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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ekonomi dan Akuntansi
Annisa Trimur Fadila
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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
Peran Pengelolaan Piutang, Diskon Pembayaran Dini, dan Suku Bunga dalam Menentukan Kebijakan Kredit Perusahaan Annisa Trimur Fadila; Eva Elysa Putri; Ziyadatul Khoiroh; Febriyanti Artika Putri; Maria Yovita R. Pandin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2439

Abstract

In a dynamic and competitive business environment, companies are required to manage financial aspects effectively, especially in determining credit policies. This study aims to analyze the role of receivables management, early payment discounts, and interest rates in determining the company's credit policy. The method used is a qualitative approach with a literature study based on secondary data, including receivables data from five large financial companies in Indonesia and Bank Indonesia's benchmark interest rate during 2022 to 2024. The results of the study show that despite a significant increase in interest rates, all companies were still able to increase the value of their receivables. Strategies such as providing early payment discounts have proven effective in accelerating cash flow and maintaining the quality of receivables.
Strategi dan Implementasi Keberlanjutan PT Garuda Indonesia dalam Mewujudkan ESG Annisa Trimur Fadila; Ida Bagus Ketut Bayangkara
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3947

Abstract

This paper explores the ESG (Environmental, Social, and Governance) strategy adopted by PT Garuda Indonesia following its restructuring phase, with reference to the GRI Standards 2021 and SDG Compass framework. Initiated in 2020, the restructuring was a strategic response to the escalating financial and operational challenges exacerbated by the COVID-19 pandemic. As part of its recovery strategy, Garuda Indonesia has embraced ESG as a foundational approach to promote long-term sustainability and contribute to the realization of the Sustainable Development Goals (SDGs). Employing a qualitative-descriptive method, the study analyzes the company’s 2023 Sustainability Report. The findings reveal that the airline has demonstrated a tangible commitment to lowering carbon emissions, enhancing employee well-being, and reinforcing governance structures. Nonetheless, there remains a need for greater transparency in reporting and better integration of ESG metrics into the company’s core operations. The study suggests that Garuda Indonesia should enhance the alignment of its ESG initiatives with SDG indicators and adopt the GRI Standards in a more holistic manner.
Co-Authors Eva Elysa Putri Febriyanti Artika Putri Ida Bagus Ketut Bayangkara Lufvi Selvia Febriabti Maria Yovita R. Pandin Nesa Mia Kaasandra Nur Imroatus Sholikah SRI RAHAYUNINGSIH Ziyadatul Khoiroh