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p-Index From 2021 - 2026
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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Thomas Sidharta
Politeknik NSC Surabaya
Economics, Econometrics & Finance Other

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The Effect of Financial Ratios on the Operational Performance of Logistics Companies In PT The Eternal Universe of Sentosa Yovika Septiana; Thomas Sidharta
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2788

Abstract

This study aims to analyze the influence of financial ratios, consisting of Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Return on Assets (ROA), on the operational performance of PT. Semesta Langgeng Sentosa during the 2021–2024 period. A quantitative approach was employed using documentation methods and field studies to obtain secondary data from the company’s financial reports. The data were analyzed using multiple linear regression, preceded by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation, to ensure the model’s validity and reliability. Operational performance was measured using asset turnover ratios and annual productivity levels. The results show that CR, TATO, and ROA have a positive and significant effect on operational performance, while DER has a negative but significant influence. These findings indicate that strengthening liquidity, increasing asset utilization efficiency, and enhancing profitability contribute positively to improving operational efficiency in logistics companies. Conversely, a high debt structure may hinder the achievement of optimal performance. This research provides theoretical contributions to the development of financial management and accounting knowledge, especially in the context of private logistics companies. Practically, the results can serve as a strategic reference for company management in evaluating internal financial conditions and formulating data-driven decisions to improve operational performance continuously and sustainably.
Implementation of Tax Compliance at PT GPW Rico Wirayudha; Thomas Sidharta
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2789

Abstract

This research aims to evaluate the implementation of tax compliance at PT GPW, a micro, small, and medium enterprise (MSME) engaged in occupational safety and health (K3) services, which is not yet registered as a Taxable Entrepreneur (non-PKP) and manages its tax obligations independently without the assistance of a tax consultant. This study is significant in evaluating tax compliance using formal indicators in accordance with PMK No. 39/PMK.03/2018 This research employs a descriptive qualitative approach with data collection techniques including semi-structured interviews, direct observation, and document study. The analysis results show that PT GPW has fulfilled the four formal compliance indicators, namely: timely submission of tax returns (SPT), absence of tax arrears, exemption from mandatory audited financial statements by a public accountant due to turnover below IDR 50 billion, and no record of criminal tax violations. However, challenges remain in the form of limited tax literacy and internal resources, which continue to affect the daily implementation of tax administration. This research shows that formal compliance can be achieved by MSMEs without professional assistance, as long as there is legal awareness, effective use of tax reporting technology, and a willingness to comply with tax regulations. These findings can serve as evaluation material for the government in designing more adaptive tax education and guidance strategies tailored to the characteristics of MSMEs.
The Effect of Operational Costs and Production Costs on Profitability at PT. Ultrajaya Milk Industry & Trading Company Tbk. Galuh Rini; Thomas Sidharta
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2790

Abstract

This study aims to analyze the effect of operating costs and production costs on profitability in PT Ultrajaya Milk Industry & Trading Company Tbk during the period 2018 to 2024. The background of this research is based on the phenomenon of fluctuations in profitability that is not in line with the increase in company revenue, which indicates the influence of cost efficiency on financial performance. This study uses a quantitative method with a descriptive approach and multiple linear regression analysis. The independent variables in this study are operational costs and production costs, while the dependent variables are profitability as measured by the ratios of Return on Assets (ROA), Return on Investment (ROI), and Return on Equity (ROE). The results of the study show that partially or simultaneously, operational costs and production costs have a significant effect on the company's profitability. These findings show that cost management efficiency plays a crucial role in improving a company's ability to generate profits. Thus, the company's management needs to focus its strategy on cost control to support sustainable growth.
Co-Authors Galuh Rini Rico Wirayudha Yovika Septiana