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All Journal Jurnal Mutiara Ilmu Akuntansi Trending: Jurnal Manajemen dan Ekonomi Jurnal Media Akademik (JMA) Journal of Business Economics and Management
Siti Ambar Mukti Puji Lestari
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Strategi Inovatif Membangun Ketahanan Keuangan di Era Digital pada Perusahaan Netflix Siti Ambar Mukti Puji Lestari; Maria Dinda Ayu Rosari Luruk Seran; Allesia Putri Wijaya Sutikno; Maria Yovita R Pandin
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 3 (2024): Juli : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i3.2740

Abstract

Netflix is ​​an online film streaming service company that started from DVD rentals in 1999, and became a streaming application with a large surge in viewers during the Covid-19 pandemic. This research examines how Netflix can face financial resilience by presenting innovation. This research uses the ratio analysis method with the variables being tested for liquidity and profitability ratios, apart from that, this research also uses SWOT analysis. The research results analyzed include. from 2020 to 2022 it has a current ratio greater than 200%, which shows the company is not maximizing its use of asets. so it was repaired the following year. The company must increase the amount of liabilities so that asets experience a sufficient decrease. in 2020 to 2022 it has a quick ratio of almost close to 100% and in 2023 it experiences a decline which has an impact on the company.
PENGARUH DIREKSI WANITA TERHADAP MANAJEMEN LABA Zufi Yustika Magitasiwi; Fernianda Wahyu Ramadanthy; Siti Ambar Mukti Puji Lestari; Dita Gerry Yulianto; Josephine Elliska Dinata
Jurnal Media Akademik (JMA) Vol. 1 No. 1 (2023): JURNAL MEDIA AKADEMIK
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/JMA/v1i1.14

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh direksi wanita terhadap manajemen laba. konsep manajemen laba yang dimodifikasi dari model Jones, yang diukur menggunakan proksi accrual discretionary. Pengaruh wanita yang cenderung konservatif dalam melaporkan keuntungan dibandingkan dengan pria Oleh karena itu, penelitian ini melihat bagaimana kehadiran direksi wanita berkontribusi pada pengurangan praktik manajemen laba. Jumlah direktur wanita, persentase direktur wanita, dan rasio keahlian menunjukkan kehadiran direktur wanita. Peneliti menggunakan metode purposive sampling untuk mengumpulkan data dari perusahaan manufajtur Indonesia. Hasil penelitian menunjukkan bahwa jumlah direksi wanita memiliki pengaruh yang signifikan terhadap manajemen laba. Penelitian ini melihat enam variabel kontrol: board independence, audit quality, blockholders ownership, leverage dan return on equity. Salah satu variabel kontrol yang terbukti secara empiris berdampak positif pada manajemen laba adalah return on equity. Secara praktis, kehadiran direksi wanita dapat menguntungkan perusahaan.
Evaluasi Kinerja Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan Pada Laporan Keuangan Siti Ambar Mukti Puji Lestari; Allesia Putri Wijaya Sutikno; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2592

Abstract

One of the important things in a company is its accounting system, where accounting is an information system that records, identifies, communicates and collects financial data that is useful in decision making. Through the existence of technology that continues to develop in each era, the availability of information systems has added value to processes, production, quality, management, decision making and problem solving as well as competitive advantages that will be beneficial for business activities. This research uses qualitative research methods with a descriptive approach. The type of data used is secondary data with a library study data collection method. The results of this research found that other studies showed similar results, namely that the performance of the accounting information system had an influence on decision making in financial reports.
Analisis Perbandingan Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2023 Allesia Putri Wijaya Sutikno; Riska Septi Ariani; Fernianda Wahyu Ramadanthy; Siti Ambar Mukti Puji Lestari; Amelia Vega Buana; Cholis Hidayati
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the comparison of financial ratios (liquidity, activity, solvency, profitability, and market) in five food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2018–2023 period using a descriptive quantitative method and secondary data. The results reveal performance variations, where PT Campina Ice Cream Industry Tbk excels in liquidity, PT Indofood CBP Sukses Makmur Tbk in activity and market ratios, PT Siantar Top Tbk in profitability, and PT Mayora Indah Tbk in solvency. Each company has its strengths and weaknesses, highlighting the importance of financial ratio evaluation to enhance competitiveness and attract investments.
Evaluasi Kinerja Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan Pada Laporan Keuangan Siti Ambar Mukti Puji Lestari; Allesia Putri Wijaya Sutikno; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2592

Abstract

One of the important things in a company is its accounting system, where accounting is an information system that records, identifies, communicates and collects financial data that is useful in decision making. Through the existence of technology that continues to develop in each era, the availability of information systems has added value to processes, production, quality, management, decision making and problem solving as well as competitive advantages that will be beneficial for business activities. This research uses qualitative research methods with a descriptive approach. The type of data used is secondary data with a library study data collection method. The results of this research found that other studies showed similar results, namely that the performance of the accounting information system had an influence on decision making in financial reports.
Co-Authors Allesia Putri Wijaya Sutikno Amelia Vega Buana Cholis Hidayati Dita Gerry Yulianto Fernianda Wahyu Ramadanthy Irda Agustin Kustiwi Josephine Elliska Dinata Maria Dinda Ayu Rosari Luruk Seran Maria Yovita R Pandin Riska Septi Ariani Zufi Yustika Magitasiwi