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Evaluasi Kepatuhan PT BCA Tbk terhadap PSAK 4 dan PSAK 65 dalam Penyajian Laporan Keuangan Konsolidasi
Laras Ayu Wulandari
; Rohmah Dani Andikasari
; Nasywa Salma Najmi
; Zarfina Fitri Aisyah
; Endang Kartini Panggiarti
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 4
(2025)
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, inc...
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Analisis Perubahan Kinerja Keuangan Perusahaan yang Melakukan Akuisisi Tahun 2023
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 4
(2025)
One of the business strategies used by companies to strengthen their business and reduce competition is through acquisitions. This study was conducted to determine changes in financial performance after the acquisition process, measured using liquidity, activity, solvency, and profitability ratios. The population of this study was companies that made acquisitions in 2022. The sampling technique used purposive sampling, and four companies that conducted acquisitions in 2022 and were listed on the...
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Analisis Perbedaan PSAK 22 dan IFRS 3 Tentang Kombinasi Bisnis Pada Penyusunan Laporan Keuangan Konsolidasi Pada Perusahaan di Indonesia
Jurnal Akuntan Publik
Vol 3
, No 2
(2025)
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 descri...
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Analisis Setelah Implementasi Merger Pada Perusahaan Telekomunikasi di Indonesia: Studi Kasus: PT Indosat Ooredoo Hutchison
Jurnal Akuntan Publik
Vol 3
, No 2
(2025)
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. Further...
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Analisis Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Akuisisi: Studi Kasus pada Akuisisi PT Garudafood Putra-putri jaya Tbk terhadap PT Mulia Boga Raya Tbk
Jurnal Akuntan Publik
Vol 3
, No 1
(2025)
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...
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Analisis Merger Pada PT Indosat Tbk (ISAT) Terhadap PT Hutchison 3 Indonesia (H3I)
Jurnal Akuntan Publik
Vol 3
, No 1
(2025)
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 rep...
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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 2
, No 4
(2024)
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 B...
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Analisis Penerapan Prinsip Penyajian Dan Pengungkapan Standar Akuntansi Keuangan Tentang Kombinasi Bisnis Pada Laporan Keuangan Pt Astra International Tbk Periode 2020-2022
Jurnal Manajemen dan Ekonomi Bisnis
Vol 4
, No 1
(2023)
The financial condition of a company is accurately and transparently reflected in its financial statements, so the company needs to pay attention to the principles of Financial Standards (SAK) in business combinations. The presentation and recognition of goodwill by PT Astra International Tbk. must comply with applicable financial accounting standards, in order to create good financial statements and facilitate users in understanding the contents of the financial statements. The purpose of this...
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Psak 22: Implementasi Akuntansi Kombinasi Bisnis (Studi Kasus Merger Pt Indosat Ooredo Tbk. Dengan Pt Hutchison 3 Indonesia)
Jurnal Manajemen dan Ekonomi Bisnis
Vol 4
, No 1
(2023)
. Business mergers are carried out with many goals, including increasing company profitability and efficiency. This research contains the application of business combination accounting to the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia with the implementation of PSAK 22. The aim of this research is to determine the impact of business combinations on company performance and income. The research method used is a literature study of journals, websites and previous articles. The r...
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Pengaruh Kombinasi Bisnis Pt. Bank Syariah Indonesia (Bsi) Tbk Terhadap Perkembangan Ekonomi Syariah Di Indonesia
Jurnal Manajemen dan Ekonomi Bisnis
Vol 4
, No 1
(2023)
Considering the importance of economic activities in maintaining national stability, sharia banking is considered as an approach to boosting the nation's economy. Bank Rakyat Indonesia Syariah (BRIS), Bank Negara Indonesia Syariah (BNIS), and Bank Syariah Mandiri (BSM), three sharia banks that were previously in existence, have merged as a result of the growth of the sharia banking sector in Indonesia, into one business entity. The process of merging two companies into one, where one takes a new...
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