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All Journal Ekalaya : Jurnal Ekonomi Akuntansi JEBD
Gunawan, Rika
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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.
Analisa Penerapan Standar Gri 400 Pada Sustainability Report Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2024 Hasan, Nanda Ismail; Gunawan, Rika; Sari, Ocha Widya; Azmi, Zul
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze sustainability reporting practices and the level of adoption and disclosure of the Global Reporting Initiative (GRI) 400 social aspects in companies listed on the Indonesia Stock Exchange (IDX) in 2024. The study uses a quantitative descriptive approach with a content analysis method on the Sustainability Reports of companies in 11 sectors on the IDX. Of the 955 companies listed on the IDX, 847 companies have published Sustainability Reports, but only 296 companies have explicitly adopted the GRI Standards. The results show that sustainability reporting practices in Indonesia have developed in terms of quantity, but the adoption of international reporting standards is still limited and varies across sectors. Disclosure of the GRI 400 social aspects tends to focus on internal company indicators, especially occupational health and safety, personnel, and training and education, while indicators related to human rights, indigenous peoples, public policy, and supply chains are still relatively low. These findings indicate that the implementation of GRI 400 in Indonesia is still partial and compliance-oriented, so that it is necessary to strengthen regulations and increase company commitment to encourage more comprehensive disclosure of social aspects.
Co-Authors AULIA, RIZKA Azmi, Zul Hasan, Nanda Ismail Putra, Barnard Defano R.Septian Armel Rahmadini, Wan Karin Raza, Sania Sari, Ocha Widya Sari, Ocha Widya Sari Yudisthira, Randi Zahira, Tengku Jihan