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All Journal Riset Ilmu Manajemen Bisnis dan Akuntansi International Journal of Economic Research and Financial Accounting Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Riskana Natalia Br Bangun
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Comparative Analysis After Business Combination of Company Performance at PT Bank Mandiri Persero Tbk Agustina R.T Sitompul; Debora Anjany Situmorang; Ibbie Falia; Elisabet Lumban Gaol; Riskana Natalia Br Bangun; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.283

Abstract

This research aims to determine the comparative performance of the company PT Bank Mandiri Persero TBK after carrying out a business combination. The method used is a comparative research method. This research uses the company’s financial performance which is determined using the liquidity ratio approach. Secondary data used in this research comes from the Bank Mandiri website and comes from PT Mandiri Tbk financial report data for 1999-2004. The research result show that there are variations in the results of the cash ratio and current ratio between 1994-1998 before implementing the business combination and 1999-2004 after the business combination, which shows an increase compared to before implementing the business combination
Cash Flow Statement Analysis to Determine the Level of Liquidity at PT. Astra Agro Lestari Tbk Period 2021-2023 Elisa Cici Prisilia; Elisabet Lumban Gaol; Riskana Natalia Br Bangun; Dwi Saraswati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1224

Abstract

The purpose of this study is to determine the level of liquidity of PT. Astra Agro Lestari Tbk using cash flow statement analysis. The population of this study is the annual financial statements of PT. Astra Agro Lestari Tbk from 2021 to 2023. The example used in this study is the cash flow statement from 2021 to 2023. The results of the study show that changes in the three-year cash flow statement affect the company's cash flow position. In 2023, the company's operating activities increased, but in 2021–2022 they fell to a negative value. In 2023, the company's operating activities only increased, but were still negative. In 2021–2023, investment activities also decreased in value due to a decrease in loans for the purchase of fixed assets, expansion of production facilities, and expansion of biological assets. In addition, fundraising activities continued to decline, with the largest decline occurring between 2021 and 2023. The company has been illiquid for the past three years, according to its liquidity measurement with its cash ratio. Due to the inability to provide cash and cash equivalents, current liabilities then increased. The current industry standard is well below the cash ratio. This value will exceed the industry standard for the first time in 2022, indicating that the company is able to pay its short-term debt this year.
Business Feasibility Study Analysis on Determining the Cost of Production of MSMEs in the LDR Café Tesalonika Tampubolon; Kristin Natalia Doloksaribu; Riskana Natalia Br Bangun; Rifka Sari Br Surbakti; Heriyati Chrisna
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1588

Abstract

This study aims to analyze the business operations of LDR Café by examining the production, sales, and financial aspects. Given the increasingly competitive culinary industry, this study uses a field research methodology that includes observation, questionnaires, and documentation to collect primary and secondary data. The findings of the analysis indicate that non-financial factors, location, building materials, technology, and production processes are important things to consider. The marketing aspect also shows good potential with a significant increase in sales. In terms of finance, this business has been running along with the age of the project for seven years. The suggestions given include the development of more modern production technology, expansion of marketing distribution, and preparation of more detailed financial reports to monitor business performance. This study is expected to provide insight for culinary entrepreneurs in optimizing their businesses amidst tight competition.
Co-Authors Agustina R.T Sitompul Debora Anjany Situmorang Dwi Saraswati Elisa Cici Prisilia Elisabet Lumban Gaol Heriyati Chrisna Ibbie Falia Kristin Natalia Doloksaribu Meigia Nidya Sari Rifka Sari Br Surbakti Tesalonika Tampubolon