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All Journal Jurnal Kendali Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Herlina Rumiyati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Akuntansi Likuidasi Terhadap Persekutuan Karena Datangnya Anggota Baru dan Keluarnya Anggota Lama Lintang Ababil Abilowo; Shoofii Arum Almirah; Herlina Rumiyati
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): 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.v2i3.3813

Abstract

This research examines the accounting analysis of partnership liquidation due to changes in membership, both from the entry of new members and the departure of existing members. The main focus of the study is to understand the concept of partnership liquidation, the procedures involved, and the required accounting records.The research background emphasizes the importance of accounting in providing accurate financial information for decision-making. This study also discusses conditions that can lead to the dissolution of partnerships, such as the death of a member or changes in membership composition.The research methodology includes analysis of literature related to partnership liquidation. The main objectives of the research are to explain the definition of partnership liquidation, outline the liquidation procedures, and describe the accounting recording process in the context of partnership liquidation.This research aims to provide a comprehensive understanding of the partnership liquidation process and its implications for accounting practices, as well as contribute to the development of student competencies in the field of accounting.
Analisis Dasar Penilaian Kinerja PT. Astra Agro Lestari Tbk, dengan Menggunakan Alat Ukur Pusat Investasi ROI (Return On Investment) Herlina Rumiyati; Anggita Zulvianti; Irna Nurhusyaini Ridwan; Muhamad Dika Risky Nur Fausta
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2576

Abstract

This study employs Return On Investment (ROI) as a key metric to evaluate the financial performance of PT Astra Agro Lestari Tbk. The selection of ROI is justified by its capacity to comprehensively assess the efficiency of the company's total operational assets in profit generation. Utilizing a descriptive research design, the analysis is based on secondary data extracted from the company's financial statements available through the Indonesia Stock Exchange. The research reveals that PT Astra Agro Lestari Tbk achieved an ROI of 78%, indicating superior efficiency in investment management. These empirical findings provide valuable insights for corporate management to formulate strategic decisions aimed at enhancing future operational performance.
Co-Authors Anggita Zulvianti Irna Nurhusyaini Ridwan Lintang Ababil Abilowo Muhamad Dika Risky Nur Fausta Shoofii Arum Almirah