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Analisis Kasus Pelanggaran Etika Bisnis PT Megasari Makmur Pada Produk Obat Nyamuk HIT Berbahaya Nadhila Nuraini; Eliana Ratmawati; Dinda Vanya Oktaviani; Mohammad Zein Saleh
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 1 (2025): January : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i1.2742

Abstract

The mosquito repellent product brand HIT, which is suspected of containing harmful active substances, has become the subject of a business ethics violation by PT Megasari Makmur and is the main focus of this analysis. This study aims to examine the elements that led the company to violate business ethics, the importance of regulations governing the use of chemicals, and the impact of such violations on the company's reputation and consumer trust. Data were obtained through literature review and thematic analysis using a qualitative descriptive approach. The findings indicate that non-compliance with business ethics regulations not only harms consumers but also threatens the company's sustainability. In response, PT Megasari Makmur has recalled the problematic product and is working to improve the formulation to make it safer. This study recommends the importance of transparency and ongoing internal audits to ensure compliance with safety standards and maintain consumer trust in the future.
Analisis Laporan Keuangan sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT. Pembangunan Perumahan (Persero) Tbk Nadhila Nuraini; Dalizanolo Hulu
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1181

Abstract

The objective of this study is to evaluate the financial performance of PT PP (Persero) Tbk over the period from 2020 to 2023. The assessment was conducted by analyzing several key financial ratios, including profitability, liquidity, solvency, and activity ratios. This study employed a descriptive quantitative approach using secondary data obtained from the company’s annual financial statements. The analysis revealed a decline in the company’s profitability, as indicated by a downward trend in the Return on Assets (ROA) and Return on Equity (ROE) ratios. The company's liquidity remained relatively stable but was still below the ideal standard, particularly in the quick ratio, indicating a need for improvement in the management of liquid assets. The solvency analysis revealed a high dependency on debt, which could increase financial risk if not properly managed. Meanwhile, the activity ratios showed a decrease in operational efficiency in utilizing assets to generate revenue. These findings support the hypothesis that PT PP (Persero) Tbk is facing challenges in maintaining financial health, particularly in balancing growth with sustainable performance. This study has limitations, including a data scope restricted to financial ratios and the absence of consideration for external factors such as macroeconomic conditions and industry comparisons. Future research is recommended to adopt a more comprehensive and integrative approach by combining quantitative and qualitative methods, in order to gain deeper insights into financial decision-making processes and the company’s strategic direction.