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All Journal JAKBS JEBD
Gita Rohalia
Universitas Pelita Bangsa
Economics, Econometrics & Finance Engineering

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Analisis Perbandingan Return On Assets (Roa) Untuk Mengukur Kinerja Perusahaan Dengan Metode Anova (Studi pada Perusahaan Sub Sektor Makanan dan Minuman: PT Indofood Sukses Makmur Tbk dan PT Mayora Indah Tbk Periode 2021–2025) Adinda Asri Delima; Gita Rohalia; Pretty Annabel Lusiana; Rafly Al-choiri; Yulia Rahmawati; Sunita Dasman
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.4848

Abstract

This study aims to analyze the difference in Return on Assets (ROA) between PT Indofood Sukses Makmur Tbk (INDF) and PT Mayora Indah Tbk (MYOR) in the 2021–2025 period. The study uses a comparative quantitative approach with secondary data in the form of annual financial statements published through the Indonesia Stock Exchange. The analysis techniques used included descriptive statistics, Shapiro-Wilk normality test, Levene's Test variance homogeneity test, and One-Way ANOVA. The results of the normality test showed that the ROA data of the two companies was normally distributed (Sig. INDF = 0.694; MYOR = 0.871). The variance homogeneity test was also met (Sig. = 0.125). The results of the One-Way ANOVA test showed a significance value of 0.027 (< 0.05), which means that there is a statistically significant difference in average ROA between the two companies. The average ROA of PT Mayora Indah Tbk (9.620%) is higher than that of PT Indofood Sukses Makmur Tbk (6.226%).
Penerapan Etika Bisnis Dalam Menstabilkan HPP UMKM Pancong Lumer Di Desa Muara Bakti Kecamatan Babelan Bekasi Utara gita rohalia; olivia ardana
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the application of business ethics in stabilizing the Cost of Goods Sold (COGS) at Pancong Lumer MSMEs in Muara Bakti Village, Babelan District, North Bekasi. Pancong Lumer MSME, which was founded in 2023, faces the challenge of HPP instability due to the calculation of production costs that have not been optimized and the lack of transparency in business management. The research method uses a qualitative approach with in-depth interview techniques to MSME owners and employees, as well as observation of the production process and financial records. Data were analyzed descriptively to see the relationship between the application of business ethics and COGS stability. The results showed that the application of business ethics in the form of honesty in measuring, the use of quality materials, and transparency in the production process can help stabilize COGS. Business actors overcome fluctuations in COGS by managing the purchase of raw material stocks without reducing product quality or committing fraud. This MSME is able to produce 30-40 boxes per day with a selling price of Rp.8,000 for original flavors and Rp.10,000 for topping variations. This research proves that good business ethics can be a strategic solution in maintaining COGS stability and building a sustainable business reputation. Research suggestions include improving the financial recording system, implementing a more systematic COGS management method, and consistency in applying the principles of business ethics to increase the profitability of MSMEs.
Co-Authors Adinda Asri Delima olivia ardana Pretty Annabel Lusiana Rafly Al-choiri Sunita Dasman Yulia Rahmawati