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All Journal Jurnal EKOBIS (Kajian EKonomi dan Bisnis) Causa: Jurnal Hukum dan Kewarganegaraan
Lia Sari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Kinerja Keuangan PT. Pln tahun 2010-2017 Lia Sari
Jurnal EKOBIS (kajian Ekonomi dan Bisnis) Vol 2 No 1 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 1 (Desember 2018)
Publisher : Jurnal EKOBIS (kajian Ekonomi dan Bisnis)

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Abstract

This study aims to analyze financial performance of PT. PLN during 2010 till 2017. Financial performance to be analyzed is the performance of liquidity and solvency. Data obtained from the financial statements of PT. PLN during 2010 to 2017. Researchers isolate the effect of asset revaluation conducted by PT.PLN in 2015. Analysisis carried out using liquidity ratiosand solvency ratios.The liquidity ratiouses the currentratioandcash ratio,while the solvency ratiouses the DebttoEquity Ratio, Debt Ratio, and Times Interest Earned Ratio.The analysis shows that the current ratio fluctuates only in the range of 0.24 to 0.36 while the fluctuating cashratiois only inthe range of 0.06 to 0.15.During the observation period for 8years PT.PLN experiences illiquid conditions. The debt to equity ratio is only fluctuating in the range of 1.47 to 2.93. The fluctuating debt ratio is in the range of 0.59 to 0.75. The fluctuating TIE ratio is in the range of 1.21 to 2.21.D uring the observation period for 8 years PT. PLN experiences in solvency conditions. This condition shows that PT.PLN faces highrisk financial.
Pilihan Profesi Akuntan (Survei Terhadap Mahasiswa Akuntansi Di Palembang) Lia Sari; Irsan
Jurnal EKOBIS (kajian Ekonomi dan Bisnis) Vol 3 No 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
Publisher : Jurnal EKOBIS (kajian Ekonomi dan Bisnis)

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Abstract

This study aims to determine the choice of accountant profession from the perceptions of accounting students in Palembang. The sampling used convenience sampling, with a total of 358 accounting student respondents from 8 universities in the city of Palembang in 2019. The variables that are thought to affect the career choices of accountants from accounting students in Palembang are variables of Gender, Previous School, Degree of Study in University, and Occupation. Meanwhile, the reasons that are thought to be the background of the choice of the accounting profession by students include financial / income awards, career opportunities, job market opportunities, social values, and job flexibility. The dependent variable is the choice of the accounting profession, including Public Accountants, Internal Accountants, Government Accountants, and Educating Accountants. Hypothesis testing uses Chi-Square analysis and ranking. The results of the analysis show that the most chosen professions are Corporate Internal Accountants, Public Accountants, Government Accountants, and Educator Accountants in the last position. Only the Degree of Study in University and Occupation variables differ significantly in the choice of accountant profession, while the variables of Gender and School Origin are not significantly different in the choice of accountant profession. The reasons behind the choice of accountant career by accounting students are mainly the reasons for income, career opportunities, job market opportunities, job flexibility, and social values.
Analisis Kinerja Keuangan PT Indofarma (Persero) Tbk Tahun 2010-2019 Lia Sari; Ita Purmnama Sari
Jurnal EKOBIS (kajian Ekonomi dan Bisnis) Vol 4 No 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
Publisher : Jurnal EKOBIS (kajian Ekonomi dan Bisnis)

