Publication Search

80,260 articles from 776 journals · 2,111 citations tracked

Showing 21-40 of 51

Analytics

Anita Anggraini Safitri; Syamsul Arifin

JURNAL RISET AKUNTANSI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This research aims to determine the financial performance of PT WOM Finance, evaluated through financial ratio analysis for the years 2019-2021. The data analysis method used is qualitative descriptive method, employing the measurement of liquidity, solvency, and profitability ratios. Based on the research findings, the liquidity ratios for the period 2019-2021 can be considered good, as the company is able to meet its short-term obligations. Regarding the solvency ratios for the same period, the company demonstrates positive steps by reducing its use of debt in financing its capital, indicating a good financial stability. However, in terms of profitability ratios for the period 2019-2021, the company has not been able to achieve the desired profits. This is evident from the difficulties encountered in generating profits with each sale.

Anisa Nur Fadillah; Indra Satriawan; Eka Jumarni Fithri

Student Research Journal 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The mission of this final report is to assess the health level of the Kartika Sriwijaya Cooperative Center, with reference to the Guidelines for Assessing the Health of Savings and Loan Cooperatives and Savings and Loan Cooperative Units as stipulated in Deputy Deputy for Supervision Regulation of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 06/Per/Dep.6/IV/2016. The data collection methods employed in this report include interview techniques and document collection. The data used consist of primary data obtained through interviews and secondary data taken from the financial reports of Kartika Sriwijaya Cooperative Center, including the Balance Sheet and Income Statement. The analysis results indicate that overall, the health level of the Kartika Sriwijaya Cooperative Center during the period 2020-2022 is categorized as "Sufficiently Healthy," with an average score of 69.78. In 2020-2021, the cooperative was in the "Under Supervision" category with a total score of approximately 65.45. However, in 2022, there was an improvement, leading the cooperative to achieve the "Sufficiently Healthy" predicate with a total score of 78.45.

Aulia Zahrotun Nafisah; Iwan Asmadi; Tri Lestari

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

This study aims to determine the Financial Performance of the BMT NUKAS Cooperative in Bojonegoro Regency during the 2020-2022 period. This research will assist in making decisions and determining policies in the future, especially in terms of the financial performance of cooperatives. The variable in this study is financial performance, with a population and sample of all financial report data, especially balance sheets and income statements for the period 2020 - 2022. Meanwhile, the data analysis technique used is ratio analysis with criteria based on the Decree of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. The results showed that the financial performance of the BMT NUKAS Cooperative in Bojonegoro Regency (1) based on the liquidity ratio: a) Current Ratio average value of 92.72% in very unhealthy conditions. b.) Quick Ratio average value of 96.46% in very unhealthy conditions. c) Cash Ratio average value of 9.60% in very unhealthy conditions (2) solvency ratio: a) Total Assets to Debt Ratio has an average of 106.56% including in unhealthy conditions. b) Total Equity to Debt Ratio has an average of 6.56% in unhealthy conditions (3) profitability ratios: a) Return On Investment has an average of 58.01% in healthy conditions b) Return On Equity has an average an average of 13.61% in unhealthy conditions.

Lita Suwasyono

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of financial performance, profibility, and capital structure on company value in LQ45 companies listed on the Indonesia Stock Exchange. This study used quantitative methods. Sampling is done using the purposive sampling method which means the sample is selected based on certain considerations. The data used are financial statements obtained through https://old.idx.co.id/ website. In this study only data that met the criteria and needs of the authors were used as samples. The results of the study stated that financial performance had a significant effect on company value, it can be seen from T for financial performance variables is 0.608 0.05, profitability has a significant effect on company value, seen from the calculated value for profitability variables is 0.935 0.05, capital structure has a significant effect on company value,  can be seen from the calculated value for the capital structure variable is 0.633 0.05, and the F test is used to determine the influence of independent variables simultaneously (together) can be seen from the statistical value of F value is 0.155 F value is 0.926 greater than 0.05 then it has no effect on the value of the company.The results of the above research can then be drawn 4 conclusions, namely: 1. Financial performance does not have a significant effect on the value of the company. 2. Profitability has no significant effect on the value of the company. 3. Capital structure has no significant effect on the value of the company. 4. Financial performance, profitability, and capital structure on company value have no effect on company value.LQ45 is listed on Indonesia Stock Exchange.

