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Puput Widiyasari
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Evaluasi Pengaruh Rasio Likuiditas dan Solvabilitas terhadap Kinerja Keuangan Pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023 Puput Widiyasari; Dwiyatmoko Puji Widodo; Yuni Siti Nuraeni
JOURNAL SAINS STUDENT RESEARCH Vol. 2 No. 5 (2024): Oktober : Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v2i5.2476

Abstract

Indonesia's telecommunications sector has grown rapidly since 1961. Telephone and internet access have now expanded, including in remote areas, driving digital economic growth. However, infrastructure challenges in rural areas, service quality, costs, and regulatory issues still hinder the industry's development. This study aims to evaluate the financial performance of telecommunications sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period, focusing on the analysis of liquidity and solvency ratios and their impact on financial stability.
Analisis Pelanggaran Etika Profesi Akuntansi (Studi Kasus PT Bank Lippo Tbk) Mochammad Irfan Saputra; Puput Widiyasari; Nova Fitrianti; Saridawati Saridawati
JOURNAL SAINS STUDENT RESEARCH Vol. 2 No. 3 (2024): Juni : Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v2i3.1406

Abstract

This research aims to analyze violations of accounting professional ethics that occur within PT Bank Lippo Tbk. Professional ethics in accounting is a crucial aspect in ensuring the reliability and integrity of a company's financial reports. The research findings indicate that there are several violations of accounting professional ethics that occur within PT Bank Lippo Tbk, including questionable accounting practices, manipulation of financial reports, and conflicts of interest between management and stakeholders. These violations have led to losses for shareholders, decreased public trust in the company, and threatened market stability. A thorough analysis of this case provides a better understanding of the importance of applying accounting professional ethics in daily corporate practices. The practical implications of this research include the need for strengthened internal and external oversight, increased awareness of ethics among accounting practitioners, and the implementation of stricter accounting standards to prevent future violations.
Co-Authors Dwiyatmoko Puji Widodo Mochammad Irfan Saputra Nova Fitrianti Saridawati Saridawati Yuni Siti Nuraeni