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Menampilkan 1–7 dari 7 artikel
DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN THE MINING COMPANIES
Ari Kharisma
International Journal Management and Economic (IJME)
Vol 5
, No 2
(2026)
This study examines the influence of firm size, profitability, and leverage on Corporate Social Responsibility (CSR) disclosure among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Employing a quantitative research design with a descriptive approach, the study utilizes secondary data obtained from annual reports and sustainability reports. The sample consists of 13 mining companies selected from a population of 59 companies through purposive sampling....
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DETERMINANTS OF STOCK PRICES IN COAL MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Ari Kharisma
International Journal Management and Economic (IJME)
Vol 5
, No 1
(2026)
This study aims to analyze the factors affecting stock prices, namely Return on Assets (ROA), Return on Equity (ROE), and Earnings per Share (EPS), in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX). The research sample consists of 15 companies selected using a purposive sampling technique. The data used are secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). Parametric tests were employed, and the analytical methods in...
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ANALYSIS OF PAYROLL ACCOUNTING SYSTEM AT CV. SYARIAH MOBILINDO
Ari Kharisma
International Journal Management and Economic (IJME)
Vol 4
, No 2
(2025)
This study aims to analyze the existing Payroll Accounting Information System at CV. Syariah Mobilindo Gunung Sindur Branch. The research method used is qualitative, based on primary data obtained through interviews and documentation. The analysis was conducted using flowcharts to illustrate the existing processes. The results of the study indicate that there is a duplication of tasks in the finance department. The recommendation provided for CV. Syariah Mobilindo Gunung Sindur Branch is to add...
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FINANCIAL RATIO ANALYSIS AT PT PHAPROS TBK
Ari Kharisma
International Journal Management and Economic (IJME)
Vol 4
, No 1
(2025)
This study aims to analyze the financial performance of PT Phapros Tbk in the period 2021-2023 using financial ratios. This study uses quantitative data. The data source used is secondary data in the form of financial reports consisting of the financial position report and profit and loss report of PT Phapros Tbk. The financial reports were obtained from the official website of PT Phapros Tbk and the Indonesia Stock Exchange (IDX). The results of this study are the financial performance of PT Ph...
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ANALYSIS OF THE CALCULATION ON COST OF PRODUCTION AT NARD SUPPLY COMPANY
Ari Kharisma
International Journal Management and Economic (IJME)
Vol 3
, No 2
(2024)
The purpose of this study is to analyze the Cost of Good Manufactured (COGM) to determine the selling price of products by comparing calculating of COGM method and Full Cost method that used by Nard Supply. The data used is primary data in the form of interviews, observations, and documentation. The results of this study concluded that the comparison of each method calculated resulted in different COGM. The results of the calculation of COGM using the full cost method resulted in a higher sellin...
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THE EFFECT OF FRAUD DIAMOND ON FRAUDULENT FINANCIAL STATEMENTS IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE
Ari Kharisma
; Windy Atmawardani Rachman
International Journal Management and Economic (IJME)
Vol 3
, No 1
(2024)
The research aimed to analyse the effect of fraud diamond components on the occurrence of fraudulent financial statements in food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI). The components of fraud diamond which include as financial stability, ineffective monitoring, change in auditors, and change in directors were independent variables that were suspected to affect the fraudulent financial statement in the company. Population in this research was all financial...
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ANALYSIS OF FINANCIAL DISTRESS USING THE ALTMAN Z-SCORE MODEL IN PT SIDO MUNCUL TBK IN THE PERIOD 2020-2022
Ari Kharisma
International Journal Management and Economic (IJME)
Vol 2
, No 2
(2023)
This research aims to analyze the potential for financial distress in PT Sido Muncul Tbk for the 2020-2022 period by using five financial variables in the Altman Z-Score model. The variables are Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), Earnings before Interest and Taxes to Total Assets (X3), Market Value of Common and Preferred Stock to Book Value of Total Debt (X4), and Sales to Total Assets (X5). This research is quantitative with secondary data sources of...
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