Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal JAKBS TOMAN: Jurnal Topik Manajemen
Rizka Fazria
Universitas Pembangunan Panca Budi
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Perusahan PT Unilever Indonesia Tbk Periode 2021-2023 Rizka Fazria; Salsabila Azzahro Lubis; Alma Hafsa Fadilah; Indah Lestari; Fitri Yani Panggabean
TOMAN: Jurnal Topik Manajemen Vol. 2 No. 2 (2025): TOMAN: Jurnal Topik Manajemen
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/toman.v2i2.272

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Unilever Indonesia Tbk selama periode 2021 hingga 2023 dengan menggunakan pendekatan deskriptif kuantitatif. Data yang digunakan berupa laporan keuangan tahunan yang telah diaudit, dengan fokus pada empat jenis rasio keuangan: rasio likuiditas (Current Ratio), rasio solvabilitas (Debt to Equity Ratio), rasio aktivitas (Total Asset Turnover), dan rasio profitabilitas (Return on Assets). Hasil penelitian menunjukkan bahwa Current Ratio perusahaan rata-rata sebesar 0,59, berada di bawah standar ideal 1,0, sehingga mencerminkan kemampuan terbatas dalam memenuhi kewajiban jangka pendek. Debt to Equity Ratio (DER) menunjukkan angka rata-rata sebesar 364,12%, menandakan ketergantungan perusahaan yang sangat tinggi terhadap utang. Namun demikian, Total Asset Turnover (TATO) perusahaan menunjukkan efisiensi tinggi dengan rata-rata 2,21 kali, yang berarti setiap Rp 1 aset menghasilkan lebih dari Rp 2 pendapatan. Sementara itu, Return on Assets (ROA) menunjukkan profitabilitas yang sangat baik, dengan rata-rata 29,43%, yang jauh melampaui standar industri. Secara keseluruhan, meskipun terdapat kelemahan dalam aspek likuiditas dan struktur modal, PT Unilever Indonesia Tbk tetap menunjukkan kinerja operasional dan profitabilitas yang kuat selama periode penelitian.
Penerapan Teori Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan Rizka Fazria; Salsabila Azzahro Lubis; Alma Hafsa Fadilah; Salshabilla Nayma; An Suci Azzahra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2958

Abstract

This study aims to analyse the application of Fraud Triangle Theory in detecting financial statement fraud through a literature study of 20 scientific articles published in 2023-2024. The Fraud Triangle Theory developed by Donald R. Cressey highlights three main elements that cause fraud, namely pressure, opportunity, and rationalisation, all of which must be present for fraud to occur. Based on analysis of the selected articles, it was found that pressure, both internal and external, was the main driver of financial statement fraud, with 19 out of 20 articles stating a significant influence. The element of opportunity was also consistently identified as an important factor, where weaknesses in internal control opened up space for financial manipulation. Meanwhile, rationalisation plays a role in morally or ethically justifying fraudulent acts. This study confirms that the three elements of Fraud Triangle Theory significantly influence the occurrence of financial statement fraud and provides recommendations for future fraud detection models to focus more on identifying indicators of pressure, opportunity and rationalisation in the company's internal control system to effectively improve fraud prevention and early detection
Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tax Avoidance Sektor Transpormasi Rizka Fazria; Salsabila Azzahro Lubis; Alma Hafsa Fadilah; Intan Afriliyani; An Suci Azzahra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3000

Abstract

The purpose of this study is to evaluate the effect of leverage, profitability, and company size on tax prevention in the transformation and logistics industry during the period 2021-2024. Businesses use legal tax planning methods to avoid taxes by not violating tax laws. A quantitative method, comparative causal approach, was used in this study. The study population consisted of 37 businesses, which were taken as a sample of 18 businesses using purposive sampling technique. There were 72 observation data and 5 outlier data were excluded from the population, which resulted in a total of 67 observation data. While the independent variables consist of leverage (DAR), profitability (ROA), and total asset size of the company (Log Natural Assets), the dependent variable for tax avoidance is proxied by the Rate of Cash Effective Tax (CETR). The results show that only business size has a partially negative effect on tax avoidance; leverage (p=0.646) and profitability (p=0.686) have no effect. Three variables have a significant effect on tax prevention simultaneously (F=3.368; p=0.024), with the ability to explain 12.8% of the variation (R2 = 0.128).
Co-Authors Alma Hafsa Fadilah azzahra, an suci Fitri Yani Panggabean Indah Lestari Intan Afriliyani Salsabila Azzahro Lubis Salshabilla Nayma