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Analisis Cross Section Pada Perusahaan Sektor Tambang Yang Terdaftar Di Bursa Efek Indonesia Putri Nugraheni; Nadia Dwi Pratiwi; Fatika Rahma Fina; Badzlina Chaerani Putri; Cholis Hidayati
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.v4i2.1206

Abstract

The mining sector has a vital role in the country's economic system. This analysis is to analyze the financial performance of companies operating in the mining sector listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The method used for cross section analysis takes secondary data from the company's financial reports. Analysis variables: Liquidity Ratio, Activity Ratio, Solvency Ratio, and Profitability Ratio. The research results show that the financial performance of the company with this cross-section analysis, PT Aneka Tambang Tbk emerged as the leader in the mining sector during the 2020-2022 period. This advantage shows the resilience of the company's management strategy and operational capabilities in facing challenges in the market and external environment.
Pengaruh Green Accounting Terhadap Economic Performance (Studi Kasus Perusahaan Sektor Pertambangan Dan Industri Kimia) Nadia Dwi Pratiwi; Mufita Dea Ananta; Fatika Rahma Fina; Maria Yovita R. Pandin
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.789

Abstract

This research is motivated by the progress of science, especially in the field of technology which is very fast, along with competition in the industrial sector which is getting tougher where companies have used sophisticated and modern equipment in carrying out their production activities. The research was conducted to examine the Effect of Green Accounting on Economic Performance. The quantitative approach method used uses data processing simple linear regression analysis. Return On Assets (ROA) is used to measure research variables. The sample companies for this research are 7 companies in the mining industry sector and the chemical industry sector which are listed on the IDX for the 2017-2021 period. The results of the study show that the Green Accounting variable has no positive effect on Economic Performance, as tested through the T-Test.
Peran Audit Internal Dalam Meningkatkan Efektivitas Sistem Pengendalian Internal Persediaan (CV. SUMBER BERKAH) Fatika Rahma Fina; Ivananur Alvira Wahono; Irda Ayu Agustin
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 2 No. 3 (2024): Nian Tana Sikka : Jurnal ilmiah Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/niantanasikka.v2i1.278

Abstract

This research is motivated by the objective to investigate the role of internal audit in enhancing the effectiveness of the internal control system for inventory. Efficient and effective inventory management is crucial in the healthcare environment to ensure the availability of medical supplies, proper resource utilization, and cost control. The study employs a qualitative approach, collecting data through interviews with internal auditors, inventory managers, and relevant staff. Data analysis focuses on evaluating the existing internal control system, the internal audit strategies applied, and their impact on management effectiveness.