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All Journal Dia: Jurnal Administrasi Publik JPM17: Jurnal Pengabdian Masyarakat JEA17: Jurnal Ekonomi Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Reformasi : Jurnal Ilmiah Ilmu Sosial dan Ilmu Politik JURNAL EKSBIS PLAKAT : Jurnal Pelayanan Kepada Masyarakat Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ilmiah Wahana Pendidikan ABDI MASSA: Jurnal Pengabdian Nasional Jurnal Ekonomi Jurnal Bisnis Mahasiswa EKONOMIKA45 Bussman Journal : Indonesian Journal of Business and Management Jurnal Pendidikan dan Sastra Inggris (JUPENSI) Journal of Innovation Research and Knowledge Jurnal Ekonomi, Bisnis dan Manajemen SWARNA Jurnal Pengabdian Masyarakat Bhinneka Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Jurnal Masyarakat Mengabdi Nusantara Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Journal Community Service Consortium Prosiding Seminar Nasional Manajemen dan Ekonomi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Business and Investment Review Jurnal Akuntan Publik Jurnal Ilmiah Research Student Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Advances in Accounting, Economics, and Management Seminar Nasional Teknologi dan Multidisiplin Ilmu Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Business Economics and Agribusiness Journal of Islamic Economics and Finance Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi SWARNA: Jurnal Pengabdian Kepada Masyarakat
Cholis Hidayati, Cholis
Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Perbandingan Rasio PT Astra International, PT Gajah Tunggal, PT Indospiring, Dan PT Astra Otoparts Tahun 2020-2022 Elmiano A. E. Erong; Rafi Adyatma; Ahmad Qois; Krisogonus A. Seleman; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2590

Abstract

The aim of this research is to analyze the comparative ratio of PT Astra International, PT Gajah Tunggal, PT Indospiring, and PT Astra Otoparts for 2020-2022. The type of research carried out was qualitative with secondary data sources from the IDX. The population in this study were automotive companies listed on the IDX and four of them were selected as samples. The results of this research show that Astra Otoparts and Indospring have the best liquidity ratio values, then for the activity ratio the company that has the best value is Astra Otoparts. Meanwhile, in terms of profitability ratios, the companies that have good scores are Indospring and Astra Otoparts, then in terms of profitability ratios and market ratios the company that has the best ratios is Astra Otoparts.
Analisis Laporan Keuangan: Analisis Rasio Terhadap 4 Perusahaan Makanan Dan Minuman Yang Tercatat Di Bei Desfi Dwi Sulistyana; Erinda Aprilia Puspitasari; Mei Liana Rofilia Sari; Rr Adzkia Larasati Meyrizky; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2606

Abstract

This research was conducted to show and analyze the financial ratios of 4 companies in the food and beverage sector, namely PT. Diamond Food Indonesia Tbk., PT. Ultrajaya Milk Industry & Trading Company Tbk., PT. Indospring Tbk, & PT. Coca Cola Tbk. during the period 2020 to 2022 to see how the company will perform in the future. The type of research carried out is descriptive research using data analysis, namely financial ratio analysis. Research was also carried out through the official website of the Indonesian Stock Exchange (BEI). The data source used is secondary data. The data collection technique in this research is documentation. The results of this financial ratio analysis will consist of liquidity ratios, solvency ratios, activity ratios and profitability ratios
Analisis Pengelolaan Dana Desa Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 : (Studi Kasus Pada Desa Kepatihan Kecamatan Menganti Kabupaten Gresik) Novalina Deviyanti; Cholis Hidayati
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2588

