Buku Ajar Analisis Informasi Keuangan dan Bisnis
Abstract
Analisis laporan keuangan adalah suatu proses penelitian laporan keuangan beserta unsureunsurnya yang bertujuan untuk mengevaluasi dan memprediksi kondisi keuangan perusahaan atau badan usaha dan juga mengevaluasi hasilhasil yang telah dicapai perusahaan atau badan usaha pada masa lalu dan sekarang. Analisis bisnis adalah proses yang saling terkait untuk evaluasi prospek ekonomi dan resiko perusahaan. Proses tersebut meliputi analisis lingkungan bisnis, strategi, posisi keuangan dan kinerja keuangan suatu perusahaan. Terdapat beberapa alat analisis laporan keuangan yang dapat digunakan untuk mengestimasi dan membuat keputusan bisnis. Setiap alat analisis menghasilkan estimasi yang berbeda-beda sesuai dengan kebutuhan pengguna laporan keuangan dalam mengambil keputusan, serta mengurangi ketidakpastian analisis bisnis. Buku ini ditujukan kepada mahsiswa umsida. Buku ini memebrikan penjelasan dengan bahasa yang releavan bagi mahasiswa dalam memahami Analisis Informasi Keuangan dan Bisnis.
Downloads
Metrics
References
Accountants, A. O. C. C., and I. of M. Accountants. 2014. Digital Darwinism: Thriving in the Face of Technology Change.
Akasha, I. 2020. “Laporan Tahunan.” Www.Akashainternational.Com. Retrieved (www.akashainternational.com/annual-report/).
Akhter, A., and R. Sultana. 2018. “Sustainability of Accounting Profession at the Age of Fourth Industrial
Revolution.” International Journal of Accounting and Financial Reporting, 8(4).
Ashari, and Darsono. 2005. Pedoman Praktis Memahami Laporan Keuangan. Managerial Finance.
Ashton, Kevin. 2017. Making Sense of IoT How the Internet of Things Became Humanity’s Nervous System.
Barth, Mary E., Wayne R. Landsman, and Mark H. Lang. 2008. “International Accounting Standards and Accounting Quality.” Journal of Accounting Research 46(3). doi: doi: 10.1111/j.1475- 679X.2008.00287.x.
Botosan, Christine A. 1997. “Disclosure Level and the Cost of Equity Capital.” The Accounting Review 72(3).
Bursa Efek Indonesia. 2020. DAFTAR PERUSAHAAN BEI, IDX, LQ45. Bursa Efek Indonesia.
David Chitty, M. G. W. A. 2016. “International Financial Reporting Standards.” in IFRS Update 2020. https://www.crowe.com/om/events/ifrs-update-2020.
Earley, C. E. 2015. “Data Analytics in Auditing: Opportunities and Challenges. Business Horizons.” Business Horizons 58(5):493–500. doi: doi:10.1016/j.bushor.2015.05.002.
Ernita Dewi Meutia. 2015. “Internet of Things–Keamanan Dan Privasi.” P. (Vol. 1, No. 1, pp. 85-89). in Seminar Nasional dan Expo Teknik Elektro 2015.
De George, E. T., Li, X., and L. Shivakumar. 2016. “A Review of the IFRS Adoption Literature.” In Review of Accounting Studies 21(3):1–117.
Georgiou, G. 2010. “The IASB Standard-Setting Process: Participation and Perceptions of Financial Statement Users.” British Accounting Review. 42(2):103–18. doi: https://doi.org/10.1016/j.bar.2010.02.003hanges and Error Corrections.
IAI. 2019. “Menguasai Perubahan, Menyiapkan Masa Depan.” Prakarsa 6.1 1–65.
IAS 7. 2009. FASB ASC Topic 230; and “IFRS and US GAAP: Similarities and Differences,.”Pricewaterhouse Coopers: www.pwc.com.
IAS NO.1. 2000. Presentation of Financial Statements. www.iasplus.com.
