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Analisis Kinerja Keuangan terhadap Nilai Perusahaan Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022 Titus Gustiagung Grace Widya Arta; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1477

Abstract

Evaluation of a company's financial performance is a very crucial aspect for understanding the financial condition of a business entity, as well as providing insight into the company's level of success during a certain period. This assessment also functions as an evaluation tool for management. In this research, the data used comes from the financial reports of companies operating in the cigarette subsector and listed on the Indonesia Stock Exchange during the 2018-2022 period. The data analysis method applied in this research involves financial ratio analysis, which includes liquidity ratios, solvency ratios , and profitability ratios. To analyze the data, this research uses a Partial Least Square approach, which consists of an inner model, an outer model, and a weight relationship. The research results show that the liquidity ratio has a positive but not significant influence on company value. On the other hand, profitability ratios have a positive and significant influence on company value. However, the solvency ratio shows an insignificant negative effect on company value.
Analysis of the Weakening Economy on Financial Resilience in the Tourism Industry in Surabaya During the Covid-19 Pandemic Meilita Rizkynanda; Argaleka Ayu Candraningsih; Titus Gustiagung Grace Widya Arta; Maria Yovita R Pandin
Brilliant International Journal Of Management And Tourism Vol 3 No 2 (2023): June: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i2.1572

Abstract

This study aims to determine financial resilience , potential and ways to maintain the economy during the COVID-19 pandemic for the tourism industry in Surabaya. this study uses qualitative methods with several tourist objects in the city ofSurabaya . From the results of the study, the economic decline experienced by the tourism industry in Surabaya was caused by a decrease in the number of visitors , resulting in difficulties in managing tourist spots , existing facilities and decreased income .
Studi Literatur: Analisis Review Audit Deteksi Fraud Indhira Ridho Abdhilla; Siti Lailatus Saidah; Rizky Abdul Karim; Titus Gustiagung Grace Widya Arta; Tri Ratnawati
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.v1i3.623

Abstract

The purpose of this study is to find out the methods used by an auditor to detect fraud effectively and to find out the factors that cause fraud. This research method uses descriptive qualitative methods, using secondary data literature studies, in the form of journals and articles. The data source in this study uses literature from research journals, related papers and articles. Sample selection is done by observing and analyzing various information related to research by collecting some relevant literature, which aims to integrate the findings with the same topic.
ANALISIS MELEMAHNYA PEREKONOMIAN TERHADAP FINANCIAL RESILIENCE PADA INDUSTRI PARIWISATA DI SURABAYA SELAMA PANDEMI COVID-19 Meilita Rizkynanda; Argaleka Ayu Candraningsih; Titus Gustiagung Grace Widya Arta; Maria Yovita R Pandin
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1525

Abstract

Penelitian ini bertujuan untuk mengetahui ketahanan finansial, potensi dan cara mempertahankan perekonomian di masa pandemi COVID-19 bagi industry pariwisata di Kota Surabaya. Penelitian ini menggunakan metode kualitatif dengan beberapa objek wisata di kota Surabaya. Dari hasil kajian penurunan ekonomi yang dialami industry pariwisata di Surabaya disebabkan oleh penurunan jumlah pengunjung yang mengakibatkan kesulitan dalam pengelolaan tempat wisata, fasilitas yang ada dan pendapatan yang menurun.
ANALISIS MELEMAHNYA PEREKONOMIAN TERHADAP FINANCIAL RESILIENCE PADA INDUSTRI PARIWISATA DI SURABAYA SELAMA PANDEMI COVID-19 Meilita Rizkynanda; Argaleka Ayu Candraningsih; Titus Gustiagung Grace Widya Arta; Maria Yovita R Pandin
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1525

Abstract

Penelitian ini bertujuan untuk mengetahui ketahanan finansial, potensi dan cara mempertahankan perekonomian di masa pandemi COVID-19 bagi industry pariwisata di Kota Surabaya. Penelitian ini menggunakan metode kualitatif dengan beberapa objek wisata di kota Surabaya. Dari hasil kajian penurunan ekonomi yang dialami industry pariwisata di Surabaya disebabkan oleh penurunan jumlah pengunjung yang mengakibatkan kesulitan dalam pengelolaan tempat wisata, fasilitas yang ada dan pendapatan yang menurun.
Analisis Kinerja Keuangan terhadap Nilai Perusahaan Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022 Titus Gustiagung Grace Widya Arta; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1477

Abstract

Evaluation of a company's financial performance is a very crucial aspect for understanding the financial condition of a business entity, as well as providing insight into the company's level of success during a certain period. This assessment also functions as an evaluation tool for management. In this research, the data used comes from the financial reports of companies operating in the cigarette subsector and listed on the Indonesia Stock Exchange during the 2018-2022 period. The data analysis method applied in this research involves financial ratio analysis, which includes liquidity ratios, solvency ratios , and profitability ratios. To analyze the data, this research uses a Partial Least Square approach, which consists of an inner model, an outer model, and a weight relationship. The research results show that the liquidity ratio has a positive but not significant influence on company value. On the other hand, profitability ratios have a positive and significant influence on company value. However, the solvency ratio shows an insignificant negative effect on company value.
Analysis of the Weakening Economy on Financial Resilience in the Tourism Industry in Surabaya During the Covid-19 Pandemic Meilita Rizkynanda; Argaleka Ayu Candraningsih; Titus Gustiagung Grace Widya Arta; Maria Yovita R Pandin
Brilliant International Journal Of Management And Tourism Vol. 3 No. 2 (2023): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i2.1572

Abstract

This study aims to determine financial resilience , potential and ways to maintain the economy during the COVID-19 pandemic for the tourism industry in Surabaya. this study uses qualitative methods with several tourist objects in the city ofSurabaya . From the results of the study, the economic decline experienced by the tourism industry in Surabaya was caused by a decrease in the number of visitors , resulting in difficulties in managing tourist spots , existing facilities and decreased income .