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FINANCIAL REPORT ANALYSIS : Empirical Study of Aneka Tambang Tbk Company In 2023 Mangasi Sinurat; Rico Nur Ilham; Mohd. Heikal
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.289

Abstract

This observation is to analyze the financial condition of a company, can be done by analyzing its financial statements. One way to find out the position of the company's financial condition in good condition is to conduct various analyzes, and one of them is ratio analysis. This savings aims to evaluate the financial performance of PT Aneka Tambang Tbk through financial ratio analysis. The method used for this analysis is descriptive analysis using liquidity ratio measurements, solvency, profitability, activity, and market. Research data and information are obtained from the Indonesia Stock Exchange. Every year, all ratios increase, namely current ratio, quick ratio, DAR, DER, GPM. NPM, ROA ROE, ITO, RTO, TATO, EPS, PER and DPR so that this company is said to have very good prospects and performance.
DISTRIBUTION OF HUMANITARIAN AID TO THE MIFTAHUL JANNAH ORPHANAGE AFFECTED BY FLOODS Rico Nur Ilham; Irada Sinta; Likdanawati; Hamdiah; Muttaqien; Reza Juanda
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19447405

Abstract

Floods are one of the most frequent natural disasters in Indonesia and have a significant impact on vulnerable groups, including children living in orphanages. Miftahul Jannah Orphanage is one of the social institutions affected by the floods, disrupting their caregiving activities, health, and the psychosocial well-being of the children. This study aims to analyze the process and impact of the distribution of humanitarian aid to Miftahul Jannah Orphanage after the floods. The method used is a descriptive qualitative approach with a case study design. Data collection was conducted through field observations, semi-structured interviews with orphanage administrators, orphanage children, and volunteers, and documentation of aid distribution activities. Data were analyzed using thematic analysis to identify patterns of needs, benefits of aid, and implementation challenges. The results show that the distribution of humanitarian aid has a positive impact on meeting basic needs, improving environmental hygiene and health, and restoring the psychosocial conditions of orphanage children. However, challenges remain in the logistical aspects and sustainability of aid. This study concludes that needs-based humanitarian assistance, targeted at vulnerable groups, and integrating material assistance and psychosocial support, is crucial for supporting sustainable post-disaster recovery. These findings are expected to serve as a reference for the development of future humanitarian assistance and community service programs.
USING INORGANIC SAMPLE TO MAKE HANGING PLANT POT CRAFT IN GAMPONG BAGOK PANAH DUA T. Edyansyah; Muhammad Roni; Amru Usman; Em Yusuf Iis; Rusydi Abubakar; Rico Nur Ilham
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19465679

Abstract

This community service activity aims to address the problem of poorly managed inorganic waste in Bagok Panah Dua Village, Darul Aman District, East Aceh Regency. The local community, predominantly farmers, faces an increasing amount of waste that can negatively impact their health and the environment. One solution offered is to process inorganic waste, especially used bottles, into handicrafts in the form of hanging plant pots. Through training and mentoring, the community is provided with skills to recycle waste into products with economic value, while simultaneously raising awareness of the importance of waste management. This activity was carried out using an empowerment-based approach, where the community is invited to actively participate in sorting and recycling waste at the household level. The results of this activity demonstrated high enthusiasm from the community who successfully utilized used bottles to create marketable plant pots. In addition, this activity also succeeded in raising environmental awareness and having a positive impact on the community's economy. Despite several obstacles, such as a lack of additional resources to beautify the products, this activity still managed to provide significant benefits to the community of Bagok Panah Dua Village.
MIFTAHUL JANNAH ORPHANAGE SHARES GOODNESS DURING THE MONTH OF RAMADHAN Rico Nur Ilham; Irada Sinta; Reza Juanda; Muammar Khaddafi; Muttaqien; Sapna Biby
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 2 (2026): July-October 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21815507

Abstract

This community service article describes a Ramadhan sharing program conducted at Miftahul Jannah Orphanage as a form of social solidarity, faith-based philanthropy, and child-centered community engagement. The program was designed to strengthen care, emotional support, and social connectedness for orphanage children through coordinated assistance, educational reflection, iftar sharing, and interactive engagement with caregivers and volunteers. The method used a descriptive-participatory community service approach consisting of needs identification, program planning, implementation, and reflective evaluation. Data were obtained from field observation, informal dialogue, documentation, and reflection notes. The results indicate that the program contributed to a warmer social atmosphere, improved volunteer awareness of child welfare issues, and strengthened collaboration between the service team and orphanage caregivers. The activity also demonstrated that Ramadhan can become a meaningful moment for integrating charitable giving with educational and psychosocial support. The article recommends that similar programs should be implemented sustainably through needs-based planning, ethical communication with children, and follow-up partnerships rather than one-time ceremonial donation activities.
RESOLUTION OF CONSUMER DISPUTES THROUGH ARBITRATION BASED ON RULING NUMBER 038/ARBITRASE/2022/BPSK.MDN Abdul Rahman Maulana Siregar; Rico Nur Ilham; Sardi; Sri Devi Zebua
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 1 (2024)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i1.1339

