 through strengthening the Wholesale and Retail Banking segments, digitizing services, optimizing CASA funds, and synergies between subsidiaries. GCG principles applied include transparency, accountability, responsibility, independence, and fairness, which serve as the foundation in realizing healthy, sustainable, and stakeholder-oriented corporate governance.
Analysis of the Preparation of Financial Statements Based on SAK EMKM at Mas Farhan's Durian Ice Business Athaya, Nada; Tamba, Rani Rosya; Safitri, Tsamara; Panjaitan, Gloria; Franita, Riska
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i1.770

Abstract

Over time, public demand for refreshing beverages has continued to increase, driving the growth of micro, small, and medium enterprises (MSMEs) in the culinary sector. One of Mas Farhan's micro, small and medium enterprises (MSMEs), which has been operating for more than twelve years, has promising business prospects. However, this business has not yet implemented the recording and preparation of financial statements in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This study aims to assist business owners in understanding and preparing financial statements in accordance with SAK EMKM, which includes a statement of financial position, income statement, and notes to financial statements. Descriptive qualitative method was used by conducting interviews and direct documentation from business people. The research shows that business owners begin to understand the importance of recording transactions in a structured manner when they receive assistance when preparing financial statements. One of the advantages of implementing SAK EMKM is that these financial statements can be a reference for business owners when they make their financial statements, allowing them to assess the performance of the business, whether it is making a profit or a loss. In addition, this study recommends continuous training to increase the awareness and ability of MSMEs actors to apply relevant and simple accounting standards.
The Influence of Board of Commissioners Size, Board of Directors Size, and Audit Committee on the Valuation of Companies in the Technology Sector Listed on the Indonesia Stock Exchange (BEI) Tamba, Rani; Safitri, Tsamara; Panjaitan, Gloria; Athaya, Nada; Azzahra, An
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i1.784

Abstract

The swift growth of Indonesia’s technology industry demands that companies not only lead in innovation but also adopt strong corporate governance practices to ensure long-term value creation. This research seeks to empirically analyze the impact of corporate governance structure—which includes the size of the Board of Commissioners, the size of the Board of Directors, and the presence of an Audit Committee—on firm value within the technology sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Employing a quantitative method with multiple regression analysis, the study utilizes data derived from the annual reports of companies selected through purposive sampling. Firm value is assessed using the Price to Book Value (PBV) as the primary indicator. The findings reveal that, individually, the sizes of both the Board of Commissioners and the Board of Directors do not significantly affect firm value. However, the presence and active involvement of an Audit Committee positively and significantly influence firm value. When considered collectively, the three governance variables exert a significant impact on firm value. These results suggest that effective corporate governance depends not merely on the number of supervisory roles but more on the quality and collaboration among governance components, which enhance transparency, accountability, and investor trust. This study offers valuable insights for corporate management, investors, and regulators in improving governance frameworks.
Descriptive Meta-Analysis: Implications of Business Combinations on Financial Performance and Corporate Strategy Safitri, Tsamara; Panjaitan, Gloria; Athaya, Nada; Tamba, Rani; Gautama, Bana
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i1.786

Abstract

This study is a descriptive meta-analysis that aims to identify and evaluate the impact of business combinations on financial performance and corporate strategy. By analyzing 52 scholarly journals from 2014 to 2025, this study maps empirical findings from various research contexts and methods. The results of the analysis show that 30 studies found significant effects of business combinations on financial performance, such as improvements in ROA, ROE, and NPM, while 14 studies showed strategic impacts such as market expansion, product diversification, and competitive advantage. However, there were also 8 studies that found no significant effect on either variable. This research emphasizes the importance of synergy, integration readiness, and vision alignment of vision in ensuring the success of business combinations. The findings are expected to serve as a reference for managers, investors, academics, and regulators in formulating appropriate policies and strategies in planning mergers and acquisitions.
Analysis of Financial Statement Fraud Detection with Beneish M-Score at PT. Wilmar Cahaya Indonesia Tbk. Panjaitan, Gloria; Athaya , Nada; Tamba, Rani; Safitri , Tsamara; Azzahra , An Suci
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i1.806

Abstract

Financial statements are a vital element in decision making by stakeholders such as investors, creditors, and regulators. However, it is not uncommon to find manipulation practices in the presentation of financial statements in order to display company performance that is better than reality. This study aims to analyze the potential fraud in the financial statements of PT Wilmar Cahaya Indonesia Tbk during the period 2020-2024 using the Beneish M-Score model. This model uses eight financial ratios to detect indications of accounting manipulation. The research method used is descriptive quantitative with secondary data obtained from the company's financial statements. The calculation results show that all Beneish M-Score values from 2020 to 2024 are above the -2.22 threshold, which indicates the potential for financial statement manipulation throughout the period. These findings indicate the need for more attention to the integrity of financial statements and the importance of implementing a stricter supervisory system.
Co-Authors Athaya , Nada Athaya, Nada Azzahra , An Suci Azzahra, An Franita, Riska Gautama, Bana Maisyarah, Renny Safitri , Tsamara Safitri, Tsamara Tamba, Rani Tamba, Rani Rosya