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Ahmad Ashifuddin Aqham
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INDONESIA
Jurnal Manajemen Kreatif dan Inovasi
Published by Universitas Katolik Widya Karya Malang
ISSN : 29864402     EISSN : 29863260     DOI : 10.59581
Core Subject : Science,
Decision Sciences, Operations Research & Management
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 228 Documents
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Wujudkan Jiwa Enterpreuner Mahasiswa Dan Meningkatkan UMKM Melalui Program Wirausaha Merdeka Lenya Ramadhani; Ute Chairuz M.Nasution
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2168

Abstract

It is hoped that the growth and development of entrepreneurship can reduce the number of unemployed and increase prosperity. The entrepreneurial spirit of today's students has begun to decline because most students who have the mindset of wanting to work for a company do not want to create jobs. Entrepreneurship is the ability and willingness to develop, manage and running a business, including taking the risks involved in it to achieve profits, therefore an entrepreneurial spirit is very important for students. There are very few MSMEs (Micro, Small and Medium Enterprises) nowadays due to people's interest in entrepreneurship and their lack of knowledge or insight into entrepreneurship.As for problems with MSMEs in Indonesia, such as weak business management capabilities, limited quality of human resources (HR), and weak access to financial institutions, especially banking. These businesses usually do not have a bookkeeping system, have difficulty expanding the business scale, and still have limited capital. Therefore, this independent entrepreneurship program can foster an entrepreneurial spirit and improve the quality of SMEs. The independent entrepreneurship program activities launched by the Ministry of Education and Culture are intended to study as well as exploring students' abilities to improve their entrepreneurial spirit and urging students to improve their entrepreneurial skills and make a positive impact on society.
Analisis Setelah Akuisisi Saham Perusahaan di Indonesia: Studi Kasus Pada Blibli Dan Ranc Meutia Fahraning Azizah; Kurnia Noer Afrida; Syafira Rachma Dania
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2180

Abstract

This article examines the business combination carried out by companies in Indonesia, namely the acquisition of shares by Blibli. An analysis was carried out on the positive impacts and challenges that had to be faced after Blibli acquired PT Supra Boga Lestari Tbk (RANC). The acquisition of shares affects both companies and digital businesses in Indonesia. The literature review method is used by analyzing previous journals descriptively. The analysis carried out shows that there are positive impacts and challenges that must be faced due to the acquisition of RANC shares. Blibli and RANC are trying to create synergies that can accelerate the omnichannel solutions of both companies, supported by digital technology capabilities.
Analisis Perlakuan Akuntansi dalam Transaksi Mata Uang Asing terhadap Risiko Keuangan PT. Ramayana Lestari Sentosa Tbk Hana Setiyaningsih; Dila Resti Kamila; Erinda Ayu Permatasari
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2182

Abstract

This research aims to determine foreign currency transactions that occur at PT. Ramayana Lestari Sentosa Tbk in its financial reports is because countries have different currency values. Foreign currency transactions at this company involve the sale and purchase of currency to support business needs and control company risks. The data collection technique used in this research is a qualitative descriptive method. The results of the discussion stated that, PT. Ramayana Lestari Sentosa Tbk noted that foreign currency transactions occur due to import-export, foreign funding and foreign investment. Foreign currency transactions are important in company risk management as a source of good financial strategy.
Implementasi PSAK 65 pada Laporan Keuangan Konsolidasi PT Astra Agro Lestari Tbk dan Entitas Anak Putri Aosiliana; Arlitha Putri Anggraeni; Sherindea Permata Agita
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2184

Abstract

Companies face the challenge of achieving goals and objectives with effective, efficient and risk-free operations. One strategy that is commonly used is opening new branches or establishing new branches. This research focuses on PT Astra Agro Lestari Tbk, an oil palm plantation company, and investigates the implementation of PSAK 65 in preparing consolidated financial statements. PSAK 65 is important for recording transactions during the consolidation process, recognizing subsidiary profits, and preparing financial reports according to general accounting standards. This study involves comparisons with previous research, such as the implementation of PSAK 65 by PT Telkom Indonesia Tbk. This research aims to provide further understanding of PT Astra Agro Lestari Tbk's consolidated accounting practices and compliance with these standards.
Evaluasi Akuntansi Kombinasi Bisnis dengan Penerapan Standar Internasional Pelaporan Keuangan (IFRS) pada PT Garuda Indonesia (Persero) Tbk Ayuk Septiyaningsih; Ifta Ngainun Nida; Putri Retnaningsih
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2186

