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Jurnal Studi Akuntansi Pajak Keuangan
Published by Institut Teknologi dan Bisnis Kristen Bukit Pengharapan
ISSN : -     EISSN : 30322979     DOI : https://doi.org/10.61696/jusapak
Core Subject : Economy,
Economics, Econometrics & Finance
JUSAPAK (Jurnal Studi Akuntansi Pajak Keuangan) adalah diterbitkan oleh Institut Teknologi dan Bisnis Kristen Bukit Pengharapan yang memiliki cita-cita menjunjung tinggi nilai-nilai ilmu pengetahuan dan perkembangan ilmu pengetahuan khususnya dibidang Akuntansi, Pajak dan Keuangan. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang relevan bagi pengembangan profesi dan praktek akuntansi di Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1 Documents
 1 
Search results for , issue "Vol. 3 No. 4 (2025)" : 1 Documents clear
IMPLEMENTASI FINANCIAL MODELING FRAMEWORK (FMF) TERINTEGRASI: DEMONSTRASI INTEGRASI LAPORAN KEUANGAN DAN TRANSMISI RASIO KINERJA BERBASIS SPREADSHEET Iman Sjamsu Rahardjo
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 4 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i4.983

Abstract

This study proposes and demonstrates the operational implementation of an integrated Financial Modeling Framework (FMF) as a response to the structural fragmentation commonly found in spreadsheet-based corporate financial models. Unlike conventional projection models that operate in partial or disconnected formats, FMF v1.8 adopts a modular architecture built upon an assumptions layer that systematically integrates the Income Statement, Balance Sheet, and Cash Flow Statement while transmitting driver changes into performance ratios. Using an artifact-based demonstrative approach, the study provides evidence that strategic assumption adjustments—such as revenue growth and capital structure changes—are consistently transmitted to financial statement structures and key ratios (ROE, ROA, DER) without generating balance sheet inconsistencies or cash flow distortions. The findings confirm the existence of a structured ratio transmission mechanism, positioning the model not merely as a forecasting tool but as an integrated analytical framework capable of mapping financial trade-offs transparently. Theoretically, this research extends the financial statement integration literature by providing implementation-level evidence of an integrated modeling architecture. Practically, FMF offers a more robust driver-based framework for sensitivity analysis, scenario evaluation, and structured financial decision making.

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