Publication Search

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.

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.

. 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.

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.

This article was created by reviewing the acquisition case carried out by PT Semen Indonesia of PT Holcim Indonesia. The purpose of writing this article is to determine the impact of the acquisition carried out by PT Semen Indonesia. This research uses the literature review method as a research approach. The information that will be used in this research is optional, obtained not through direct insight, but through the consequences of exploration carried out by experts in the past. The results of this article illustrate that the acquisition occurred when PT Holcim, which is owned by Lafarge Holcim Ltd, clearly stated its hope of being able to sell 80.6% of its portion which was ultimately purchased by PT Semen Indonesia. The conclusion from the discussion of the article is that PT Semen Indonesia's acquisition of PT Holcim Indonesia will result in a decline in the company's financial performance and an increase in company value which occurs due to expanding production limits, increasing products and developing market share at PT Semen Indonesia.

Financial Accounting Standards (SAK) are guidelines for the preparation of corporate financial statements in Indonesia. There is a component of the Financial Accounting Standards that has an important role in business combination is the Presentation and Disclosure Principle (PPP) in the Financial Accounting Standards. A business combination occurs when one or more companies merge to form a new business entity separate from the merging companies. The method used in this research is descriptive analysis through the development of data related to the topic of discussion collected by reviewing the financial statements of PT GoTo Gojek Tokopedia Tbk which can be accessed on the Indonesia Stock Exchange (IDX) website. The result of this study is that PT GoTo Gojek Tokopedia Tbk has carried out business combination activities by identifying the party to be acquired and measuring the value based on a predetermined acquisition price in obtaining control in accordance with the percentage of ownership. This study aims to explain the application of business combination accounting based on PSAK 22 at PT GoTo Gojek Tokopedia Tbk. This research is intended as an effort to develop the knowledge obtained by the author in order to obtain an optimal solution in exploring the combination operation process carried out by PT GoTo Gojek Tokopedia Tbk.

This research aims to analyze legal protection for ownership of land rights for the public interest, and this research can be useful as a reference for readers. This research uses a qualitative descriptive research method, with a type of normative legal research - empirical or literature. Sugiyono said that quantitative research is a method used to examine the condition of natural objects where the researcher is the key instrument. type of normative-empirical legal research according to Muhaimin in his book entitled: Legal Research Methods says that normative-empirical legal research is "legal research that examines law as rules or norms and the application of legal rules in practice in society". The results found are that the existence of regulations regarding land acquisition provides a legal basis for the government to obtain land for the implementation of development in the public interest and is a guarantee for land rights holders to obtain adequate compensation, thereby providing better survival at a higher level of socio-economic life. prior to land acquisition. Land acquisition for development in the public interest is a land acquisition activity carried out by the government for the construction of public facilities. Land procurement consists of planning, preparation and implementation stages which involve the regional government as the executor of land acquisition, the ministry that carries out land affairs, land rights owners and affected communities.

Basically, merger, merger, and expropriation are actions that are unknown and also not developed in Indonesia. Mergers, mergers, and takeovers are also very vulnerable to monopolistic practices and unfair business competition, therefore the Law on antimonopoly strongly violates marger, acquisition, and consolidation which is likely to result in monopolistic practices or unfair business competition, which has been regulated in Article 29 of Law Number 5 of 1999 concerning the Prohibition of Monopoly Practices and Unfair Business Competition. The Competition Supervisory Commission also has the obligation to conduct investigations and examinations on unfair business actors, and the existence of unfair business competition can result in an imbalance of economic power because it is controlled by one pillar only and this can lead to unfair business competition. The purpose of this study is to be able to understand the takeover procedure carried out by PT. Sarana Farmindo Utama to PT. The prospect of Karyatama in Decision Number Case 28 / KPPU-M / 2019 and also to be able to understand the settlement of cases carried out by PT. Sarana Farmindo Utama in the case of the takeover of shares of PT. Karyatama Prospects. Based on the results of the share takeover research conducted by PT. Sarana Farmindo Utama is to save PT. The prospect of Karyatama almost going bankrupt and also to continue to run as a feeder for livestock chickens, a violation that was carried out by PT. Sarana Farmindo Utama is late notification of takeover to the Commission. And PT. Sarana Farmindo has been legally penalized by paying fines, and is also required to submit proof of fine payments to the Business Competition Supervisory Commission.

