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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pendidikan Kewarganegaraan Dan Filsafat Jurnal Akuntan Publik Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Yolanda Citra
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Pelaporan Keuangan Segmentasi Pada PT. Indofood Sukses Makmur Tbk Cindy Fredicia Putri; Yolanda Citra; Hesti Juliani; Agum Murtaib; Siti Rodiah
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.900

Abstract

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.
Menumbuhkan Kesadaran Berbangsa dan Bernegara Melalui Pendidikan Kewarganegaraan di Era Digital Agum Murtaib; Melki Wijaya; Sarifah Aini Hasibuan; Yolanda Citra; Ilham Hudi
Garuda: Jurnal Pendidikan Kewarganegaraan Dan Filsafat Vol. 2 No. 3 (2024): September : Jurnal Pendidikan Kewarganegaraan dan Filsafat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/garuda.v2i3.3941

Abstract

Citizenship is becoming increasingly important as an integral part of individual and societal identity in the digital era. The purpose of this short report is to discuss and provide insight into the importance of comprehensive citizenship education to strengthen the spirit of citizenship in the digital era. Comprehensive citizenship education is essential to protect your rights and responsibilities as a citizen of the country. Emphasis is placed on character development and a positive attitude towards the Information technology and citizenship available today. Through comprehensive citizenship education, the next generation can develop awareness and active participation in a democracy that is responsive and inclusive in the use of information and technology
Analisis Strategi Pemasaran Untuk Meningkatkan Daya Saing Pada Cafe Senja Coffee Agum Murtaib; Ersha Wiriani Safitri; Putri Dasti S Harahap; Sarifah Aini; Yolanda Citra; Dian Puji Puspita Sari
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.2989

Abstract

The purpose of this research is to examine the marketing tactics used by Cafe Senja Coffee to increase its competitiveness compared to other cafes. This research uses a qualitative descriptive methodology, collecting data through observation, documentation and interviews. The findings of this study show how good Cafe Senja Coffee's marketing approach is in promoting its products and improving their quality. To maintain business growth and competitiveness, Cafe Senja Coffee continues to strive to improve its marketing plan.
Perilaku Etika Bisnis Dalam Meningkatkan Kualitas Kinerja Karyawan pada CV Khazha Vision Cindy Fredicia Putri; Putri Dasti S Harahap; Yolanda Citra; Agustiawan
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 2 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i2.160

Abstract

This study aims to analyze the application of business ethics to CV Khazha Vision in improving the quality of employee performance. With descriptive qualitative methods, data were collected through interviews and direct observation in the field. The results of the study show that the principles of business ethics such as fairness, autonomy, honesty, and respect for individuals are applied consistently in companies. These principles create an inclusive work environment, increase employee motivation, and encourage productivity. In addition, the company maintains open communication, provides training, and respects the freedom of employees to take the initiative as long as it is in accordance with the organization's rules. The implementation of good business ethics not only strengthens employee loyalty but also improves the company's reputation, thereby supporting sustainable business growth.
Co-Authors Agum Murtaib Agustiawan Cindy Fredicia Putri Dian Puji Puspita Sari Ersha Wiriani Safitri Hesti Juliani Ilham Hudi Melki Wijaya Putri Dasti S Harahap Sarifah Aini Sarifah Aini Hasibuan siti rodiah