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All Journal Journal of Management and Creative Business Jurnal Bisnis, Ekonomi Syariah dan Pajak
Sifani Jannah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pelanggaran Etika Atas Pemalakan dan Bullying di Universitas Diponogoro Zahwa Putri Sabila; Putri Juliana; Sifani Jannah; Mohammad Zein Saleh
Journal of Management and Creative Business Vol. 3 No. 1 (2025): January : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v3i1.3529

Abstract

Business ethics in an academic environment, especially in universities such as Diponegoro University, plays a crucial role in shaping campus culture. However, the rampant cases of extortion and bullying among Undip PPDS students have disturbed the ethical values that should be upheld. Such actions are not only psychologically harmful, but also damage academic integrity and professionalism. This study aims to understand and analyze the root causes of ethical violations in the context of medical education, as well as their impact on individuals, the academic community, and institutional reputation. Thus, it is expected to contribute to efforts to prevent and handle similar cases in the future.
Analisis Laporan Keuangan Sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT. Unilever Inonesia TBK Tahun 2020-2023 Sifani Jannah; Dalizanolo Hulu
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 3 (2025): September : 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.v2i2.1196

Abstract

This study aims to analyze financial statements as a tool to assess the financial performance of PT Unilever Indonesia Tbk for the period 2020–2023. Using a descriptive quantitative approach, this research calculates key financial ratios, including liquidity ratios (current ratio), solvency ratios (debt to equity ratio), activity ratios (total asset turnover), and profitability ratios (net profit margin). The results show that the current ratio experienced a declining trend from 66.09% in 2020 to 55.16% in 2023, reflecting a weakening ability of the company to meet its short-term liabilities. The debt to equity ratio increased from 315.90% in 2020 to 392.85% in 2023, indicating a high dependence on debt financing. Meanwhile, the total asset turnover improved from 315.90% in 2020 to 392.85% in 2023, suggesting better efficiency in utilizing assets to generate sales. However, the net profit margin declined from 16.42% in 2020 to 12.26% in 2023, signaling a decrease in the company's effectiveness in converting sales into net profit. Based on these findings, PT Unilever Indonesia Tbk is advised to enhance the management of current assets, strengthen its capital structure by reducing reliance on debt, and thoroughly evaluate cost control and marketing strategies to improve profitability and ensure business sustainability in the future.
Co-Authors Dalizanolo Hulu Mohammad Zein Saleh Putri Juliana Zahwa Putri Sabila