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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal The Messenger JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Research In Management and Accounting (RIMA) Jurnal Aplikasi Akuntansi Journal of Accounting Auditing and Business Jurnal Akuntansi Bisnis Perspektif Akuntansi Journal of International Conference Proceedings Indonesian Management and Accounting Research Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI Research In Management and Accounting (RIMA)
Arthik Davianti
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
GRI 306 (2016): Praktik Pengungkapan Pengelolaan Limbah Pada Industri Tambang Sektor Logam dan Mineral Arthik Davianti; Octasari Anggi Putri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.796

Abstract

This research aim of learning about the disclosures made in the sustainability report based on GRI standards on the company’s CSR activities that focus on waste management. Case  occur as a result of inappropriate waste management, especially in the mining industry  which has a negative impact on society and the environment. This makes waste management practices as the company's focus related to CSR activities disclosed through sustainability reports according to GRI standards interesting to study. This research applies a qualitative approach using content analysis techniques that focus on the subject and context classified through keywords known as disclosure groups. This study focuses on the metal and mineral sector mining industry listed on the Indonesian stock exchange, especially companies that publish sustainability reports according to GRI standards for the 2018-2020 period. The results of this research are in line with the stakeholder’s theory with show indicate that based on the disclosure group, most of the observed companies have implemented waste management and have made CSR disclosures according to the GRI 306:2016 standards,as a form of corporate responsibility. In conclusion, companies that published sustainability reports based on the GRI standards presented the reports  that were complete, informative, and comprable. Accordingly, companies can increase the disclosure of CSR activities especially in term of waste management, to meet the needs of stakeholders.
Kinerja Keuangan Perusahaan Farmasi BUMN dan Non-BUMN Sebelum dan Selama Pandemi Michelia Yemima Hardwi Atmaja; Arthik Davianti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.874

Abstract

Since the emergence of COVID-19 in Indonesia, several corporate sectors in Indonesia have had their operational activities disrupted, which has caused a decline in revenue. However, there are industrial sectors that have benefited from the COVID-19 pandemic. One of them is the pharmaceutical industry. This study aims to determine the financial performance of public and private pharmaceutical companies before and during the pandemic. This research is descriptive quantitative research with the data source being secondary data. The data analysis technique uses net profit margin and returns on equity as profitability ratio, current ratio and quick ratio as liquidity ratio, total asset turnover and inventory turnover as activity ratio, debt to equity ratio, and debt to asset ratio as solvency ratios. The results show that private companies have better financial performance than public companies. Sido Muncul company has the best liquidity and solvency performance among other companies. Merck Indonesia has the best profitability performance, while Pyridam Farma has the best activity performance. In contrast, Indofarma has the worst performance among others even though in terms of activity performance, Indofarma is the most efficient company in selling products. Sejak kemunculan COVID-19 di Indonesia, beberapa sektor perusahaan di Indonesia terganggu aktivitas operasionalnya yang menyebabkan penurunan pendapatan. Namun, terdapat sektor industri yang diuntungan dari adanya pandemi COVID-19. Salah satunya industri farmasi. Penelitian bertujuan untuk mengetahui kinerja keuangan perusahaan farmasi BUMN dan Non-BUMN sebelum dan selama pandemi. Penelitian ini merupakan penelitian kuantitatif deskriptif dengan sumber data yang digunakan berupa data sekunder. Teknik analisis data menggunakan analisis rasio profitabilitas yaitu net profit margin dan return on equity, rasio likuiditas yaitu current ratio dan quick ratio, rasio aktivitas yaitu total asset turnover dan inventory turnover, dan rasio solvabilitas yaitu debt to equity ratio dan debt to asset ratio. Hasil penelitian menunjukkan bahwa perusahaan Non-BUMN memiliki kinerja keuangan perusahaan yang lebih baik dari perusahaan BUMN. Hal ini dapat dilihat bahwa perusahaan Sido Muncul memiliki kinerja likuiditas dan solvabilitas paling baik diantara perusahaan lainnya. Kinerja profitabilitas paling baik dimiliki oleh perusahaan Merck Indonesia sedangkan Pyridam Farma memiliki kinerja aktivitas terbaik diantara lainnya. Sementara Indofarma memiliki kinerja paling buruk diantara lainnya meskipun pada kinerja aktivitas, Indofarma merupakan perusahaan yang paling efisien dalam menjual produknya.
Pengungkapan Aktivitas Corporate Social Responsibility Di Industri Kesehatan dan Farmasi Di Masa Pandemi Covid-19 Monica Adiya Victorie; Arthik Davianti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1163

Abstract

This study aims to study CSR disclosure practices by the four pharmaceutical companies listed on the Indonesia Stock Exchange, which consist of PT Indofarma Tbk, PT Sido Muncul Tbk, PT Kalbe Farma Tbk and Phapros Tbk. The basis of disclosure analysis uses the GRI 403 standard as a guideline in the aspect of disclosure. The case occurred due to the Covid-19 pandemic so that it directly affected the community and employees. This makes the company's disclosure practices can have a positive effect on the community and employees. This study uses descriptive qualitative with qualitative content analysis techniques on the sustainability reports of observed companies published in 2019-2020. The results of the analysis show the disclosure of occupational safety and health aspects through ten codes. The codes are health, environment, medicine, risk mitigation, prevention, training, quality of health, accidents, workers, and disease. The code is based on the disclosure standard GRI 403: Occupational Safety and Health. Using the theory of legitimacy, namely companies disclose information voluntarily when the law does not force them, it states an exchange between the company and the community which is called a contract.
Co-Authors Alfonsa Roselina Purnomo Ariantika, Pratita Garnis Arnova, Monique Budi, Hananiel Stephen Mangku Cahyadi, Andreas Chleitosia Violen Dentya Paradisa Naibaho Chleitosia Visien Dentya Paradisa Naibaho Christina Kurnia Dewi, Stefani Christya Nur Febriani Dyah Ayu Ningrum Ellionora Novalianti Wongso Sugiarto Salim Euodia Shienny Natania Hananiel Stephen Mangku Budi Izak Yohan Matriks Lattu Jean Stevany Matitaputty Kusuma, Regina Sandra Laoli, Warman Berkat Lina Sinatra Wijaya Mahesa Deni Dwi Permana Michelia Yemima Hardwi Atmaja Monica Adiya Victorie Monika Estefani Susanto Natasia Alinsari Ndaomanu, Dita Adelia Nia Hariana Nurul Rizki Anindita Nurul Ummi Octasari Anggi Putri Odiningrum, Gracia Priska Prananingrum, Mahardika Putri Rizvanya Anugra Arighi Shahnia, Nurul Ajeng Steffi Kartika Wiwit Damayanti