Populer: Jurnal Penelitian Mahasiswa
Vol. 2 No. 2 (2023): Juni : Jurnal Penelitian Mahasiswa

Analisis Akuntansi Kombinasi Bisnis Dengan Konvergensi Ifrs Pada Laporan Keuangan PT Garuda Indonesia Persero (Tbk)

Ranaa Naziira Givasya Anggoro (Universitas Pembangunan Jaya)
Natasya Alveenia (Universitas Pembangunan Jaya)
Agustine Dwianika (Universitas Pembangunan Jaya)

Article Info

Publish Date
31 May 2023

Abstract

This study aims to analyze business combination accounting with IFRS convergence in the financial statements of PT Garuda Indonesia Persero (Tbk). The research method used in this research is qualitative method, with content analysis as the data analysis technique. This research is based on the results of a review of the PT Garuda Indonesia Persero (Tbk) financial statement in 2010, 2011, 2015 and 2018, which were taken from the company's official website. The results of the study show that PT Garuda Indonesia Persero (Tbk) has complied in applying the PSAK 22 business combination accounting standards (revisions 2010, 2015 and 2018) which have converged well with IFRS in its financial statements. This research can provide an important contribution for the stakeholders to assess company compliance with applicable accounting reporting standards.

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Journal Info
Populer: Jurnal Penelitian Mahasiswa
Website

Abbrev

Populer

Publisher

Universitas Maritim AMNI Semarang

Subject

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Description

Populer: Jurnal Penelitian Mahasiswa ini terbit 1 tahun 4 kali (Maret, Juni September dan Desember). Karya yang diterbitkan merupakan suatu hasil penelitian orisinil atau tinjauan Pustaka yang ditulis oleh mahasiswa. Ruang lingkup karya yang diterbitkan mencakup Multidisiplin diantaranya yaitu: Ilmu ...