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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan JURNAL LENTERA AKUNTANSI J-CEKI
Ika Nur Azmi
Universitas Tanjungpura
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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MENILAI KINERJA PERUSAHAAN DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGANPADA PT KABELINDO MURNI TBK Azmi, Ika Nur; Sastrawan, Rahman
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14628

Abstract

This research aims to analyze the financial performance of PT. Kabelindo Murni, Tbk in 2018-2022 uses financial ratios in the form of liquidity ratios, solvency ratios, activity ratios, profitability ratios and profit growth ratios. This research uses a quantitative descriptive method with secondary data in the form of company financial reports and then analyzed. The research results show that the company's performance in 2018-2022 can be seen from the liquidity ratio through the current ratio which is quite good, while through the cash ratio and quick ratio it is quite good. The company's performance in 2018-2022 seen by the solvency ratio, activity ratio, and growth ratio using sales growth can be said to be very good, while seen using the profitability ratio and profit growth ratio, including the net profit growth ratio, it can be said that the company's performance in 2018-2022 is poor. Good.
Pengaruh Risiko Keuangan terhadap Kinerja Keuangan Perbankan (PRIMBANK10) dengan Ukuran Bank sebagai Moderator Angeline Angeline; Ika Nur Azmi; Muhsin Muhsin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12269

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari risiko keuangan terhadap kinerja keuangan dan pengaruh moderasi ukuran bank terhadap hubungan antara risiko keuangan dan kinerja keuangan. Penelitian ini menggunakan risiko operasional, risiko kredit, risiko pasar dan ukuran sebagai variabel independen, Penelitian ini menggunakan data sepuluh perbankan yang terindeks dalam IDX PEFINDO – Prime Bank pada tahun 2023 dengan menggunakan data laporan keuangan periode 2020 – 2023. Metode analisis yang digunakan adalah model regresi data panel dengan software Eviews 12.0. Hasil penelitian menunjukkan bahwa risiko kredit dan risiko pasar tidak berpengaruh terhadap kinerja keuangan. Sedangkan, risiko operasional memiliki pengaruh signifikan negatif terhadap kinerja keuangan. Ukuran bank dapat memoderasi hubungan antara risiko operasional dengan kinerja keuangan, namun tidak dapat memoderasi hubungan antara risiko kredit dan risiko pasar terhadap kinerja keuangan. Penemuan ini mengimplikasikan bahwa perbankan yang terindeks PRIMBANK10 tetap harus berhati – hati terhadap risiko pasar dan risiko kredit karena risiko – risiko tersebut dapat mempengaruhi profitabilitas perbankan di kemudian hari.
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Putri Dwi Maulidya; Ika Nur Azmi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5630

Abstract

This research aims to analyze the effect of budget target clarity, accounting control, and reporting system on the performance accountability of government agencies/institutions in the Work Units within the Ministry of Law and Human Rights of West Kalimantan. Performance accountability of government agencies refers to the responsibility for actions and programs implemented by the government. The research method is quantitative, using questionnaires sent to respondents. The research sample included 50 respondents from 14 work units at the Ministry of Law and Human Rights of West Kalimantan, selected using the purposive sampling method. Data was analyzed using multivariate regression analysis through SPSS v25 software. The study's results stated that budget target clarity and accounting control had no significant impact on performance accountability in the work units of the Ministry of Law and Human Rights of West Kalimantan. However, the reporting system had a substantial effect on the performance accountability of government agencies in work units within the Ministry of Law and Human Rights of West Kalimantan.
ANALISIS PERBANDINGAN KINERJA PERUSAHAAN MELALUI RASIO KEUANGAN PADA PERUSAHAAN INDUSTRI MAKANAN Sastrawan, Rahman; Pratiwi, Nia; Lestari, Siti; Azmi, Ika Nur
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1491

Abstract

This study aims to analyze the performance of companies in the food industry, namely: Indofood CBP Sukses Makmur Tbk (ICBP), Indofood Sukses Makmur Tbk (INDF), Mayora Indah Tbk (MYOR), Nippon Indosari Corpindo Tbk (ROTI), and Garudafood Putra Putri Jaya Tbk (GOOD) for the period 2022-2024 using financial ratios through liquidity, solvency, activity and profitability parameters. This research method is quantitative descriptive, research data in the form of company financial reports for the period 2022-2024. The results of the study show that the analysis of company performance with financial ratios through liquidity ratio parameters can be concluded that the company with the ICBP code has the best company performance in the last three years (2022-2024). Judging from the solvency ratio, activity ratio, and profitability ratio, the best company performance in the last three years (2022-2024) is the company with the ROTI code. Every company must increase its assets, sales and reduce its debt or liabilities, so that the company's performance can be better.
Analyzing the Influence of Financial Performance on CSR Expenditure: The Mediating Role of Sales Growth in Indonesia’s Mining Sector Verbie; Azmi, Ika Nur; Astarani, Juanda
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3640

Abstract

This study empirically examines the influence of financial performance measured by profitability and leverage on Corporate Social Responsibility (CSR) expenditure among mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. In addition to examining the direct relationships, the study also tests the mediating role of the sales growth rate (SGR) in bridging the effect of profitability and leverage on CSR expenditure. The data used are secondary data obtained from companies’ annual and sustainability reports, comprising a total of 54 observations over three years. The analysis employed multiple linear regression and the Sobel test to assess the effects of variables. The findings reveal that both profitability and leverage have a significant negative effect on CSR expenditure, while sales growth does not mediate these relationships. These results underscore that financial pressures during and after the COVID-19 pandemic have led companies to prioritize financial efficiency over CSR allocation, even when experiencing sales growth. By adopting agency theory as the conceptual framework, this study contributes to the advancement of sustainability accounting literature, both in academic discourse and corporate practice, particularly within the mining sector, which is highly vulnerable to global economic fluctuations and environmental regulatory pressures.
Co-Authors Angeline Angeline Juanda Astarani Muhsin Muhsin Nia Pratiwi Putri Dwi Maulidya Rahman Sastrawan B51109060 Siti Lestari Verbie