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All Journal JAKBS Journal of Industrial Relations Studies
Yulia Rahmawati
Universitas Pelita Bangsa
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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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%).
Kepastian Hukum Jaminan Hari Tua Bagi Pekerja Pasca Pemutusan Hubungan Kerja Renpina Siringo; Yulia Rahmawati; Syaharani Zahra; Rifqi Ahmad Ilhamy
Journal of Industrial Relations Studies Vol. 2 No. 3 (2026): Journal of Industrial Relations Studies Juli 2026
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jirs.v2i3.6959

Abstract

The Old-Age Security (JHT) program is a form of employment-based social security designed to provide economic protection for workers, particularly when they enter a non-productive phase or upon the termination of their employment. However, in practice, the fulfillment of JHT rights for workers following termination of employment (PHK) continues to give rise to various legal issues, particularly regarding legal certainty in the benefit disbursement process. Research findings indicate that, while the regulatory framework for JHT provides a basis for legal protection for workers after termination, implementation issues persist—specifically concerning eligibility requirements, disbursement timelines, and workers' understanding of their rights. Consequently, there is a need to strengthen regulations, improve public awareness and outreach, and ensure consistent implementation by the social security administrator
Co-Authors Adinda Asri Delima Gita Rohalia Pretty Annabel Lusiana Rafly Al-choiri Renpina Siringo Rifqi Ahmad Ilhamy Sunita Dasman Syaharani Zahra