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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Ayu Andrianie
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan PT. Ace Hardware Indonesia Tbk. Periode 2019-2021 Ayu Andrianie; Lince Afriyenny; Dian Ananda Febiola
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.1017

Abstract

PT. ACE Hardware Indonesia Tbk. is a retail company that operates in the field of home furnishings and lifestyle products. This company has proven to be the most resilient retailer in facing the Covid-19 pandemic. This can be seen from the decline in sales which is relatively lower compared to other retailers. This writing aims to see how the financial performance of PT. ACE Hardware Indonesia Tbk. 2019-2021 period.The type of data used in the research is quantitative data using the financial ratio analysis method. The financial ratios used are liquidity ratios (current ratio, quick ratio, cash ratio), solvency ratios (debt to asset ratio, debt to equity ratio), and profitability ratios (gross profit margin, net profit margin, return on equity, operating profit margin). The data source used in this research is secondary data. Data collection techniques use documentation studies. The documents used are secondary data which includes financial position reports and profit and loss statements from 2019-2021 which are listed on the Indonesian Stock Exchange.The results of the research show that the liquidity ratio has quite good financial performance, even though during 2019-2021 the company continues to experience fluctuations (ups and downs), the profitability ratio shows that the company's financial performance is not good in 2019 capital turnover, this can be seen in the ratio of company that is far below the trade sector average (industry average), but in 2020-2021 the profitability ratio shows very good financial performance, this proves that even in the Covid-19 Pandemic, PT. ACE Hardware Indonesia Tbk. is the most resilient retailer in facing the Covid-19 pandemic, and the solvency ratio shows good financial performance, because PT. ACE Hardware Indonesia Tbk. has a ratio that is low or below the trade sector average (industry average). This shows that the company can guarantee its debts with a number of assets owned by the company.
Analisis Penerapan Pajak Penghasilan Pasal 23 Atas Jasa pada PT. Store Send E-Logistic Indonesia Wahyu Widjayanti; Ayu Andrianie; Lince Afri Yenny; Dyah Palupi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2502

Abstract

This research was conducted at PT. Store Send E-Logistic Indonesia is a service company that provides comprehensive e-logistics solutions, starting from product management services in warehouses, online store management to the product delivery process to customers. The aim of this research is to determine and analyze the suitability of the application of PPh Article 23 in connection with the use of services at PT. Store Send E-Logistics Indonesia. The method used in this research is descriptive qualitative with primary data where direct observations and interviews were carried out with companies directly involved in managing PPh Article 23. The results of this research show that the company has carried out its Withholding, Deposit and Reporting obligations in accordance with tax regulations. especially law number 36 of 2008, although there were several errors caused by internal company parties.
Co-Authors Dian Ananda Febiola Dyah Palupi Lince Afri Yenny Lince Afriyenny Wahyu Widjayanti