Abstract

Dispute problems often occur in the community and become legal problems and problems that need to be discussed from a juridical aspect, in order to find out the basis for a problem that arises due to indications that arise from misunderstanding, tolerance in the problem, resulting in confusion and the emergence of a problem. which was ultimately resolved through litigation and non-litigation efforts. Specifically regarding the discussion of dispute resolution efforts through non-litigation, in this case using the arbitration settlement method requires a resolution of consumer disputes through arbitration. The law provides an alternative way by providing non-litigation or out-of-court dispute resolution in the form of conciliation, mediation and arbitration. As part of alternative dispute resolution, consumer dispute resolution is resolved through the Consumer ispute Resolution Agency (BPSK) as in dispute Number 038/Arbitrase/2022/BPSK.Mdn. BPSK is an alternative solution in resolving consumer disputes regarding problems in society, although it does not escape peace efforts or legal resolution in judicial procedures.
REGULATIONS AND CONCEPTS OF TRADE LEGAL FORM IN THE COUNTRIES OF BRUNEI DARUSSALAM AND INDONESIA Zulfahmi Harahap; Rico Nur Ilham; Sardi; Henry Aspan
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 1 (2024)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i1.1340

Abstract

This research aims to determine the legal regulations and concepts of trade law in Brunei Darussalam and Indonesia as regulated in the Laws of Brunei, Chapter 106 Contracts. There are 5 points that can be studied from the regulations in these 2 countries, namely: Legal Entity Status, Partnership Establishment, Partnership Organs, Responsibilities and Partnership Dissolution. This is a reference for updating Partnership regulations in Indonesia in the future by referring to Brunei Darussalam state regulations. This research is normative legal research, namely research that prioritizes library research to obtain secondary data. The approach used in this research is a statutory approach.
ANALYSIS OF ADARA BAKERY MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs) Anggi Setia Ningsih; Ulvia Rahmi; Mauliza Amanda; Azhar; Rico Nur Ilham
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18797811

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a crucial sector in the Indonesian economy, contributing to job creation and improving community well-being. One of the growing MSMEs in the food and beverage sector is Adara Bakery. This study aims to analyze the business management and profits of Adara Bakery. The research method used is a descriptive method with a case study approach. The data used are simple assumptions regarding revenue and operating costs. The analysis shows that Adara Bakery has good profit potential if cost management and marketing strategies are implemented effectively. By improving product quality and cost efficiency, Adara Bakery can develop sustainably and contribute to the community's economy.
TAX AVOIDANCE AS A MODERATOR OF TAX RATE, LEVERAGE, DIVIDEND POLICY, FIRM SIZE, AND FIRM VALUE Miladi Sutanti; Darmawati Muchtar; Rico Nur Ilham; Ghazali Syamni; Husaini; Jummaini
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 8 (2026): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effects of effective tax rate, leverage, dividend policy, and firm size on firm value, with tax avoidance as a moderating variable, among food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative panel-data design was applied to 57 companies selected through purposive sampling, producing 285 firm-year observations. Secondary data were obtained from annual financial reports and analyzed using EViews. Random effects models were selected for the direct-effect specifications, whereas the interaction model used fixed effects. The findings show that tax rate, dividend policy, firm size, and tax avoidance do not have significant direct effects on firm value. Leverage has a negative and significant effect at the 10% level. Tax avoidance does not moderate the relationship between tax rate and firm value, but it significantly weakens the relationships of leverage, dividend policy, and firm size with firm value. The results indicate that debt and tax-planning decisions should be evaluated jointly because aggressive tax avoidance can intensify the adverse market implications of financing and corporate-scale decisions.
THE EFFECT OF FINANCIAL LITERACY, FINANCIAL PLANNING, AND FINANCIAL CONTROL ON THE FINANCIAL PERFORMANCE OF MSMES WITH THE ADOPTION OF DIGITAL FINANCIAL TECHNOLOGY AS A MODERATING VARIABLE IN LHOKSEUMAWE CITY Muhammad Multazam; Rico Nur Ilham; Frengki Putra Ramansyah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21775607

