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All Journal Ekalaya : Jurnal Ekonomi Akuntansi JEBD
Zahira, Tengku Jihan
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Economics, Econometrics & Finance Engineering

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Analisis Laporan Keuangan dengan Metode Trend Analysis untuk Mengevaluasi Kinerja Keuangan pada PT. Aneka Tambang Tbk Periode Tahun 2021-2023 Armel, R. Septian; Yudisthira, Randi; Raza, Sania; Putra, Barnard Defano; Zahira, Tengku Jihan; Aulia, Rizka; Gunawan, Rika; Rahmadini, Wan Karin; Sari, Ocha Widya Sari
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 2 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i2.1105

Abstract

This research aims to analyze the financial statements of PT. Aneka Tambang Tbk (antam), which is a company operating in the mining sector. PT. Aneka Tambang Tbk focuses on exploration, processing, mining and marketing of natural mineral commodities such as gold, bauxite and nickel. This research uses secondary data obtained from company annual reports and also financial reports published on the Indonesia Stock Exchange. This research was conducted using trend analysis during the 2021-2023 period. Trend Analysis is used to evaluate significant changes in key aspects such as revenue, costs and profitability in a company's financial statements during that period. It is hoped that the results of this research will provide in-depth insight into the factors that have influenced the company's financial performance in recent years.
Analisis Komparatif Kepatuhan GRI 300 PT Bumi Resources dan PT Aneka Tambang Rahmadini, Wan Karin; Raza, Sania; Zahira, Tengku Jihan; Azmi, Zul
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Sustainability issues have transformed into a central focus in modern business practices, particularly in extractive sectors with high environmental impact risks. This study aims to analyze and compare the compliance level of environmental aspect disclosures based on the Global Reporting Initiative (GRI) 300 standards in the 2024 sustainability reports of PT Bumi Resources Tbk and PT Aneka Tambang Tbk. The research method employed is descriptive comparative using content analysis. Data were obtained through the documentation of official sustainability reports, analyzed using a quantitative scoring system to measure compliance across eight environmental topic standards, ranging from materials (GRI 301) to supplier environmental assessment (GRI 308). The results are expected to provide an empirical overview of the extent to which environmental transparency and accountability are met by mining companies in Indonesia. These findings are anticipated to serve as an evaluative basis for environmental accounting practitioners in improving the quality of non-financial reporting to maintain social legitimacy and stakeholder trust.  
Co-Authors AULIA, RIZKA Azmi, Zul Gunawan, Rika Putra, Barnard Defano R.Septian Armel Rahmadini, Wan Karin Raza, Sania Sari, Ocha Widya Sari Yudisthira, Randi