Nugroho Budi Wirawan
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ANALISIS LAPORAN KEUANGAN GUNA MENILAI KINERJA KEUANGAN PT CAMPINA ICE CREAM INDUSTRI TBK Arofah, Anastasia; Nugroho Budi Wirawan
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): 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.v10i2.928

Abstract

This study aims to describe the company's financial performance PT Campina Ice Cream Industri Tbk with liquidity ratio analysis. The research method uses a descriptive quantitative approach. Secondary quantitative data from the financial reports of PT Campina Ice Cream Industri Tbk for the 2018-2021 period. Data collection by literature study and documentation. The results showed that the financial performance of PT. Campina Ice Cream Industri Tbk as a whole on average from 2019-2021 in terms of the liquidity ratio, according to the current ratio and quick ratio calculations it is good because the resulting ratio is above 1. However, the cash ratio shows that it is not favorable because the ratio's result is too low—below 1—when viewed from this perspective.
Pengaruh Tipe Industri dan Gender Diversity terhadap Pengungkapan Emisi Karbon Karunia Zuraidaning Tyas; Anastasia Anggarkusuma Arofah; Nugroho Budi Wirawan
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.5

Abstract

This research aims to provide evidence of how industry type and board gender diversity influence carbon emissions disclosures made in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. The sampling in this study used a purposive sampling technique. Based on these criteria, 81 observations were obtained. Research findings show that the type of industry influences carbon emissions disclosure, gender diversity influences carbon emissions disclosure. It is hoped that the findings of this research can contribute to expanding the disclosure of carbon emissions by companies, especially Indonesia, thereby helping the Indonesian government to more easily control the country's carbon emissions.