Abstract

This study aims to investigate the management of village funds in Kepatihan Village based on the Ministry of Home Affairs Regulation No. 20 of 2018. This qualitative study utilized in-depth interviews with the Village Head, Village Secretary, Village Treasurer, and the Village Consultative Body (BPD), as well as document analysis. Data analysis involved data classification and comparison with the Ministry of Home Affairs Regulation No. 20 of 2018. The results of this study provide insights into the implementation of this policy at the village level, highlighting challenges and potential improvements in village fund management. In reviewing the Ministry of Home Affairs Regulation No. 20 of 2018 on Village Financial Management, it was found that the management of village funds in Kepatihan Village showed significant conformity in the process of implementation, administration, reporting, and accountability, but the planning process had obstacles in waiting for the budget ceiling from the government so village APB was determined in December which should be implemented in October.
Pengungkapan Emisi Karbon: Studi pada Perusahaan Manufaktur di Indonesia Widiawati, Pipit; Hidayati, Cholis
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.23079

Abstract

Carbon emission disclosure is a diclosure to assess an organization’s carbon emissions and set targets for reduction. This study aimed to analyze and provide empirical evidence about the impact of firm size, profitability, growth, and environmental performance toward carbon emission disclosure of manufacturing companies in Indonesia. The method that was used to measure the extent of carbon emission disclosure adopted the checklist that was developed based on the information request sheet provided by Carbon Disclosure Project. This research applied purposive sampling method to obtain 15 manufacturing company that listed in Indonesia Stock Exchange (BEI) during 2015-2017. Research data is a secondary data derived from company’s annual and sustainability reports and the hypothesis is tested using multiple regression analysis. The results of this study indicate that firm size have a significant effect on the extent of carbon emission disclosure, however the other factors, such as profitability, growth, and environmental performance have no significant effect to the extent of carbon emission disclosure.
ANALISIS TINGKAT KEMANDIRIAN KEUANGAN PEMERINTAH DESA CUPAK MELALUI VALUE FOR MONEY Cholis Hidayati; Maulidah Narastri; Qhuluqi Alya; Nisa Fitri Aulia; Rikhza Masfa’ani
Journal of Innovation Research and Knowledge Vol. 3 No. 6: Nopember 2023
Publisher : Bajang Institute

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

Abstract

Tujuan penelitian ini adalah menganalisis kinerja pemerintah desa Cupak melalui analisis value for money. Nilai uang mencakup efisiensi, efektivitas dan ekonomi. Desa memerlukan sumber pendapatan untuk mengatur kewenangannya dalam penyelenggaraan dan pengelolaan urusan pemerintahan dan kepentingan masyarakat. Pendapatan desa merupakan total pendapatan sehari-hari yang sangat penting bagi pemerintah desa. Dapat dikatakan bahwa value for money merupakan inti pengukuran kinerja suatu organisasi pemerintah, berdasarkan tiga faktor utama: ekonomi, efisiensi dan efektivitas. Metode yang digunakan adalah metode kualitatif dengan menggunakan data primer dan sekunder. Data primer dikumpulkan dari observasi langsung dan wawancara dengan informan penelitian. Data sekunder diperoleh dari laporan keuangan pemerintah desa. Hasil yang diharapkan adalah pemerintah dapat berfungsi secara ideal dalam hal efisiensi, efektivitas dan perekonomian.
ANALISIS LAPORAN KEUANGAN PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN PERKEBUNAN DI INDONESIA (STUDI PADA PT. SINAR MAS AGRO RESOURCES AND TECHNOLOGY TBK, PT. ASTRA AGRO LESTARI TBK, DAN PT SAMPOERNA AGRO TBK PERIODE 2019-2023) Sihaloho, Yolanda Maghdalena; Missel, Rheinata Audreyna; Rosaliyanti, Ade Putri; Hidayati, Cholis
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 12 No. 3 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v12i3.8778

