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All Journal Escalate : Economics and Business Journal Jurnal Ilmiah Akuntansi
Diana Fitriyani Putri
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Economics, Econometrics & Finance Education Other

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ANALISIS PENERAPAN PSAK 65 DAN RELEVANSINYA TERHADAP PSAK 15 DAN PSAK 22 DALAM LAPORAN KEUANGAN KONSOLIDASI PT BANK MANDIRI (PERSERO) TBK TAHUN 2024 Yunita Kusumaningrum; Tiara Ayu Wardani; Diana Fitriyani Putri; Amelia Eka Diyanti; Endang Kartini Panggiarti
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pn92h225

Abstract

Thisl study aimsl to lanalyze the limplementation of PSAK 65, PSAK 15, and lPSAK 22 in lthe preparation of lconsolidated financial lstatements of lPT Bank Mandiri (Persero) Tbk. This lresearch is lqualitative and descriptive, lwith data lcollection techniques lusing documentation methods on lthe company's consolidated financial reports, annual reports, and other official documents during the reporting period of 2024. The analysis results indicate that the company has consistently applied PSAK 65 in consolidating all controlled subsidiary entities with ownership above 50%. The applicationl of PSAK 15 lhas also been lcarried out by the company inl recording investments in associate entities using the equity method after PT Bank Mandiri (Persero) Tbk acquired a 20% stake in PT Asuransi Inhealth Indonesia. The recognition and impairment testing of goodwill arising from business combinations have lbeen in laccordance with lPSAK 22. It lcan be lconcluded that lthe implementation lof these three standards ensures lthat the lconsolidated financial lstatements of lBank Mandiri (lPersero) Tbk lare prepared transparently, accurately, and lin accordance lwith generally laccepted accounting lprinciples, thus providing la comprehensive picture lof the group's lfinancial position and financial performance.
Implementation of a Notion-Based Manufacturing Information System for Operational Optimization (Case Study of MSMEs Dasteran Bendino) Yunita Kusumaningrum; Alfina Fauziarahmani; Tiara Ayu Wardani; Diana Fitriyani Putri; Amelia Eka Diyanti; Mutia Elsa Rahayu; Risya Najwa Irawan; Nazlia Alifah; Zidni Ali
Escalate : Economics and Business Journal Vol. 2 No. 02: Innovating People and Planet: Redefining Work, Behavior, and Sustainability in the Di
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i02.374

Abstract

This study examines the integration of Manufacturing Information System (MIS) to improve operational efficiency, inventory control, and readiness at scale for Dasteran Bendino MSMEs. The qualitative descriptive research uses interviews, field observation, and literature review. The results show hybrid operations, manual transaction recording and flow, dependence on suppliers, and centralized administrative burdens; therefore, the addition of divisions (administration, warehousing, logistics, R&D) and the implementation of an integrated digital system (e.g., Notion), along with improvements in transaction flow, automated recording, and supplier diversification, are necessary. The recommended implementation is expected to enhance recording accuracy and the competitiveness of MSMEs in the e-commerce ecosystem.
Co-Authors Alfina Fauziarahmani Amelia Eka Diyanti Endang Kartini Panggiarti Mutia Elsa Rahayu Nazlia Alifah Risya Najwa Irawan Tiara Ayu Wardani Yunita Kusumaningrum Zidni Ali