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All Journal Jurnal Riset Akuntansi Aksioma Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Bisnis, Ekonomi Syariah dan Pajak
Kristiana Greta Calosa
Unknown Affiliation
Economics, Econometrics & Finance

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Komparasi Rasio Keuangan PT. Aneka Tambang, PT. Adaro, PT. Baramulti Suksessarana Perusahaan Sektor Tambang untuk Menilai Stabilitas dan Pertumbuhan Perusahaan Kristiana Greta Calosa; Nur Fitroten Dian Sari; Marcella Aulia Jayadi; Cholis Hidayati
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i1.711

Abstract

This study aims to analyze and compare the financial ratios of three mining companies, namely PT Aneka Tambang, PT Adaro Energy, and PT Baramulti Suksessarana, in assessing company stability and growth. The analysis was conducted using a qualitative descriptive approach by utilizing financial ratio data such as liquidity, activity, solvency, profitability, and market in the 2019-2023 period. The results show that PT Aneka Tambang excels in liquidity stability, PT Baramulti Suksessarana has high efficiency in asset utilization, and PT Adaro Energy offers great growth potential with significant fluctuations in profitability. This research provides strategic insights for investors in selecting mining companies according to risk profiles and investment objectives, as well as a reference for academics in understanding the dynamics of the financial performance of the mining sector
STRATEGI MANAJEMEN INVESTASI DALAM MENINGKATKAN KETAHANAN KEUANGAN : STUDI KASUS INVESTOR RITEL UNTAG SURABAYA Kristiana Greta Calosa; Della Widyasari; Nur Fitroten Dian Sari; Maria Yovita R. Pandin
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.430

Abstract

Investor ritel, yang terdiri dari individu yang berinvestasi di pasar modal untuk tujuan pribadi, memainkan peran penting dalam ekosistem keuangan. Penelitian ini mengeksplorasi strategi manajemen investasi yang efektif bagi investor ritel dalam upaya meningkatkan ketahanan keuangan di tengah volatilitas pasar dan ketidakpastian ekonomi. Ketahanan keuangan mencakup kemampuan individu dalam mengelola sumber daya keuangan secara berkelanjutan untuk menghadapi tantangan ekonomi, seperti krisis keuangan, penurunan pendapatan, atau inflasi. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan wawancara terhadap investor ritel di Pasar Modal Indonesia yang menerapkan strategi diversifikasi portofolio. Hasil penelitian menunjukkan bahwa mayoritas investor menyadari pentingnya diversifikasi portofolio dalam mengelola risiko dan memperkuat stabilitas keuangan mereka. Investor yang menerapkan strategi diversifikasi cenderung memiliki kepercayaan lebih tinggi terhadap ketahanan finansialnya, meskipun ada beberapa yang tetap merasa rentan terhadap risiko pasar. Temuan ini menegaskan perlunya literasi keuangan dan pengetahuan tentang manajemen investasi bagi investor ritel untuk mencapai ketahanan keuangan yang optimal
Analisis Struktur Kepemilikan, Profitabilitas Terhadap Nilai Perusahaan Melalui Opini Audit, Stuktur Modal dan GCG sebagai Variabrel Moderasi pada Sub Sektor Perusahaan Food and Beverage yang Terdaftar di BEI Kristiana Greta Calosa; Hwihanus Hwihanus
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v1i4.726

Abstract

Abstract. This study aims to analyze the effect of ownership structure, profitability, and capital structure on firm value with audit opinion and Good Corporate Governance (GCG) as moderating variables. The object of this research is a food and beverage sub-sector company listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, analyzed using the SmartPLS-based Structural Equation Modeling (SEM) method. The results showed that most of the independent variables did not have a significant effect on firm value. GCG is also not proven to moderate the relationship between these variables and firm value. However, ownership structure has a significant effect on audit opinion, while profitability and capital structure have no significant effect on firm value. This finding indicates the influence of external factors or other variables that have not been tested, so a more comprehensive approach is needed in future research.
DAMPAK PENDIDIKAN ETIKA BISNIS SEBAGAI PONDASI PENGEMBANGAN PROFESIONALISME MAHASISWA AKUNTANSI PADA ERA GLOBALISASI DI UNIVERSITAS SURABAYA Kristiana Greta Calosa; Nur Fitroten Dian Sari; Marcella Aulia Jayadi; Ayu Asari; Tries Ellia Sandari
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i1.705

Abstract

Business ethics education plays a crucial role in shaping the professionalism of accounting students, particularly in addressing ethical challenges in the globalization era. This study aims to analyze the impact of business ethics education on the development of professional attitudes among accounting students at the University of Surabaya. Using a descriptive qualitative method, data were collected from 100 respondents who had completed a business ethics course. The findings indicate that business ethics education significantly helps students understand the principles of transparency, accountability, and integrity, despite challenges such as limited in-depth understanding and social pressures from their environment. These results underscore the importance of strengthening applied business ethics curricula and institutional support to enhance student professionalism.
Co-Authors Ayu Asari Cholis Hidayati Della Widyasari Hwihanus Hwihanus Marcella Aulia Jayadi Maria Yovita R. Pandin Nur Fitroten Dian Sari Tries Ellia Sandari