The objective of this study is to assess the efficacy of employing the Problem-Based Learning approach in the acquisition of Trigonometry concepts. This study examines four metrics of learning efficacy: student learning outcomes, student engagement during the learning process, student feedback on learning, and the teacher's aptitude in facilitating learning. This research falls under the category of quantitative descriptive research. The research was conducted at SMA Negeri 8 Manado during the odd semester of the 2023/2024 academic year. The study included a sample of 38 students from class X-I. The employed data collection approaches include testing, observation, and administering questionnaires. The study determined that the utilization of the Problem-Based Learning (PBL) approach in teaching Trigonometry content yielded positive results. This is exemplified by the attainment of the four metrics that measure the efficacy of utilizing the learning model: (1) Student learning results in the subject matter are classified as thoroughly comprehensive. (2) Student activities during the learning process are classified as satisfactory. (3) Students exhibit a favorable attitude towards the learning process. (4) The teacher's aptitude for overseeing the learning process is exceptional.

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.

This research was carried out at PT. BPRS Washliyah Medan. The aim of this research is to understand the murabahah financing system and process implemented by PT. BPRS Al-Washliyah Medan. Murabahah financing is a sale and purchase agreement for goods stating the acquisition price and profit agreed upon by the seller whose role in this case is the Bank and the buyer whose role is the customer/prospective customer for the customer's needs, with the flavone given Rp. 25,000,000 to Rp. 250,000,000. The principles of Murabahah financing are based on Islamic sharia and established legal provisions. Murabahah financing has apparently received a lot of responses from the public and business entities, but not many people and business entities understand the procedures for obtaining murabahah financing, even though marketing has been carried out by PT. SRB Washliya.

Land and Building Rights Acquisition Fee (BPHTB) is a tax imposed on the acquisition of land and/or building rights. BPHTB payments in Magelang Regency require validation from BPKAD to be used as a condition for the process of transferring rights to land and buildings. The validation process usually takes quite a long time. This requires a special strategy to increase regional tax revenues in Magelang Regency. This research uses qualitative methods, namely data collection techniques through observation, interviews and documentation. The results of this research provide information that has been carried out by BPPKAD Sleman Regency to maximize regional tax revenues by developing the E-BPHTB system, so that the regional tax collection process is easier and faster. However, the problems in using the new system are still unfamiliar, so time is needed to adapt to using the system.

The purpose of this observation is to determine the impact of acquisitions on the financial performance of companies that implement acquisition strategies listed on the IDX. To assess a company's financial performance, comparisons are usually used, including: Comparison of current assets with current debt, comparison of total debt with total assets, and comparison of net profit after tax with sales. The literature review method is applied in this observation which is carried out by reviewing the results of past observations that are in line with this topic, but there are inconsistent outcomes. Observations applied by (Utari, Asriany, and Hamid 2022) which state that in acquiring companies they must be able to assess the financial performance of target companies so that the risk of loss will be reduced. While the observations applied by (Firdaus and Dara 2020) provide information that there is no change in the company's financial performance after the acquisition, the company's financial performance remains stable between pre and post acquisition. Based on this explanation, this observation was chosen to determine the impact of acquisitions on the financial performance of companies with acquisition strategies listed on the IDX.    

