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Wiranti, Widya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT. UNILEVER INDONESIA TBK Arsal, Muryani; Haerunnisa, Rosyada; Amelia, Risky; Aristia, Tiara; Enggelita, Nur; Wiranti, Widya; Arman, Arman
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).%p

Abstract

Penelitian ini tertujuan untuk mengetahui kinerja keuangan PT Unilever tahun ke tahun dengan mengevaluasi berdasarkan rasio keuangan.  Penelitian. ini merupakan  penelitian  literature  review, dimana data yang di analisis berasal dari hasil penelitian terdahulu sebanyak 24 jurnal yang meneliti mengenai kinerja keuangan PT Unilever Tbk.  Hasil penelitian menunjukkan penjualan dan laba yang dihasilkan perusahaan terus meningkat, kewajiban yang harus ditanggung perusahaan   hanya dapat dipenuhi dalam jangka pendek, sementara kewajiban jangka Panjang dan rasio aktivitas yang mengalami penurunan. Hal ini terjadi karena perusahaan kurang efisien dalam mengelola aset dan piutang perusahaan.
DAMPAK GLOBALISASI TERHADAP PRAKTIK AKUNTANSI: IFRS, KONVERGENSI STANDAR, DAN KOMPLEKSITAS PELAPORAN KEUANGAN Arsal, Muryani; Sulvia, Sulvia; Anwar, Sri Wahyuni; Wiranti, Widya
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).97-104

Abstract

This study explores the effect of financial statement quality on investment efficiency in the context of globalization and the adoption of International Financial Reporting Standards (IFRS). Financial statement quality contributes 17.9% to investment efficiency, while other factors such as debt duration also play a role. Globalization drives the need for international accounting standards, with IFRS improving the transparency and comparability of multinational companies' financial statements. Despite the benefits, IFRS implementation in Indonesia faces challenges such as cultural differences and lack of understanding. The impact of globalization affects stakeholders who depend on financial statements for decision-making. Therefore, efforts in education and regulation are needed to create a more efficient and transparent reporting system.
Co-Authors Anwar, Sri Wahyuni Aristia, Tiara Arman Arman Arsal, Muryani Enggelita, Nur Haerunnisa, Rosyada Mochammad Imron Awalludin Sulvia, Sulvia