ANALISIS PENERAPAN PERATURAN MENTERI KEUANGAN NOMOR 169/PMK.010/2015 PADA PERUSAHAAN PT MAYORA INDAH TBK TAHUN 2017-2019

Reseach on the application of PMK(Minister of Finance Regulation) 169/PMK.010/2015 aims to analyze the amount of PT Mayora Indah's Debt Equity Ratio, while the benefits can decide the right policy so that the company will benefit in the future. This research is a case study at PT Mayora Indah Tbk a company engaged in food and beverage which is located in Mayora Building 8th floor, Jl. Tomang Raya 21-23 West Jakarta. The analytical technique used is descriptive qualitative analysis technique. The implementation of PMK 169/PMK.010/2015 at PT Mayora Indah Tbk with the calculation of the Debt Equity Ratio obtained results in 2017 1:1, 2018 1:1 and 2019 1:1 the amount of this comparison does not exceed the comparison in PMK 169/PMK rules .010/2015 so it can be said that the company PT Mayora Indah funding comes from capital rather than using debt. So that the borrowing costs contained in the financial statements of PT Mayora Indah have not been corrected.