ANALISA PENGGABUNGAN PERUSAHAAN (BUSINESS COMBINATION) DENGAN MENGELUARKAN SATU JENIS SAHAM MENGGUNAKAN MS. ACCESS PROGRAMMING

- Suhartono

Abstract


Business competition is increasing, demanding the company to continue to develop its business in order to stay ahead again. It is necessary for mutually beneficial cooperation between the company with another company. One form of cooperation that can be taken the company to expand its business is through business combinations (business combination) between the two or more other companies, both similar and dissimilar. There are many types and forms of business combinations, including acquisitions. Acquisition is a form of merger where one company, ie the acquirer (the acquirer) to obtain control over the net assets and operations of the acquired company (acquiree), to provide certain assets, recognizing an obligation, or issuing stock. Development of the company through ownership of the majority of the shares of other companies is a very profitable way. Because the majority of its stocks of other companies, meaning reserves the right to fully control the operation and management of other companies. There are two factors to consider in choosing a base that will be used to determine the contribution of each of the parties to a merger of business entities, namely the incorporation of the company by issuing a type of share capital and incorporation of the company by issuing two or more types of the share capital.

 

Keywords: Merger Company, One Type Shares, Ms. Access Programming

Full Text:

PDF

References


Arifin. 2010. Pokok-pokok Akuntansi Lanjutan. Bandung. Liberti.

Darmadji, T. 2006. Pasar Modal di Indonesia. Jakarta. Salemba Empat.

Hery. 2011. Akuntansi Keuangan Menengah. Jakarta. Bumi Aksara.

Herdian, H dan A. Muktiyanto. 2011. Akuntansi Perpajakan dalam Penggabungan Usaha. Jurnal Organisasi dan Manajemen, Fakultas Ekonomi Universitas Terbuka.Volume 7, Nomor 1, Maret. Hlm : 53-66

Ikatan Akuntansi Indonesia. 2007. PSAK 22. Akuntansi Penggabungan Usaha Reformat. Jakarta

Karyawati, Gorilda. 2009. Akuntansi Keuangan Lanjutan (Advanced Accounting); Jakarta: Penerbit Erlangga

Kristanto, Septian Bayu. 2010. Penggabungan Usaha dan Pajak Penghasilan. Jurnal Akuntansi, Fakultas Ekonomi Universitas Kristen Krida Wacana. Jakarta. Volume 10, Nomor 1, Januari : 73 - 94

Mangoting, Yenni. 1999. Penggunaan Metode by Purchase dan Pooling of Interest dalam Rangka Penggabungan Usaha (Business Combination) dan Efeknya Terhadap Pajak Penghasilan. Jurnal Akuntansi & Keuangan Universitas Kristen Petra. Surabaya. Vol. 1, No. 2, Nopember. Hlm : 132 - 143

Moin, Abdul. 2007. Merger, Akuisisi dan Divestasi. Edisi 2. Yogyakarta Ekonisia.

PSAK 22. 2012. Accounting for Business Combination, which is revised by reference to IFRS 3 : Business Combination

Yunus, Hadori. 2009. Akuntansi Keuangan Lanjutan.Yogyakarta. BPFE-Yogyakarta




DOI: https://doi.org/10.31294/jp.v14i1.1209

Copyright (c) 2016 PERSPEKTIF



 dipublikasikan oleh LPPM Universitas Bina Sarana Informatika Jakarta

Jl. Kramat Raya No.98, Kwitang, Kec. Senen, Kota Jakarta Pusat, DKI Jakarta 10450
Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License