Abstract

The aim of this research isnto assess the implementation of Internasional Financial Reporting Standars (IFRS) at PT Garuda Indonesia Tbk, especially inte accounting aspect of business combinations. This research method is quantitative and uses analysis through a literatur study approach. The data used was obtained from the financial report of PT Garuda Indonesia Tbk for 2011, 2015, daj 2018, taken from official company sources. Research findings show that PT Garuda Indonesia Tbk has succesfully implemented the PSAK 22 business merger accounting standard (revised 2011, 2015, dan 2018) which as been adapted to IFRS with efficiency in preparing financial reports. The impact of this research is to provide a significant contribution in helping shreholders and other related partiesnij evaluating the extent to which companies comply with applicable financial reporting regulations.
Analisis Penyebab Turnover Intention Karyawan Pada Perusahaan Dalam Novel Resign Karya Almira Bastari Ardi Subakti; Adam Irnandito Syahrizal; Eva Dwi Kurniawan
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2187

Abstract

A good company is one that takes care of its employees. If employees feel uncomfortable working in the company, it can cause the risk of employee turnover intention in a company. A high turnover intention rate can hinder the achievement of company goals. Supriadi, Trang, and Rogi (2021:1217) explain that turnover intention is a situation where employees of an organization have plans to leave their jobs, or the tendency for employees to voluntarily stop working from their jobs according to their own choice. In the novel Resign by Almira Bastari tells the story of an employee who is tired of working from a company and wants to Resign from the company immediately. From the novel, the researcher aims to analyze the factors that cause the turniver intention of company employees in the novel using qualitative descriptive methods. Qualitative descriptive method is a research procedure that can produce descriptive data in the form of written or spoken words of people and behavior that has been observed (Moleong, 2018: 4). The results of the analysis that has been carried out by researchers found that there are 4 factors that cause turnover intention in the novel, namely workload, job satisfaction, unsupportive leadership style, and compensation. The conclusion of this study is that a company cannot run without employees, therefore to achieve the goals of the company, it is important for companies to pay attention to the condition of their employees so that employees can work as much as possible and reduce the risk of turnover intention in the company.
Analisis Perlakuan Selisih Kurs Mata Uang Asing Pada PT Elang Mahkota Teknologi Tbk Nisa Anindyasari; Nabila Septiana Putri; Sani Andriani Nurwafiyah
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2189

Abstract

The aim of this research is to analyze the treatment of foreign exchange differences at PT. Elang Mahkota Teknologi Tbk (EMTK), focusing on transaction management, the use of functional currency, and exchange rate risk mitigation. The research method employed is qualitative, with PT EMTK as the research subject. Data was obtained through literature review, referring to the Annual Reports of PT EMTK. The study indicates that PT EMTK adopts a cautious approach in handling foreign exchange transactions. The majority of business units use the Indonesian Rupiah as the functional currency, and the monetary assets and liabilities are adjusted to the exchange rates at the reporting date. Despite the absence of an official hedging policy, the company still considers current market conditions, especially regarding cash and cash equivalents balances in USD. Additionally, the research reveals that PT EMTK conducts sensitivity analysis on exchange rate risk, measuring the impact of exchange rate fluctuations on pre-tax profits. Overall, the company diligently monitors foreign exchange rate risks and takes proactive measures against external factors that may affect financial performance.
Implementasi PSAK 10 dalam Menyusun Laporan Keuangan (Transaksi Mata Uang Asing) Mia Nurmalia; Yunita Indah Saputri; Vanio Bagas Saputra; Dania Dwi Rinita; Endang Kartini Panggiarti
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2190

Abstract

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.
Analisis Dampak Akuisisi Pada PT XL Axiata Tbk Terhadap PT Axis Telkom Indonesia Imam Ari Fadhilah; Muhammad Rizki Mashuda; Tegas Sidiq Tri Pamungkas; Endang Kartini Panggiarti
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2223

Abstract

Abstrac.This research investigates the impact of acquisitions on company financial performance. By analyzing financial data of a number of companies that have undergone acquisition process, this research aims to assess changes in key financial indicators such as net profit, revenue and cash flow. The research method for this research is a literature review to find information on financial reports and company performance. The impact caused by post-acquisition is that the company's financial performance has increased, especially profitability and activity. However, the aspects of liquidity and solvency did not experience significant changes. There were no negative changes in the company's financial performance. The findings of this research can provide insight into the effectiveness of merger and acquisition strategies in increasing or decreasing a company's financial performance. Managerial implications and recommendations for stakeholders will be discussed in the context of the results of this research.
Meningkatkan UMKM Di Pulau Alor Dalam Novel Swarna Alor: Impian Di Langit Timur Karya Dyah Prameswarie Seli Septiani; Fresty Mulia Cahyani; Eva Dwi Kurniawan
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2225

Abstract

Abstract.This research aims to describe UMKM marketing strategies in a literary work. The literary work used in this research is a novel entitled Swarna Alor by Dyah Prameswarie. The method used is a qualitative method with a descriptive approach. The results of this research show that the people of Alor Island have great potential to develop the village economy through UMKM. Supporting factors in community development in the economic sector include abundant natural resources and fairly high community participation. Meanwhile, the inhibiting factor is limited marketing facilities

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