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An Analysis of Profitability Ratios to Assess the Financial Performance of PT Mayora Indah Tbk Lukman, Siti Diva Syarifah; Yusuf, ST. Nursaadah; Uksi, Rafika
Amsir Accounting & Finance Journal Vol 4 No 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.742

This study aims to analyze profitability ratios in assessing the financial performance of PT Mayora Indah Tbk during the 2023–2025 period. Profitability ratios are used to determine the company’s ability to generate profits through its sales, assets, and capital. This study employs a quantitative descriptive method utilizing secondary data in the form of PT Mayora Indah Tbk’s financial statements obtained from the company’s annual reports. The analysis was conducted using profitability ratios, specifically Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results indicate that all profitability ratios declined during the study period. The NPM decreased from 10.30% to 7.52%, ROA decreased from 13.59% to 9.27%, and ROE decreased from 21.23% to 15.84%. This decline indicates that the increase in the company’s sales, assets, and equity has not been accompanied by an optimal increase in net profit. This situation was influenced by rising operating costs, cost of goods sold, and fluctuations in foreign exchange rates. Nevertheless, PT Mayora Indah Tbk was still able to maintain a fairly good level of profitability. Therefore, the company needs to improve operational efficiency and cost management to enhance its financial performance in the future.

An Analysis of Profitability Ratios to Assess the Financial Performance of PT Mayora Indah Tbk Lukman, Siti Diva Syarifah; Yusuf, ST. Nursaadah; Uksi, Rafika
Amsir Accounting & Finance Journal Vol. 4 No. 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.742

This study aims to analyze profitability ratios in assessing the financial performance of PT Mayora Indah Tbk during the 2023–2025 period. Profitability ratios are used to determine the company’s ability to generate profits through its sales, assets, and capital. This study employs a quantitative descriptive method utilizing secondary data in the form of PT Mayora Indah Tbk’s financial statements obtained from the company’s annual reports. The analysis was conducted using profitability ratios, specifically Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results indicate that all profitability ratios declined during the study period. The NPM decreased from 10.30% to 7.52%, ROA decreased from 13.59% to 9.27%, and ROE decreased from 21.23% to 15.84%. This decline indicates that the increase in the company’s sales, assets, and equity has not been accompanied by an optimal increase in net profit. This situation was influenced by rising operating costs, cost of goods sold, and fluctuations in foreign exchange rates. Nevertheless, PT Mayora Indah Tbk was still able to maintain a fairly good level of profitability. Therefore, the company needs to improve operational efficiency and cost management to enhance its financial performance in the future.

Tax Morale of Individual Taxpayers in the Micro, Small, and Medium Enterprises Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Jusnia, Jusnia
Amsir Accounting & Finance Journal Vol. 3 No. 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.623

This study aims to review the tax morale of Individual Taxpayers who are MSMEs in Parepare City. Tax morale refers to the intrinsic motivation of individuals to fulfill their tax obligations voluntarily and without coercion. This research employs a descriptive qualitative approach, utilizing an in-depth interview method with four MSME actors who already possess a Taxpayer Identification Number. The analysis was conducted using the Theory of Planned Behavior (TPB) framework to understand how attitudes, subjective norms, and perceived behavioral control influence tax morale. The results showed that the tax morale of MSME players in Parepare City remains relatively low, despite most having a positive view of the importance of taxes. Low tax literacy, the perception that one is not obliged to pay because income is considered insufficient, and the lack of education and transparency in the tax system are the main obstacles to shaping tax morale.

Kemampuan Informasi Akuntansi dalam Memprediksi Arus Kas Masa Depan Lukman, Siti Diva Syarifah
Amsir Accounting & Finance Journal Vol. 1 No. 1 (2023): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v1i1.168

This research is purposed to determine there is a relationship between the information content of accounting which measured by net profit and component of cash flow toward future of cash flow. Data used in this research is secondary data obtained from the database of the Indonesia Stock Exchange (IDX), which can be accessed through the official website www.idx.co.id. Independent variables used net profit before extraordinary items (X1), operating of cash flow (X2), investing of cash flow (X3), financing of cash flow (X4), and future of cash flow (Y) as dependent variable. Based on the result of research was found that (1) net profit before extraordinary items partially have a significant positive influence on the future cash flow, (2) operating of cash flow partially have a significant positive influence on the future of cash flow, (3) investing of cash flow partially do not have a significant positive influence on the future of cash flow, (4) financing of cash flow have a significant positive on the future of cash flow.

