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All Journal JURNAL PENDIDIKAN TAMBUSAI Mimbar Administrasi
Dewi Nur Aisyah
Universitas Tidar
Environmental Science Social Sciences Other

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Analisis Kebijakan Akuisisi terhadap Return On Assets dan Return On Equity pada Perusahaan Pengakuisisi dan Perusahaan yang di Akuisisi Dewi Nur Aisyah; Devi Widiyawati; Endang Kartini Panggiarti
Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.82 KB)

Abstract

Analisis kebijakan akuisisi diukur terhadap Return on Assets (ROA) dan Return on Equity (ROE) pada PT Bank Setral Asia Tbk (BBCA) sebagai induk perusahaan sebelum adanya akuisis tahun (2017-2018) dan sesudah akuisisi tahun (2020-2021). Jenis dari penelitian kaliini adalah penelitian kualitatif yang diambil dari kasus akuisisi PT Bank Royal Indonesia oleh PT Bank Setral Asia Tbk (BBCA). Data yang digunakan berupa data sekunder yang dapat diperoleh dari laporan keuangan yang tersedia di BEI dengan website https://www.idx.co.id/ atau juga dapat ditemukan pada website PT Bank Setral Asia Tbk (BBCA) sebelum akuisisi tahun (2017-2018) dan sesudah akuisisi tahun (2020-2021). Penelitian kali ini memberikan hasil bahwa akuisisi berpengaruh negatif terhadap ROAdan ROE pada PT Bank Setral Asia Tbk (BBCA).
Penerapan Akuntansi Aset Biologis Berdasarkan PSAK 69 Pada Perusahaan Sektor Peternakan Di Indonesia: PT Widodo Makmur Perkasa TBK Dewi Nur Aisyah
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 20 No. 1 (2023): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v20i1.671

Abstract

Livestock is a type of business that carries out activities of breeding or raising livestock. Companies engaged in the livestock sector have inventories or assets that are one of their characteristics, namely assets or livestock supplies, commonly referred to as biological inventories or assets. The accounting standard governing biological inventory or assets is Statement of Financial Accounting Standards 69 (PSAK 69) regarding Agriculture. The application of this accounting standard has many impacts on companies that apply it, but there are still many companies that do not apply this accounting standard and prefer to use the old accounting standards. This study aims to find out how the consequences or impacts arise from the implementation of PSAK 69 with the sample used is the company Widodo Makmur Perkasa Tbk as one of the companies that have implemented this accounting standard. The data used can be taken from the annual financial reports of the Company Widodo Makmur Perkasa Tbk on the website https://widomakmurperkasa.co.id for 2020 and 2021. The results received are in accordance with the results of research that has been carried out, one of which is the research conducted by Mohamad Dedi Junaedi in 2021 regarding "Biological Asset Accounting - Case Study of Pt. Seeds of Indonesia, namely the application of PSAK 69 has a significant impact on a company's financial reporting such as adding accounts and changes in the amount of current assets.
Co-Authors Devi Widiyawati Endang Kartini Panggiarti