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Analysis of the Financial Performance of State-Owned Enterprises in the Infrastructure Sector Listed on the Indonesia Stock Exchange Gabriela Berlian Eman Jacobus; Hendrik Gamaliel; Christian Victor Datu
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2458

Abstract

State-Owned Enterprises are business entities whose capital is mainly sourced from the state and has a role in providing for society's needs. This research aims to find out and compare the performance of companies that focus on the company's financial aspects based on the assessment of eight financial ratio indicators in the Decree of the Minister of SOEs Number: KEP-100/MBU/2002 on state-owned companies in the infrastructure sector on the IDX in 2019-2021. This research used descriptive qualitative method. The results showed that PT. Telekomunikasi Indonesia Tbk and PT.Wijaya Karya Bangunan Gedung Tbk are the state-owned company with a healthy financial performance from 2019 to 2021.
Penerapan aplikasi digital dalam penyusunan laporan keuangan pada usaha mikro: Studi kasus pada 7W Coffee Natasha Maria Angela Pontoh; Hendrik Gamaliel; Peter M. Kapojos
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.109

Abstract

Information technology has a significant impact on Accounting Information Systems (AIS) in Micro, Small and Medium Enterprises (MSMEs). One application that has been developed is "AkuntansiKu" which can assist in presenting financial reports programmed into the application system, such as the Income Statement, Statement of Changes in Capital, and Cash Flow Statement. This study aims to investigate whether the application of digital applications can facilitate the presentation of financial statements in accordance with standards. The analysis method used is descriptive qualitative analysis by collecting data through interviews. The results showed that the application of digital applications such a s "AkuntansiKu" can help MSMEs in presenting complete financial reports and in accordance with standards. This provides great benefits for companies in producing an easier recording process and accountable reporting.