Pengaruh Tekanan Anggaran Waktu, Kompleksitas Tugas dan Tekanan Ketaatan Terhadap Kinerja Auditor Dalam Pembuatan Audit Judgment Pada Kantor Perwakilan BPKP Anggerwati, A. Indah; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Multidisiplin Amsir Vol. 1 No. 2 (2023): Juni
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/jimat.v1i2.822

Penelitian ini bertujuan untuk menguji secara empiris: pengaruh tekanan anggaran waktu, pengaruh kompleksitas tugas, pengaruh tekanan ketaatan terhadap kinerja auditor dalam membuat audit judgement. Penelitian ini menggunakan sampel sebanyak 35 auditor independen yang bekerja di Kantor Perwakilan Perusahaan. Badan Pengawasan Keuangan dan Pembangunan (BPKP) Mamuju, Sulawesi Barat, dengan menggunakan metode sensus sampling. Alat penelitian menggunakan kuesioner yang disampaikan langsung kepada auditor oleh peneliti. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan bantuan program SPSS. Metode ini dipilih karena variabel bebasnya lebih dari satu. Hasil penelitian ini menunjukkan bahwa tekanan anggaran waktu, kompleksitas tugas dan tekanan ketaatan berpengaruh negatif dan signifikan terhadap kinerja auditor dalam membuat audit judgement

Analisis Komparatif Environmental Cost dan Sustainability Disclosure Pada Perusahaan Pertambangan Nikel di Indonesia Jusnia Jusnia; Siti Diva Syarifah Lukman; A. Indah Anggerwati
Jurnal Mirai Management Vol 11, No 2 (2026)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i2.12598

Peningkatan aktivitas pertambangan nikel di Indonesia memberikan kontribusi terhadap pertumbuhan ekonomi nasional, namun juga menimbulkan dampak lingkungan sehingga perusahaan dituntut menerapkan pengelolaan biaya lingkungan dan pengungkapan keberlanjuyan secara transparan. Penelitian ini bertujuan untuk menganalisis dan membandingkan implementasi environmental cost dan sustainability disclosure pada PT Vale Indonesia Tbk dan PT Merdeka Battery Materials Tbk selama periode 2023-2025. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan metode analisis komparatif. Data yang digunakan merupakan data sekunder yang diperoleh dari Annual Report, Sustainability Report, Laporan Keuangan, dan dokumen pendukung lainnya yang diperoleh dari situs resmi perusahaan. Environmental Cost diukur menggunakan Environmental Cost Ratio (ECR), sedangkan Sustainability Disclosure diukur menggunakan Sustainability Disclosure Index (SDI) berdasarkan standar GRI 14: Mining Sector 2024. Hasil penelitian menunjukkan bahwa terdapat perbedaan implementasi antara environmental cost dan sustainability disclosure antara PT Vale Indonesia Tbk dan PT Merdeka Battery Materials Tbk selama periode 2023-2025. PT Vale Indonesia Tbk secara konsisten memperoleh nilai ECR dan SDI yang lebih tinggi dibandingkan PT Merdeka Battery Materials Tbk. Meskipun demikian, peningkatan nilai ECR tidak selalu menunjukkan kenaikan biaya lingkungan secara riil karena juga dipengaruhi oleh perubahan laba bersih. Hal ini menunjukkan bahwa perusahaan yang mengalokasikan proporsi biaya lingkungan lebih besar cenderung memiliki tingkat pengungkapan keberlanjutan yang baik.

