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All Journal JAKBS TOMAN: Jurnal Topik Manajemen
Indah Lestari
Universitas Pembangunan Panca Budi
Economics, Econometrics & Finance

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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 Laporan Keuangan Berbasis SAK EMKM Pada Usaha Mikro Kecil Dan Menengah (Studi Kasus UMKM Go Laundry Helvetia) Febriani Nur Rahman; Meiman Kristian Putra Gulo; Indah Lestari; Intan Afriliyani; Riska Franita
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.v3i2.3089

Abstract

This study analyses the implementation of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in micro, small and medium enterprises (MSMEs), with Go Laundry as a case study. The purpose of this study is to evaluate how Go Laundry's MSMEs adapt and implement financial reporting based on SAK EMKM, as well as identify the challenges and benefits gained. In this study, we used a qualitative method. We directly interviewed the owner/manager of Go Laundry and analysed its financial documents. The results show that the of application SAK EMKM can improve the standard of MSME financial statements, provide more relevant and reliable information for decision-making, and facilitate access to external financing. Nevertheless, there are some barriers in the implementation process, such as limited human resources and accounting understanding that still need to be improved. This article concludes that continuous socialisation and mentoring are needed for MSMEs to optimise the benefits of SAK EMKM implementation. Data collection methods in preparing this article include:a) Field Observation b) Interview. The results of this research Go Laundry MSMEs have not implemented financial reports manually, due to limited knowledge about SAK EMKM.
Co-Authors Alma Hafsa Fadilah Febriani Nur Rahman Fitri Yani Panggabean Intan Afriliyani Meiman Kristian Putra Gulo Riska Franita Rizka Fazria Salsabila Azzahro Lubis