This research is case study research at PT. Unilever Indonesia. PT. Unilever Indonesia Tbk is the largest consumer goods company in Indonesia. The novelty of this research is original research, there has never been a case study of financial performance analysis using net profit data for the 2018 to 2021 quarter/interim reports. This research is important to do because of the phenomenon of the COVID-19 pandemic condition in consumer goods companies. This is important considering that in 2020 the COVID-19 pandemic resulted in many sectors being affected by this pandemic, including the Consumer Goods sector. The purpose of this paper is to examine an in-depth analysis of the financial performance of PT. Unilever Indonesia Tbk. The analysis was carried out by comparing the condition of financial performance before and after the Covid-19 condition, with the mean difference analysis technique. Data testing was carried out for the mean conditions of Q1, Q2, Q3 2018 and 2019 before the Covid-19 pandemic with a mean of Q1, Q2, Q3 2020 and 2021 during the Covid-19 pandemic. The hypothesis proposed is that the condition of financial performance conditions before and during the Covid-19 pandemic. The results of this research found that there was no significant difference between the financial performance of PT. Unilever Indonesia Tbk. previous to a pandemic and during the event of pandemic covid-19.
This study examines the effect of institutional ownership, environmental performance, profitability, and growth on the disclosure of carbon emissions. Institutional ownership is measured by calculating the shares owned by the institution divided by the company's outstanding shares, environmental performance is measured by ownership of ISO 14001 certification, profitability is measured by return on assets, and growth is measured by profit growth. This research was conducted on non-cyclical consumer sector companies listed on the
This study aims to analyze the costs and benefits of the Breksi Cliff which is the former limestone mine in Yogyakarta. The type of data used in this study is primary data. The research is conducted by observation, library research, and in-depth interviews. The object of the research is the Breksi Cliff. The limestone mining activities have been started since the 1980s and now the quality of the limestone is also not suitable for mining and has no economic value. So that local residents creatively create the former limestone mining into a tourist attraction. The Breksi Cliff is a form of creative reclamation in the form of a natural museum that has historical value. The Breksi Cliff offers limestone relief which can also be used as an educational tour. Based on the estimated calculation of income per day if a normal day is IDR10,000,000, then at the weekend of IDR20,500,000, and in the holiday season reaches IDR51,250,000. However, there is no related regulation on retribution. Sleman District Government explained that until now there are no rules that regulate the attractions managed by citizens. It is expected that the Sleman Regency Government will immediately make regulations related to tourist attractions managed by citizens. Then infrastructure improvements should be considered more for the safety and comfort of tourists.
The existence of biological assets is fully regulated in PSAK 69 which is the adoption of IAS 41. This study aims to provide empirical evidence related to the influence of biological asset intensity, ownership concentration, public ownership, and audit committee meetings on biological asset disclosure. The population used in this study is an agricultural company listed on the Indonesia Stock Exchange (IDX) for the period of 2018 to 2021. The sample selection method used in this study was purposive sampling. Based on the predetermined criteria, a total sample of 15 companies was obtained with a total of 60 firm observations. Data were analyzed using multiple regression analysis methods. Results show that biological assets intensity has a positive influence on the biological assets disclosure of agricultural companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. However, ownership concentration, public ownership, and audit committee meetings have no effect on the biological assets disclosure of agricultural companies listed on the Indonesia Stock Exchange.
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