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INDONESIA
COUNT: Journal of Accounting, Business and Management
Published by CV Fahr Publishing
ISSN : -     EISSN : 30266130     DOI : https://doi.org/10.61677/count.vi.8
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing Management Finance Management Strategic Management Operation Management Human Resource Management E-business Knowledge Management Corporate Governance Management Information System International Business Business Ethics and Sustainability Entrepreneurship Islamic management Islamic Banking Islamic Marketing Islamic Human Resources Islamic Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
THE EFFECT OF COMPANY SIZE, LEVERAGE, CSR COSTS AND PROFITABILITY ON COMPANY VALUE: (In Manufacturing Industry Companies Listed on the Indonesia Stock Exchange 2017-2021) Rahandhika Ivan Adyaksana
Count : Journal of Accounting, Business and Management Vol. 1 No. 2 (2023): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.8

Abstract

This study aims to examine the effect of firm size, leverage, CSR costs and profitability on firm value. The sampling technique used in this study was purposive sampling. The number of samples in this study were 33 manufacturing companies listed on the Indonesia Stock Exchange for 2017-2021. The analysis technique used is multiple linear regression analysis. The results of the study show that firm size, leverage, CSR costs have no significant effect on firm value, while profitability has a significant positive effect on firm value. Keywords: company size, CSR costs, profitability, firm value
COMMON SIZE ANALYSIS AT PT ADARO ENERGY INDONESIA TBK BEFORE AND DURING COVID – 19 Baniady Gennody Pronosokodewo; Nur Ika Yuliastuti; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 2 (2023): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.39

Abstract

The global health crisis in the form of the Covid-19 pandemic has a major impact on national economic activities and the global economy. The Covid-19 phenomenon is very influential on companies - large to small companies. This analysis uses the common size method. This method is very helpful in reading financial statements. Changes that occur in the statement of financial position or profit and loss can be detected quickly and permanently. The study intends to analyze the financial performance of PT Adaro Energy Indonesia Tbk before and during Covid-19 using the common size analysis method. In this study, the technique of comparative descriptive analysis between years was used. The research uses annual report data. The data used is the time range from 2018 to 2021.The results of the analysis of the research show (1) the company's short-term financial condition in terms of current assets did not experience significant changes in 2018- 2021. (2) short-term financial conditions seen from current liabilities tended to increase during the year, on the contrary, long-term liabilities decrease. (3) For equity from 2018 to 2019 and from 2020 to 2021, it has decreased but is still around 59%. (4) Common size analysis of PT Adaro Energy Indonesia's income statement shows that the percentage of net profit to operatingincome will increase in 2021 to 25.7%.
COMPANY HEALTH LEVEL ANALYSIS WITH FINANCIAL ASPECTS AT PT PERUSAHAAN GAS NEGARA TBK Baniady Gennody Pronosokodewo; Tantri Dyah Ayu Lestari; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 2 (2023): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.40

Abstract

The company's financial health information is needed to protect the company's existence from competitors. Companies that need to be assessed for their financial health are State-Owned Enterprises, therefore the Minister of State-Owned Enterprises Decree No: Kep-100/MBU/2002 appears to assess the soundness of SOEs. This study aims to determine the level of financial health of the company at PT Perusahaan Gas Negara (Persero) Tbk for the period 2018-2021. By using eight (8) indicators, namely: Return On Equity (ROE), Return On Investment (ROI), Current Ratio, Cash Ratio, Collection Periods (CP), Inventory Turnover (PP), Total Asset Turn Over (TATO) , Ratio of total own capital to total assets. The results of the discussion can be seen that the financial performance of PT Perusahaan Gas Negara (Persero) Tbk in the last four years is in an unhealthy condition, it is hoped that the company will be able to improve the level of financial health.
ANALYSIS OF FINANCIAL PERFORMANCE OF PT ASTRA AGRO LESTARI TBK IN THE PERIOD BEFORE AND DURING THE COVID-19 PANDEMIC USING THE ECONOMIC VALUE ADDED APPROACH Hanifah Nur Hidayah; Baniady Gennody Pronosokodewo; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 2 (2023): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.41

Abstract

The COVID-19 pandemic has made various changes in every aspect of life, one of which is the industrial world. Economic uncertainty raises a lot of speculation which sectors will benefit and lose. This study uses the Economic Value Added (EVA) approach. This method is an indicator of the added value of an investment every year in a company, with this method can see the added economic value during a certain period and can be one way to assess the company's performance. This study aims to provide an overview of the impact on PT Astra Agro Lestari Tbk during the Covid-19 pandemic, and analyze the company's financial performance using the Economic Value Added (EVA) analysis method. This study uses a descriptive analysis technique with a quantitative approach. This study uses secondary data in the form of financial statements obtained from the financial statements of PT Astra Agro Lestari Tbk for the 2018-2021 period.
THE INFLUENCE OF CURRENT RATIO, DEBT TO EQUITY RATIO, NET PROFIT MARGIN, AND SALES GROWTH ON FINANCIAL DISTRESS CONDITIONS Nur Aini Tri Amanah; Baniady Gennody Pronosokodewo; Ratna Pumama Sari
Count : Journal of Accounting, Business and Management Vol. 1 No. 2 (2023): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.42

Abstract

The transportation sector in Indonesia is one of the most important sectors that determines the level of competitive advantage of the Indonesian economy. Companies that experience a decrease in revenue can threaten the survival of the company, resulting in financial distress (financial distress). This study aims to determine the Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Sales Growth in influencing financial distress in transportation companies in Indonesia. This study used a purposive sampling method which produced a sample according to the criteria, namely 12 transportation companies. The analysis used is logistic regression analysis with SPSS statistical tools. The results of the hypothesis test show that the Current Ratio has a significant negative effect on financial distress, while the Debt to Equity Ratio, Net Profit Margin, and Sales Growth have no effect on financial distress.
THE IMPACT OF SERVQUAL DIMENSIONS ON CUSTOMER LOYALTY Andika Septi Yawan; Adhi Prakosa; Anindita Imam Basri; Arif Sudaryana; Fikri Farhan
Count : Journal of Accounting, Business and Management Vol. 2 No. 1 (2024): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v1i2.105

Abstract

The need for an internet network is important. This study aims to predict the impact of SERVQUAL dimensions of internet service providers on customer loyalty in Indonesia. This research is quantitative research with SEM-PLS analysis. Data collection by questionnaire, with a sample of 115 internet service provider (ISP) customers in Yogyakarta. The test results with the structural model are responsiveness and empathy do not affect customer loyalty.
HALAL BUSINESS TRANSFORMATION: MEETING CHALLENGES AND OPPORTUNITIES IN THE AGE OF TECHNOLOGY Linatul Uyun
Count : Journal of Accounting, Business and Management Vol. 2 No. 1 (2024): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v1i2.141

Abstract

This study aims to develop an effective digital transformation model for halal businesses in the modern era, with a focus on improving operational efficiency, customer satisfaction, and global competitiveness. The research method uses a mixed methods approach, combining a quantitative survey of 200 halal businesses in Indonesia and in-depth interviews to explore experiences and challenges in the adoption of digital technology. The results showed that 85% of respondents reported an increase in operational efficiency, 75% noted an increase in customer satisfaction, and there was an average operational cost reduction of 15%. Linear regression analysis showed a significant positive relationship between technology adoption and improved business performance. In addition, the study identified challenges such as resistance to change and limited digital literacy, and suggested solutions through training, collaboration with technology companies, and government policy support. The global usefulness of this research lies in providing a framework that can be adopted by halal businesses in different countries to improve competitiveness and economic sustainability in an increasingly competitive global market

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