Peran E-Wallet dalam Meningkatkan Kemandirian Keuangan Mahasiswa Siti Diva Syarifah Lukman, Syamsuriani
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.846

Penelitian ini dilakukan untuk menganalisis peran e-wallet dalam meningkatkan kemandirian keuangan mahasiswa Fakultas Bisnis Institut Andi Sapada. Jenis data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner yang disebar melalui google form dengan menggunakan pendekatan fenomologi yang berfokus pada pemahaman mendalam tentang pengalaman, pandangan, makna, dan persepsi individu atau kelompok terkait dengan suatu fenomena atau peristiwa. Hasil penelitian ini menunjukkan bahwa e-wallet berperan penting dalam meningkatkan kemandirian keuangan mahasiswa Fakultas Bisnis Institut Andi Sapada. Hal ini dapat dilihat dari adanya kontribusi positif dan aktifnya mahasiswa dalam menggunakan e-wallet untuk berbagai transaksi harian mereka, seperti membeli barang, transfer uang, membayar tagihan, keperluan bisnis, dan lain-lain. E-Wallet telah menggantikan sebagian besar transaksi keuangan konvensional di kalangan mahasiswa Fakultas Bisnis Institut Andi Sapada. Selain itu, dari segi karakteristik penggunaan e-wallet dapat dilihat mayoritas mahasiswa telah mengadopsi financial technology (fintech) dengan cepat. E-Wallet telah mengubah pola pandang mahasiswa dalam melakukan transaksi keuangan serta mengarah pada perencanaan penggunaan yang positif dalam jangka panjang. Namun, keamanan transaksi dan literasi keuangan tetap menjadi hal yang patut diperhatikan agar e-wallet dapat tetap menjadi alat yang bermanfaat dalam pengelolaan keuangan mahasiswa.

Pengaruh Kualitas Pelayanan dan Citra Bank Terhadap Kepuasan Nasabah BNI KCU Parepare Siti Diva Syarifah Lukman; Nurul Riska Ainun; Syamsuriani
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1041

This study aims to determine the effect of service quality and bank image on BNI KCU Parepare customer satisfaction. This research is quantitative research with the analysis technique used is multiple linear regression. The sampling technique used the Slovin method, with a sample taken of 136. The results showed that service quality and bank image had a significant positive effect on BNI KCU Parepare customer satisfaction, both partially and simultaneously.

Analisis Laporan Keuangan Pada PT Unilever Indonesia Tbk Siti Diva Syarifah Lukman
Amsir Management Journal Vol. 2 No. 1 (2021): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v2i1.38

This study aims to determine whether the financial performance of PT. Unilever Indonesia, Tbk is good when measured based on the analysis of liquidity ratio, solvability ratio, profitability ratio, and activity ratio in the last three years. Based on the results of the calculation of financial performance, the liquidity ratio has fluctuated, in 2019 the current ratio decreased by 0,65% due to a high rate of increase in current debt per year. In contrast to the ratio of profitability and activity, both ratios after being analyzed have increased. It can be seen from the calculation of the profitability ratio in 2019 that return on assets decreased by 50% due to an increase in profit before tax and a decrease in total assets from the average total assets but still generate good profits for the company. While the activity ratio in 2017-2019 the activity ratio experienced a good increase from all types of financial ratio, although it decreased in 2019, Assets Turn Over was 2,32. But still, no effect because turn over continues to increase. Well, PT. Unilever Indonesia, Tbk is known that’s the company’s performance of all liquidity ratio, solvability ratio, profitability ratio, and activity ratio is not all good and this answer the author’s hypothesis.

Market Value dan Risiko Saham terhadap Holding Period dalam Perspektif Investasi Siti Diva Syarifah Lukman
Amsir Management Journal Vol. 3 No. 2 (2023): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v3i2.206

This study aims to determine the effect of Market Value and Stock Risk on Holding Period in The Perspective of Investing in Cigarette Companies listed on The Indonesia Stock Exchange (IDX). The analttical method used in this study is multiple linear regression analysis, classical assumption test, coefficient of determination and hypothesis testing using statistical t test with SPSS version 26.0. The observation period carried out is 2019-2021. The result of this study prove that Market Value has a positive and significant effect on Holding Period and Stock Risk has a negative and insignificant effect on Holding Period in Cigarette Companies listed on IDX with an observation period of 2019-2021.

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