Abstract

This study aims to analyze the influence of financial literacy, financial planning, and financial control on the financial performance of micro, small, and medium enterprises in Lhokseumawe City and examine the moderating role of digital financial technology adoption. To demonstrate the reporting format of this article before primary data is available, this document uses 364 synthetic observations and analyzes them through partial least squares structural equation modeling. Simulation results indicate that financial literacy (β = 0.214), financial planning (β = 0.267), financial control (β = 0.318), and digital financial technology adoption (β = 0.228) have a positive effect on financial performance. The interaction of technology with literacy (β = 0.083), planning (β = 0.112), and control (β = 0.146) also shows a reinforcing effect. The simulation model explains 67.3 percent of the variation in financial performance. This figure serves only as a methodological illustration and does not represent empirical findings for MSMEs in Lhokseumawe City.
Nestle Company Working Capital Management Afrida Dinarintasitepu; Badnatul Nafis; Rico Nur Ilham; Hafiz Raza Ali
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 1 (2023)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i1.23

Abstract

Every company needs capital to finance operations, then the funds that have been issued go back into the company from the sale of goods that have been produced by the company earlier. Elements of working capital such as inventories, accounts receivable, and cash essentially experience turnover until they return to being in the form of cash with a higher value than the cash originally issued. This investment is what is needed in the company because it is very flexible so that it is able to adjust the value of goods to market fluctuations that are increasing and decreasing.
Co-Authors A Hadi Arifin AA Sudharmawan, AA Abbas, Damanhur Abdul Rahma Abdul Rahman Maulana Siregar Adisty Azia Riska Adnan Adnan Adnan Adnan Adnan Afifah Nurjannah Afrida Dinarintasitepu Afriliana, Lusi Agnes Yulanda, Alya Agus Susanto Ahgniya Putra Ahgniya Putra Ahmad, Shabir Ainna Mahrum Nasution Akhyar, Chairil Aldy Syafrizal Aldy Syafrizal Alfaiza Alisa, Alisa Alistraja Dison Silalahi Alya Agnes Yulanda Alya Maulisa Am. Riyadi Amelia Amelia Amelia Amelia Sari Br.S . Pane, Lola Amlys Syahputra Silalahi Amru Usman Amru Usman Amsal Simanjuntak Ananta, Raisya Andriansyah Andriansyah Anggi Setia Ningsih Anggraini Syahputri Anggraini Syahputri Anggya Sophia Imannisa Anissa, Farah Anita, Leli Argun Sahli Arjuna Putra, Bambang Arliansyah Arliansyah Arliansyah, Arliansyah Armanu Thoyib Armanu Thoyib Arsya Ardana Artunov Nofal Arya Permana Ginting Arya Permana Ginting Asep Mulyana Asif Bashir Asif Bashir Asmaul Husna Authar ND, Muhammad Ayu Anora Azhar Azhar Aziz Nurrzai Badnatul Nafis Bambang Arjuna Putra Bambang Arjuna Putra Bambang Arjuna Putra Bela Puspita Putri Adelia Bob Feinberg Boy Sland Lase Bustani, Bustani Chairil Ahyar Chalirafi, Chalirafi Charunnisa, Zihan Chetty Tristantia Tarigan Cut Afra Humaira Cut Afra Humaira Cut Muftia Keumala Cut Rozana Sari Cut Zahrani Cut Zira Maulida D, Damanhur Damanhur, Damanhur Damanik, Sri Winda