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All Journal Jurnal Manajemen Terapan dan Keuangan El Dinar JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JOURNAL OF ECONOMIC SCIENCE Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business PROCEEDINGS Edukasi Islami: Jurnal Pendidikan Islam Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Riset Terapan Akuntansi Journal of Islamic Accounting and Finance Research Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Jurnal Pajak dan Bisnis (Journal of Tax and Business) Al-Buhuts (e-journal) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Asian Journal of Management Analytics Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Karya Abdi Masyarakat Journal of Creative Student Research Journal of Student Research Jambi Accounting Review (JAR) Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis JETBIS Jurnal Manajemen dan Ekonomi Kreatif Manajemen Kreatif Jurnal JURNAL EKONOMI BISNIS DAN MANAJEMEN Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Ekalaya : Jurnal Ekonomi Akuntansi Bisma : Business and Management Journal Jurnal Ekonomi Bisnis dan Manajemen Student Research Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Indonesian Journal of Economic & Management Sciences (IJEMS)
Ratih Kusumastuti
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Transportation Other

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Journal : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce

 1 
Literature Review: Analisa Dampak Dari Financial Ratio Dan Firm Size Terhadap Kondisi Financial Distress Rodisna Marselin Sitompul; Sri Andini; Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1089

Abstract

Financial distress is an event of financial downturn of the company which is the beginning of the liquidation of the company. The purpose of this study is to analyze the effect of financial ratio and firm size variables on the company's financial distress. Leverage, profitability, and liquidity are the types of ratios to use. The research method used was with literature review and used 12 relevant journal articles. The conclusion of this study is that profitability variable that influence financial distress conditions while liquidity and leverage variables do not affect these conditions. Company size as the last variable also does not have a significant influence on financial distress.
Analisis Komparatif Kinerja Keuangan Sebelum Dan Sesudah Akuisisi (Studi Kasus: PT Sumber Alfaria Trijaya Tbk Periode 2017-2018 Dan 2020-2021) Rini Oktaviani Putri; Puan Maharanti; Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1090

Abstract

Acquisition is a type of company development strategy employed by corporations. The financial success of the company is impacted by acquisitions. An organization can determine the outcomes of its operational actions by its financial performance, which is represented by numerical figures. Financial ratios can be used to confirm financial performance. In this study, financial performance for the years 2017–2018 and 2020–2021 is measured and contrasted before and after PT Sumber Alfaria Trijaya Tbk was acquired. Descriptive and comparative methods, as well as quantitative methodology, are used in this kind of research. Secondary data is derived from the financial accounts (annual report). The current ratio and the return on investment before and after the acquisition differed significantly, according to the analysis's findings. As a ratio of debt to total assets and sales before and after the transaction, there has been no discernible change.
Analisis Kinerja Keuangan pada Perusahaan Daerah Air Minum (PDAM) Sebelum dan Selama Pandemi Covid-19 (Studi Kasus PDAM Tirta Dharma Batanghari Periode 2017-2021) Siti Umami Khikmah; Sintya Dame Kristin S; Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1093

Abstract

As one of the Regional Owned Enterprises (BUMD), the main function of the regional drinking water company (PDAM) is a social function, namely providing and distributing clean water to the community. In addition, the PDAM must also gain profits so that operational activities can be sustainable and increase regional income. To measure sales of this function, an analysis of the PDAM's financial performance is carried out. The purpose of this study was to determine the health and financial performance of PDAM Tirta Batanghari from 2017 to 2021 before, during and after Covid-19. This type of research is quantitative research with documentation studies. The results of this study indicate that the PDAM's financial performance for 5 years has obtained good management costs, is liquid in fulfilling current liabilities but the profit earned has not been stable.
Analisa Rasio Profitabilitas Dan Rasio Likuiditas (PT. Pos Indonesia) Hafiz Assiddiqi; Hari Anugrah; Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1094

Abstract

The budget reports of an organization are assessed by investigating monetary proportions. There are several categories of financial ratios, including profitability, leverage, and liquidity ratios. This study utilizes auxiliary information acquired by implication from PT Pos Indonesia's fiscal summaries by estimating liquidity proportions (Current Proportion, Speedy Proportion and Money Proportion) and productivity proportions (Net revenue, Return on Resources and Return on Value). Financial ratios are the focus of this study, which employs a quantitative approach and a descriptive analysis model to determine whether or not the values of these ratios comply with industry standards. The evaluation of PT Pos Indonesia's financial performance reveals financial performance fluctuations or instability based on the findings of the research.
Pengungkapan Laporan Keuangan Konsolidasi Berdasarkan PSAK 4 Pada PT.Telekomunikasi Indonesia Tbk. Putri Afrilia; M. Rizal Dika Putra; Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1096

Abstract

This study aims to understand the disclosure requirements of consolidated financial statements based on PSAK 4 at PT.Telekomunikasi Indonesia Tbk. This research is a qualitative research using descriptive analysis method and comparative analysis. Based on the results of this study it was concluded that the combined report of PT Telekomunikasi Indonesia Tbk was prepared in accordance with the 2009 revised PSAK 4 which refers to the combined and separate financial statements. In addition, it is ensured that all companies listed on the Indonesia Stock Exchange (IDX) have prepared their financial statements in accordance with accounting standards in force in Indonesia and regulations stipulated by the Financial Services Authority (OJK).
Literature Review: Pengaruh Kebijakan Dividen Dan Profitabilitas Terhadap Nilai Suatu Perusahaan Novi Rahmadani; Desy Safitri; Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1097

Abstract

Firm value plays an important role in showing the prosperity of shareholders in the company. A company must be profitable to return its assets, shareholder equity, and sales within a certain time frame. This study aims to investigate how profitability and dividend policy impact firm value. The literature review was used in this study as a methodology, which involves collecting and analyzing findings from articles on the subject under discussion. Based on the research conducted, this study concludes that the value of a company is caused by many causes and whether dividend policy and profitability have an impact on the value of the company is still objective depending on the methods, variables, and objects used.
Co-Authors A.A. Ketut Agung Cahyawan W Abdilla Rungki P Abu Muna Almaududi Ausat Achmad Hizazi Adib Asyraf Adib Adinata Kurnia Putra Adisti Wulandari Afrizal Agnes Soukotta Agus Kurniawan Dly Agustian Zen Agustinus Nicolas Saputra Ahmad Amri Firdaus Ahmad Mukhlis Alif Al Ghifari Pulungan Alvin Andika Putra Alviony Intania Andang Fazri Annisa Rahmadhani Ariny Asyhari Arjang Arjang Arum, Enggar Diah Puspa Arya Satria Atar Satria F Aulia Suci Rahmadani Ayudia Febrihartini Azira Annisa Nelya Gustina Bambang Ismaya Bangkit Hamonangan Simangunsong Billy Akbar Juantara Bobi Sadli Cherlita Anjani Chintiya Mayliana Dada Suhaida Danil Alfajri Dea Agung Nugraha Dea Putri Anggraini Derist Touriano Derist Touriano Derist Touriano Desy Safitri Dewi Fitriyani Dewi Sutra Dhiya Ulhaq Dian Octama Putra Diksi Metris Dinda Agung Trisna Dini Martinda Lestari Dion Pramudana Dios Nugraha Putra Dista Anggini Ditha Yolanda Ramadhani Egi Rodlia Fitri Endang Fatmawati Enggar Diah P.A Erma Yani Farhan Adin Saputra adin Farid Ardyansyah Fatmawati Fatmawati Fenni Juniati Manurung Feri Irawan Fernadi Abi Wijaya Fikri Haiqal Al Fauzan Fitri Setya Ningrum Fitriani Fitriani Fitrini Mansur FRANCO BENONY LIMBA Glisina Dwinoor Rembulan Hafiz Assiddiqi Hakima Maris Hakima Maris Hari Anugrah Hasbi Ashshiddiqi Hazman Tharis Hendra Railis Hendri Hermawan Adinugraha I KETUT KUSUMA WIJAYA Ida Rosinta Ikhdan Fatih Hanif Ilham Wahyudi Inggrit Syahla Octalin Isbul Waton Iskandar Sam Iskandar Sam Jabida Latuamury Jaiyanti Jaiyanti Jusmarni Kartika Malika Putri Kartika Sari Klemens Mere Latresia Aprilia Br. Sitepu Lia Atthahira Rusadi Lindawati Kartika Lovia Nur Puspita Lovinza Lovinza Luluq il Jannah M Rapi Saputra M. Ihsan Dacholfany M. Khairun Najmi Ali M. Rizal Dika Putra M. Tio Riyando Maria Cristina Raja Maruf, Irma Rachmawati Mekar Meilisa Amalia Mimi Sintia Nodera Misni Erwati, Misni Mochamad Badar Ranu Widakso Muhammad Ali Najib Muhammad Febriansyah Muhammad Firdaus Saputra Muhammad Ridwan Muhammad Syahratul Ikhsan Muhsin Muhsin Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Musdalifa Musdalifa Muthmainah Mursidin Muthmainnah Mursidin Mutiara Kinanti Nany Anggriany Natasya Febrina Nelsi Adryana Netty Herawaty NI PUTU AYU KARTIKA SARI DEWI Nico Afrizela Nieko Siregar Ning Intan Novrianti Nisriinaa Faihaa Farhha Azwar Novi Rahmadani Nur Sangkut Nurnadia Nurul Tsalatsa Azizah Ocha Ananda Okta Adi Saputra OKta Paula Agustina Sitorus Prihastuti, Asepma Hygi Puan Maharanti Putri Afrilia Putri Amelia Mailensun Putri Handayani Rafmil Kurniawan Rahayu Rahayu Rahma Deni Putri Haimda Rahmadina Rahmadina Raja Sharah Fatricia Rani Amalia Rara Rara Reni Indah Kurnia Reni Yustien Retha Tesalonika S Revina Zahara Rian Adi Guna Ricgo Putra Andalas Rifal Dwi Putra Rifka Lusiana Sinurat Rifki Abdul Malik Riko Mersandro Permana Rinda Lestari Rini Oktaviani Putri Riski Hernando Rodisna Marselin Sitompul Rts Dheby Dwi Thamara Rudy Haryanto Sabina Dewanda Putri Saipul Al Sukri Salman Jumaili Salman Jumaili Salsabila Ardelia Indra Sarni Handayani Puspita Sari Sevia Pasaribu Silvy Sondari Gadzali Sintia Marselina Sintya Dame Kristin S Siti Sarra Siti Umami Khikmah Sitti Nur Alam Sri Andini Sri Devi Andriani Sri Mulyono Sri Rahayu Sry Rosita Steven Wilsen Sudadi Sudadi Suhardi Suhardi Sumarsid Sumarsid Surachman Surachman Susfayetti Syafira Ramadhani Syahmardi Yacob Tanti Widia Nurdiani Taufiq Akbar Dewi Fidrdaus Taufiq Akbar Dewi Firdaus Tegar Zaki Hanafi Teguh Setiawan Wibowo Tiar Natalia Simarmata Tiara Risonia Somad Titania Nurul Haliza Tri Agil Azhari Uli Budi Yanti S Umi Hidayati Villya Marsheela Putri Vivi Indah Sari Wahyu Wiguna Warda Mumtaza Wendy Wenaldo Widad Yuliawati Mokhtar Widya Ayu C Windi Rahayu Setia Ningsih Wiwik Tiswiyanti Yeremia Lie Yono Yuliana Yuliana Yumiza Aprilia Putri Zaimah Zaimah Zulma, Gandy Wahyu Maulana