Ratih Purwasih; Aris Munandar

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This type of research is a qualitative descriptive research. The purposes of this research are (1) to find out and analyze financial performance based on vertical analysis of PT. Mandom Indonesia, Tbk, (2) To find out and analyze financial performance based on horizontal analysis of PT. Mandom Indonesia Tbk. The population in this study is the financial statements of PT. Mandom Indonesia Tbk for 20 years with a sample of 7 years. The results of the vertical analysis of PT. Mandom Indonesia, Tbk from 2015-2021 has been optimal. This can be seen from the total assets post which is greater than the total liabilities post. As for the vertical analysis of the profit and loss report, it shows that it is not optimal because of the large operating expenses which have experienced a significant increase and have affected operating income. It can be concluded that the financial performance of PT. Mandom Indonesia, Tbk optimal. And the results of horizontal analysis of PT. Mandom Indonesia, Tbk from 2015-021 has experienced a negative trend in its total assets, because it has decreased every year. On the total liabilities and equity of PT. Mandom Indonesia, Tbk is also experiencing a negative trend because it has decreased every year. Then in the 2015-2021 profit and loss report with a negative trend because the company's total revenue has decreased very significantly. Likewise, operating profit experienced a negative trend due to an increase in expenses that was greater than the increase in income, so that based on horizontal analysis the income statement still tended to be not optimal.

Isma Susanti; Kurniaty Kurniaty; Abdurrahim Abdurrahim

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze: (1) to evaluate the financial performance of PT Telkom Indonesia Tbk from 2017 to 2021 using various financial ratios. The financial ratios to be used include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The design of this study uses a quantitative descriptive approach, which means that the data obtained will be analyzed statistically to provide an overview of the company's financial condition. The survey research method was used to collect financial data from PT Telkom Indonesia Tbk.                 The results of the study show: that the financial performance of PT Telkom Indonesia Tbk for the 2017-2021 period based on ratio analysis (1) the calculation of the liquidity ratio (current ratio and quick ratio) is said to be not good. (2) solvency ratios, such as (debt to asset ratio) are said to be not good, while (debt to equity ratio) can be said to be good. (3) Activity ratios, such as inventory turnover, are good. (4) profitability ratios, such as (return on equity and return on investment) can be said to be not good.

Ahmad Saipudin; Erwan Nurhidayat

JURNAL RISET MANAJEMEN DAN EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

The research aims to explore the impact of SIAs on agency supply performance related to inventory management, customer welfare, operating costs and financial statements. In today's digital age and globalization, AIS is very important, especially in that marketing agencies are responsible for product distribution and their supply performance is crucial. SIAs help agencies manage inventory, monitor suppliers, and expedite deliveries. The implementation of SIA requires HR competence, technology investment, and management support. Research into the effect of SIAs on supply performance is important to improve agency understanding and success. This research contributes to the ongoing discourse on the effectiveness of AIS, offers guidance for optimal implementation and utilization, as well as helps identify areas of improvement to improve organizational performance. This study used explanatory research method with primary and secondary data. Random sampling techniques are used with Pearson correlation and simple linear regression to examine the relationship and influence between each variable. This research shows that the relationship and influence between these variables can be easily examined. Research findings show that SIAs have a positive and significant influence on inventory management, financial statements, customer welfare, and organizational performance. In addition, there is a negative relationship between AIS and operating costs. In this study, it was revealed that AIS has a significant and positive influence on organizational performance. The findings of this study provide recommendations to companies to adopt SIA to improve the performance of their organizations.

Dwi Aprilariadi; Slamet Riyadi

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This research is a type of quantitative research with the aim of to test the impact of Covid-19 on the company's financial performance pharmacy listed on the Indonesia Stock Exchange. This sample was taken from pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) that can accessed through the website (www.idx.co.id). The population in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange as many as 12 companies. The sample used in this study were 11 companies in the 2018-2021 period.The research method uses quantitative methods, the data used in this study is secondary data in the form of financial statements of pharmaceutical companies listed on the Indonesian stock exchange. Analysis of the data using a paired sample mean difference test Paired Sample Test using the SPSS application, and financial performance measurement using profitability ratios. Profitability ratios consist of Net Profit Margin, Rate of Return on Assets, and Return on Equity. The results showed that there was no significant difference to the financial performance of the profitability ratios of pharmaceutical companies listed on the IDX both before the Covid-19 pandemic and during the Covid-19 pandemic.