Hardiyanti Darmawati Darmawati Darmawati Muchtar Darmawati Muchtar Muchtar Darmayanti, Mita Debi Eka Putri Desy Nurul Mawaddah Desy Nurul Mawaddah Dewi, Nolla Puspita Dilla Ramadani Dina Salsabila Dina Salsabila Dinda Putri Salsabila Edi Riansyah Eka Astria Eka Nurmala Sari Eka Purnama Sari Eka Purnama Sari, Eka Purnama ekamaida, ekamaida EM Yusuf Iis Epi Safira Erlina Erlina Erlina Erlina Erna Isfayani Etia Farianti F, Falahuddin F, Fuadi Fadhillah, Indah Fadilla Putri Siregar Fadilla Putri Siregar Fadilla Putri Siregar Fadli Fadli Fahmi Hilfandi, Muhammad Faisal Faisal Falahuddin Falahuddin Falahuddin Falahuddin Falahuddin Falahuddin, Falahuddin Farica Yusrina Lubis Fauzi Pakpahan Fawati Hushuwar Batubara Febricha Sirma Chania Feinberg, Bob Ferian Ferian Fikri Akbar, Muhammad Fitri Randini Fitri Yusriani Fransiska Aulia, Egha Frengki Putra Ramansyah Fuadi Fuadi Fuadi Fuadi Fuadi Fuadi G. Maffett, Mark Geovani, Iwoeng Ghazali Syamni Ghazali Syamni Hafiz Raza Ali Hamdiah Hamdiah Hamdiah Hamdiah Hamdiah Harjum Muharam Harley Agustian Harry Kurniawan Hasatiru Auwa Hasibuan, Ahmad Fauzul Hakim Hastanti Listyaningtyas Haykal, Muhammad Heikal, Mohd. Hendra A Hendra Harmain Hendra Raza Hendri Sose Fauzi Hendrick Sasimtan Putra Henry Aspan Heri Sandi Herman Fithra Hery Widijanto Hilmi Hilmi Hotma Nababan Husaini Husaini Husaini Husaini Husaini Ian Wooton Ichsan Ichsan Ida Ayu Putu Sri Widnyani Idayanti, Lisa Ikhyanuddin Ikhyanuddin Iklil Iklil Ikram Ikramuddin, Ikramuddin Indah Fadhillah Indah Sari Yusmita Indah Sari Yusmita Intan Eliana Putri Irada Sinta Irawati, Nisrul Irshad Ahmad Reshi Irvan Irvan Isfenti Sadalia Isfenti Sadalia isfenti sadalia Isfenti Sadalia Isma Putri Agustina Ismuhadi Ismuhadi Isniati Berasa JAYANTI, SUCI ETRI John Zysman Jorgeo O. Brusa Jufridar Jufridar Jufridar, Jufridar Juliana Ariska Juliyanti Jullimursyida Julyanthry Julyanthry Jumadil Saputra Jumadil Saputra Jummaini Juni Ahyar Juni Ahyar Kayacilar, Cengiz Khaidir Khaidir, Khaidir Khairah Amalia Fachrudin Khairawati Khairawati, Khairawati Khairil Anwar Khairil Anwar Kiki Farida Ferine Kumala Sari, Dewi L, Lilinesia Lala Merlita Lala Merlita Lasta Irawan, Ari Laxmi Jamatia , Purna Lidya Beru Tarigan Likdanawati Lilinesia Lilinesia Liper Siregar Lisa Nurmaya, Cut Lusi Afriliana Lusi Afriliana M Subhan M, Mawardati M, Munandar M. Faddel M. Fajri Hidayatullah M. Nur, Mukhlis M. siddiq M. siddiq M. Subhan M.Subhan Maisyura Maisyura Maisyura Majied Sumatrani Saragih, Maulana Mangasi Sinurat Mangasi Sinurat Mangasi Sinurat Mangasi Sinurat Mangasi Sinurat Marbawi, Marbawi Mariani Sinurat, Yenni Mariyana BR Manik Mariyana BR Manik Mariyudi Mariyudi Mark G. Maffett Marzuki Marzuki Marzuki Marzuki Marzuki Maulana Iqbal Maulana Iqbal Maulana Majied Sumatrani Saragih Maulana Majied Sumatrani Saragih Maulana Majied Sumatrani Saragih Maulana Majied Sumatrani Saragih Maulana Majied Sumatrani Saragih Mauliza Amanda Mawaddah Mawaddah Maya Rahayu Maya Rahayu Merlita, Lala Meutia Sari Mhd.Ihwanuddin Hasibuan Mia Claudia Miladi Sutanti Milanie, Feby Mira Agustina Mira Agustina Mita Darmayanti Mita Darmayanti Mity Risky Mohd Heikal Mohd. Heikal Mohd. Heikal Mohd. Heikal Mohd. Heikal Muammar Khadafi Muammar Khaddafi Muchtar, Darmawati Muhamad