Abstract :
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