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The purpose of this study is to examine and assess how PT BCA applies PSAK 4 and PSAK 65 in the development and presentation of its consolidated financial statements. This study is primarily motivated by the importance of consolidated financial statements as a useful source to offer a comprehensive view of an entity's financial condition, especially when the entity has subsidiaries. This research method can be categorized as descriptive qualitative research, utilizing secondary data sources, including PSAK and BCA's financial statements for the years 2022 to 2023. The findings indicate that BCA has reliably complied with PSAK 4 and PSAK 65 standards. This includes accurately combining the financial statements of its parent company and subsidiaries based on the control principle, eliminating inter-entity transactions, and transparently disclosing the NCI portion of equity. Furthermore, the fair values ​​of assets and liabilities have been combined and assessed in accordance with appropriate standards. In summary, BCA has demonstrated a strong commitment to maintaining accountability, information transparency, and effective corporate governance practices, thereby ensuring its financial statements reliably and accurately reflect the group's financial condition. From this conclusion, it can be stated that BCA has implemented both PSAKs systematically and effectively to increase reporting transparency.

The food industry not only pays attention to aspects of nutritional value and benefits, but also aspects of food safety by implementing a prevention system at the critical point of danger, namely HACCP. PT. Aerofood Indonesia is committed to meeting food needs on board aircraft and plays an active role as a provider of supporting services for Garuda Indonesia airline as the parent company and several foreign airlines. This research was conducted with a focus on the Tuna Pasta Salad menu. The food processing process from receiving raw materials to serving is analyzed according to HACCP principles, while the nutritional content of the menu is evaluated to ensure that the meal is balanced and adequate for passengers during the flight. This research is expected to provide a comprehensive picture of the importance of implementing food safety and nutritional analysis in the inflight catering industry. This research method uses a qualitative approach by conducting observations and interviews. At each stage, food safety at ACS Denpasar is carried out through the application of HACCP. From the results of microbiology laboratory tests, no pathogenic bacteria were found. The nutritional value per serving of tuna pasta salad is 113.4kcal, Fat=5,484g, KH=11,694g, Protein=4,242g. This menu is used as an appetizer which is sufficient for 17.65% of energy, of the 30% requirement for a passenger's lunch based on the nutritional adequacy of an adult, namely 2150 kcal.

The liquidation of a subsidiary in the banking sector is a strategic step with a significant impact on the financial performance, reputation, and sustainability of the parent company. This study aims to analyze the factors that drive liquidation, both internal such as financial performance, mismanagement, and legal compliance, as well as external such as market changes, natural disasters, and globalization pressures. Data were collected through academic literature review using qualitative approaches and data triangulation to improve the reliability of the results. The results of the study show that poor liquidity management, both due to internal and external factors, is the main cause of liquidation. The impact on the reputation of the parent company is dualistic: on the one hand it increases operational efficiency, but on the other hand it risks creating negative perceptions, such as management failures or employee losses. Therefore, companies must strengthen financial management, utilize technology to monitor cash flow in real-time, and develop flexible risk policies. Transparent communication with stakeholders is also important to minimize reputational impact. This study shows that effective liquidity management supports operational efficiency and increases public confidence, customers, and regulators, relevant for both Islamic and conventional banking in dealing with market dynamics.

Digital marketing as a promotional strategy emerged as a response to developments in information technology. The use of digital marketing is not only limited to new companies or start-ups, but is also applied by companies that have been around for a long time. PT. XYZ, which functions as a motor vehicle distributor and retailer, is also required to adopt digital marketing even though it already has a strong brand from its parent company. In this research, which uses a case study of PT. XYZ, data obtained through observation and interviews. The research results show that PT. XYZ uses three media in implementing digital marketing, namely websites, social media and applications. Of the three media, social media such as Instagram and Facebook show the best results, because both are used to provide information and build engagement with consumers.  

This journal discusses the impact of TikTok's $1.5 billion USD acquisition of Tokopedia shares. Following the closure of TikTok Shop in Indonesia due to licensing issues, ByteDance (TikTok's parent company) re-entered the Indonesian e-commerce market through an investment in Tokopedia. This acquisition has sparked speculation about the collaboration and its impact on Indonesia's digital industry. Tokopedia will manage TikTok Shop in Indonesia, while TikTok will continue to operate as a social media platform. Concerns have arisen about potential monopoly and China's geopolitical influence, given ByteDance's close ties with the Chinese government. Issues of data ownership and security have also been highlighted as serious threats. This article emphasizes the importance of vigilance against foreign influence and its impact on Indonesia's economic sovereignty, drawing parallels to historical experiences such as the Trojan Horse, which illustrates the dangers of complacency.

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.

Group companies grow and develop and many group companies cannot be controlled so that they can result in monopolies. The monopoly will occur in networks or business relationships owned by group companies. This relationship can be understood as a legal entity that has a relationship within the grub company. This research method uses normative research, where normative legal research is research by collecting secondary data that is in accordance with the problem to be studied and then processed. The results of this study explain that the responbility of the holding company to its subsidiaries in group companies is a legal relationship related to the parent and subsidiary companyes. This legal relationship after the merger, the parent company has the authority as the majority shareholder of the subsidiary. Therefore the parent company will control the operation of the subsidiary. The parent and subsidiary companies have different articles of a of association are a positive law where if the articles of association are violated it will result in the cancellation of the transaction. If the subsidiary is sued and the subsidiary violates the law, the party who is aggrieved will be sued, namely the subsidiary because based on the law, the subsidiary has its own responbilities in running the company.