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All Journal JUrnal Riset Ilmu Pendidikan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Lubis, Nurmala Sari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Financial Ratio Analysis in Assessing Financial Performance at PT. Indofood Sukses Makmur, Tbk Listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 Period Aprilia, Fista Lindu; Salsabila, Echa; Delani, Maisya; Pasi, Oktavia; Lubis, Nurmala Sari; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 2 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i2.822

Abstract

Evaluation of the financial performance of PT Indofood Sukses Makmur Tbk for the period 2020-2022 was carried out through a study with quantitative methods. The data source comes from annual reports available on the Indonesia Stock Exchange (IDX). Based on the calculation of profitability ratios (ROE, ROA, and NPM), it appears that the optimization of the use of equity, assets, and sales for profit is still not optimal. In terms of liquidity, although the current ratio and quick ratio are still below industry standards, the cash ratio indicates the effectiveness of cash management in maintaining short-term liquidity. Solvency analysis through DER and DAR reveals that the company still relies significantly on debt financing for operational activities, potentially increasing financial risk. It can be concluded that despite facing constraints in profitability and solvency, the company is able to maintain its short-term liquidity condition well.
Literature Review: The Influence of Forensic Audit, Investigative Audit, and Auditor Independence on Fraud Disclosure Sitorus, Atikah Zuhra; Aliyah, Dini Rahma; Br. Bangun, Mudtiani Hakim; Lubis, Nurmala Sari; Azzahra, An Suci
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.694

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) on company financial performance. GCG functions as a system that regulates and manages companies to create added value for all stakeholders. The method used is qualitative with a literature study approach, collecting and analyzing various academic sources and related publications. The results of the study indicate that the board of directors has a positive and significant influence on the financial performance of companies. Meanwhile, the influence of independent commissioners and managerial ownership shows mixed results, and the influence of the audit committee on financial performance tends to be inconsistent, with some studies finding no significant influence. Overall, the effective implementation of GCG is crucial for improving a company's financial performance and attracting investor attention. The conclusion of this study emphasizes that the optimal application of GCG principles can be a key factor in strengthening a company's financial performance and competitiveness in the market
Implementasi Akuntansi Kombinasi Bisnis Sebelum dan Setelah Penerapan PSAK 22 pada Perusahaan SubSektor Perbankan di Indonesia Sitorus, Atikah Zuhra; Aliyah, Dini Rahma; Bangun, Mudtiani Hakim Br.; Lubis, Nurmala Sari; Gautama, Bana Ahmad
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1129

Abstract

Penelitian ini membahas penerapan akuntansi kombinasi bisnis sebelum dan sesudah PSAK 22 pada lima bank besar di Indonesia selama 2009-2012. Penelitian menggunakan metode kuantitatif deskriptif dengan data laporan keuangan konsolidasi dari Bursa Efek Indonesia. Hasilnya, penerapan PSAK 22 membawa perubahan besar, seperti penilaian aset dan utang berdasarkan nilai wajar, perubahan metode pencatatan dari pooling of interest ke purchase method, serta pengelolaan goodwill yang lebih jelas. Analisis rasio profitabilitas (ROA dan ROE) menunjukkan adanya perbedaan kinerja keuangan bank sebelum dan sesudah standar baru ini, yang pada akhirnya meningkatkan transparansi dan kualitas laporan keuangan perbankan di Indonesia.
Co-Authors , Heriyati Chrisna Aliyah, Dini Rahma Aprilia, Fista Lindu azzahra, an suci Bangun, Mudtiani Hakim Br. Br. Bangun, Mudtiani Hakim Delani, Maisya Gautama, Bana Ahmad Pasi, Oktavia Salsabila, Echa Sitorus, Atikah Zuhra