Claim Missing Document
Check
Articles

Found 2 Documents
Search

Analisis Kinerja Keuangan Perusahaan Pertambangan Batu Bara Pada Laporan Tahun Buku 2019-2022 Yang Terdaftar Di Bursa Efek Indonesia (Studi Kasus: PT. Bukit Asam Tbk, PT. Indika Energy Tbk, Dan PT Golden Energy Mines Tbk) Yulfiswandi Yulfiswandi; Yudhistira Yudhistira; Irvan Kurniawan; M.Aidil Basri; Miftahul Jannah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8237

Abstract

The purposeoof thisoresearch is to determineohow corporate socialoresponsibility (CSR) significantly affects the financialoperformance of coalomining companiesolisted on the IndonesiaiStock Exchange from 2019 to 2022. PT. BukitoAsam Tbk, PT. Indika Energy Tbk, and PT GoldenoEnergy Mines Tbk have provided data for this research. This study adopts a quantitative approach. The Indonesian Stock Exchange gallery serves as the data source for this research. Secondary data obtained from the companies' annualoreports are utilized. Data collection and documentation methods can be found on the Indonesian Stock Exchange website (https://idx.co.id/en). The research indicates that corporateosocial responsibilityodoes not significantly impact the financialoperformance of the companies. In other words, corporate social responsibility does not influence Return onoAssets (ROA) or Return onoEquity (ROE). Keywords: Financial Performance, ROA, ROE, Mining, Coal
Implikasi Hukum Terhadap Praktik Iklan Pembohongan dalam Perlindungan Konsumen (Studi Kasus Putusan Pengadilan) Miftahul Jannah; Winda Fitri; Windi Afdal
JURNAL HUKUM PELITA Vol. 6 No. 1 (2025): Jurnal Hukum Pelita Mei 2025
Publisher : Direktorat Penelitian dan Pengabdian (DPPM) Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jhp.v6i1.5792

Abstract

This research aims to examine and understand the legal implications of deceptive advertising practices within the framework of consumer protection, using a case study of court rulings. Deceptive advertising refers to false or misleading information in advertisements, intended to gain profit through actions that violate legal and ethical standards. This research employs a qualitative normative method, incorporating a statutory approach and case studies. Data collection relies on secondary sources obtained through literature reviews, including primary, secondary, and tertiary legal materials. The collected data is analyzed using qualitative methods based on the literature review. The findings reveal that regulations concerning consumer protection against deceptive advertising in Indonesia are clearly stipulated in Law Number 8 of 1999 on Consumer Protection (UUPK). The legal implications of deceptive advertising, as evidenced by court rulings, provide a degree of protection for consumers. However, the lack of tangible benefits, such as compensation for consumers based on court decisions, indicates that the position of consumers remains weak in cases involving deceptive advertising.