The purpose of this study is to determine the application of environmental management accounting, environmental performance and the influence of the application of environmental management accounting on environmental performance in textile companies that have followed proper in bandung regency 20152016. Pengantar akuntansi pengenalan konsep dan praktik akuntansi buku referensi. Sidang skripsi jurusan akuntansi, binus university by. Changes in ownership interest wayne corporation purchased 960. Hak atas tanah ed isak 25pengantardengan dicabutnya psak 47 tentang akuntansi tanah melaluipsak 16 revisi 2011 tentang aset tetap, maka. Efeknya adalah prosesproses yang penting dalam tanah terjadi misal penyerapan hara, penyerapan air koloid didominasi oleh mineral phyllosilicates. Pengaruh merger dan akuisisi terhadap efisiensi perbankan. Interpretasi standar akuntansi keuangan 25 hak atas tanah interpretasi ini diterapkan untuk akuntansi tanah oleh entitas yang. Pengaruh debt covenant, kepemilikan manajerial, dan growth. Standar akuntansi keuangan tanggal pengesahan 1 psak 1. How is pernyataan standar akuntansi keuangan indonesian.
Pengaruh volatilitas laba, perataan laba dan corporate governance terhadap kualitas laba bank syariah dan konvensional. Ppt pengantar akuntansi powerpoint presentation free. Jurnal akuntansi dan bisnis is published by accounting department, faculty of economics universitas sebelas maret uns. Psak pedoman standar akuntansi keuangan indonesian. On 18 october 2010, the business competition supervisory board kppu promulgated regulation number year 2010 concerning guidelines for merger or consolidation of business entities and acquisitions of companys shares which may result in monopolistic practices and unfair business competition rule, as an implementing regulation of law. T f a r d e interpretasi r osu standar akuntansi keuangan. Perlakuan akuntansi untuk tanah yang diperoleh dengan hak. Pengaruh struktur kepemilikan terhadap profitabilitas perusahaan manufaktur di indonesia. Abstract the research has been made to explain the relationship between twosortation methods with peanut seed arachis hypogaea, l. This research used the sample non financial firms in indonesia stock exchange for period 20072011. Pengaruh volatilitas laba, perataan laba dan corporate.
Psak 36 adalah salah satu psak yang masih berlaku saat ini yang tidak diadopsi dari ifrs dan kemungkinan akan dicabut di masa depan. Tze san and phing phing, ng, capital structure before and after merger and acquisition. Akuntansi keuangan syariah start download portable document format pdf and ebooks electronic books free online rating news 20162017 is books that can provide inspiration, insight, knowledge to the reader. This research use efficiency with dea method to calculate the performance of the banks after merger and acquisition.
Pengaruh perencanaan pajak dan mekanisme corporate. How is pedoman standar akuntansi keuangan indonesian. The impact of merger and acquisition will affect by the bidder and target condition, economic condition and other external factors. The merger rules are silent on whether the kppu can extend the assessment period but, in practice, we have seen a merger assessment completed by the kppu a year after the filing was made. Psak is defined as pernyataan standar akuntansi keuangan indonesian. Perjanjian merger antara bank berlian nasional tbk badan usaha milik negara dengan bank makmur indah tbk badan usaha milik swasta nomor. Psak stands for pedoman standar akuntansi keuangan indonesian. Our pdf merger allows you to quickly combine multiple pdf files into one single pdf document, in just a few clicks. Pengaruh informasi akuntansi dan non akuntansi terhadap initial return.
Psak pocket guide 2014 this pocket guide provides a summary of the recognition and measurement requirements of indonesian financial accounting standards psak applicable for financial statements beginning period on or after 1 january 2014. Gains resulting from this kind of restructuring are assessable while losses are generally claimable as a deduction from income. Pengaruh profitabilitas, leverage, dan kepemilikan. Memahami pajak atas merger kementerian keuangan ri. Pengaruh informasi akuntansi dan non akuntansi terhadap. The name of the company after merger can be a new companys name or follow either buyer or the seller companys name. Indonesia terms and conditions of purchase thomson reuters. The purposive of this research is to examine the effect of risk, management quality, size and liquidity toward capital adequacy ratio car. Looking for online definition of psak or what psak stands for. Pdfdateien miteinander zu verbinden bezeichnet man auch als pdfmerge. Pernyataan ini tidak wajib diterapkan untuk unsur tidak material. Sak efektif per 1 januari 2019 ikatan akuntan indonesia. Legal sewa 27 agustus 2014 62 isak 25 hak atas tanah 29 november 2011 63. Psak ini mengatur akuntansi tanah sebagai aktiva tetap dan beban tangguhan untuk pengurusan legal hak atas tanah, sehingga tidak berkaitan dengan.
Psak is defined as pedoman standar akuntansi keuangan indonesian. Pdfdateien in einzelne seiten aufteilen, seiten loschen oder drehen, pdfdateien einfach zusammenfugen oder. Pdf zusammenfugen pdfdateien online kostenlos zu kombinieren. Measurement of efficiency was calculate by historic data starting year 1998 when the regional crisis economic till 2009 after crisis. Psak is listed in the worlds largest and most authoritative dictionary database of. Transfers of assets in business mergers, consolidations, or business splits must generally be at market value. The effect of sales growth ratio, inventory turnover ratio, growth opportunity to companys profitability proceedings of 64th thiserd international conference, seoul, south korea, 18th19 january 2017, isbn.
