Analisis Akuntabilitas dan Transparansi dalam Pengelolaan Bantuan Langsung Tunai (BLT) Tahun 2021 di Desa Kota Raja, Kabupaten Tanjung Jabung Timur
(Andi Uliyanti, Ratih Kusumastuti, Muhammad Ridwan)
DOI : 10.61132/jubid.v2i3.624
- Volume: 2,
Issue: 3,
Sitasi : 0 30-Jun-2025
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| Last.06-Aug-2025
Abstrak:
This study aims to determine the accountability and transparency in the management of Direct Cash Assistance (BLT) in Kota Raja Village, Tanjung Jabung Timur Regency. This study was conducted using a qualitative descriptive method. The types of data used are primary data and secondary data. The data collection techniques used were questionnaires and observations. The population in this study was The population in this study were 40 village government officials, namely the Village Head, Village Secretary, Planning Head, Finance Head, RT Head, Hamlet Head and BPD members consisting of the BPD Chair, BPD Deputy Chair, BPD Secretary, Several BLT Recipient Communities in Kotar Raja Village. The data analysis method used in this study is a quantitative descriptive method. The results of this study indicate that the management of Direct Cash Assistance (BLT) in Kotar Raja Village has implemented the principles of Accountability and Transparency.
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2025 |
Penerapan Penganggaran Pada Organisasi Sektor Publik Ikatan Pemuda Mahasiswa Koto Majidin-Jambi (IPMKM-J)
(Sahrani Amalia, Ratih Kusumastuti)
DOI : 10.58192/profit.v3i1.1661
- Volume: 3,
Issue: 1,
Sitasi : 0 13-Dec-2023
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| Last.07-Jul-2025
Abstrak:
This study aims to find out how the Koto Majidin-Jambi Student Youth Association (IPMKM-J) implements a budgeting system on every incoming and outgoing fund that they will use in implementing the IPMKM-J work program. The method used in this study is qualitative method, which is a method that collects data which is then explained in words. Primary data were obtained from observations and interviews conducted with parties involved in IPMKM-J and secondary data were obtained from literature studies such as scientific journals, books, and e-books. The result of his research is that IPMKM-J has implemented a budgeting system in preparing budgets for the work programs they hold. The budgeting they made was the Draft Cost Budget (RAB).
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2023 |
Pengaruh Audit Internal, Dan Pengendalian Internal, Terhadap Good Corporate Governance (Studi Kasus PTPN VI)
(Muhammad Syahratul Ikhsan, Ratih Kusumastuti, Susfa Yetti)
DOI : 10.58192/profit.v2i4.1364
- Volume: 2,
Issue: 4,
Sitasi : 0 26-Sep-2023
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| Last.07-Jul-2025
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Good Corporate Governance plays an important role in facilitating long-term growth, profitability and competitive advantage of companies in the global business landscape. Especially for organizations that have embraced transparency and openness, strong corporate governance practices serve as a shield against the common challenges that companies face in the contemporary business environment. Therefore, in accordance with this perspective, State-Owned Enterprises (BUMN) must also have the ability to adhere to the principles of Corporate Governance (Sanjaya et al., 2016).
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2023 |
PENGUKURAN KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA DENGAN PENDEKATAN MAQASHID SYAARIAH INDEX DAN COMPERATIVE PERFORMANC INDEX
(Ning Intan Novrianti, Sevia Pasaribu, Ratih Kusumastuti)
DOI : 10.55606/jebaku.v3i2.1866
- Volume: 3,
Issue: 2,
Sitasi : 0 23-Jul-2023
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| Last.19-Aug-2025
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Penelitian ini bertujuan untuk mengukur kinerja keuangan komersial syariah perbankan di Indonesia dengan Maqashid Syariah Index dan Comparative Performance Index. Rancangan penelitian menggunakan data kuantitatif dengan menggunakan data numerik. Data diperoleh dari 5 bank umum syariah dengan menggunakan metode purposive sampling dari tahun 2016-2019. Analisis data menggunakan Maqashid Syariah Index dan Comparative Performance Index. Penelitian ini menemukan bahwa Bank Rakyat Indonesia Syariah (BRIS) dengan pencapaian Indeks Maqashid Syariah tertinggi adalah 1,0881. Kemudian Bank Syariah Mandiri (BSM) memiliki pencapaian terendah dengan nilai 0,9238. Berdasarkan pengukuran CAMEL, bank dengan pencapaian tertinggi adalah Bank Negara Indonesia Syariah (BNIS) sebesar 144,87%. Sedangkan pencapaian terendah adalah Bank Muamalat Indonesia (BMI) sebesar 55,61%. Oleh karena itu, penggabungan BSM, BNIS, dan BRIS, diharapkan dapat meningkatkan kinerja indeks maqashid syariah dan Indeks Kinerja Komparatif. Begitu pula dengan Bank Muamalat sebagai bank syariah murni pertama yang mampu bangkit dan meningkatkan kinerja indeks maqashid syariah dan CAMEL.
