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"Perkembangan kebijakan perbankan di Indonesia pasca dikeluarkannya program Arsitektur Perbankan Indonesia yang bertujuan untuk menciptakan perbankan nasional yang sehat, kuat dan efisien, menyebabkan banyaknya transaksi merger dan akuisisi di perbankan Indonesia. Terdapat setidaknya dua kebijakan yang kemudian mendorong banyak terjadinya transaksi merger dan akuisisi di bidang perbankan Indonesia, yaitu kebijakan mengenai kepemilikan tunggal (single presence policy) dan kebijakan mengenai jumlah modal minimum. Tujuan umum dari penelitian ini adalah untuk mempelajari proses akuisisi unit usaha yang dilakukan oleh PT Bank ABC terhadap unit usaha retail, pembiayaan konsumen dan perbankan komersial yang dimiliki oleh Bank XYZ. Selain itu akan dilihat tantangan-tantangan yang utama yang dihadapi oleh PT Bank ABC serta implikasi aksi korporasi ini terhadap kondisi perusahaan PT Bank ABC dilihat dari sisi aset secara umum. Penelitian ini adalah penelitian kualitatif yang datanya berasal dari data primer yang diperoleh melalui wawancara dan data sekunder berupa dokumen-dokumen terkait dengan transaksi akuisisi unit usaha yang dilakukan oleh PT Bank ABC. Hasil penelitian menemukan bahwa proses transaksi akuisisi unit usaha oleh PT Bank ABC dilakukan dengan melewati tiga fase penting yaitu fase pertama (due diligence), fase kedua (persetujuan regulator) dan fase ketiga (integrasi). Terdapat tiga tantangan utama dari hasil penelitian yaitu sehubungan dengan persetujuan dari regulator, perekrutan dan adaptasi karyawan, dan teknologi informasi yang digunakan. Selain itu hasil penelitian menemukan bahwa terdapat peningkatan aset yang signifikan pada buku PT Bank ABC.

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Banking policy developments in Indonesia after the issuance of the Indonesian Banking Architecture which aims to create a national bank that is healthy, strong and efficient, resulting in numbers of merger and acquisition transaction in Indonesian banking. There are at least two policies, which led to these merger and acquisition transactions in the banking sector, namely the single presence policy and policy regarding the capital minimum requirements.

The general objective of this research is to study the acquisition process of the business unit conducted by PT Bank ABC to retail, consumer finance and commercial banking business units owned by Bank XYZ. Additionally, this research is studying the major challenges faced by PT Bank ABC and the implications of this corporate action on the condition of PT Bank ABC in terms of assets in general.

This study is a qualitative research study where the data is obtained from primary data resulting from interviews and secondary data in the form of documents related to the transaction of business unit acquisitions conducted by PT Bank ABC.

The research suggests that the process of acquisition transactions business unit by PT Bank ABC was involving three important phases namely the first phase (due diligence), the second phase (regulatory approval) and third phase (integration). There are three main challenges from the research that is in connection with the approval from the regulator, employee recruitment and adaptation, and the use of information technology. In addition, this research also sugests that there was a significant increase in the book assets of PT Bank ABC."

"ABSTRACT

Data acquisition system using diode array for a spectrometer has been designed and constructed. The light detection is performed by a photodiode array consisting of 512 photodiodes. The superior quantum efficiency of the detector and the direct increase of optical flux with photodiode electrons make it works as a very fast detector. This detector is supplemented with a charge-coupled device working as a shift register for the array, and as a result each light spectrum can be scanned in less than one minute.

The detecting subsystem is followed by a 12 bit analog to digital conversion module which operates at the speed of 26 uses. This data acquisition system is also equipped with an Z BO CPU controlled interface module for its data transfer to an IBM PC, to allow further processing and analysis of the data as well as its final display. In addition to each individual subsystem testing, the whole integrated system has also been tested with a known spectrum and the result is satisfactory."

"This thesis focuses on revaluation of KMG before the acquisition between KMG and APC. The objectives are to gain better understanding factors of investment spending in oil and natural gas industry and to compare the result of fundamental analysis and the price APC spent for the acquisition. The valuation of stock price will be calculated based on fundamental analysis using top-down approach where valuation is done using FCFF. The result shows the price and the valuation are almost the same, so in taking decision of acquisition, many non-financial factors have to be more considered like risks, synergies, and oil reserves."

