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All Journal JAM Imara: Jurnal Riset Ekonomi Islam
elfina yenti
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Religion Economics, Econometrics & Finance Education Environmental Science

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ANALISIS KINERJA KEUANGAN PT. INDO RAMA SYNTHETICS TBK. Himyar Pasrizal; Rina Oktaria; Elfina Yenti
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v1i1.993

Abstract

The research problem was on the unknown quality of ????inancial performance of PT. Indo RamaSynthetics, Tbk in the form of the ratio of liquidity. Then, the purpose of the research was to analyze the????inancial performance of PT. Indo Rama Synthetics, Tbk in the form of the ratio of liquidity, solvency,activity, and pro????itability. Descriptive quantitative was used as the design of the research. The setting ofthe research itself was at PT. Indo Rama Synthetics, Tbk 2011 – 2015 period listed on IDX. It could alsobe accessed through website www.idx.co.id. The research itself was done during May to June, 2016. Thedata of the research were ????inancial reports. The ????indings re????lected that the liquidity ratio (current, quick,and cash ratio) of PT. Indo Rama Synthetics, Tbk were in low quality since it was below the industryaverage. Meanwhile the ratio of inventory to net working capital of PT. Indo Rama Synthetics, Tbk wasabove the industry average. Seeing from its solvency ratio like debt to asset ratio, debt to equity ratio,and long term debt to equity ratio, PT. Indo Rama Synthetics was in suf????icient condition because therewas an enhancement of ratio rate per years. However, the results were also remained the same for therate of average industry because it was above the average industry overall.
Green Accounting Analysis in Public and Private Hospitals Sri Madona Saleh; Elfina Yenti; Atika Amor
Akuntansi dan Manajemen Vol. 18 No. 2 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i2.216

Abstract

This study aims to determine the applicationof environmental prevention costs, environmental detection costs, internal environmental failure costs and external environmental failure costs in public and private hospitals in Batusangkar. The type of research used is a field research using quantitative methods to see how enviromental accounting is applied in public and private hospitals in Batusangkar. The results of this study indicate that the Hanafiah Hospitals has implemented IPAL properly in accordance with the Minister of Environment Regulation No. 11 of 2020 PP of 2021 but not all categories of Enviromental costs according to Hansen Mowen issued by the RSUD. While at the Harapan Ibunda Hospitals also has its own IPAL facility to manage its waste according the Minister of criteria only the city goverment in the relevant sector conducts an evaluation.
Co-Authors Atika Amor Himyar Pasrizal RR. Ella Evrita Hestiandari Sri Madona Saleh