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Journal : GREENOMIKA

ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. UNILEVER INDONESIA Tbk. Efi Herawati; Kafidin Muzakki
GREENOMIKA Vol. 3 No. 1 (2021): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.888 KB) | DOI: 10.55732/unu.gnk.2021.03.1.6

Abstract

This study aims to assess the level of financial performance of PT. Unilever Indonesia Tbk. period 2014-2018 based onliquidity ratios, solvability ratios, activity ratios, and profitability ratios. The research approach used is qualitative. Thesubjects in this study were PT. Unilever Indonesia Tbk. while the object of this research is PT. Unilever Indonesia Tbk. period 2014-2018. The analysis technique used is to calculate and analyze the financial statements of PT. Unilever Indonesia Tbk. with financial ratio analysis (liquidity ratios, solvability ratios, activity ratios and profitability ratios). The results of this study indicate that PT. Unilever Indonesia Tbk. based on the liquidity ratios in a bad condition because cashand cash equivalents are unable to guarantee its current debt. Solvability ratios in the value of the debt to asset ratio and debt to equity ratio show that the amount of debt that is not proportional to the amount of capital that results in the income generated is used to pay off obligations rather than internal needs. The ratio of activities valued at receivable turnover andinventory turnover of PT. Unilever Indonesai Tbk. in a bad condition this is proven by the decreasing value of the ratio and based on the calculation of the asset turnover of PT. Unilever Indonesia Tbk. in good condition because it can maximize the assets owned. Profitability ratios assessed by net profit margins in conditions are not good, this is evidenced by the decline in the value of the ratio from 2014 to 2016 and declined significantly in 2018 but based on returns on assets and return on equity of PT. Unilever Indonesia Tbk. in good condition.
PENGARUH INTELECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM AR-ROHMAH JAWA TIMUR Kafidin Muzakki
GREENOMIKA Vol. 2 No. 1 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.013 KB)

Abstract

The cooperative as a lending institution also contributes to the microcredit market needed by the company in order to maintain its business. However, the number of cooperative developments in East Java every year is inconsistent due to the high level of competition. Intellectual Capital has a role in improving the company's financial performance so it is expected to help achieve the goals and success of the cooperative business. This research was conducted at the Ar-Rohmah Credit Savings Cooperative in East Java using an explanatory research model, with the results of the study showing that the variables forming intellectual capital consisting of human capital, structural capital, and employed capital contributed 66.5% to the company's financial performance . So it can be concluded that intellectual capital has a significant influence on financial performance in the Ar-Rohmah Jawa Timur Credit Savings and Cooperatives.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI RECYCLE PET FLAKES DENGAN METODE FULL COSTING (Studi KASUS PT ABADI SINAR BARU INDAH) Arizqi Kurnia Septin; Kafidin Muzakki; Devika Cherly Putrihadiningrum
GREENOMIKA Vol. 4 No. 1 (2022): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2022.04.1.3

Abstract

This research is motivated by the increasing number of plastic waste scattered on this earth. The world's oceans are also increasingly polluted with plastic waste carried out by some people on this earth. Not far from happening in Indonesia. Indonesia is the second largest contributor to plastic waste in the world. How not, almost all Indonesian people daily encounter plastic to support their daily routines such as consuming food and drinks wrapped in plastic, shopping, and so on. Therefore PT. Abadi Sinar Baru Indah utilizes plastic waste which aims to reduce the spread of waste among the community by recycling plastic waste that has high economic value. PT. Abadi Sinar Baru Indah recycles PET (Polyethylene Terephthalate) plastic waste which is made from all kinds of beverage bottles. The purpose of this study is the method of determining the cost of production by applying the full costing method in the selling price at PT. Eternal New Beautiful Light. The research approach used is descriptive quantitative, with the results showing that the full costing method in the cost of production can determine the selling price at PT. Eternal New Beautiful Light. Because the full costing method will charge all BOP (Production Overhead Costs) both fixed and variable. Thus, the full costing method is more profitable for the company because it will charge all production operational costs in making a product. This will result in a more accurate cost of goods manufactured.