IAS No.8. 2000. Accounting Policies, Changes in Accounting Estimates and Errors, and FASB ASC Topic 250. Accounting Changes and Error Corrections.
IFRS.org. 2020. “IFRS - Who Uses IFRS Standards? IFRS Standard Filing Profile Project. Optimization
Analysis by Error Functions and Statistical Means. Journal of Environmental Health Science and Engineering.” Www.Moodysanalytics.Com. Retrieved (https://doi.org/10.1186/2052-336X-12-92). IndoFarma. 2019. “PT IndoFarma Tbk.” PT IndoFarma Tbk.
IndonesiaStockExchange. 2020. IDX Taxonomy 2020 Guidebook. Indonesia Stock Exchange Bursa Efek Indonesia.
KalbeFarma. 2019. “PT Kalbe Farma Tbk. Dan Entitas Anaknya.” PT Kalbe Farma Tbk.
Kasmir. 2015. Analisis Laporan Keuangan. 1st ed. PT Raja Grafindo Persada.
KimiaFarma. 2019. Laporan Tahunan PT Kimia Farma.
M., James Wahlen, Stephen P. Baginski, and Mark T. Bradshaw. 2011. Financial Reporting , Financial Statement Analysis and Valuation A Strategic Perspective. Seventh Ed. South-Western: Cengage Learning.
Martono, and A. Harjito. 2010. Manajemen Keuangan. 3rd ed. Yogyakarta: Ekonesia.
Patel, K. K., and S. M. P. 2016. “Internet of Things-IOT: Definition, Caharacteristics, Architecture,
Enabling Technologies, Application and Future Challenges.” International Journal of Engineering Science and Computing (IJESC) 6(1).Pefindo. 2020. Beta Stock. 1st ed.
PriceWaterhouseCoopers. 2016. Industry 4.0: Building the Digital Enterprise.
R.Robinson, Thomas, Elaine Henry, and M. A. B. Wendy L Pirie. 2015. International Financial Statement Analysis. Third. John Wiley & Sons, Inc.
Rezaee, Z., and J. Wang. 2017. “Relevance of Big Data to Forensic Accounting Practice and Educa Tion: Insight from China.” Pp. 103–109 in 7th Annual International Conference on Accounting and Finance (AF 2017).
Rodoni, A., and I. Nasaruddin. 2007. Modul Manajemen Keuangan.Sampoerna Tbk. 2020. Laporan Tahunan.
Subramanyam, B., and A. Das. 2014. “Linearised and Non-Linearised Isotherm Models Optimization
Analysis by Error Functions and Statistical Means.” Journal of Environmental Health Science and
Engineering. 12(92). doi: https://doi.org/10.1186/2052-336X-12-9.
Subramanyam, Subramanyam. 2017. Analisis Laporan Keuangan. 11th ed. Jakarta: Salemba Empat.
Unilever. 2019. Laporan Tahunan PT Unilever Indonesia Tbk.
Unilever. 2020a. “Laporan Tahunan.” Unilever.Co.Id. Retrieved (https://www.unilever.co.id/en/investorrelations/corporate-publication/annual-reports.html).
Unilever. 2020b. “Laporan Tahunan.” Retrieved (https://www.unilever.co.id/en/investorrelations/corporate-publication/annual-reports.htm).
Weston, J. F., and E. F. Brigham. 2005. Dasar-Dasar Manajemen Keuangan. Jakarta: Erlangga.
Wikipedia. 2021. “Beda XBRL Dengan Format Pelaporan Data Non-Interaktif Biasa.” Wikipedia.Com. Retrieved (https://id.wikipedia.org/wiki/XBRL).
Xu, Li Da, Wu He, and Shancang Li. 2014. “Internet of Things in Industries: A Survey. IEEE Transactions
on Industrial Informatics.” IEEE Transactions on Industrial Informatics 10(4)
Copyright (c) 2021 Nurasik, Santi Rahma Dewi
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain copyright and grant the Umsida Press right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this platform.