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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pendidikan Pemuda Nusantara
lindah, lindah
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Economics, Econometrics & Finance Education

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Kemampuan Berpikir Matematis Materi Barisan Aritmatika Menggunakan PMRI dengan Konteks Tari Kecak alda, echa; lindah, lindah
Jurnal Pendidikan Pemuda Nusantara Vol. 5 No. 2 (2023): Edisi November 2023
Publisher : STKIPM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56335/jppn.v5i2.324

Abstract

Tujuan penelitian ini adalah untuk mendeskripsikan Kemampuan Berpikir Matematis Materi Barisan Aritmatika Menggunkan PMRI dengan Konteks Tari Kecak. Jenis Penelitian ini adalah deskriptif kualitatif. Subjek Penelitian ini terdiri dari 21 siswa SMP kelas 8 di Kabupaten Ogan Komering Ulu Timur. Teknik pengumpulan data yang digunakan terdiri dari tes dan wawancara. Teknik analisis data yang digunakan adalah deskriptif kulalitatif
Trends in Financial Ratio Disclosure in Annual Reports: Content Analysis of Information Needs for Investor Lindah, Lindah; Kuswanto, Randy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5146

Abstract

The aim of this article is to analyze the annual reports of companies included in the LQ45 index from 2022 to 2024, with a particular focus on the boards of directors and commissioners, and to compare these with financial ratios and management reports. One way for businesses to communicate their financial information to interested stakeholders is by publishing financial reports. However, these reports alone do not always provide a comprehensive picture of the company's overall financial performance. To obtain a clearer insight into a company’s financial performance, financial ratios are used as analytical tools in the evaluation of financial reports. This article's goals are to (1) identify the most widely used and interesting ratios among investors and (2) summarize the findings from the examination of the reports submitted by the boards of directors and commissioners. This study employs a frequency-based research approach and utilizes quantitative data. The findings of this article offer an overview of the analysis of board of directors and commissioners' reports, along with fifteen commonly reported financial ratios found in the annual reports of companies listed on the LQ45 index from 2022 to 2024. We have shown that investors can benefit from financial ratio information and management reports when making decisions.
Trends in Financial Ratio Disclosure in Annual Reports: Content Analysis of Information Needs for Investor Lindah, Lindah; Kuswanto, Randy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5146

Abstract

The aim of this article is to analyze the annual reports of companies included in the LQ45 index from 2022 to 2024, with a particular focus on the boards of directors and commissioners, and to compare these with financial ratios and management reports. One way for businesses to communicate their financial information to interested stakeholders is by publishing financial reports. However, these reports alone do not always provide a comprehensive picture of the company's overall financial performance. To obtain a clearer insight into a company’s financial performance, financial ratios are used as analytical tools in the evaluation of financial reports. This article's goals are to (1) identify the most widely used and interesting ratios among investors and (2) summarize the findings from the examination of the reports submitted by the boards of directors and commissioners. This study employs a frequency-based research approach and utilizes quantitative data. The findings of this article offer an overview of the analysis of board of directors and commissioners' reports, along with fifteen commonly reported financial ratios found in the annual reports of companies listed on the LQ45 index from 2022 to 2024. We have shown that investors can benefit from financial ratio information and management reports when making decisions.
Co-Authors alda, echa Catur Wahyu Priyanto Randy Kuswanto Rian Kurniawan