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INDONESIA
Jurnal Akuntan Publik
Published by Universitas Katolik Widya Karya Malang
ISSN : 2986447X     EISSN : 29864496     DOI : 10.59581
Core Subject : Economy,
Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 210 Documents
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Analisis Setelah Implementasi Merger Pada Perusahaan Telekomunikasi di Indonesia: Studi Kasus : Pt Indosat Ooredoo Hutchison Feni Haryani; Fitria Nasta’in; Ika Novitasari; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1818

Abstract

This study investigates the post-merger implementation at PT Indosat Ooredoo Hutchison, following the business combination agreement between PT Indosat Tbk and PT Hutchison Tri Indonesia. The merger implementation has substantial implications for both entities. The research employs a literature review methodology, conducting a descriptive analysis of preceding journals. Findings indicate a mixture of positive and negative effects resulting from the merger at PT Indosat Ooredoo Hutchison. Furthermore, the companies encounter various challenges in executing the merger. Limitations in this study include constraints related to available literature and the sample size, underscoring the necessity for refinements in subsequent research endeavors to yield comprehensive conclusions.
Pengaruh Pengelolaan Keuangan dan Sistem Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan Dora Devita; Dewi Zulvia
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1840

Abstract

ThisThis study aims to examine financial management and financial accounting systems on the quality of financial reports. Collecting research data using a questionnaire. Questionnaires were delivered to 35 employees of the Office of Manpower and Transmigration of West Sumatra Province. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis used multiple regression using SPSS 22 software. The results of this study indicate that financial management has a positive effect on the quality of financial reports and the financial accounting system cannot influence the quality of financial reports.
Analisis Audit Kasus Manipulasi Laporan Keuangan PT Wanaartha Life Tahun 2023 Adelia Furry Avriandi; Apriana Nur Asyifa; Giyan Triyani Sari; Maharani Dara Dinanti; Sandra Audina Maharani; Herlina Manurung
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1860

Abstract

This study aims to examine the practice of financial statement manipulation that occurred at PT Wanaartha Life in 2023. This case emphasizes the importance of transparency and integrity in corporate financial reporting. The practice of manipulating financial statements is considered unethical and often occurs due to various motivations, including pressure to achieve financial targets and maintain the company's reputation. Violations of the professional code of ethics can have a negative impact on society, because members of the profession who do not comply with established rules and values can result in a loss of trust and respect for the profession. The research method used in this research is a literature study, where this research produces descriptive data findings, in the form of words based on the results of observations. The results showed that the company's financial statements lacked integrity and transparency in financial reporting.
Analisis Perbedaan PSAK 22 dan IFRS 3 Tentang Kombinasi Bisnis Pada Penyusunan Laporan Keuangan Konsolidasi Pada Perusahaan di Indonesia Afandi Afandi; Meira Chusnul Khotimah; Meylisa Eka Putri; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1888

Abstract

This research was conducted with the aim of knowing the differences between PSAK 22 and IFRS 3 regarding business combinations in the preparation of consolidated financial statements in companies in Indonesia. The type of method used is a qualitative method using a literature study approach because this approach provides an overview for researchers about the development of the topic of discussion. The data source used is secondary data that has been analyzed so that it can be developed to describe the research topic. Based on the results of the research analysis, there are several differences in PSAK 22 and IFRS 3, including the components of financial statements, disclosures in the statement of financial position, the term minority rights, extraordinary items, and in the presentation of long-term liabilities to be refinanced.
Analisis Merger Pada PT Indosat Tbk (ISAT) Terhadap PT Hutchison 3 Indonesia (H3I) Adi Putra Pratama; Abrar Rizqi Destriawan; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1920

Abstract

This research aims to analyze the impact of the merger between PT Indosat Tbk (ISAT) and PT Hutchison 3 Indonesia (H3I) on both companies. Through a merger analysis approach, we identify key factors that influence the success or failure of the integration between these two entities. The research method is literature review to search a financial information and annual reports. Qualitative and quantitative analyses are used to measure the impact of the merger on the financial, operational, and reputational performance of both companies. The research findings indicate that the merger between ISAT and H3I has a positive impact on operational efficiency and economies of scale. However, challenges related to technology integration, corporate culture, and human resource management are also identified as critical factors that need to be addressed. Furthermore, this research discusses the implications of the merger on the telecommunications market in Indonesia and its impact on industry competition. These findings provide valuable insights for business practitioners, regulators, and academics interested in the study of merger impacts in the telecommunications sector.
Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Susana Peni Teluma; Nugraeni Nugraeni
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1930

