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Menganalisis Rasio terhadap Laporan Keuangan pada PT. Unilever Indonesia Tbk Adinda Rizqi Nur Azizah; Afrida Rosa Marsela; M. Thoha Ainun Najib
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): Mei : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i2.589

Abstract

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk during the period of 2022-2023 using financial ratios. The method used is the analysis of liquidity, solvency, and profitability ratios towards the company's financial statements. The results show that in terms of liquidity, the company's ability to meet short-term obligations is still poor and tends to deteriorate. Meanwhile, the company's leverage level is quite high, exceeding industry standards. However, in terms of profitability, the performance of PT Unilever Indonesia is quite encouraging with profit margin, return on investment, and return on equity ratios above industry standards. Overall, despite its high profitability, the company needs to improve its liquidity and capital structure to maintain long-term business continuity.
Pelaksanaan Prinsip Efisiensi Sumber Daya dalam Green Economy oleh UMKM Kuliner dan Dampaknya pada Lingkungan Afrida Rosa Marsela; Nurma Fitrianna
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3818

Abstract

This research discusses the application of resource efficiency principles in the context of green economy by culinary Micro, Small and Medium Enterprises (MSMEs) and their impact on the environment. Green economy is an approach that aims to improve human welfare and social justice while reducing the risk of environmental damage and resource scarcity. In this study, the authors identify the challenges that MSMEs face in implementing green practices. Case examples from several MSMEs show that despite the commitment to implement the principles, there are still difficulties in sustainable management operations. This research aims to provide recommendations for improving the implementation of green economy in the culinary sector, so that MSMEs not only contribute to the economy but also preserve the environment.