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Abstract

The purpose of this study was to determine the financial performance of PT Indofarma (Persero) Tbk. 2010-2019 years. Analysis of the data used in this study is the analysis of financial ratios used to measure the company's financial performance, namely, liquidity ratios (current assets and cash ratios), solvency ratios (debt to equity ratios), profitability ratios (return on assets), and activity ratios. (working capital turnover). The sample taken from this research is the 2010-2019 financial statements. The data used is taken from the official website of the Indonesia Stock Exchange. The results of the study found that the financial performance of PT Indofarma (Persero) Tbk's current ratio and cash ratio showed that the company's financial performance in 2010-2019 was not good because the company had debt that was not covered by assets. Debt to equity ratio shows the company's financial performance is not good because the company is financed by debt. Return on assets shows the company's financial performance is not good because it has not been able to generate overall profits. Workingcapital turnover and total assets turnover shows that the company's financial performance is not good because the turnover of all assets is less effective.
KORELASI HUKUM AGAMA DAN ADAT: PENERAPAN SANKSI TERHADAP PELANGGARAN WISATAWAN DI BALI Laila Nurul Hidayati; Lia Sari; Salma Rifda Salsabila; Malkah Melia Oktavia; Aisyah Lashinta Dewi
Causa: Jurnal Hukum dan Kewarganegaraan Vol. 3 No. 2 (2024): Causa: Jurnal Hukum dan Kewarganegaraan
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3783/causa.v3i2.2952

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan dari hukum agama hindu dengan hukum adat Bali yang dapat berjalan seiringan tanpa menimbulkan suatu perselisihan diantara kedua aturan yang berlaku. Keberadaan hukum agama hindu dan hukum adat Bali saling melengkapi dan menjadi pedoman bagi masyarakat adat Bali maupun masyarakat umum yang berada di wilayah tersebut. Metode penelitian yang digunakan untuk menjabarkan mengenai hubungan antar hukum tersebut menggunakan metode kualitatif deskriptif yan ditinjau dari studi kepustakaan. Penggunaan metode ini dimaksudkan untuk menguraikan dan menganalisis data yang diperoleh lebih mendalam mengenai korelasi antara hukum adat dan hukum agama di Bali. Hasil dari penelitian ini menujukkan bahwa terdapat hubungan yang sangat erat antara dua hukum tersebut dan menciptakan peran pemerintah untuk terus menjaga keharmonisan masyarakat Bali sedangkan penerapan sanksi berdasarkan kesepakatan masyarakat adat yang berlaku. Maka dapat disimpulkan bahwa keberadaan kedua hukum tersebut memiliki pengaruh penting bagi masyarakat bali terutama untuk menjaga identitas dari masyarakat adat Bali.
HUKUM ADAT SUKU BUGIS DALAM PROSESI MAPPASIAREKENG DALAM PERSEPSI HUKUM ISLAM Shandya Alonso Eka Renanda; Rizka Mufidah Sari; Laila Nurul Hidayati; Lia Sari
Causa: Jurnal Hukum dan Kewarganegaraan Vol. 3 No. 3 (2024): Causa: Jurnal Hukum dan Kewarganegaraan
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3783/causa.v3i3.2954

Abstract

Tradisi berasal dari cipta, karsa, dan rasa manusia, sehingga berubah dan berkembang seiring dengan perkembangan manusia. Perkembangan yang dialami manusia adalah penting, dan tradisi diciptakan oleh dan untuk manusia. Keanekaragaman budaya adalah bagian dari kekayaan bangsa Indonesia. Dalam masyarakat Bugis Bone, perkawinan juga disebut mappabbotting, artinya menjalankan proses perkawinan. Perkawinan adalah ikatan keluarga yang lebih dekat dimana orang-orang saling membantu dan mendukung satu sama lain agar keluarga hidup dalam keharmonisan dan kedamaian. Dalam adat-istiadat Bugis, perkawinan adalah komponen sosial yang sangat penting. Masyarakat Bugis menganggap hubungan suami-istri tanpa prosesi perkawinan sebagai perbuatan yang sangat memalukan atau merusak harga diri (mappakasiri). Salah satu tradisi perkawinan yang dilakukan oleh masyarakat Bugis yaitu proses adat mappasiarekeng, yang melibatkan berbagai ritual dan perayaan yang memiliki makna khusus dalam budaya Bugis. Ketika menganalisis praktik perkawinan masyarakat Bugis dari perspektif hukum Islam, penting untuk memahami bagaimana adat istiadat tersebut selaras atau bertentangan dengan prinsip hukum Islam.
Co-Authors Aisyah Lashinta Dewi Irsan Ita Purmnama Sari Laila Nurul Hidayati Malkah Melia Oktavia Rizka Mufidah Sari Salma Rifda Salsabila Shandya Alonso Eka Renanda