Sidiq Abdillah Muhammad Ali Muhammad Fahmi Hilfandi Muhammad Fikri Akbar Muhammad Fikri Akbar Muhammad Multazam Muhammad Roni Muhammad Zahrul Fuadi Muhammad Zahrul Fuadi Muliani Muliani Muliani Munandar Munandar Munandar Murni Daulay Muti Miftahul Jannah Mutiah Nasution Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien, Muttaqien Nada Fitria Nadia Hasely Nadia Rizky Ramadhani Nadia Shalaty Naffal Rifki Naila Salsabila Kusayuningrum Najia Naseer Ahmad Bhat Naseha Elkarima Nazaina, Nazaina Nazli Hasan Nazli Hasan Nelly Ervina Nisrul Irawati Novita Aulia Lubis Nur Azizah Nur Azizah Nur Faliza Nurainun Nurainun Nurfazila Nurhasanah Nurhasanah Nuriana Nurkhotijah, Siti Nurlaila Nurlela Nurlela Nurliati Nurliati Nurrzai, Aziz Nursaimatussaddiya Nurul Hidayati Nurul Hikmah Tanjung nuryana nuryana, nuryana O. Brusa, Jorgeo Omar, Khatijah Pangestika, Ratri Puji Suryani, Suci Purba, Rakhmawati Putri Balqis, Putri Putri Miranda Sembiring Putri Nabilla R, Riinawati Rachmat Al Fadjri Rahmaniar Rahmaniar Rahmaniar Rahmaniar, Rahmaniar Rahmiatul Aula Rais, Rany Gesta Putri Ratri Pangestika Rauzi Ramazalena Razali, Ramadhan Reza Juanda Ricky Pratama Ginting Rina Maulida Risa Novia Risa Novia Riska Fazira Riska Yanti Riska Yanti Rista Sihombing Rista Sihombing Ristati Ristati Risya Irnanda Rumiris Siahaan Rusmewahni, Rusmewahni Rusydi Abubakar Rusydi Abubakar Rusydi Rusydi Rusydi Rusydi Safrina Safrina, Safrina Saharuddin Saharuddin Saharuddin Sahat Simbolon Sahli, Argun Sahnaya Khairunnisa Saifanur, Andri Sajida Khairullah salsabilla, Cut Sapna Biby Saprudin Saprudin Saputra, Jumadil Sara Nadia Sardi Sardi Sari, Lira Mustika Sari, Meutia Sauzi Amalia, Sri Siahaan, Rumiris Siallagan, Shintauli Sihombing, Rista Silalahi, Amlys Syahputra Silfia Citra Silfia Citra Silvia Rizki Ramadana Silvia Rizki Ramadana Silvia Wulandari Sinaga, Sarman Sinurat, Mangasi Siska Tri Amanda Siska Tri Amanda Siti Elan Nisa Siti Elan Nisa Siti Maimunah Siti Maimunah Siti Zahara Soqia Salsabila Soqia Salsabila Sri Arini Sri Delviani, Putri Sri Devi Zebua Sri Hayu Kartika Sri Wahyuni Sri Yanti Subhan Subhan Subhan Subhan Suci Puji Suryani Suci Puji Suryani Sufi Suhendri Suhendri Sullaida Sullaida Sultan Fadlullah Nuri Sultan Fadlullah Nuri Sumarni SUMARNI Sumi Amelya Harahap Sumiati Sumiati Sutriani Sutriani Sutriani Syafrizal, Rodi Syahputri, Lidia Syekh Idrus T Nurhaida T. Edyansyah, T. Edyansyah T. Hafifah Poetry Zulmi Tahara Alsura Tari Mardhia Tarmizi Abbas Tarmizi Abbas Tasya Handayani Tasya Handayani Taufik Hidayat Tengku Wulan Handayani Teuku Muhammad Iqbal Teuku Zulkarnaen Thasrif Murhadi Thasrif Murhadi Ti Aisyah Ulvia Rahmi Ummul Hikmah Saragih Utaminingsih, Eka Wahyuddin Wahyuddin Wahyuddin Wahyuddin Albra Wahyuddin Albra Wahyuddin Wahyuddin Wardhiah Wardhiah, Wardhiah Widodo Endi Prasetia Widodo Endi Prasetia Widya Hartanti Widya Hartanti Widyana Verawaty Siregar Widyana Verawaty Siregar Wooton, Ian Wulan Handayani, Tengku WULANDARI YANITA YANITA, YANITA Yasmira Mandasari Saragih Yulmaida, Titi Yunina Yusnidar Yusriani, Fitri Yusril Ramadhan Sembiring Yuyun Wahyuni Yuyun Wahyuni Zahrul Fuadi, Muhammad Zaky, O K M Zamharira Alisya, Putria Zulfa Riza Zulfa Riza Zulfahmi Harahap Zulfan Zulfan Zuriani Zuriani Zysman, John