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All Journal Jurnal Akuntansi Kompetif Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Cermin Dunia Kedokteran
Anastasia, Cindy
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Economics, Econometrics & Finance Health Professions

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ANALISIS PERUBAHAN CURRENT RASIO PADA PT. ULTRA JAYA SEBELUM, SAAT, SETELAH PANDEMI COVID-19 Anastasia, Cindy; Wijaya, Lauren; Manurung, Elizabeth Tiur
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2171

Abstract

This research aims to analyze changes of the current ratio of leading dairy industry company in Indonesia, namely PT. Ultra Jaya Milk Industry And Trading Company, Tbk before, during, and after COVID-19 pandemic. In order to ascertain the pandemic impact on the company's current ratio, the data calculated in three period: before (2017–2019), during (2020–2021), and after (2022-2024) pandemic. This study uses before pandemic as a baseline by testing 30 data of company financial statements listed on the Indonesia Stock Exchange in 2017-2024. This research tested by regression analysis on historical data using SPSS software to identifies pandemic effect on the resulting current ratio. The result shows that during the pandemic, the decrease of current ratio with a P-value 0,028 have a significant effect compared to before pandemic. Meanwhile, after pandemic shows that the decrease of current ratio is no longer significant with P-value 0.197. Keywords: Current Ratio, Current Assets, Current Liabilities, COVID-19 Pandemic, Liquidity Management.
Pengaruh perubahan kurs terhadap nilai impor bahan baku benang dengan strategi hedging sebagai mitigasi risiko Wijaya, Lauren; Anastasia, Cindy; Manurung, Elizabeth Tiur
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 4 No. 1 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v4i1.1635

Abstract

Globalisasi menyebabkan industri tekstil Indonesia sangat bergantung pada impor benang katun (HS 52051100) dari luar negeri, terutama dari Tiongkok. Ketergantungan ini membuat industri sangat rentan terhadap fluktuasi kurs. Penelitian ini bertujuan untuk menganalisis pengaruh kurs USD, harga benang, suku bunga, inflasi, dan volume impor terhadap nilai impor benang katun periode 2020–2023. Metode yang digunakan adalah regresi linier berganda dengan data sekunder bulanan. Hasil menunjukkan bahwa kurs, harga benang, suku bunga, dan volume berpengaruh signifikan terhadap nilai impor, sedangkan inflasi tidak signifikan. Nilai adjusted R² sebesar 0,9894 menunjukkan bahwa model memiliki daya jelas yang tinggi. Penelitian ini juga menekankan pentingnya strategi hedging, seperti kontrak forward dan currency option, untuk mengurangi risiko nilai tukar. Temuan ini bermanfaat bagi perusahaan tekstil dalam menjaga kestabilan biaya impor serta sebagai dasar pengambilan kebijakan mitigasi risiko kurs.
Hubungan Perilaku Konsumsi Makanan Cepat Saji terhadap Tingkat Keparahan Akne Vulgaris pada Mahasiswa Laki-Laki: Hasil Penelitian Santosa, Mariani; Anastasia, Cindy; Lonah; Yuliana; Yantho, Erwin; Budiyanti, Ecie
Cermin Dunia Kedokteran Vol 52 No 5 (2025): Kardiologi
Publisher : PT Kalbe Farma Tbk.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55175/cdk.v52i5.1291

Abstract

Introduction: Acne vulgaris has the highest prevalent skin disease in the world, with food is one of the most common triggers in adolescents. Availability of fast food has influenced young adults eating pattern. This study aims to determine the relationship between frequency of fast food consumption and severity of acne vulgaris in male students. Methods: This cross-sectional study was conducted on 129 male students. Frequency of fast food consumption and severity of acne vulgaris was measured using a modified FFQ questionnaire and GAGS score. Data were processed with STATA and analyzed using Chi-square. Results: The result showed that 65.89% male students often consumed fast food and the majority of respondents experienced mild acne vulgaris (55.81%). There was a significant relationship between frequency of fast food consumption and severity of acne vulgaris (p=0.020). Conclusion: The results of this study suggest a significant relationship between frequency of fast food consumption and severity of acne vulgaris among male students.
Co-Authors Budiyanti, Ecie Elizabeth Tiur Manurung Lonah, Lonah Mariani Santosa, Mariani Wijaya, Lauren Yantho, Erwin Yuliana Yuliana