cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Roymon Panjaitan
Contact Email
garuda@apji.org
Phone
+6289682151476
Journal Mail Official
febri.adi24@gmail.com
Editorial Address
Perum. Cluster G11 Nomor 17, Jl. Plamongan Indah, Kadungwringin, Kedungwringin, Pedurungan, Semarang City, Central Java 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Published by Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
ISSN : 29884101     EISSN : 29885000     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 391 Documents
 9   10   11   12   13 
Implementasi Akuntansi Kombinasi Bisnis Sesudah Penerapan PSAK 22 dan Konvergensi IFRS pada PT Telekomunikasi Indonesia Adelia Furry Avriandi; Apriana Nur Asyifa; Sandra Audina Maharani; Endang Kartini Panggiarti
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.590

Abstract

. This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material. . This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material.
Penerapan Psak No.16 Atas Aset Tetap Dan Hubungan Dengan Perhitungan Laba Pada Pt Garuda Indonesia.Tbk Ma’ruf Dwi Putra; Ahmad Lintang Abdul Haq; Muhammad Yusuf Arda Bily
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.591

Abstract

In service industries, trading companies and manufacturing industries, fixed assets are used in business activities. Every decision regarding the use of fixed assets affects the survival and development of a company. This not only considers the profits generated by a company, but also the important role of fixed assets in achieving company goals. Therefore, PSAK No.16 must be applied. Based on the data described above, the aim of this research is to confirm the application of PSAK no. 16 which is used to calculate the profits of the company PT. Garuda Indonesia Airlines. As a research method, we use descriptive analysis methods to understand existing facts and compare them with existing theories. To obtain the necessary data, the author uses data collection techniques such as documentation. The type of data used by the author is secondary data. From the research analysis, the author can conclude that the company has implemented fixed assets in accordance with PSAK No.16 (revised 2007). Companies use two methods to value fixed assets: the historical cost method and the revaluation model. The use of these two methods can affect the growth of fixed assets.
Menggali Potensi Kewirausahaan di Era Digital: Tantangan dan Peluang Sofia Zahra; Zyhan Risty Andini; Leoni Sabrilina Putri; Mansur Keling
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.592

Abstract

Modern technology is developing very rapidly. The impact of artificial intelligence on economic activity. This also happens in web-based applications. Rapid progress makes company competition increasingly tighter and more intense. The aim of this research is to see how entrepreneurship has increased in the current digital era and what opportunities and challenges are faced. The method in this research is library research using book literature, journals and other electronic records. Technology in this digital era is developing very rapidly, but there are challenges and opportunities in this digital era, namely the high level of competition among business opportunities entrepreneurs. The younger generation now has more opportunities to develop their entrepreneurial skills thanks to digital technology.
Analisis Perlakuan Atas Selisih Kurs Dan Transaksi Mata Uang Asing Terhadap Laporan Keuangan Pada Pt. Indofood Sukses Makmur Tbk Eka Febrianti; Makhrusatun Inka Widayani; Dewi Yuni Windarti
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.593

Abstract

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.
Pengaruh Karakteristik Kewirausahawan Terhadap Kerberhasilan Sebuah Usaha Sinta Affrilliana Sari; Mutiara Azahra Sinaga; Rhea Aquila Fawas; Mansur Keling
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.594

Abstract

This research was conducted with the aim of identifying and analyzing the impact and influence of entrepreneurial characteristics on business success. The data analysis method used is a qualitative research method based on library research. The data analysis technique used analyzes the content of information collected and taken from various sources and references related to the research title. The personality traits of an entrepreneur have a significant influence on the success of the company. Entrepreneurial qualities are an important and inseparable part of becoming an entrepreneur. Because a positive personality makes it easier to face and overcome any situation.
Analisis Akuntansi Untuk Transaksi Mata Uang Asing Pada Pt. Appipa Indonesia Annisa Urrohmah; Susi Ratna Sari; Shelvina Dwie Oktavia
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.595

