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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Kendali Akuntansi
Irma Retno Dewi
Universitas 17 Agustus 1945 Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2019-2021 MENGGUNAKAN ANALISIS RASIO KEUANGAN: (Studi Kasus: PT Unilever Tbk, PT Indofood Sukses Makmur Tbk, dan PT Sentra Food Indonesia Tbk) Nur Hidayati; Irma Retno Dewi; Avilla Anggun Arisendy; Gustaf Ikhsan Romadhoni
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 | DOI: 10.56910/gemilang.v3i1.336

Abstract

Laporan keuangan merupakan catatan tertulis yang menyampaikan aktivitas bisnis dan kinerja keuangan suatu perusahaan. Penilaian tingkat keuangan perusahaan dapat dialkukan dengan metode analisis laporan keuangan perusahaan. Untuk mengetahui kinerja keuangan perusahaan dalam kondisi yang baik dengan cara melakaukan analisis rasio. Perusahaan Manufaktur merupakan perusahaan yang kegiatannya membeli bahan baku kemudian mengolah bahan baku dengan mengeluarkan biaya - biaya lain menjadi barang jadi yang siap dijual. Penilitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan perusahaan sub sektor makanan dan minuman periode 2019-2021 yang terdaftar di Bursa Efek Indonesia meliputi, PT Unilever Indonesia Tbk, PT Indofood Sukses Makmur Tbk, dan PT Sentra Food Indonesia Tbk. Rasio keuangan yang digunakan adalah Current Ratio, Quick Ratio, Rata-rata Umur Piutang, Rata-rata Umur Persediaan, Perputaran aktiva tetap, Perputaran total aktiva, Debt to Ratio Assets Ratio, Time Interest Earned, Fixed Charge Coverage, Profit Margin, Return On Total Assets, Return On Equity, Price Earning Ratio, Deviden Yield, dan Rasio Pembayaran Deviden. Jenis data yang digunakan dalam penelitian ini adalah deskriptif kualitatif yang bersumber dari dokumen laporan keuangan perusahaan manufaktur sub sektor makanan dan minuman periode 2019-2021 yang terdaftar di Bursa Efek Indonesia.
Penelitian Pemetaan Potensi Hasil Pertanian Di Desa Cupak Kabupaten Jombang Angga Dutahatmaja; Irma Retno Dewi; Avilla Anggun Arisendy
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 1 (2023): Juni: Prosiding Seminar Nasional Manajemen dan Ekonomi,
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/semnas.v2i1.148

Abstract

Agriculture can be introduced to the community through outreach involving the use of questionnaires, training, and assistance in making food from agricultural products. In this activity, Matching Fund Real Work Lecture students have developed tools and equipment used to support socialization events for making food from agricultural products so that they can be used for a long time and provide benefits to the community. Apart from that, the Matching Fund Real Work Lecture students also created publication articles and activity videos to introduce profiles and methods for making food from agricultural products. There is a socialization stage, the community is given an understanding of the importance of innovation to increase the selling value of agricultural products. For example, teaching about Porang plants, which are not only sold raw, but can also be processed into flour and made into village food. Furthermore, the mentoring stage is carried out to ensure that participants understand their duties and responsibilities and maintain good coordination during the event. The results of the dissemination of Training and Making Village Typical Products with Agricultural Product Diversification have shown a positive impact. Students of the Matching Fund Real Work College and the people of Cupak Village have succeeded in producing processed products such as cookies, kastengel, cendol and cireng.
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.
Co-Authors Angga Dutahatmaja Anita Eka Pratiwi Avilla Anggun Arisendy Gustaf Ikhsan Romadhoni Nur Hidayati Tri Ratnawati