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2023 |
ANALISA KINERJA KEUANGAN PADA PT. BANK RAKYAT INDONESIA (BRI) UNIT SIMPANG RIMBO
(Luluq il Jannah, Abdilla Rungki P, Ariny Asyhari, Ratih Kusumastuti)
DOI : 10.55606/jsr.v1i4.1565
- Volume: 1,
Issue: 4,
Sitasi : 0 13-Jun-2023
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| Last.13-Aug-2025
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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
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2023 |
Pengaruh Likuiditas, Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2020-2022
(Chintiya Mayliana, Rts Dheby Dwi Thamara, Ratih Kusumastuti)
DOI : 10.58192/profit.v2i3.985
- Volume: 2,
Issue: 3,
Sitasi : 0 12-Jun-2023
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| Last.07-Jul-2025
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This study aims to examine the effect of liquidity ratios, leverage ratios, profitability ratios and company size on earnings management of mining companies. This research is a study using a quantitative approach and secondary data sources. The independent variables of this study are the ratio of liquidity, leverage, profitability, and firm size, to the dependent variable of earnings management. With a sample of mining companies that have been listed on the Indonesia Stock Exchange since at least 2020, have issued annual reports ending December 31 and have audited financial reports. The results of this study indicate that there is no influence between the liquidity ratio on earnings management, there is an influence from the leverage ratio on earnings management, there is a positive effect from the profitability ratio on earnings management and there is no effect between firm size and earnings management.
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2023 |
Analisis Pengaruh Manajemen Laba Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Unilever)
(Sabina Dewanda Putri, Cherlita Anjani, Ratih Kusumastuti)
DOI : 10.58192/profit.v2i3.982
- Volume: 2,
Issue: 3,
Sitasi : 0 12-Jun-2023
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| Last.07-Jul-2025
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This study aims to analyze the effect of earnings management on the company's financial performance. Earnings management is a practice carried out by companies in managing financial information with the aim of influencing stakeholders' perceptions of company performance. This study will use a quantitative approach with secondary data obtained from the financial statements of companies listed on the stock exchange. The analytical method used in this study is multiple linear regression, with the dependent variable of company financial performance and earnings management as the independent variable. In addition, this study will also control for other variables that can affect a company's financial performance, such as company size, financial leverage, and sales growth. The results of this study are expected to provide a deeper understanding of the effect of earnings management on the company's financial performance. If it is proven that there is a significant influence, the implication is the importance of oversight and transparency in financial reporting in order to avoid earnings management practices that can be detrimental to the interests of company stakeholders.
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2023 |
Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Pada Perusahaan Yang Go Public Di Bursa Efek Indonesia (Studi Kasus Pada PT. Indofood Sukses Makmur Tbk. Periode 2020-2022)
(Dian Octama Putra, Rani Amalia, Ratih Kusumastuti)
DOI : 10.58192/profit.v2i3.995
- Volume: 2,
Issue: 3,
Sitasi : 0 12-Jun-2023
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| Last.07-Jul-2025
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Analyzing the financial accounts of a firm enables one to gauge its financial standing. Ratio analysis is one of the analyses that may be done to determine wheither the company's financial state is sound. The goal of this study was to evaluate PT. Indofood Sukses Makmur Tbk's financial performance using financial ratio analysis. Descriptive analysis, which measures ratios of liquidity, solvency, profitability, and activity, is the analytical approach employed. The Indonesian Stock Exchange provided research information and statistics. According to changes in the liquidity ratio, the company's status is considered to be favorable (liquid). Thei solvency ratio demonstrates that the company's capacity to meet its financial commitments is relatively strong, indicating that the capital invested is not at risk. The activity ratio indicates an increase each year, which indicates that the business is doing well. Based on the profitability statistics, it can be concluded that the firm is still in a strong position even though there are variations from year to year.
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2023 |
Analisis Kinerja Keuangan Terhadap Perusahaan Merger Pada Bursa Efek Indonesia (Bei)
(Fatmawati Fatmawati, Paula Agustina Sitorus, Ratih Kusumastuti)
DOI : 10.55606/srjyappi.v1i3.330
- Volume: 1,
Issue: 3,
Sitasi : 0 03-Jun-2023
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| Last.19-Aug-2025
Abstrak:
Many companies carry out business combinations by way of mergers. The reason is because there are "additional benefits" that will be obtained or the company will be able to achieve faster growth than having to build its own business units. This study aims to analyze financial performance using financial statement ratios in a merger company, namely PT Ciputra Development Tbk. This research uses quantitative research methods. Quantitative data used were obtained from the Indonesia Stock Exchange www.idx.co.id and the company's website. In this study, we will discuss the ratios of financial statements that have a relationship with financial performance.
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2023 |
Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada PT. Hanjaya Mandala Sampoerna Tbk.
(Muhammad Ali Najib, Zaimah Zaimah, Ratih Kusumastuti)
DOI : 10.58192/populer.v2i2.878
- Volume: 2,
Issue: 2,
Sitasi : 0 30-May-2023
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| Last.07-Jul-2025
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This research aims to analyze the financial performance of PT. H.M Sampoerna Tbk based on financial ratio data from 2018 to 2022. The study adopts a quantitative approach using a descriptive study method by collecting and analyzing the company's financial data. Liquidity, solvency, and profitability ratios are utilized to measure the financial performance of the company. The findings indicate that there are variations in the company's financial performance during the research period. Nonetheless, the company still records adequate net profit and returns. However, it is crucial for the company to enhance liquidity management, carefully manage debt, and improve operational efficiency to achieve sustainable growth in the future.
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2023 |