Psak pernyataan standar akuntansi keuangan indonesian. A free powerpoint ppt presentation displayed as a flash slide show on. Setiap pengalihan aktiva atau harta berupa tanah dan bangunan akan dikenakan pph final. Analisis pengaruh kinerja keuangan, good corporate governance dan corporate social responsibility terhadap nilai perusahaan yang terdaftar dalam lq45 pada tahun 20092011. Unter dem namen hat sich ein kostenloses onlineangebot. There is no fasttrack process for merger notification under the merger rules. Pengaruh corporate governance pada nilai perusahaan. Nilai historis lebih dapat diandalkan daripada penilaian yang lain. Memahami pajak atas merger oleh chandra budi, pegawai direktorat jenderal pajak kementerian keuangan. However, a taxneutral merger or consolidation, under which assets are transferred at book value, can be conducted but subject.
Pengaruh faktor good corporate governance, free cash flow, dan leverage terhadap manajemen laba the aim of this research is to provide empirical evidence on the impact of good corporate governance, free cash flow, and leverage ratio on earnings management. Suatu sewa 27 agustus 2014 47 isak 9 perubahan atas liabilitas aktivitas. Psak 36 akuntansi kontrak asuransi jiwa download pdf psak 36 terakhir direvisi pada tahun 2012, diselaraskan dengan ketentuanketentuan dalam psak 62 kontrak asuransi. Published two times a year, february and august, jab is a media of communication and reply forum for scientific works especially concerning the field of the economic studies, business, and accounting. Pengaruh struktur kepemilikan terhadap profitabilitas. Tanah yang diperoleh dengan hak guna usaha, hak guna bangunan atau lainnya diperlakukan sesuai dengan psak 47. Psak stands for pernyataan standar akuntansi keuangan indonesian. Pengaruh merger dan akuisisi terhadap efisiensi perbankan di indonesia tahun 19982009. Jalan raya tlogomas 246, kota malang, east java, indonesia. Pengaruh faktor good corporate governance, free cash flow. Yuniani, anggun and pamudji, sugeng 2010 pengaruh kecerdasan emosional terhadap tingkat pemahaman akuntansi.
This study examines earnings quality and the effects of corporate governance cg towards earnings quality in islamic and conventional banks. Kebijakan hutang, kinerja dan nilai perusahaan, jurnal akuntansi dan keuangan, 91, 18. Psak 16 revisi 2011 tentang aset tetap, maka dewan. A business owned by one person is generally a proprietorship owners equity. Pernyataan ini tidak wajib diterapkan untuk unsur yang tidak material immaterial items. Merger menurut definisi akuntansi adalah penyatuan dua atau lebih perusahaan terpisah. The aim of this study is to analyzethe effect oftax planningandcorporate governance mechanismson firm value, as well asexaminethe role ofcorporate governance mechanismsinmoderatingthe relationshipbetweentax planningand firm value.
Aset dalam sewa pembiayaan yang diklasifikasikan sebagai dimiliki untuk dijual perlakuan akuntansi sesuai dengan psak 58 revisi 2009. Pengaruh resiko, kualitas manajemen, ukuran dan likuiditas. Capital structure before and after merger and acquisition. Completely randomized design with factorial type 3 x 3 and 3 repetitions was used to analyze the effect of sortation method. Any differential book value and fair value is goodwill. A read is counted each time someone views a publication summary such as the title, abstract, and list of authors, clicks on a figure, or views or downloads the fulltext. A business owned by two or more persons associated as partners is a partnership partners equity. The pdf file you selected should load here if your web browser has a pdf reader plugin installed for example, a recent version of adobe acrobat reader if you would like more information about how to print, save, and work with pdfs, highwire press provides a helpful frequently asked questions about pdfs alternatively, you can download the pdf file directly to your computer. Furthermore, an acquisition is one company taking over controlling interest in another company. Tesis program pascasarjana ilmu akuntansi universitas indonesia.
Ebook akuntansi keuangan syariah as pdf download portable. Studi pada perusahaan yang melakukan initial public offering di bursa efek jakarta. Ukuran partikel semakin kecil luas permukaan akan semakin besar. Pengaruh corporate governance terhadap nilai perusahaan. It does not address in detail the disclosure requirements under those standards. Dewan standar akuntansi keuangan telah menyetujui expodure draft isak 25 tentang hak atas tanah dalam rapatnya. Pengaruh corporate governnace terhadap kinerja keuangan pada perusahaan bumn persero di indonesia abstract corporate sustainability is characterized by an increase in the value of the company is reflected in the achievement of profit targets. This legal update provides an overview of laws on public mergers and acquisitions in indonesia, covering the primary means of obtaining control of a public company. Ruang jurusan akuntansi universitas muhammadiyah malang gedung kuliah bersama 2 floor 3. Hak atas tanah interpretasi ini diterapkan untuk akuntansi tanah oleh entitas yang memiliki hak atas tanah dalam bentuk hak guna usaha, hak guna bangunan, dan hak pakai. Dengan dicabutnya psak 47 tentang akuntansi tanah melalui psak 16 revisi 2011 tentang aset tetap, maka dewan standar akuntansi keuangan memutuskan untuk menerbitkan interpretasi standar akuntansi keuangan yang mengatur mengenai tanah.