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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Innovation Business Management and Accounting Journal
Nur Ain Ayunni Sabri
Universiti Malaysia Kelantan

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Financial Ratio Analysis to Measure the Financial Performance of PT Adaro Energy Indonesia Tbk Mariska Nur Hanifah; Muhammad Aras Prabowo; Muhammad Ashlyzan Razik; Mohd Rushdan Yasoa’; Nur Ain Ayunni Sabri
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.053

Abstract

This research aims to analyze financial ratios to assess the financial performance of PT Adaro Energy Indonesia Tbk during the 2020-2023 period. This research is a type of quantitative descriptive research using secondary data obtained from the official website of the Indonesia Stock Exchange (BEI) in the form of the Annual Financial Report of PT Adaro Energy Indonesia Tbk during the 2020-2023 period. The data collection technique used in this research is literature study. The results of financial ratio analysis show a generally positive company performance trend. The liquidity ratio increased, indicating the company's ability to meet short-term obligations. The solvency ratio decreased, indicating a reduction in dependence on debt. Activity ratios increased, reflecting effective asset management. The profitability ratio shows efficiency in generating profits from sales, although it still requires improvement in the aspects of return on investment and equity.
Analysis of Betawi Cultural Values on Accounting Decision Making in MSMEs in Kota Bambu Selatan District, Jakarta Nurmala Savitri; Muhammad Aras Prabowo; Nur Ain Ayunni Sabri
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.013

Abstract

The aim of this research is to find out how Betawi cultural values ​​influence accounting decisions made by MSMEs in Jakarta. Integrity (Honest), Religiosity (Religious or Pious), Objectivity (Fair), Mutual Cooperation (Devotional Work), Courage (Brave), and Politeness (Manners) are values ​​in Betawi culture. The people of Kota Bambu Selatan believe that these values ​​influence their actions and business practices. To conduct this research, we collected literature and interviews with owners of small and medium enterprises (MSMEs) in the Jakarta area who have a Betawi cultural background. The research results show that Betawi cultural values ​​significantly influence accounting decision making; MSMEs tend to prioritize transparency and honesty in arranging their finances, and they strongly believe in social responsibility. Collective decision making and teamwork are other examples of the value of mutual cooperation. Researchers found that understanding and applying local cultural values ​​can improve the quality of accounting decisions made by MSMEs. They also show how important it is to incorporate cultural values ​​into accounting education and training for MSME players.
Analysis of The Influence of Digitalization of The Book Industry on The Performance of Traditional Traders Muhammad Aras Prabowo; Muchtar Ahmad Yasin; Sintia Nur Afifah; Nur Ain Ayunni Sabri
Innovation Business Management and Accounting Journal Vol. 4 No. 4 (2025): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v4i4.338

Abstract

The advancement of digital technology has caused a significant shift in the book industry, altering the way consumers access and purchase literature. This study explores the impact of book digitalization on the performance of traditional book vendors in Indonesia. Digitalization, encompassing e-books and digital distribution platforms, offers convenience and lower costs, leading to a decline in the demand for physical books and challenging traditional business models. This research employs a qualitative approach with a literature review methodology. Data were collected from relevant literature, industry reports, and previous studies to analyze the changing trends in the book industry and their effects on traditional vendors. Descriptive analysis is used to interpret how digitalization impacts the demand for physical books and the adaptation strategies employed by book vendors. The findings reveal that book digitalization has led to a significant decline in the sales of physical books at traditional bookstores. Consumers now prefer the convenience and lower cost of digital books, resulting in reduced revenue and operational challenges for physical book vendors. While digitalization offers efficient solutions for book distribution and procurement, it also requires traditional vendors to adapt. The implications of this study highlight the need for traditional book vendors to adopt digital strategies, such as developing e-commerce platforms and integrating technology, to maintain their relevance in the evolving market. The study suggests that book vendors explore product and service diversification to meet the needs of increasingly digital consumers and invest in innovation to remain competitive in the digital age.
Co-Authors Mariska Nur Hanifah Mohd Rushdan Yasoa’ Muchtar Ahmad Yasin Muhammad Aras Prabowo Muhammad Aras Prabowo Muhammad Ashlyzan Razik Nurmala Savitri Sintia Nur Afifah