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Audit Lingkungan atas Kepatuhan K3, Manajemen Risiko, dan Kesehatan Lingkungan pada Puskesmas Tenggilis
Syahna Shinta Yunari
; Cholis Hidayati
Jurnal Riset Rumpun Ilmu Ekonomi
Vol 5
, No 1
(2026)
This studyyaims tooevaluate environmental activities at the Tenggilis Community Health Center by assessing compliance with occupational health and safety, risk management, and environmental health aspects. The method used is descriptiveequalitative with dataacollection through questionnaires, observation,iinterviews, andddocumentation. The analysis was conducted through reduction, presentation, and conclusion drawing. The results of the study show that the Tenggilis Community Health Center has g...
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Tinjauan Literatur: Akuntansi Manajemen dalam Mendukung Tata Kelola Perusahaan yang Efektif
Cailah Nasywa Afrila
; Diana Indah Sri Lestari P. A
; Cholis Hidayati
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 3
(2025)
This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment effici...
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Peran Akuntansi Manajemen dalam Pengambilan Keputusan Strategis pada Perusahaan Manufaktur
Christine Cicilia Saputra
; Fitri Noviyanti
; Cholis Hidayati
Jurnal Kendali Akuntansi
Vol 3
, No 3
(2025)
This study examines the role of management accounting in supporting strategic decision-making in manufacturing companies in Indonesia. With a literature study approach and Systematic Literature Review (SLR), this study analyzes various secondary sources from 2020 to 2025. The results of the study indicate that management accounting functions as the main tool in planning, cost control, performance evaluation, and strategic decision-making. The information generated such as cost data, budgets, and...
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Peran Akuntansi Manajemen Berbasis Teknologi dalam Pengambilan Keputusan Bisnis: Tinjauan Literatur
Veronika Christine Mevelia
; Diah Indri Anggriyanti
; Cholis Hidayati
Jurnal Bisnis, Ekonomi Syariah, dan Pajak
Vol 2
, No 2
(2025)
The development of digital technology has driven fundamental changes in management accounting practices, which no longer serve merely as internal recording tools but have transformed into strategic support systems for business decision-making. This article aims to systematically examine the role of technology-based management accounting in supporting decisions at the strategic, operational, and tactical levels. This study employs a Systematic Literature Review (SLR) method on 20 relevant scienti...
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The Role of Sustainability Accounting in ESG Reporting Transparency
Dela Wahyu Putri Awanda
; Devina Shava Amalia
; Cholis Hidayati
International Journal of Economic, Social and Development Sciences
Vol 2
, No 2
(2025)
This study aims to understand how sustainable accounting practices can improve the transparency of reports related to environmental, social, and governance (ESG) aspects. This study uses a literature review method by examining 20 relevant previous studies. The discussion results indicate that sustainability accounting helps companies record and report financial and non-financial information transparently, thereby strengthening stakeholder trust and supporting decision-making. Additionally, digit...
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Analisis Perbandingan Kinerja Keuangan Perusahaan Manufaktur Sub Sektor Pakan Ternak di Indonesia: Studi pada PT Chareoen Pokphand TBK, PT Japfa Comfeed TBK, dan PT Malindo Feedmill TBK Periode 2019-2023
Maftuhin Agung Prasetia
; Moch Iqbal Romadhan
; Dicky Satria Ananta Haqq
; Cholis Hidayati
Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Vol 2
, No 1
(2025)
This study aims to analyze the comparative financial performance of manufacturing companies in the livestock feed sub-sector in Indonesia, specifically PT Charoen Pokphand Indonesia Tbk, PT Japfa Comfeed Indonesia Tbk, and PT Malindo Feedmill Tbk, during the 2019-2023 period. The research employs a descriptive quantitative analysis method using annual financial report data published by each company. Financial ratios, such as profitability, liquidity, solvency, and operational efficiency ratios,...
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Analisis Laporan Keuangan Perbandingan Kinerja Keuangan Perusahaan Manufaktur di Indonesia : (Studi pada Perusahaan Intan Wijaya International, Duta Pertiwi Nusantara, dan Madusari Murni Indah Periode 2019-2023)
Ayu Asari
; Aliatus Nurrochmah
; Septiana Rozzi Rahmawati
; Cholis Hidayati
Jurnal Bisnis, Ekonomi Syariah, dan Pajak
Vol 1
, No 4
(2024)
This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average qui...
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Komparasi Rasio Keuangan PT. Aneka Tambang, PT. Adaro, PT. Baramulti Suksessarana Perusahaan Sektor Tambang untuk Menilai Stabilitas dan Pertumbuhan Perusahaan
Kristiana Greta Calosa
; Nur Fitroten Dian Sari
; Marcella Aulia Jayadi
; Cholis Hidayati
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 1
(2024)
This study aims to analyze and compare the financial ratios of three mining companies, namely PT Aneka Tambang, PT Adaro Energy, and PT Baramulti Suksessarana, in assessing company stability and growth. The analysis was conducted using a qualitative descriptive approach by utilizing financial ratio data such as liquidity, activity, solvency, profitability, and market in the 2019-2023 period. The results show that PT Aneka Tambang excels in liquidity stability, PT Baramulti Suksessarana has high...
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Analisis Pengaruh Rasio Likuiditas dan Rasio Aktivitas Terhadap Rasio Profitabilitas pada Industri Farmasi Tahun 2020-2022
Nurusyifa Amelia
; Chandra Fitriyani C.M
; Dorifahtu Afirstantian Maharani
; Melinda Magdarina
; Cholis Hidayati
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 1
, No 4
(2024)
The main purpose of writing this article is to analyze the influence of liquidity and activity ratios on profitability in the pharmaceutical industry in 2020-2022. Independent variables used in this study as follows liquidity (X1) is measured using the Current Ratio (CR) and activity (X2) is measured using the Total Asset Turnover (TATO), and the dependent variable is used profitability (Y) is measured using the Return on Assets (ROA). The population of this study is the entire pharmaceutical in...
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Analisis Perbandingan Rasio Keuangan Perusahaan Sektor Telekomunikasi Yang Terdaftar Di Bei Periode 2020 – 2022
Ananta Kumala Sari
; Sullicyanna Luna Bianca
; Ari Rohmana
; Devira Larasati
; Cholis Hidayati
Jurnal Akuntan Publik
Vol 2
, No 1
(2023)
This study aims to analyze the comparison of financial ratios in the telecommunications sector listed on the Indonesia Stock Exchange for the period 2020-2022. Financial ratios are financial analysis tools used to evaluate company performance by comparing financial data contained in financial statements. Liquidity ratios, profitability ratios, activity ratios, solvency ratios, and market ratios are types of ratios. This research uses a qualitative method with secondary data on financial statemen...
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