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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi dan Bisnis Digital
Endhi Hermina Ayu
Universitas Sarjanawiyata Tamansiswa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Komparasi Rasio Profitabilitas Dan Likuiditas 2021-2022 Pada Perusahaan Emiten Unggas Endhi Hermina Ayu; Kristian Aldion Bramanto; Sri Hermuningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10808

Abstract

This research aims to identify and analyze the differences in profitability and liquidity ratios between PT Charoen Pokphand Indonesia Tbk and PT Japfa Comfeed Indonesia Tbk as poultry issuer companies for the period of 2021-2022. The research method applied is descriptive-comparative, involving the comparison of financial data from both companies for the years 2021 and 2022. Data were obtained from the financial performance reports published on the official website of the Indonesia Stock Exchange. The analysis technique includes calculating profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE), as well as liquidity ratios such as Current Ratio (CR) and Quick Ratio (QR). The analysis results show that PT Charoen Pokphand Indonesia Tbk has a higher ROA than PT Japfa Comfeed Indonesia Tbk, although there was a decrease from 2021 to 2022 for both companies. Meanwhile, the comparison of ROE indicates fluctuation in financial performance between the two companies during the observed period. The liquidity analysis shows that both companies have CR above 1, but experienced a decrease from 2021 to 2022, while QR increased from 2021 to 2022. The decrease in ROA and ROE indicates challenges in asset efficiency and the companies' ability to generate net profit, while the increase in QR suggests improvement in the companies' ability to meet short-term financial obligations
Mengurai Nilai Kepemimpinan Gajah Mada dalam Perspektif Pendidikan Ki Hadjar Dewantara Endhi Hermina Ayu
EKONOMI DAN BISNIS DIGITAL Vol 4 No 2 (2025): jURNAL EKONOMI DAN BISNIS DIGITAL
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ekobil.v4i2.307

Abstract

This study aims to examine the relationship between Gajah Mada's leadership values and the educational principles developed by Ki Hadjar Dewantara. The study was conducted using a qualitative approach through interpretive and comparative literature review of historical sources, documents of prominent figures' thoughts, and relevant scientific literature. The results of the analysis show that there are three main values in Gajah Mada's leadership, namely exemplary leadership, collective empowerment, and strategic leadership. These three values are closely related to the principles of Ing ngarsa sung tulada, Ing madya mangun karsa, and Tut wuri handayani, which form the basis of Ki Hadjar Dewantara's educational philosophy. Gajah Mada's exemplary leadership is reflected in his commitment to the Sumpah Palapa oath, in line with the principle of the teacher as a role model. His ability to mobilize the people's strength reflects the importance of building collective spirit from within society, as advocated in the principle of Ing madya. Meanwhile, his effective yet non-dominant leadership strategy aligns with the principle of Tut wuri handayani, which involves providing support from behind to enable learners to develop independently.This finding underscores that historical leadership values can serve as an inspirational source in shaping character education in the modern era. The integration of these values into the education system is believed to strengthen students' exemplary behavior, social responsibility, and independence in facing the challenges of the 21st century
Co-Authors Kristian Aldion Bramanto Sri Hermuningsih