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ANALISA LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT. KALBE FARMA, TBK (PERIODE 2018-2020) Putri Puspita Dewi; Dwi Koerniawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v1i2.572

The purpose of this study was to determine the financial performance of PT. Kalbe Farma, Tbk in 2018 to 2020 in terms of liquidity, solvency and profitability ratios. The theoretical basis used is financial performance. The analysis tool in this study uses a liquidity ratio which includes the current ratio and quick ratio, the solvency ratio includes the debt to assets ratio and debt to equity ratio and the probability ratio which includes return on assets and return on equity. The method used is a quantitative method which data is then obtained from the financial statements of the company PT. Kalbe Farma, Tbk and collect information from several sources such as journals. The results of this study in terms of liquidity ratios based on the current ratio and quick ratio variables in 2018, 2019 and 2020 are still not stable, but the company's assets and capital can still cover the company's debt. then seen from the solvency ratio based on the debt asset ratio and debt equity ratio variables in 2018, 2019 and 2020 the results were not good because the company in managing its assets was mostly financed by creditors than from company assets or capital. In terms of profitability ratios based on the return on assets and return on equity variables in 2018, 2019, and 2020 the results are also not good because the company's profits are less than the maximum each year or often experience a decline, as well as the company's assets and capital needs that are invested.

ARTIFICIAL INTELLIGENCE AND ECONOMIC DEVELOPMENT: MAPPING OPPORTUNITIES FOR DEVELOPING COUNTRIES Adi Susanto; Ahmad Junaidi; Dwi Koerniawati; Iyad Abdallah Al- Shreifeen
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 6 (2024): June
Publisher : Adisam Publisher

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Artificial Intelligence (AI) is considered a future driver for accelerating economic development in developing countries. This study aims to assess the impacts and challenges of AI integration in critical sectors and its implications for economic growth and social inclusion in developing countries. The research method used in this study is the literature review method. The results show that AI has been successfully applied in the agriculture, health, education, and finance sectors in developing countries, contributing significantly to improving efficiency, service quality, and access. However, the implementation is faced with a number of challenges such as a lack of digital infrastructure, a shortage of labor skilled in information technology and AI, and data and privacy regulatory challenges. Further research also shows that cooperation between the government, private sector, and international bodies is crucial in overcoming these obstacles.

TRANSPARENT AND ACCOUNTABLE SCHOOL FINANCIAL MANAGEMENT: CHALLENGES AND PROCESSES Dwi Koerniawati; Al-Amin
International Journal of Teaching and Learning Vol. 3 No. 1 (2025): JANUARY
Publisher : Adisam Publisher

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Transparent and accountable school financial management is an important aspect in ensuring the sustainability and credibility of educational institutions. Transparency enables effective oversight and reduces the risk of misappropriation of funds, while accountability ensures that any funds utilised can be accounted for to all stakeholders. However, significant challenges are often faced, including limited skilled human resources, differences in standards and regulations between different levels of government, and limitations in technology and infrastructure. Overcoming these challenges requires improving the capacity of human resources through regular training and appropriate application of information technology, as well as strong collaboration between schools, government and communities. Thus, more open and accountable financial management can be achieved, supporting sustainable educational progress.

ANALISA LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT. KALBE FARMA, TBK (PERIODE 2018-2020) Putri Puspita Dewi; Dwi Koerniawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v1i2.572

The purpose of this study was to determine the financial performance of PT. Kalbe Farma, Tbk in 2018 to 2020 in terms of liquidity, solvency and profitability ratios. The theoretical basis used is financial performance. The analysis tool in this study uses a liquidity ratio which includes the current ratio and quick ratio, the solvency ratio includes the debt to assets ratio and debt to equity ratio and the probability ratio which includes return on assets and return on equity. The method used is a quantitative method which data is then obtained from the financial statements of the company PT. Kalbe Farma, Tbk and collect information from several sources such as journals. The results of this study in terms of liquidity ratios based on the current ratio and quick ratio variables in 2018, 2019 and 2020 are still not stable, but the company's assets and capital can still cover the company's debt. then seen from the solvency ratio based on the debt asset ratio and debt equity ratio variables in 2018, 2019 and 2020 the results were not good because the company in managing its assets was mostly financed by creditors than from company assets or capital. In terms of profitability ratios based on the return on assets and return on equity variables in 2018, 2019, and 2020 the results are also not good because the company's profits are less than the maximum each year or often experience a decline, as well as the company's assets and capital needs that are invested.

NAVIGATING THE LABYRINTH: A COMPREHENSIVE STUDY OF INTRICATE DYNAMIC STRATEGIES FOR ECONOMIC MANAGEMENT IN A COMPLEX GLOBALIZED ENVIRONMENT Subhan, Subhan; Surni, Surni; Dwi Koerniawati; Suharyono, Suharyono; Elman Johari
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 2 (2024): February
Publisher : Adisam Publisher

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This comprehensive study delves into the intricate realm of dynamic economic strategies, offering a nuanced exploration of their application for effective economic management in the ever-evolving globalized environment. The modern economic landscape is marked by unprecedented transformations, necessitating a profound understanding of strategies that navigate this labyrinth of complexities. This research is anchored in unraveling the nuanced dynamics inherent in economic management, emphasizing the indispensable attributes of adaptability, resilience, and forward-thinking approaches. Employing an interdisciplinary lens, the study meticulously examines successful case studies, evaluates ongoing changes within the global economy, and proposes refined strategies tailored for policymakers and stakeholders. The research seeks to contribute valuable perspectives to the discourse on navigating economic complexities in an interconnected world by synthesizing insights from diverse disciplines, including economics, technology, and policy studies. This study aims to provide a comprehensive framework beyond conventional analyses, offering actionable insights for those steering economic policies in an era of rapid transformations.

Analisis Penerapan ESG Reporting terhadap Nilai PT Indofood Sukses Makmur Tbk Periode 2020-2024 Arka Nurafna Oktaviandy Wibowo; Dwi Koerniawati
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1708

This study analyzes the implementation of ESG (Environmental, Social, and Governance) reporting on the firm value of PT Indofood Sukses Makmur Tbk during the 2020-2024 period. The main issues examined are how ESG reporting is implemented and the extent of its influence on firm value, as well as which ESG component has the most significant impact. The research method employs a quantitative approach with a causal comparative design, utilizing secondary data sourced from annual reports, sustainability reports, and market data over five years. Firm value is proxied using Tobin's Q ratio, while the level of ESG disclosure is measured based on the GRI Standards framework. Data analysis techniques use multiple linear regression by incorporating control variables including firm size, profitability (ROA), and leverage to enhance result validity. The research findings indicate that ESG reporting has a positive and significant effect on firm value with a coefficient of β = 0.018 and p < 0.001, with a model predictive capability (R²) of 87.3%. Indofood's ESG Score experienced substantial improvement from 56.3% in 2020 to 78.9% in 2024, accompanied by an increase in Tobin's Q from 0.982 to 1.523. Component-wise analysis reveals that the Social aspect provides the highest impact (β = 0.009), followed by Governance (β = 0.007) and Environmental (β = 0.006). These findings provide empirical support for stakeholder theory and resource-based view in the Indonesian emerging market context.

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