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INDONESIA
Jurnal Ilmiah Akuntansi dan Humanika
Published by Universitas Pendidikan Ganesha
ISSN : 20893310     EISSN : 25992651     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Akutansi dan Humanikan Undiksha adalah jurnal ilmiah bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akutansi. Redaksi menerima artikel dalam bahasa Indonesia maupun Bahasa Inggris yang tidak dikirimkan atau telah dipublikasikan dalam jurnal lain. Penentuan artikel yang dimuat ditentukan oleh hasil review penyunting ahli. Jurnal ini terbit 3 kali dalam setahun.
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Articles 21 Documents
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Search results for , issue "Vol. 12 No. 2 (2022)" : 21 Documents clear
PERBANDINGAN KINERJA PT SEMEN INDONESIA TBK DAN PT SEMEN BATURAJA TBK DENGAN METODE COMMON SIZE Elga Rani Pangestu; Hari Sulistiyo
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.46535

Abstract

Companies need financial reports to assess the performance of their company's performance. The performance is assessed from the results of the financial position that occurred in a certain period. In this research, PT Semen Baturaja Tbk. and PT Semen Indonesia Tbk. become the object of research by using descriptive quantitative models through the common size method in the financial statements of each company. The results of the assessment showed a significant increase in the finances of PT Semen Baturaja Tbk. so that the company's performance is said to be good. Meanwhile, PT Semen Indonesia Tbk. even show the opposite result. The financial position of PT Semen Indonesia Tbk experienced a shock to reduce the percentage of the company's profit in 2021 due to an increase in the cost of goods sold, one of which was. In this condition, it also resulted in a decrease in the company's performance and their finances. If this continues, especially during this pandemic and economic recovery, it will further worsen the company's situation. In addition, there is an increase in coal prices which will further affect production costs.

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