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All Journal Riset Manajemen dan Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Escalate : Economics and Business Journal
Erni Puji Astutik
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DETERMINAN NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Erni Puji Astutik; Rima Parawati Bala; Suci Eriesty Putry
Riset Manajemen dan Akuntansi Vol 9, No 1 (2018)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v9i1.51

Abstract

The purpose of this research is to examine the effect of Profitability, corporate governance (board size) and Capital Structure to Price to book value (PBV) which is a measurement of company value. This study uses Ordinary Least Square (OLS) test. The sample used is a non-financial company in Indonesia Stock Exchange in 2012 until 2016. Variables tested in this research is the development of variables used by Sri Hermuningsih, (2013). Company value is used as a dependent variable. The result of this research mentioned that there is a positive and significant correlation between variable net profit margin (Profitability) to company value, while for capital structure variable and board size have negative relation and insignificant with company value. Keywords: corporate value, corporate governance, profitability, capital structure.
Analisis Rasio Likuiditas dan Profitabilitas untuk Mengetahui Kinerja Keuangan pada PT Sido Muncul TBK 2020-2022 Maulana Ichsan; Erni Puji Astutik
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.858

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan pada PT Sido Muncul TBK menggunakan analisis rasio keuangan selama periode tahun 2020- 2022. Rasio keuangan yang digunakan yaitu likuiditas dan profitabilitas. Kinerja keuanagan pada PT Sido Muncul Tbk apabila ditinjau dari Current Ratio(CR) dan Quick Ratio(QR) mengambarkan keadaan likuiditas perusahaan baik atau likuid. Perhitungan rata-rata Current Ratio dan rata-rata Quick Ratio sudah berada diatas rata-rata industri (time series). Rasio profitabilitas pada PT Sido Muncul Tbk menunjukkan kinerja perusahaan yang inkonsisten dimana rata-rata rasio Return On Asset(ROA) dan Return On Equity(ROE) masih dibawah standar industri sedangkan nilai rata-rata rasio Net Profit Margin(NPM) sudah diatas industri
Analysis of the Translation of Foreign Entity Financial Statements Based on PSAK 10 at PT Indofood CBP Sukses Makmur Tbk (ICBP) Ali Hasan Mustofa; Mohamad Narandika; Viko Surya Pratama; Zidni ‘Ali; Endang Kartini Panggiarti; Erni Puji Astutik
Escalate : Economics and Business Journal Vol. 2 No. 01: Behavioral Finance, AI, and the Digital Economy: Pathways to Competitive Advantage
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i01.449

Abstract

Globalization drives Indonesian firms like PT Indofood CBP Sukses Makmur Tbk (ICBP) to expand abroad, requiring foreign entity financial statement translation for consolidated reporting in IDR, in line with PSAK 10 (IAS 21). This study aims to analyze ICBP's translation practices, exchange rate impacts on financials, and forex risk strategies using a descriptive qualitative case study on ICBP (population); sample from 2023-2024 consolidated statements and notes (secondary data), with documentation review, content/comparative analysis, and numerical simulations. Findings reveal ICBP translates assets/liabilities at closing rates, income at averages, equity at historical rates, routing differences to OCI (2024 gain Rp49 billion vs 2023 loss Rp540 billion); simulations confirm rate shifts affect equity and ratios, with overseas sales at ~31% and natural hedging reducing negative reserves (Rp608 billion in 2024). In conclusion, ICBP complies effectively with standards and manages risks well, but should enhance disclosures and stress testing
Co-Authors Ali Hasan Mustofa Endang Kartini Panggiarti Maulana Ichsan Mohamad Narandika Rima Parawati Bala Suci Eriesty Putry Viko Surya Pratama Zidni ‘Ali