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Analisis Rasio dan Penilaian Prestasi pada Perusahaan Tri Banyan Tirta Tbk Periode 2020-2022 Dewi, Putri Purnama; Sianturi, Ria Crisna
BISMA : Business and Management Journal Vol. 2 No. 2 (2024): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v2i2.1049

Abstract

A company performance evaluation report is a document used to assess and analyze the operational, financial, and strategic performance of a company over a certain period. This report typically covers various aspects such as sales, profits, productivity, efficiency, and the achievement of company goals. This research aims to determine the financial performance of the company evaluated through financial ratio analysis, which includes liquidity ratios, solvency ratios, profitability ratios, and activity ratios of PT. Tri Banyan Tirta Tbk from 2020 to 2022. The data collection technique is conducted through literature study, which involves searching for information sources related to ratio analysis and literature review on PT Tri Banyan Tirta Tbk. The results of this analysis based on liquidity ratios, viewed from the current ratio and quick ratio, indicate that the company's financial performance is considered poor. Based on solvency ratios, viewed from the debt to assets ratio and debt to equity ratio, the company's financial performance is considered poor. Based on profitability ratios, viewed from the net profit margin, Return on Assets, and Return on Equity, the company's financial performance is considered very poor. The results of this study indicate that the company's financial performance declined during the research period. Therefore, efforts are needed to improve the company's financial performance in implementing business strategies
Hukum dan Etika Bisnis pada Akuntansi, Ekonomi, Keuangan Perusahaan dan Investasi Dewi, Putri Purnama; Purba, Dea Natalia
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i1.865

Abstract

This research discusses the role of law and business ethics in accounting, economics, corporate finance, and investment. In the modern business world, decision-making is not only based on economic and financial factors, but must also consider applicable legal regulations and ethical principles. Business law provides guidelines regarding contracts, consumer protection, and intellectual property rights, while business ethics emphasizes transparency, social responsibility, and fair business practices. Using a qualitative case study method in the manufacturing industry, this research finds that compliance with law and business ethics increases financial transparency, prevents unhealthy business practices, and supports company sustainability. Therefore, the integration of law and ethics in business management is a key factor in creating a competitive and sustainable business environment.