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Analisis Laporan Keuangan Dan Strategi Pengelolaan Yang Efektif Pada UMKM Telur Gulung Nesa Mia Kaasandra; Nur Imroatus Sholikah; Annisa Trimur Fadila; Lufvi Selvia Febriabti; Eva Elysa Putri; Sri Rahayuningsih
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2671

Abstract

Financial reports are information records of an entity that can describe the performance of UMKM in running their business in an accounting period, so that they can make business decisions for business development. According to Prastowo (2015: 3) The purpose of financial reports is to provide information regarding financial position, performance and changes in financial position for Companies (UMKM) which is useful for a large number of users in making economic decisions. This research aims to analyze the financial management strategy which includes planning for disbursement funds implemented by the Egg Roll UMKM. The type of research used is a qualitative descriptive data analysis method. The data sources used are primary data and secondary data conducted through interviews and documentation. There are various strategies implemented by egg roll UMKM so that the business they start can develop and be successful, one of which is recording all financial transactions of their business so they can see the loss/profit from the sale of egg rolls
The Impact of Reference Interest Rates, Bond Investments and Exchange Rates on Financial Market Dynamics Daariin Dewi Nabiilah; Nur Imroatus Sholikah; Nanda Lutfiah Cahya May Salva; Adinda Nibros Zahira Fasya; Maria Yovita R Pandin
Lead Journal of Economy and Administration Vol 3 No 4 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v3i4.302

Abstract

The main focus of this study is to analyze how the benchmark interest rate, bond investment, and exchange rate affect the dynamics of the financial market in Indonesia in 2024. The method applied is quantitative by using secondary data from Bank Indonesia, and data processing is carried out using SPSS software. The sample used is secondary time series data, which is generally quantitative and obtained from official sources such as Bank Indonesia. This kind of data is very relevant and credible to measure the relationship between macroeconomic variables such as interest rates, exchange rates, and bond investment on financial market dynamics. This study uses independent variables including benchmark interest rates, bond investment, and exchange rates. And the dynamics of the financial market are the dependent variables.
Pengaruh Penerapan Kode Etik Akuntan terhadap Kualitas Audit dan Akuntabilitas Profesional Nur Imroatus Sholikah; Adinda Nibros Zahira Fasya; Tries Ellia Sandari
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/fjycra19

Abstract

This study aims to analyze the effect of the implementation of the code of ethics for accountants on audit quality and professional accountability. Audit quality is greatly influenced by the application of ethical principles, such as integrity, objectivity, competence, and independence, which form the basis for auditors in carrying out their duties. The research method used a qualitative approach with documentary analysis, exploring secondary data from official documents related to the implementation of the code of ethics and audit practices. The results show that consistent implementation of the code of ethics has a positive effect on audit quality, as it encourages auditors to act objectively, independently, and professionally. In addition, auditor accountability increases in line with compliance with the code of ethics, which strengthens the credibility of audit results. In conclusion, the implementation of a good code of ethics not only improves audit quality but also strengthens the professional accountability of auditors, thereby reinforcing public confidence in audited financial statements.
Comparative Analysis of Time Series Trends in the Financial Performance of the Food Industry at Campina Ice Cream Industry, Ultrajaya Milk Industry, Diamond Food Indonesia, and Garudafood Putra Putri Jaya for the Period 2021–2024 Daariin Dewi Nabiilah; Nur Imroatus Sholikah; Adinda Nibros Zahira Fasya; Kemberly Susana Kambuaya; Cholis Hidayati
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 3 No. 4 (2025): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v3i4.615

Abstract

This study aims to analyze and compare the financial performance of food and beverage companies listed on the Indonesia Stock Exchange using time series and cross section approaches. The research examines PT Campina Ice Cream Industry Tbk, PT Ultrajaya Milk Industry Tbk, PT Diamond Food Indonesia Tbk, and PT Garudafood Putra Putri Jaya Tbk during the 2021–2024 period. A quantitative descriptive-comparative method is applied using secondary data from audited annual financial statements. Financial performance is assessed through liquidity, activity, solvency, and profitability ratios. The results indicate that PT Campina Ice Cream Industry Tbk shows the strongest liquidity and stable profitability, while PT Ultrajaya Milk Industry Tbk records the highest profit margin despite ratio fluctuations. PT Diamond Food Indonesia Tbk demonstrates moderate and stable performance, while PT Garudafood Putra Putri Jaya Tbk excels in asset utilization and interest coverage. Overall, the analysis reveals differences in financial strengths and weaknesses that reflect each company's competitive position within the food and beverage industry.