Shakira, Salwa Gadis (2025) ANALISIS REVENUE PADA LAPORAN LABA RUGI ENTITAS ANAK TERHADAP FLUKTUASI PT SEMEN INDONESIA (Persero) Tbk. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This final project discusses three important concepts in business and accounting: revenue, revenue fluctuation, and subsidiary. Revenue is defined as the total income generated by a company from the sale of goods and services, without taking into account costs. In the context of accounting, revenue serves as a primary indicator of a company's financial health, often referred to as the "top line" in financial statements. Furthermore, revenue fluctuation refers to unstable changes in the amount of income received by an individual, company, or economy in a given period, which can be influenced by various internal and external factors and can be positive or negative. Finally, a subsidiary is a company controlled by a parent company through majority ownership of shares, which allows the parent company to control the policies and strategic decisions of the subsidiary. Understanding these three concepts is essential for financial analysis and business strategy in the modern era.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Tugas Akhir ini membahas tiga konsep penting dalam dunia bisnis dan akuntansi: revenue, fluktuasi pendapatan, dan entitas anak. Revenue didefinisikan sebagai total pendapatan yang dihasilkan oleh perusahaan dari penjualan barang dan jasa, tanpa memperhitungkan biaya. Dalam konteks akuntansi, revenue berfungsi sebagai indikator utama kesehatan keuangan perusahaan, sering disebut sebagai "top line" dalam laporan keuangan. Selanjutnya, fluktuasi pendapatan merujuk pada perubahan yang tidak stabil dalam jumlah pendapatan yang diterima oleh individu, perusahaan, atau ekonomi dalam periode tertentu, yang dapat dipengaruhi oleh berbagai faktor internal dan eksternal serta bersifat positif atau negatif. Terakhir, entitas anak adalah perusahaan yang dikendalikan oleh perusahaan induk melalui kepemilikan mayoritas saham, yang memungkinkan induk perusahaan untuk mengendalikan kebijakan dan keputusan strategis entitas anak tersebut. Pemahaman ketiga konsep ini sangat penting bagi analisis keuangan dan strategi bisnis di era modern. | |||||||||
| Uncontrolled Keywords: | Revenue, Fluctuation, Subsidiary PT Semen Indonesia Revenue, Fluktuasi, Entitas anak PT Semen Indonesia | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi |
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| Depositing User: | Salwa Gadis Shakira | |||||||||
| Date Deposited: | 27 Aug 2025 02:35 | |||||||||
| Last Modified: | 27 Aug 2025 02:35 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/52857 |
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