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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 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 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 Cross Section Pada Perusahaan Industri Mebel Yang Terdaftar di Bursa Efek Indonesia
Fannya Mutiara Sari
; Anisa Ari Suci
; Henitha Nadia Kristy
; Ivananur Alvira Wahono
; Cholis Hidayati
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 1
(2023)
This research was conducted with the aim of analyzing the financial performance of the furniture industry and comparing it using the cross-sectional analysis method. The research method applied was qualitative research, with the research subjects being PT Cahaya Bintang Medan Furniture Tbk, PT ACE Hardware Indonesia Tbk, PT Boston Furniture Industri Tbk, and PT Hero Supermarket Tbk. The data source used was secondary data, consisting of annual financial reports of the companies from the period 2...
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Pendampingan Diversifikasi Dan Diversitas Dan Diversitas Produk Pandan Pada UMKM Di Desa Wisata Cupak Kabupaten Jombang
Irda Agustin Kustiwi
; Cholis Hidayati
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Vol 1
, No 3
(2023)
In today's increasingly sophisticated era, MSMEs must be able to compete with entrepreneurs who are increasingly creative and trained to use modern technologies. One of the things that can help these MSMEs is by assisting in product diversification and diversity. This article aims to determine the impact obtained by MSMEs in Cupak Village, Jombang after training and mentoring. The research was conducted in 3 ways, namely observation, interviews, and surveys on MSMEs in Cupak village, Jombang. Th...
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