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All Journal JEBD Journal of Indonesian Management TOMAN: Jurnal Topik Manajemen
Dona Olivia Sihombing
Universitas Pembangunan Panca Budi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

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Literature Study of Fixed Asset Depreciation Calculation On Profit In Financial Statements Juliarta Elisabeth Silitonga; Dona Olivia Sihombing; Talitha Nabila; Muhammad Khoiri Luthfi; Nur Aliah
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2030

Abstract

Depreciation of fixed assets is an important element of accounting that has a significant impact on financial reporting, especially profit reporting. The purpose of this study is to analyze the calculation of depreciation of fixed assets and its impact on reported profit. Consider different depreciation methods, such as the straight-line method, declining balance method, and production unit method, to understand how each method affects cost allocation and income statement results. In addition, this study also discusses the relevance of Statement of Financial Accounting Standards (PSAK) no. 16 Shows the effect of recognizing depreciation expense and tax obligations due to the recognition of depreciation expense. The results of the analysis show that choosing the right depreciation method not only affects net income, but also plays an important role in asset management and corporate strategic decision-making. Therefore, an in-depth understanding of fixed asset depreciation is essential for managers to develop investment strategies and comply with accounting standards.
Implementasi Akuntansi Kombinasi Bisnis Sebelum (2009-2010) dan Setelah (2011-2012) Penerapan PSAK 22 pada Perusahaan Subsektor Costumer Non-Cyclicals di Indonesia Juliarta Elisabeth Silitonga; Dona Olivia Sihombing; Muhammad Khoiri Luthfi; Talitha Nabila; Bana Ahmad Gautama
TOMAN: Jurnal Topik Manajemen Vol. 2 No. 3 (2025): TOMAN: Jurnal Topik Manajemen
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/toman.v2i3.282

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan implementasi akuntansi kombinasi bisnis sebelum dan sesudah penerapan PSAK 22 (Revisi 2010) pada perusahaan subsektor consumer non-cyclicals di Indonesia. PSAK 22 mengubah pendekatan pencatatan dari pooling of interest menjadi acquisition method, yang menuntut pengukuran aset dan liabilitas berdasarkan nilai wajar serta pengakuan goodwill atau gain from bargain purchase. Penelitian ini menggunakan metode deskriptif kuantitatif komparatif tanpa uji statistik, dengan sampel tiga perusahaan: PT Unilever Tbk, PT Charoen Pokphand Indonesia Tbk, dan PT Matahari Putra Prima Tbk selama periode 2009–2012. Hasil penelitian menunjukkan bahwa setelah penerapan PSAK 22, terjadi peningkatan transparansi pelaporan, pengakuan aset tidak berwujud yang lebih akurat, serta perubahan dalam struktur dan rasio keuangan perusahaan. Namun, dampaknya terhadap profitabilitas bersifat bervariasi tergantung pada efisiensi dan strategi perusahaan dalam melakukan kombinasi bisnis. Penelitian ini memberikan pemahaman bahwa perubahan standar akuntansi dapat memengaruhi pelaporan keuangan dan persepsi investor secara signifikan.
Analisis Perbandingan Kinerja Keuangan PT Telkom Indonesia (Persero) Tbk dan PT XLSMART Telecom Sejahtera Tbk Tahun 2022-2024 Yohanes Kevin Lukna; Dona Olivia Sihombing; Talitha Nabila; Nabila Rahmadayanti; Fitri Yani Panggabean
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2606

Abstract

This study aims to analyze the comparison of financial performance between PT Telkom Indonesia (Persero) Tbk and PT XLSMART Telecom Sejahtera Tbk to understand the extent of the financial capabilities of these two telecommunications sector companies in the face of ongoing changes and intense competition. In the study, the analysis was conducted using financial ratios including liquidity (CR & QR), profitability (ROA & ROE), leverage (DAR & DER), and activity (TATO & FATO) using information from the company's financial statements in 2022 - 2024. The research findings show that both Telkom and XLSMART have values that are not yet classified as good in liquidity, profitability, and activity ratios. Of the three aspects, Telkom has an advantage in both liquidity ratios by 70%, both profitability ratios by 100%, and TATO by 35%. Meanwhile, XLSMART has the advantage of FATO by 45%. In terms of Leverage, Telkom has a ratio value that is classified as good, while XLSMART has not. Telkom has an advantage of 40% (DAR) and 95% (DER).
Co-Authors Bana Ahmad Gautama Fitri Yani Panggabean Juliarta Elisabeth Silitonga Muhammad Khoiri Luthfi Nabila Rahmadayanti Nur Aliah Talitha Nabila Yohanes Kevin Lukna