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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Ilmu Ekonomi dan Bisnis
Debora Desnia
Universitas Negeri Medan
Economics, Econometrics & Finance

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Analisis Rasio Keuangan pada Perusahaan Sektor Properti dan Real Estate di Bursa Efek Indonesia Tahun 2024 Debora Desnia; Wahyu Muffti; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v4i1.315

Abstract

This study aims to analyze the financial performance of property and real estate sector companies listed on the Indonesia Stock Exchange in 2024 using four main financial ratios, namely Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Total Asset Turnover (TATO). The study employs a descriptive quantitative approach using secondary data obtained from the financial statements of 92 companies published on the official website of the Indonesia Stock Exchange. The results show that the average CR of 7.86 indicates a high but uneven level of liquidity, the average DER of 0.79 reflects a relatively healthy capital structure, the average ROA of 0.02 indicates low profitability, and the average TATO of 0.15 suggests that asset utilization efficiency still needs improvement. There is a significant disparity in financial performance among companies within this sector
TEORI AKUNTANSI DAN PERUMUSANNYA: SEBUAH KAJIAN LITERATUR Debora Desnia; Desy Amelia Sinaga; Gita Sonia Marpaung; Sylvia Anastasya Marpaung; Jufri Darma
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.956

Abstract

Accounting theory is a conceptual foundation used to understand, design and evaluate accounting practices in preparing financial reports. This theory consists of a collection of principles, concepts and methods that provide guidance in making accounting decisions as well as in developing financial policies and regulations. The aim of this research is to look at the history of the formulation of accounting theory. In this research the literature study research method is used, namely a data collection method by understanding and studying theories from various literature related to the research.
Co-Authors Desy Amelia Sinaga Gita Sonia Marpaung Jufri Darma Muhammad Rizal Nasirwan Nasirwan Naswa Aprillia Putri Siti Sri Wahyuni Sylvia Anastasya Marpaung Wahyu Muffti