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Analisis Perbandingan Rasio Likuiditas, Rasio Aktivitas, Rasio Solvabilitas Dan Rasio Probabilitas Untuk Menilai Kinerja Perusahaan Manufactur Marcella Trianita Abur; Rosaria Rudeng; Feby Galih Saputra; Mohammad Ramadhan Priatmojo
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1171

Abstract

This research aims to determine the level of company development so that financial performance can then be assessed. The company's financial performance is the achievement achieved from achieving the company's goals. Likewise, manufacturing companies want to know developments that occur each period. So that in the end the company is able to produce policies that have a positive impact, achieve its goals, and grow good prospects for the company's future. Through financial report analysis, the company's financial performance can be interpreted. This research is qualitative research with a descriptive approach carried out using calculations on qualitative data in the form of financial reports. These financial reports are secondary data obtained from each company's annual report. Meanwhile, the analytical tool used in this research is financial ratio analysis consisting of liquidity ratios, solvency ratios, profitability ratios, activity ratios, using the time series analysis method. In general, the results of this analysis show that the financial condition of each manufacturing company analyzed is quite good. This is proven by the company's ability to deal with various events that have the potential to be detrimental to the company which the company can overcome.
Implementasi Green Accounting Dalam Meningkatkan Keberlangsungan Operasional Pada Perusahaan Pakan Ternak PT Malindo Di Gresik Marcella Trianita Abur; Rosaria Rudeng; Sinta Dewi; Maria Yovita R.Pandin
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.418

Abstract

The purpose of this study is to determine how the company's green accounting implementation in improving operational activities. The type of research conducted in this study is quantitative research with the object of research, namely PT Malindo Feedmil in Gresik. The variables used are Return On Asset, Environmental Performance and Environmental Disclosure. Data analysis using SPSS 22, where the results of the analysis obtained are environmental performance (Environmental Performance) does not significantly affect ROA with a significance value of (0.927) ˃ 0.05), while Environmental Disclosure affects ROA with a significance value of 0.002 ˂ 0.05.
Pengaruh Penerapan Akuntansi Manajemen Lingkungan Terhadap Kinerja Lingkungan Yang Dipengaruhi Oleh Faktor Kepemimpinan, Budaya, Inovasi Dan Kemampuan Pada Pabrik Tekstil Marcella Trianita Abur; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.701

Abstract

Environmental Management Accounting is . This research aims to examine the influence of environmental management accounting on environmental performance. This research, in testing the Y value, uses several indicators including innovation, ability, culture and leadership. The innovation referred to is process innovation within the company, the capability referred to is the company's ability to process and produce, the culture referred to is the implementation of the vision and mission implemented by the company and the leadership referred to is the impact on the surrounding environment. The samples used were 5 textile companies listed on the Indonesian Stock Exchange. The research method used is with the help of Smart PLS Software. The significance of parameters is tested by comparing the calculated t value with t calculated > t table at a confidence level of 0.005, meaning that there is a significant influence. Hypothesis testing to answer temporary answers using Pathcoefficients significance. The research results show that five indicators have a positive influence on environmental performance prospectors with a statistical value of 0.282.
Analysis of the Use of CAPM in Investing Decisions in the Financial Sector Listed on the IDX for the Period 2020 – 2022 Marcella Trianita Abur; Salija Ridayati; Rr Jihan Faadhilah Yuwandono; Maria Yovita R. Pandin
Finance : International Journal of Management Finance Vol. 1 No. 2 (2023): December
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v1i2.10

Abstract

This study aims to analyze the use of the Capital Asset Pricing Model (CAPM) in making investment decisions in the financial sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. This research method involves collecting historical stock price data and financial data of companies listed in the IDX financial sector during the period under study. This research uses a descriptive research design with a quantitative approach and uses secondary data. Furthermore, statistical analysis will be conducted to test the effect of using CAPM on investment decisions. The results of this study are expected to provide valuable insights for investors and financial market participants. This research can also help in identifying companies in the financial sector that have higher return potential based on CAPM-based analysis.