Abstract

This research aims to test and analyze the influence of good corporate governance on company financial performance. Good corporate governance in this research is proxied by the percentage of institutional ownership, composition of the board of directors and composition of independent commissioners. The financial performance of banking companies is measured by Return on Equity (ROE). The population used in this research was the Influence of the Implementation of Good Corporate Governance on Financial Performance (Studies Listed on the Indonesian Stock Exchange 2017-2020) totaling 626. The sample selection technique used purposive sampling so that 52 companies were obtained. The type of data used is secondary data. The data analysis technique in this research uses multiple linear regression analysis. The results of this research partially show that the percentage of institutional ownership, composition of the board of directors, and composition of independent commissioners do not have a significant effect with a negative coefficient on ROE. Meanwhile, simultaneously the percentage of institutional ownership, composition of the board of directors and composition of independent commissioners have a significant effect on ROE with a positive coefficient.
Analisis Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Akuisisi: Studi Kasus pada Akuisisi PT Garudafood Putra-putri jaya Tbk terhadap PT Mulia Boga Raya Tbk Dewi Dersanala; Risma Indah Islami; Harviyani Azzahra; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1937

Abstract

Financial performance is a description of a company's activities. Good financial performance can reflect the health conditions of good financial governance as well. The aim of this research is to analyze how the acquisition affects financial performance before and after the acquisition. The subject of this research used the acquiring companies PT Garuda Food Tbk and PT Mulia Boga Raya Tbk in the 2017-2022 period by examining the financial performance three years before and three years after the acquisition. This research is a type of comparative research, which means comparing financial performance between before and after the acquisition. The analysis in this research is measured using four financial ratios, namely Return On Assets (ROA), Return On Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). Based on the results of the analysis, it shows that there are significant differences in total ROA, ROE, CR and DER between before and after acquisition
Penerapan Akuntansi Kombinasi Bisnis Sebelum dan Sesudah Adopsi IFRS pada PT Bentoel Internasional Investama Tbk Almira Siva Devina Wijarnako; Ellisa Noviana Dera; Wahyu Marginingtyas A.P; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1951

Abstract

In the era of globalization, companies face intense competition alongside the implementation of PSAK 22 (revised 2010) in Indonesia, particularly in the merger between PT Bentoel Internasional Investama, Tbk. and PT BAT Indonesia, Tbk. in 2010. Utilizing the purchase method according to PSAK 22, this research applies a qualitative approach with content analysis to compare the practices of business combination accounting before and after the adoption of IFRS. The research focuses on how well PT Bentoel Internasional Investama Tbk. adheres to accounting standards, especially PSAK 22 after IFRS adoption. The adoption of PSAK 22 and IFRS enhances transparency, limits potential earnings management, and improves the quality of financial reporting. Although there is an improvement in disclosing minority rights and non-controlling ownership, these aspects still require further attention. With its positive impact, this research demonstrates that the implementation of PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk. can enhance the company's effectiveness in facing competition. Highlighting the positive impact of implementing PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk., the research reinforces transparency, integrity, and the quality of financial reporting related to business combinations. The company is expected to be more effective in dealing with competition by reducing opportunities for earnings management practices. Recommendations for further research include expanding the sample size and conducting comparative studies for a more comprehensive understanding.
Pengaruh Fee Audit Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit: Studi Kasus Pada Kantor Akuntan Publik di Wilayah Semarang Vida Indah Viratna; Merliana Saputri; Alya Sari Khanifah; Etik Yuliana; Herlina Manurung
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1962

Abstract

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.
Penerapan Etika Bisnis Islam di Rumah Makan Berkah Banjar Dwi Ariyati; Fadila Oktiana Sari; Lilis Renfiana
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.2149

Abstract

Application of Islamic Business Ethics or RM. Berkah Banjar 38, the subject of this research. Researchers use qualitative research methods. Qualitative research methods provide descriptive data in the form of spoken and written words and observable behavior. Therefore, researchers obtain three components: data reduction, data presentation, and data validation. R.M. Based on research, Berkah Banjar 38 applies business ethics. We provide the best products and services to meet customer needs. We offer the best, fastest, most accurate service at prices commensurate with the quality of our products. Engage in healthy competition. Collaborate to maintain integrity. Below are examples of business ethics that can be applied and are consistent with Islamic business ethics. Providing halal products and setting prices based on these products

Page 16 of 21 | Total Record : 210

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