JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni

Analisis Penerapan Activity-Based Management (ABM) dan Pengungkapan Informasi Strategis pada PT Indofood Sukses Makmur Tbk

Paulina Merlinda (Unknown)
Dwi Aprillia Heriani (Unknown)
Enjelina Putika S (Unknown)
Andika Saputra (Unknown)
Agus Wahyudi (Unknown)

Article Info

Publish Date
21 May 2025

Abstract

This study aims to analyse PT Indofood Sukses Makmur Tbk's implementation of the Activity-Based Management (ABM) approach and the extent to which the company discloses strategic information in its fourth quarter annual report. The study focuses on cost efficiency, management of corporate activities, and transparency in disclosing information related to ownership structure, leverage, and profitability. The analysis shows that the implementation of ABM can help companies maximise value-added activities and reduce unnecessary costs. However, the disclosure of strategic information, especially related to share ownership and financing structure, is still not fully transparent to the public.

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Journal Info
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Website

Abbrev

jaem

Publisher

CV Kampus Akademik Publising

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JURNAL AKADEMIK EKONOMI DAN MANAJEMEN (JAEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...