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan-perusahaan perkebunan di Indonesia, khususnya PT. Sinar Mas Agro Resources and Technology Tbk, PT. Astra Agro Lestari Tbk, dan PT. Sampoerna Agro Tbk, selama periode 2019-2023. Dengan menggunakan metode analisis deskriptif dan pendekatan kualitatif, penelitian ini menilai perbedaan kinerja keuangan ketiga perusahaan berdasarkan rasio-rasio penting seperti likuiditas, solvabilitas, profitabilitas, dan aktivitas.Industri perkebunan di Indonesia memiliki peranan strategis dalam perekonomian nasional, memberikan kontribusi signifikan terhadap PDB dan menyerap jutaan tenaga kerja. Kinerja keuangan yang baik menjadi kunci bagi perusahaan untuk menghadapi tantangan seperti fluktuasi harga komoditas dan kebijakan pemerintah. Penelitian ini juga mengidentifikasi faktor-faktor yang memengaruhi kinerja keuangan masing-masing perusahaan. Hasil analisis menunjukkan bahwa PT. Astra Agro Lestari Tbk memiliki performa likuiditas terbaik, sedangkan PT. Sinar Mas Agro menunjukkan peningkatan yang stabil dalam rasio likuiditasnya. Temuan ini diharapkan dapat memberikan wawasan bagi manajemen perusahaan dalam merumuskan strategi keuangan dan operasional yang lebih baik untuk meningkatkan daya saing dan keberlanjutan usaha di sektor perkebunan. Penelitian ini berkontribusi pada pemahaman yang lebih mendalam mengenai kondisi finansial perusahaan-perusahaan perkebunan di Indonesia dalam konteks pasar global yang dinamis.
PERBANDINGAN KINERJA KEUANGAN PADA LAPORAN KEUANGAN PT INDOFOOD SUKSES MAKMUR, PT GARUDA FOOD PUTRA PUTRI JAYA TBK, DAN PT ADORA MINERALS INDONESIA TBK Naggongi, Vera Rambu; Tyas, Hesti Ning; Wulandari, Amalia Devi; Hidayati, Cholis
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 12 No. 11 (2024): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v12i11.9346

Abstract

Jurnal ini membahas perbandingan kinerja keuangan antara tiga perusahaan, yaitu PT Indofood Sukses Makmur, PT Garuda Food Putra Putri Jaya Tbk, dan PT Adora Minerals Indonesia Tbk, melalui analisis laporan keuangan yang mencakup rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas. Penelitian ini bertujuan untuk mengevaluasi kemampuan masing-masing perusahaan dalam mengelola likuiditas, menjaga stabilitas keuangan, menghasilkan laba, dan mengoptimalkan efisiensi operasional. Laporan keuangan berfungsi sebagai alat komunikasi utama antara perusahaan dan pemangku kepentingan serta merupakan komponen penting dalam menilai kesehatan finansial perusahaan. Dengan menggunakan metode penelitian kualitatif deskriptif dan analisis rasio keuangan, penelitian ini mengungkapkan bahwa PT Adora Minerals Indonesia Tbk menunjukkan kinerja likuiditas terbaik, sementara PT Indofood Sukses Makmur Tbk memiliki stabilitas yang baik dalam rasio lancar. Penelitian ini memberikan wawasan tentang bagaimana masing-masing perusahaan beradaptasi dengan tantangan di pasar dan mengungkapkan perbedaan serta kesamaan dalam kinerja keuangan mereka selama periode analisis.
PERBANDINGAN KINERJA KEUANGAN DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN PERUSAHAAN PERBANKAN DI INDONESIA (STUDI PADA BANK BNI,BANK BRI, BANK MANDIRI, DAN BANK BCA PERIODE 2019-2023) Rohman Syah, Muhammad Nur; Priansyah, Teguh adi; Aditya, Farhan; Sofyan, Achmad; Hidayati, Cholis
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 7 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i7.9807