"[ABSTRAKLaporan magang ini membahas mengenai prosedur audit yang dilakukan oleh KAP BEL terhadap proses akuisisi yang dilakukan oleh PT XYZ terhadapPT ABC pada tahun 2014, yang terdiri dari yang terdiri dari: (i) mengevaluasipemenuhan kriteria kombinasi bisnis pada akuisisi PT ABC; (ii) menentukanpihak pembeli (acquirer) dan tanggal akuisisi (acquisition date);(iii) mengevaluasi alokasi harga pembelian akuisisi (purchase price allocation);dan (iv) menilai dan memverifikasi akurasi (accuracy) dan kelayakan(appropriateness) jurnal akuisisi dan pengungkapan informasi atas transaksiakuisisi oleh manajemen. Berdasarkan hasil prosedur audit yang dilakukanKAP BEL, diketahui bahwa tidak mendapatkan adanya perbedaan yang materialantara perhitungan klien dengan rekalkulasi KAP BEL. Oleh karena itu, secarakeseluruhan, perlakuan akuntansi oleh klien atas transaksi akuisisi ini dinilai sudah tepat (appropriate) dan akurat (accurate) sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku.

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ABSTRACTThis report discusses the KAP BEL?s audit procedures on the acquisition of PT ABC in 2014, which includes: (i) evaluates whether the acquisition ofPT ABC meet the criteria of business combination; (ii) identifies the acquirer andthe acquisition date; (iii) evaluates the purchase price allocation; and (iv) verifiesaccuracy and appropriateness of accounting records and disclosed informationsrelated to the acquisition. Based on the result of the audit procedures, there is nomaterial difference between the calculation of the client and KAP BELrecalculations. Thus, the overall accounting treatments used by client are accurate and appropriate and have complied with the Indonesian Financial Accounting Standards (PSAK). , This report discusses the KAP BEL’s audit procedures on the acquisition of PT ABC in 2014, which includes: (i) evaluates whether the acquisition ofPT ABC meet the criteria of business combination; (ii) identifies the acquirer andthe acquisition date; (iii) evaluates the purchase price allocation; and (iv) verifiesaccuracy and appropriateness of accounting records and disclosed informationsrelated to the acquisition. Based on the result of the audit procedures, there is nomaterial difference between the calculation of the client and KAP BELrecalculations. Thus, the overall accounting treatments used by client are accurate and appropriate and have complied with the Indonesian Financial Accounting Standards (PSAK). ]"

"Pengambilalihan perusahaan Warrnambool Co., salah satu perusahaan pengolah susu terbesar di Australia, oleh Saputo Inc., sebuah perusahaan susu yang berbasis di Kanada, menarik banyak perhatian publik di Australia, dikarenakan proses pengambilalihannya yang sengit dan penuh dengan kejadian tidak terduga akibat adanya perebutan dengan dua perusahaan Australia lain yaitu Murray Goulburn Co-operative dan Bega Cheese. Tujuan dari laporan ini adalah untuk menganalisa prosedur akuntansi dari pengambil alihan Saputo terhadap Warrnambool Co. dan membahas isu-isu relevan yang terjadi saat dan setelah merger.

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The takeover of Warrnambool Co., one of the largest Australian dairy company, to Saputo Inc., a Canadian-based dairy company, drew much public attention in Australia, as the takeover battle was fierce and full of unpredictable turns with two Australian dairy processors namely Murray Goulburn Co-operative and Bega Cheese competing against Saputo, which make an interesting case. The purpose of this report is to analyze the accounting process of Saputo acquisition over Warrnambool Co. and discuss some relevant issues that happened during and after the takeover."

"Semaraknya akuisisi bank nasional oleh bank asing saat ini perlu dicermati dengan bijak oleh Bank Indonesia. Akuisisi oleh bank asing merupakan strategi untuk mengembangkan bisnisnya, baik di dalam maupun di luar negeri tanpa harus membentuk badan usaha yang baru. Oleh karena itu, asas resiprositas perlu untuk diberlakukan, agar bank umum juga dapat mengembangkan bisnisnya. Seperti akuisisi saham BII oleh Maybank yang perlu dicermati oleh Bank Indonesia, yang dapat memperlemah pasar bisnis perbankan Indonesia. Metode penelitian yang digunakan pada penulisan ini adalah metode yuridis normatif. Hasil dari penelitian ini menyarankan agar dimasukkannya klausul asas resiprositas dalam Rancangan Undang-Undang (RUU) Perbankan yang baru.

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A rampant general bank acquisition by foreign bank at this moment need to be supervised wisely by Bank Indonesia. Acquisition by foreign bank is strategy to develop its business, both inside and outside the country without having to establish a new business entity. Therefore, it is necessary to apply the principle of reciprocity, so that commercial banks can expand their business. As happening with Maybank acquisition of BII need to be supervised by Bank Indonesia, which can weaken the Indonesia banking market. Research methods used in this research is juridical normative. The result of this research suggest that the inclusion of the reciprocity clause in the Draft of the new Banking Act."