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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Gemilang: Jurnal Manajemen dan Akuntansi Prosiding Seminar Nasional Manajemen dan Ekonomi
Adelia Febriana
Universitas 17 Agustus 1945 Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN MENGGUNAKAN ANALISIS RASIO: (Studi pada PT. Gudang Garam Tbk, Wismilak Group, PT. Indonesian Tobacco Tbk dan HM.Sampoerna pada tahun 2019-2021) Shofianti Prisilia; Nur Rohmatul Fitriya; Adelia Febriana; Nadia Novita Alifiah Putri
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1240.111 KB) | DOI: 10.56910/gemilang.v3i1.302

Abstract

Hasil analisis laporan keungan sangat diperlukan baik bagi perusahaan itu sendiri maupun bagi yang berkepentingan. Dengan mengetahui kinerja keuangan, perusahan akan mampu membuat keputusan yang terbaik bagi perusahaan. Hal ini yang membuat penulis ingin membandingkan serta menilai kinerja keuangan pada 4 perusahaan rokok yaitu PT Gudang Garam, H.M Sampoerna, Wismilak Group dan PT Indonesian Tobacco. Data yang akan digunakan saat penelitian adalah laporan keuangan yang ada di BEI. Objek yang digunakan dalam penelitian ini yaitu laporan posisi keuangan dan laporan laba rugi periode 2019-2021 dari 4 perusahaan rokok yang terdaftar di BEI.
Pelatihan Dan Pendampingan Akuntabilitas Dalam Pengelolaan Dana Seni Dan Kirab Budaya Pada Desa Cupak Jombang Irda Agustin Kustiwi; Binti Yuliatin; Dhea Rizky Istiqomah; Nur Wahyu Satriwibowo; Adelia Febriana; Gusti Chania Raafi Iradati
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 1 (2023): Juni: Prosiding Seminar Nasional Manajemen dan Ekonomi,
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/semnas.v2i1.136

Abstract

Accountability in village governance is crucial to ensure responsible government oversight of village financial management and prevent misappropriation. Cupak Village, renowned as a religious tourism destination in Gunung Pucangan, possesses potential in the craft of weaving mats using pandan leaves. However, the village community lacks the capacity to fully utilize this potential as an additional source of income. To address various issues faced by the community, particularly in establishing accountability in event fund management for a cultural parade called "Kirab Budaya," a community engagement activity called the "Matching Fund Kedaireka 2022" was conducted in Cupak Village, Ngusikan District, Jombang Regency. The implementation aimed to generate significant outcomes in the planning of the cultural parade event, enhance the sustainability of community welfare, and boost the economic potential of Cupak Village. The arts and cultural program employed various approaches, including socialization, training, and mentoring. The training program was designed to provide the community with understanding and skills related to financial matters and accountability in fund management.
Pengaruh Tipe Perusahaan, Ukuran Perusahaan dan Profitabilitas terhadap Laporan Keberlanjutan Interaktif (Studi Kasus PT Askrindo) Mufidah Sahla Oktavianty; Adelia Febriana; Maria Yovita R.Pandin
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9189

Abstract

This study aims to examine how the voluntary disclosure of interactive sustainability reporting is affected by the size, profitability, and type of credit companies listed on the Indonesia Stock Exchange between 2022 and 2023. This analysis uses secondary data, including sustainability reports and financial statements for fiscal years 2022-2023. PT Askrindo, which operates in insurance or other credit companies, is used as a benchmark for comparison in this report. The independent factors in this study are company type, company size, and profitability, with the natural logarithm of total assets for company size, return on assets (ROA) for profitability, and industry group classified as low profile and high profile as examples of independent variables. Sustainability reporting is the dependent variable used. This study uses a descriptive quantitative design and multiple linear regression models in data processing and analysis. The results of the multiple linear regression model show that company size does not affect sustainability reporting, but industry type and profitability have a significant effect.
Co-Authors Binti Yuliatin Dhea Rizky Istiqomah Gusti Chania Raafi Iradati Irda Agustin Kustiwi Maria Yovita R.Pandin Mufidah Sahla Oktavianty Nadia Novita Alifiah Putri Nur Rohmatul Fitriya Nur Wahyu Satriwibowo Shofianti Prisilia