Abstract

Abstrak: Penelitian ini menganalisis kinerja keuangan empat bank besar di Indonesia, yaitu Bank BNI, Bank BRI, Bank Mandiri, dan Bank BCA, selama periode 2019-2023. Analisis dilakukan menggunakan metode rasio keuangan yang mencakup profitabilitas, solvabilitas, efisiensi operasional, dan Net Interest Margin (NIM). Hasil penelitian menunjukkan bahwa Bank BCA memiliki performa paling stabil dengan pertumbuhan yang konsisten dalam Return on Assets (ROA) dan Return on Equity (ROE), serta efisiensi operasional terbaik berdasarkan rasio BOPO. Bank BRI menonjol dalam NIM tertinggi sepanjang periode dan pemulihan cepat pasca pandemi. Bank Mandiri menunjukkan pertumbuhan moderat dengan ketergantungan lebih tinggi pada utang, sedangkan Bank BNI menghadapi tantangan signifikan dalam profitabilitas dan efisiensi. Penelitian ini memberikan wawasan penting bagi manajemen, investor, dan regulator untuk memahami perbedaan kinerja antar bank besar serta faktor-faktor yang memengaruhinya.
Comparative Analysis of the Financial Performance of PT Ultrajaya Milk Industry & Trading Company Tbk and PT Diamond Food Indonesia Tbk Period 2019-2023 Aulia, Arti Mirza; Safitri, Uhti Noer Choliza; Hidayati, Cholis
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i3.576

Abstract

This study analyzes the financial performance of PT Ultrajaya Milk Industry & Trading Company Tbk (ULTJ) and PT Diamond Food Indonesia Tbk (DMND) during the 2019-2023 period. The research uses a qualitative descriptive approach with the evaluation of financial ratios, such as liquidity (current ratio and quick ratio), solvency (debt to asset ratio and times interest earned), activity (inventory turnover and receivables), and profitability (return on assets and return on equity). Data is obtained from annual financial reports published through the Indonesia Stock Exchange and the company's official website. The results of the analysis show that ULTJ excels in profitability stability with an average profit margin of 0.17 and a consistent dividend distribution policy, reflected in the Dividend Yield of 0.154 and Dividend Payout Ratio of 0.7564. On the other hand, DMND is superior in operational efficiency and asset utilization with an average total asset turnover of 1.08 and fixed asset turnover of 2.97. In addition, DMND recorded a higher Return on Equity (ROE) of 1.27, indicating a better ability to generate profit from equity. However, DMND has not distributed dividends during the analysis period, reflecting a focus on reinvestment for business development. This study concludes that ULTJ is strong in profitability and return to shareholders, while DMND excels in asset management efficiency.
The Impact of Green Accounting, Environmental Disclosure, and Company Characteristics on Firm Value Nisaa, Rizka Khoirotun; Hidayati, Cholis
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.333

