Jurnal Ekonomi, Bisnis dan Manajemen
Vol. 3 No. 1 (2024): Maret : Jurnal Ekonomi, Bisnis dan Manajemen

Pendekatan Teori Akuntansi Positif Dalam Kasus Derivatif PT Telekomunikasi Selular

Syalwa Naira Eka Putri (Universitas Samudra)
Rizki Aisyah Marpaung (Universitas Samudra)
Paradilla Sandi Br Bangun (Universitas Samudra)



Article Info

Publish Date
25 Dec 2023

Abstract

Telkomsel is the leading provider of cellular telecommunications services in Indonesia based on market share. At the end of March 2008, Telkomsel had 51.3 million subscribers, which based on industry statistics represents an estimated market share of almost 51%. Telkomsel provides GSM cellular services in Indonesia, nationally via the dual band GSM network 900/1800 MHz and internationally via 288 international roaming partners in 155 countries (at the end of 2007. The aim of this research is to analyze the company's condition by looking at the financial ratios that describe company performance and analysis of the company's optimal capital structure. The data in this research is secondary data originating from the Central Statistics Agency, the Agency for the Application and Assessment of Technology, the Directorate General of Posts and Telecommunications and the Directorate General of Telematics Applications, Department of Communications and Information Technology. Data used in This research is data about the condition of the cellular telecommunications industry in Indonesia which includes expenditure, infrastructure, customers, human resources (labor). Data was taken from company condition reports (annual reports) PT. Telkomsel, PT. Indosat , and PT Excelcomindo for the quarterly period 2005-2008.

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Journal Info

Abbrev

EBISMEN

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Universitas Maritim AMNI Semarang. Jurnal ini adalah Jurnal Ekonomi Bisnis Dan Manajemen yang bersifat peer-review dan terbuka. Bidang kajian dalam jurnal ini termasuk sub rumpun Ekonomi Bisnis Dan ...