Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Journal of Economics and Management Scienties Jurnal Ekonomi dan Bisnis
Hilmi, Hafizh
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Penerapan Akuntansi Sumber Daya Manusia Dalam Laporan Keuangan Terhadap Kinerja Keuangan Pada PT Perkebunan Nusantara III (Persero) Medan Hilmi, Hafizh; Nurlaila
Surplus: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2024): Juli-Desember 2024
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v3i1.954

Abstract

Penelitian ini melakukan eskperimen untuk mendemontrasikan akuntansi sumber daya manusia kedalam laporan keuangan dengan tujuan untuk mengetahui laporan keuangan yang menghasilkan kinerja lebih baik dengan cara melakukan perbandingan pada kinerja keuangan yang mendemontrasikan ASDM dan tidak mendemontrasikan ASDM. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder yaitu laporan keuangan yang bersumber dari https://holding-perkebunan.com/laporan-tahunan/. Hasil dari penelitian ini setelah menerapkan ASDM menunjukkan bahwa Return On Asset (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) mengalami peningkatan secara signifikan, dan Equity Multiplier (EM), dan Asset Utilization (AU) mengalami penurunan setelah penerapan akuntansi sumber daya manusia, namun semakin kecil EM dan AU semakin baik untuk perusahaan. Dalam hal ini dapat diambil kesimpulkan bahwa setelah menerapkan akuntansi sumber daya manusia menjadi pengaruh positif secara parsial terhadap kinerja keuangan perusahaan.
Analysis of the Application of Depreciation Methods, Useful Life, and Revaluation of Fixed Assets on Financial Performance at PT Perkebunan Nusantara IV Regional I Hilmi, Hafizh; Syarvina, Wahyu; Nasution, Yenni Samri Juliati
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.213

Abstract

This research aims to analyze the impact of depreciation methods, estimated useful life, and revaluation of fixed assets on the company's financial performance, with a case study on PT Perkebunan Nusantara IV Regional I. This study employs a descriptive quantitative approach by analyzing the company's financial statements and conducting interviews with relevant parties. The research results indicate that the depreciation method has a significant impact on financial performance, particularly in the Return on Asset (ROA), Return on Fixed Asset (ROFA), and Fixed Asset Turnover (FATO) ratios. The Declining Balance and Sum-of-the-Years' Digits methods yield higher performance ratios compared to the Straight-Line Method, especially in the initial period of asset use. Accurate estimation of useful life helps ensure the relevance of financial statements, supports the accuracy of asset provisioning, and maintains the stability of the company's equity. On the other hand, revaluation of fixed assets increases the value of assets and equity, but it also raises depreciation expenses, which can pressure net profit if not balanced with operational efficiency. This research provides recommendations for companies to choose a depreciation method that aligns with strategic needs, pay attention to accurate useful life estimates, and consider asset revaluation policies to enhance the relevance and accuracy of financial statements.
Co-Authors Nurlaila Wahyu Syarvina YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI