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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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Analisis Penjualan dan Perputaran Pada Pertumbuhan Modal Kerja Terhadap Daya Laba Pt. Ace Hardware Indonesia, Tbk Tahun 2019-2022. Villya Marsheela Putri; Ratih Kusumastuti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1109

Abstract

The purpose of this study is for companies to analyze the effect of the variable growth of working capital turnover and sales on company profitability. In this study, researchers used financial report data from PT. Ace Hardware Indonesia, Tbk. and The data used in this research is secondary data from 2019-2022. The data collection method itself uses the documentation method. Where the results of this study have a significant effect on profitability while working capital has a negative and significant effect on profitability. In this study, researchers recommend that companies can utilize and also process resources so that they are effective in order to increase profits from the company so that increased profitability of the company can be achieved.
Sistem, Mekanisme dan Permasalahan Pemeriksaan Keuangan di Indonesia Muhammad Syahratul Ikhsan; M. Khairun Najmi Ali; Ratih Kusumastuti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1114

Abstract

The Supreme Audit Agency (BPK) is a government organization responsible for examining how the government spends its money. BPK is headquartered in the national capital and has representatives in every province. The responsibilities of BPK's audits include financial audits, performance audits, and audits with specific objectives. Financial audits cover the state's revenue and expenditure, as well as regional revenue and expenditure. The high level of corruption in Indonesia has led to some individuals becoming wealthy while others struggle. The causes of corruption also include the misuse of government funds by both the central and regional governments. BPK is responsible for ensuring that public institutions are run ethically and effectively. It oversees corruption by investigating and taking action against those responsible
Analisis Laporan Arus Kas Untuk Menilai Kinerja Keuangan Pada Hybe Corporation Widad Yuliawati Mokhtar; Dista Anggini; Ratih Kusumastuti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1187

Abstract

One of the company's asset accounts, cash plays an important role in financing the company's operations. The actual cash position in the company's operational activities is disclosed in the statement of cash flows. Cash flow ratios can be used to assess how an organization's financial performance has changed from year to year. The purpose of this research is to ascertain how the financial performance of HYBE CORPORATION can be evaluated using a cash flow statement using a quantitative descriptive approach. The study findings show that HYBE CORPORATION's financial performance is not stable. If we look at it globally, the cause of this is due to Covid-19 from 2020–2021, and research data also shows an increase in 2022, as seen from HYBE CORPORATION's financial performance based on research on cash flow reports using the cash flow ratio during the analysis period.
Analisis Profitabilitas Terhadap Bank Syariah Indonesia (BSI) Sebelum Dan Setelah Merger Yumiza Aprilia Putri; Kartika Malika Putri; Ratih Kusumastuti
Student Scientific Creativity Journal Vol. 1 No. 4 (2023): Juli : Student Scientific Creativity Journal
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i4.1592

Abstract

The merger of Islamic Banks is to encourage larger Islamic banks to participate in the global market and to become a catalyst for Islamic economic growth in Indonesia. In addition, the merger of Islamic banks is considered more efficient in raising funds, operations and spending. Therefore, this study aims to determine the financial performance of Bank Syariah Indonesia before and after the merger. The object of this study is the financial statements of Bank Syariah Indonesia for 2018 – 2021. The method used is descriptive quantitative with the aim of analyzing BSI profitability before and after the merger. The types of data used are primary and secondary data obtained from several journals and the official website of the Indonesia Stock Exchange and the official website of Bank Syariah Indonesia (BSI). The results showed that there was no increase that was too specific between before and after the merger was carried out, where each company had its own operational and non-operational costs if the merger was not automatically carried out, so looking at the assets owned by each company, it can be said that the merger should be done. At the time the merger was carried out because the costs incurred by the company from all costs due to the implementation of the merger were more profitable than before the merger.
ANALISIS PERAN AKUNTANSI KEPERILAKUAN DALAM MENGHADAPI KINERJA ORGANISASI DI PT INDOFOOD M Rapi Saputra; Ikhdan Fatih Hanif; M. Tio Riyando; Ratih Kusumastuti
Journal of Student Research Vol 1 No 4 (2023): Juli: Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i4.1564

Abstract

This purpose of this study is to analyze the role of behavioral accounting in addressing organizational performance at PT Indofood, a leading food and beverage company in Indonesia. Behavioral accounting focuses on understanding and influencing the behavior of individuals within an organization to improve performance. The study explores the application of behavioral accounting techniques and their impact on the overall performance of PT Indofood. By examining the relationship between behavior and organizational outcomes, this analysis provides insights into the effectiveness of behavioral accounting in enhancing performance and achieving organizational goals. The findings highlight the importance of integrating behavioral accounting practices in PT Indofood's management strategies to foster a positive work environment, enhance employee motivation, and ultimately improve organizational performance
ANALISA KINERJA KEUANGAN PADA PT. BANK RAKYAT INDONESIA (BRI) UNIT SIMPANG RIMBO Luluq il Jannah; Abdilla Rungki P; Ariny Asyhari; Ratih Kusumastuti
Journal of Student Research Vol 1 No 4 (2023): Juli: Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i4.1565

Abstract

Performance appraisal aims to determine progress and to increase the trust of external parties. There are two types of assessment of company performance, namely the assessment of financial performance and non-financial performance. Financial performance is an analysis carried out to see how far a company has carried out by using the rules of financial implementation properly and correctly. The research methodology used is based on data and data sources, data collection methods, operational definitions, and analytical methods. The analytical method used is financial ratio analysis which is a form of quantitative analysis. In 2020, the current ratio, quick ratio and cash ratio are respectively 115%, 66% and 52% and in 2021 they are 113%, 64% and 53%. The cash turnover ratios in 2020 and 2021 are 2 times and 4 times. Debt to Asset Ratio in 2020 and 2021 is 46% and 41%. Working capital turnover for 2020 and 2021 is 2 times and 4 times. Fixed asset turnover for 2020 and 2021 is 0.23 times, and 0.28 times. Meanwhile, total asset turnover for 2020 and 2021 is 0.12 times and 0.16 times. The net profit margin in 2020 and 2021 is 37% and 35%. After conducting research on the performance of the BRI Simpang Rimbo Besar Unit, it can be concluded that the performance of the BRI Simpang Rimbo Besar Unit for the periods of 2020 and 2021 from a liquidity standpoint is quite good as well as from a solvency perspective. is good enough. However, in terms of activity and profitability, the performance of BRI Simpang Rimbo Unit is not good. For this reason, the authors suggest that the BRI Simpang Rimbo Besar Unit further improve promotions and service levels to attract potential customers
ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS DALAM MENGUKUR KINERJA KEUANGAN PADA PT. UNILEVER INDONESIA TBK TAHUN 2020 – 2022 Lovia Nur Puspita; Adinata Kurnia Putra; Ratih Kusumastuti
Journal of Student Research Vol 1 No 4 (2023): Juli: Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i4.1566

Abstract

This article aims to analyze the financial performance of PT. Unilever Indonesia Tbk during the 2020-2022 period using liquidity ratios and solvency ratios. Liquidity ratios and solvency ratios are used as a tool to evaluate a company's ability to meet short-term and long-term financial obligations. This study collects financial data of PT. Unilever Indonesia Tbk from annual financial reports for the 2020-2022 period. The liquidity ratios used in this analysis include the current ratio, cash ratio, and quick ratio. Meanwhile, the solvency ratios used include the ratio of debt to equity and the ratio of long-term debt to equity
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.
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