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All Journal JAKBS Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
Nadya Khairiah
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Economics, Econometrics & Finance

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Analisis Komparatif Berdasarkan Rasio Profitabilitas Pada PT Garuda Indonesia Tbk dan PT AirAsia Tbk Indonesia Pada Tahun 2020 – 2024 Nadya Khairiah; Marsa Anjeni; Sylvania Nadisah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The aviation industry is one of the transportation sectors that is important in increasing the mobility and economy of a country. PT Garuda Indonesia Tbk and PT AirAsia Indonesia are two industries engaged in aviation as a diverse market segmentation service. The growth of the aviation industry in Indonesia has been negatively impacted by Covid-19, which has resulted in a drastic decline in passenger flow from national cargo from 2020 to 2021, causing both airlines to experience a significant decline in profits and revenues during that period. Both airlines must have the ability to meet operational costs and maintain their financial performance. This study aims to try to compare the comparative analysis of PT Garuda Indonesia Tbk and PT AirAsia Indonesia Tbk using the Profitability Ratio with data that can be taken from the Indonesian Stock Exchange with financial reports for the 2020-2024 period. This study uses a quantitative description method with a focus on calculating financial ratios to indicate overstatement of profits for each airline. The results of the study show that there are differences in different financial reporting patterns. Based on the analysis with the profitability ratio at PT Garuda Indonesia has a very high and unrealistic figure, this can potentially overstate profits or errors in its financial statements, while PT AirAsia Indonesia has a more stable and realistic figure. This can indicate that PT AirAsia is more conservative in financial reporting and does not take aggressive actions to beautify its financial statements.
PELESTARIAN NILAI KEARIFAN LOKAL MELALUI TRADISI BALIMAU KASAI SEBAGAI UPAYA PENYUCIAN DIRI DI TANAH LANCANG KUNING Fadhil Hafizh Nabil; Nadya Khairiah; Edwi Syakira; Sabrina Faylesia; Nanda Shafa Salsabila; Dina Khairida; Cindy Fasabillah Putri
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 6 (2025): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i6.5332

Abstract

Penelitian ini bertujuan untuk memberikan pemahaman dan pengetahuan bahwa kearifan local budaya itu tidak boleh dilupakan di dalam kehidupan agar kita dapat menghargai warisan budaya serta nilai-nilai social, moral dan budaya yang berakar pada lingkungan. Objek penelitian ini dilakukan pada siswa/siswi sekolah dasar MIN 1 Pekanbaru. Metode penelitian ini menggunakan metode deskriptif kualitatif dengan cara mengumpulkan data dari observasi, sumber buku, jurnal dan artikel yang berhubungan dengan penelitian ini. Hasil penelitian ini bahwa kearifan lokal merupakan pengetahuan dan nilai-nilai yang berkembang dalam masyarakat sebagai hasil interaksi manusia dengan lingkungannya selama bertahun-tahun. Salah satu tradisi yang sampai sekarang masih kental di Riau yaitu tradisi mandi Balimau Kasai yang biasanya dilakukan untuk menyambut bulan suci Ramadhan yang tujuannya untuk membersihkan diri sebelum memasuki bulan suci Ramadhan. Artikel ini meninjau historical tradisi tersebut dan apa dampaknya bagi masyarakat.
Co-Authors Cindy Fasabillah Putri Dina Khairida Edwi Syakira Fadhil Hafizh Nabil Marsa Anjeni Nanda Shafa Salsabila Sabrina Faylesia Sylvania Nadisah