Abstract

This article will analyze foreign currency transactions at PT. Appipa Indonesia. In import-export transactions related to two different countries, using different currencies, namely foreign currency and local currency. Foreign currency transactions in their treatment can affect the financial statements of sales, purchases, accounts payable, receivables, and so on. This research method is descriptive qualitative. PT. Appipa Indonesia has implemented accounting treatment in accordance with PSAK No.10 regarding exchange differences on foreign currency transactions.
Analisis Akuntansi Kombinasi Bisnis Dengan Konvergensi IFRS Pada Laporan Keuangan Perusahaan Muhamad Riswantoro; Wisnu Pramudya; Ahmad Danu; Endang Kartini Panggiarti
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.596

Abstract

In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.
Pengaruh Kebijakan Direktur terhadap Kinerja Perusahaan dalam Novel Tuan Direktur Karya Hamka Aulia Sita Uttami; Ayu Nabilah Aristawidya; Eva Dwi Kurniawan
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.599

Abstract

This research aims to see the influence of the director's policy on a company contained in a literary work. The literary work used in this research is entitled Tuan Direktur by Hamka. The problem identified in this study is how the character's policy affects the performance of his company and the importance of coworkers. The descriptive qualitative method is used to describe and analyze the policies and strategies taken by the character Tuan Direktur in leading his company. Stakeholder theory becomes the theoretical basis to understand how the director's policies can affect various parties involved or interested in the company. The analysis was conducted by considering the perspectives and interests of various stakeholders, including employees, shareholders, customers, and the surrounding community. The results show that the director's policies in the novel include factors that make the policies appropriate or inappropriate. Each policy has a different impact on company performance and affects the interests of stakeholders differently. The implication of this study is the importance of the director's role in forming policies that consider the interests and perspectives of various stakeholders. By understanding the implications of directors' policies, organizations can improve corporate strategy and management to achieve better and sustainable performance.
Analisis Pengaruh Self Assessment dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Elia Rossa; Lissa Rahmawati; Muh Farhan Yudamahendra; Muhammad Rivki Adrian; Nabila Syifaa Azzahra Suwandi; Neyla Safitri; Vina Hariyati
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.600

Abstract

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.
Pentingnya Pendidikan Kewirausahaan Ditanamkan Sejak Usia Sekolah Dasar dalam Perspektif Islam Chintya Pradilla Putri; Zuhrinal M Nawawi
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.603

Abstract

The aim of entrepreneurship education is to develop attitudes, enthusiasm and the ability to create something of value for oneself and others. Creative, innovative, independent, leadership, good money management and never giving up are entrepreneurial attitudes that must be instilled in children from an early age. As followers of the Prophet Muhammad SAW we need to learn from his figure as an entrepreneur. Where in his journey as an entrepreneur, Rasulullah successfully proved that to start a business one does not have to have money first, there are other elements that are more important than that, namely that one must have the right entrepreneurial mentality. The purpose of this article is to analyze the importance of entrepreneurship education instilled from elementary school age in an Islamic perspective. This research uses a qualitative method with a literature-based approach. Qualitative research relies on the collection and analysis of non-numerical data (such as text, video, or audio) to understand concepts, opinions, or results. Entrepreneurship education taught at elementary school level is believed to be able to reduce children's consumption habits, train them to create something of value and give birth to the next generation to create jobs in the future.

Page 11 of 40 | Total Record : 391

 9   10   11   12   13 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): FEBRUARI: Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 5 (2025): OKTOBER : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 4 (2025): AGUSTUS : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 3 (2025): JUNI : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 2 (2025): April : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 1 (2025): FEBRUARI : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 6 (2024): DESEMBER : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 5 (2024): OKTOBER : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 4 (2024): AGUSTUS : Maeswara Vol. 2 No. 3 (2024): JUNI : Maeswara Vol. 2 No. 2 (2024): APRIL : Maeswara Vol. 2 No. 1 (2024): FEBRUARI : Maeswara Vol. 1 No. 6 (2023): DESEMBER : Maeswara Vol. 1 No. 5 (2023): OKTOBER : Maeswara Vol. 1 No. 4 (2023): AGUSTUS : Maeswara Vol. 1 No. 3 (2023): JUNI : Maeswara Vol. 1 No. 2 (2023): APRIL : Maeswara Vol. 1 No. 1 (2023): FEBRUARI : Jurnal Riset Ilmu Manajemen dan Kewirausahaan More Issue