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Jurnal Ilmiah Manajemen dan Akuntansi
Published by CV. Denasya Smart Publisher
ISSN : 30472792     EISSN : 30472032     DOI : 10.69714
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen dan Akuntansi. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen dan Akuntansi, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen, Perpajakan Pasar Modal dan Investasi, Manajemen Pariwisata. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September dan November)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 222 Documents
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PENERAPAN BLUE OCEAN STRATEGY PADA UMKM SOTO KAYU BAKAR PAK MAN: Menciptakan Inovasi Nilai melalui Pengalaman Kuliner Tradisional Ade Rifqi Husnan; Nabila Anisah Ristiana; Nabila Syakira Ramadhani; Yoiz Shofwa Shafrani
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/vzbb4n07

Abstract

This study aims to analyze the implementation of Blue Ocean Strategy in Soto Kayu Bakar Pak Man MSMEs in creating value innovation throught and improving competitiveness in the culinary business sector. The research employed a descriptive qualitative approach using field research and library research methods. Primary data were obtained through interviews, observations, and documentation, while secondary data were collected from journals, books, and other relevant scientific sources. The results show that Soto Kayu Bakar Pak Man successfully implemented the Blue Ocean Strategy concept through product differentiation and unique consumer experiences. The use of firewood in the cooking process creates a distinctive taste and aroma that become the product’s identity and provide emotional value for consumers. In addition, affordable prices, strategic location, menu variety, as well as the use of social media and collaboration with influencers strengthen the business attractiveness. These strategies are able to create new market spaces, increase customer loyalty, and strengthen the competitive advantage of the business amid increasingly intense competition in the culinary industry
ANALISIS PERBANDINGAN RASIO SOLVABILITAS PT UNILEVER INDONESIA TBK BERDASARKAN LAPORAN KEUANGAN PERIODE 2024-2025 Aeni Putri Andryansyah; Abbiegahlan Alief Al’ardie; Ardi Virmansyah; Cikal Elsa Dewi Rinjani; Angga Sanita Putra
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/q9kjg722

Abstract

Solvency ratio analysis is a method for evaluating the sustainable financial health of companies that are listed on the Indonesia Stock Exchange (IDX), particularly in the highly competitive Fast Moving Consumer Goods (FMCG) sector. This research examines the financial impact of a major corporate move by PT Unilever Indonesia Tbk (UNVR). In December 2025, UNVR sold its Ice Cream division for roughly IDR 7 trillion and used some of the funds to pay off IDR 1.45 trillion in bank loans. This study aims to analyze the company's financial stability between 2024 and 2025 by looking at the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Interest Coverage Ratio (ICR), and Long Term Debt to Equity Ratio (LTDER). The research relies on a quantitative descriptive method using 2025 annual financial data audited by KPMG. The findings indicate substantial improvements. The DER dropped from 6.47 to 3.47 times, while the DAR improved slightly from 0.87 to 0.78. The most significant improvement was seen in the LTDER, which plummeted from 0.96 to 0.29 times. Although the ICR decreased from 52.68 to 38.85 times, the company's ability to cover its interest payments remains incredibly safe. Overall, the sale of the Ice Cream business heavily boosted Unilever's financial strength by increasing its equity. However, the DAR remains above the generic 0.5 benchmark, showing that operational debts still make up a large portion of the company's financial structure and require steady management.

Page 23 of 23 | Total Record : 222

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