Abstract

This research examines the impact of green accounting, environmental disclosure, and company characteristics on firm value in manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2023 period. A quantitative approach was used with a sample of 25 companies, analyzed using SmartPLS 4.1. The results show that green accounting and environmental disclosure do not significantly impact firm value due to the lack of understanding and consistent implementation, particularly in developing countries, and investors' focus on financial indicators. Additionally, SDG disclosure often reduces a company's appeal, being seen as an added cost with no short-term benefits and possibly leading to "greenwashing" concerns. In contrast, company characteristics significantly impact firm value, as they reflect stability and higher profit potential for investors. This research is expected to provide valuable implications for stakeholders, including investors, regulators, and companies. Understanding the factors influencing firm value can help companies take strategic actions to improve their financial and environmental performance.
Co-Authors Adam Nurdin Naufaldy Adelia Febriana Adiati Trihastuti Aditya, Farhan Ahmad Qois Ainur R, Muhammad Iqbal Alif, Fajar Ardian Nur Alinda Dwi Jofanka Amelia, Ariya Amiranto, JB Amru Karim Alhabsyi Ananta Kumala Sari Ananta, Mufita Dea Anastasya Mechta Mediana Anastasya, Shinta Anggun Veby Safitri Anis Fitriah Anisa Ari Suci Ardhi Islamudin Argaleka Ayu Candraningsih Ari Rohmana Arma Yuli Fitriasari Arswarani Leonika Aulia, Arti Mirza Baderi, Rahmawati Nur Badzlina Chaerani Putri Bambang Wiwoho Cahyani, Wandira Regita Putri Chandra Fitriyani C.M Charisma Bayu Ramadhani Cindy Septiana Rahayu Desfi Dwi Sulistyana Devira Larasati Diba, Fitri Farah Dita Fitriani Dorifahtu Afirstantian Maharani Dyah Putri Agustin Elmiano A. E. Erong Erinda Aprilia Puspitasari Erlina Dinda Safitri Erwin Dyah Astawinetu Esther Tioma Nauly Pardede Fannya Mutiara Sari Fara Brygita Ramadhani Farah Estianingtyas Fatika Rahma Fina Febrianti, Lufvi Selvia Febrianto, Gustaf Naufan Filzah Primardiningtyas Hana Damayanti Tarihotan Hazzar Al Oktha Rahmatika Henitha Nadia Kristy Herny Ria Mandag Imeltiana Imeltiana Indhira Ridho Abdillah Indri Widya Wulandari Ira Kusuma Wardhani Irma Nur Fadlia Isnani Dzuhrina Ivananur Alvira Wahono Jelita Prakasita Handi D Joys Oktavia Krisogonus A. Seleman Kustiwi, Irda Agustin Lia Anitha Puspharini, Lia Anitha Linda Novia Sari Lupitasri, Nur Indah Magitasiwi, Zufi Yustika Maria Yuliana Postel Marta Uli Septiana Manalu Maulidah Narastri Mei Liana Rofilia Sari Meilitarizky Nanda Melinda Magdarina Mirana Lavenia Missel, Rheinata Audreyna Mochammad Fajar Saputra Mustika Auliya Salma Naafika Rachma Rozani Nabila Febriyana Nadia Dwi Pratiwi Naggongi, Vera Rambu Nala Hikmatul Machmudah Nanda Karisma Putri Nandhita Kirana Atikasari Narastri, Maulidah Narulita, Friska Dhea Ni Luh Ayu Atmi Kamaratih Niendya Zelly Agustina Nilam Noer Faizah Nilam Santika Nisa Fitri Aulia Nisaa, Rizka Khoirotun Nofandi Selmury Novalina Deviyanti Novia Oktaviani Nur Faiza Mas’udiyah Nurusyifa Amelia Octavia Dwi Sagita Sari Pratiwi, Rany Nur Priansyah, Teguh adi Puri Handayani Sura Prewati Putra W, Rafif Putri Nadiya Puspitasari Putri Nugraheni Qhuluqi Alya Rafa Syahrul Amrulloh Rafi Adyatma Ramadhani, Noviana Ratnasari, Bagas Firmansyah Refi Tri Anika Retno Ayu Widyastuti Reza Mutiara Nur Fitriandinni Richa Nor Syafitri Ridho, M Wachid Rikhza Masfa’ani Rizky Abdhul Kharim Rohman Syah, Muhammad Nur Rosaliyanti, Ade Putri Roy Hanafi Rr Adzkia Larasati Meyrizky Rulis Setyowati Sabrina Nova Ashara Safa Wildanul Arfi Safitri, Uhti Noer Choliza Sari, Ajeng Rossantika Shofiatus Sa’diyah Sihaloho, Yolanda Maghdalena Sinta Nuria Siti Lailatus Siti Maisyaroh Sofyan, Achmad Soraya, Bunga Sullicyanna Luna Bianca Sunia Apriyono Titus Gustiagung Grace Widya Arta Tyas, Hesti Ning Ulfi Pristiana Ulfi Pristiana Ulfi Pristiana Veren Putri Shamaya Vivi Ade Rivani Vivi Armadhani Wahyu, Windiana Widiawati, Pipit Widya Novita Sari Wulandari, Amalia Devi Yulyar Kartika Wijayanti Yunita Budi A M