Discussion of language acquisition cannot be separated from the factors that influence it. Language acquisition is a process of acquiring a child's first language without any special learning about language. A child will only respond to utterances that are often heard from the surrounding environment, especially utterances from the mother. In the process of acquiring language, a child cannot be separated from communication activities involving the interlocutor. In this study researchers conducted research on language acquisition, especially on a 5 years old child. This research was conducted with the following objectives; 1) To describe language acquisition in the components of syntax acquisition, semantic acquisition, phonology acquisition, and morphology acquisition in 5 years old child; 2) To describe the factors that influence 5 years old child language acquisition. The results of this study show that language acquisition at the age of 5 a has reached four components, namely syntax acquisition, semantic acquisition, phonology acquisition, and morphology acquisition. Apart from that, there are three factors that influence the language acquisition process as follows; 1) natural factors; 2) cognitive development factors; and 3) social background factors

The purpose of writing this journal is to find out more deeply how the public responds to the passing of the Job Creation Law. The method used is descriptive qualitative by explaining and describing existing conditions. Data collection techniques use literature studies by collecting secondary data taken from journals or previous research. The result of the discussion is that there are many people who do not agree with it because they consider that there are several articles that are problematic and controversial. The pro party is the government because this Omnibus Law exists because of the complexity that arises, namely about kining, taxation, land acquisition and other aspects related to investment.

In Islamic inheritance law, it is a law derived from the Qur'an where the truth of the teachings or theories is absolutely true because it is a revelation from God. Islamic inheritance law in general theory is a law conveyed by Allah SWT to the Prophet Muhammad SAW to be applied and made law by mankind. In legal philosophy it is said that the law is for humans, in Islam the Islamic inheritance law is absolute because it has been regulated in it. Problems arise in its application in society, especially in terms of the rights and acquisition of the second wife, third wife and fourth wife. There is discrimination in the distribution of inheritance that violates existing rules and provisions and there is a mental attitude that does not or is reluctant to carry out and follow the provisions of Islamic inheritance law regarding the acquisition and inheritance rights of the second wife, third wife or fourth wife.

The purpose of this thesis is to manage Islamic finance MSMEs at Muaro Jambi Temple, to find out the obstacles in managing MSME sharia finance at Muaro Jambi Temple and to find out the efforts of MSMEs in financial management at Muaro Jambi Temple. This thesis uses a qualitative approach with data collection methods through observation, interviews, and documentation. Based on the research conducted, the following results and conclusions are obtained: MSME Islamic Financial Management in Muaro Jambi Temple is carried out by trying only to take what is lawful and good, lawful way of acquisition: through trade that applies voluntarily and willingly, lawful method of acquisition: act fairly and avoid doubts and lawful. How to use: Help each other and avoid excessive risks. Obstacles in MSME Islamic Financial Management at Muaro Jambi Temple include personal needs and business turnover that are not separated and limited knowledge. Efforts in MSME Islamic Financial Management at Muaro Jambi Temple include the use of the budget in the needs that will be carried out so that the business being run can benefit, recording is done to anticipate losses occurring or expenditures occurring, so that income will also be clearer when recording, reporting is done made not just written numbers but have information. Exercising control by fully implementing control over the financial management of its business.

Financial Accounting Standards are accounting standards compiled by official institutions. SAK contains accounting rules and procedures, one of which is the principle of presentation and disclosure (PPP). Business combination is a phenomenon of the Company to gain control over another company operating as a business. This research uses descriptive analysis to collect data relevant to the topic of discussion, conducted by reviewing the financial statements of PT Bank BRI (Persero) Tbk. which can be accessed through the Indonesia Stock Exchange website. The result of this research is that the parent company implements a business combination system by identifying the acquired party based on its acquisition value. This research aims to apply and develop the information collected to find the best solution to study the process of business combination operations in the company.

The purpose of this study is to determine the influence of independent boards of directors and commissioners on the disclosure of sustainability reports on mining companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 4 years, namely the 2018-2021 period. The population in this study includes all mining companies listed on the Indonesia  Stock  Exchange  (IDX)  for  the  2018-2021  period.  The  sampling technique uses purposive sampling techniques. Based on the criteria that have been set in the acquisition of 10 companies. The type of data used is secondary data obtained from  www.idx.co.id site, the analysis method used is panel data regression analysis. The results of this study show that the board of directors has an effect on the disclosure of the sustainability report, then the independent commissioner has an effect  on  the disclosure  of  the sustainability  report.