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All Journal Jurnal Pengabdian Masyarakat Nusantara Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Kendali Akuntansi
Anita Eka Pratiwi
Universitas 17 Agustus 1945 Surabaya
Humanities Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN FARMASI TAHUN 2019-2021 Renata Maulita Wijaya; Maria Yuliana Postel; Anita Eka Pratiwi; Laila Putri Hidayati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.083 KB) | DOI: 10.56910/gemilang.v3i1.300

Abstract

Untuk mengukur keberhasilan perusahaan, maka perlu dilakukan evaluasi penilaian kinerja keuangan perusahaan. Sehingga perlu dilakukan sebuah analisis, analisis ini dapat dilakukan dengan membandingkan angka-angka keuangan dengan standar tertentu. Penelitian ini bertujuan untuk menganalis perbandingan kinerja keuangan pada perusahaan PT Phapros Tbk, PT Industri jamu dan Farmasi Sido Muncul Tbk, PT Merck Indonesia dan PT Pyridam Farma Tbk pada tahun 2019-2021. Penelitian dilakukan berdasarkan data-data keuangan yang diperoleh dari situs web resmi perusahaan. Jenis data yang digunakan adalah data kualitatif. Sumber data dalam penelitian ini adalah data sekunder, data yang digunakan adalah data laporan keuangan tahunan dari PT Phapros Tbk, PT Industri Jamu dan Farmasi Sido Muncul Tbk, PT Merck Indonesia, PT Pyridam Farma Tbk.
Pengaruh Intensitas Aset Biologis, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Pengungkapan Aset Biologis Anita Eka Pratiwi; Nur Hidayati; Irma Retno Dewi; Tri Ratnawati
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.616

Abstract

The finance position describes the company’s position so that it can assist in analyzing the company’s performance. Biological asset accounting policies must be presented so that interested parties can understand the performance of biological assets. This study aims to determine the effect of biological asset intensity, company size, and audit quality on the disclosure of biological assets. The result of this study indicate that the variables of biological asset intensity and company size have a significant positive effect on the disclosure of biological assets while audit quality has no effect on the disclosure of biological assets.
Pelatihan Dan Pendampingan Akuntabilitas Berbasis Digital Di Desa Cupak Kabupaten Jombang Bella Dwi Ari Puspita K; Renata Maulita Wijaya; Anita Eka Pratiwi; Afifah Yusfi Rahmalia; Maylizza Putri Dyansyah
Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 2 (2023): Juni: Jurnal Pengabdian Masyarakat Nusantara
Publisher : Universitas Muhammadiyah Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57214/pengabmas.v5i2.295

Abstract

Micro, small and medium enterprises (MSMEs) do not understand the importance of accountability, they have not been able to prepare financial reports based on financial accounting standards for micro, small and medium enterprises (SAK EMKM), and the use of digital technology in preparing financial reports has not been properly utilized by business actors. MSMEs. This community service activity aims to increase the perceptions of MSMEs in Cupak Village, Ngusikan District, Jombang Regency, East Java Province regarding the urgency of financial accountability for the business being carried out along with literacy in implementing SAK EMKM using digital, user-friendly accounting media. The method uses lectures, training and mentoring, the objects of community service activities are MSMEs actors in Cupak Village, Ngusikan District, Jombang Regency, East Java Province. The results achieved from this activity are increased understanding of the importance of business accountability and the implementation of financial records in accordance with SAK EMKM with user friendly digital accounting media. The mentoring fund training program makes MSMEs actors in Cupak Jombang understand the importance of accountability, this mentoring program makes MSMEs actors familiar with digital accounting information systems.
Co-Authors Afifah Yusfi Rahmalia Bella Dwi Ari Puspita K Irma Retno Dewi Laila Putri Hidayati Maria Yuliana Postel Maylizza Putri Dyansyah Nur Hidayati Renata Maulita Wijaya Tri Ratnawati