Cindy Fredicia Putri; Yolanda Citra; Hesti Juliani; Agum Murtaib; Siti Rodiah

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.

Lorin Eldania Putri; Zaenal Wafa

Jurnal Pengabdian Bersama Masyarakat Indonesia 2023 CV. Aksara Global Akademia

The purpose of recording financial statements for a business is to present fairly the financial position, financial performance and cash flows of the business/business entity. The presentation of business entity financial statements must be presented fairly, in the sense that the presentation is made in an honest manner on the effects of transactions,othereventsand conditions in accordance with the definitions and criteria for recognizing assets, liabilities, capital, income and expenses. therefore the presentation of SAK ETAP plays an important role in the financial management of UMKM in the Padukuhan Sendang village so that it is more organized

Alifia Iga Sutrisno; Risqi Firdaus Setiawan; Taufikurrahman Taufikurrahman

jurnal ABDIMAS Indonesia 2023 STIKes Ibnu Sina Ajibarang

Many of the MSMEs are only focused on their sales and marketing strategies and then ignore their company's financial reports. Business financial reports are important for every business because they can provide an overview of the company's performance and the current state of the business. The problem of managing funds is a key factor that can lead to the success or even failure of MSMEs. ). Errors in cash management can make MSMEs suddenly no longer have cash for operational needs every day. In this assistance, the author introduces an application that can be applied via a smartphone called Financial Records. The purpose of this mentoring activity is to equip MSMEs with the knowledge and skills to make digital financial reports. In addition, it is hoped that in the long term it will change the behavior and culture of oral in business to become written. The method used is action research in which the author makes observations about which MSMEs need assistance regarding their financial management. In this activity get a positive response from both partners. Authors together with partners share information and practice preparing financial reports together. Through this activity, Cemal – cemil By Dian and Finza Cake & Cookies partners already have the Financial Records application and are proficient in managing it

Novita Rahmawati; Maria Yovita R Pandin

JURNAL RISET AKUNTANSI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to determine the level of understanding and application of the will of cloning in coffee shops in Kedung baruk village. Green accounting is an accounting method that correlates environmental aspects and sustainability regarding the measurement of reporting and financial analysis of an organization aims to integrate environmental and social information into the financial statements of the decision-making process that allows a more comprehensive assessment of social and environmental financial performance. Techniques using observation questionnaires, interviews, documentation to bury research data. Data analysis in conducting this research is descriptive qualitative. The results of this study are that the coffee shop actors in the new building understand the earthquake and apply it in their operational activities and understand the importance of considering the environmental impact of the coffee shop business taking steps to reduce negative impacts by reducing negative impacts in making handicrafts to protect the environment and there are still some Warkop who do not understand and apply it in their operations. In the way of providing environmental accountability that has gone through the stage of adjustment with various environmental objectives and corporate ideals, environmental costs can be in the form of costs of steps taken, or that must be taken to regulate various environmental impacts on company activities.  

Eka Indah Apriliani; Adiati Trihastuti

Jurnal Kajian dan Penalaran Ilmu Manajemen 2023 CV. Aksara Global Akademia

This study aims to determine the comparison of the soundness level of PT.  Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk based on Bank Indonesia Regulation (PBI) No.13/1/PBI/2011 concerning Assessment of Commercial Bank Validity Level using RGEC method (Risk Profile, Good Corporate Governance, Eaming and Capital). The period used in his research was 5 years, starting from 2018 to 2022. The type of research used is descriptive research kualitative. The data obtained is in the form of secondary data in the form of annual financial statements of PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk.  This study used an assessment method based on the calculation of each variable. Risk Profile assessment uses Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. Good Corporate Governance uses the results of Self Assessment of GCG implementation that has been published by PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk. Earnings valuation uses the ratio of Return On Asset (ROA) and Operating Expense Against Operating Income (BOPO).. Capital uses the Capital Adequacy Ratio (CAR). The results of research and data analysis using RGEC (Risk Profile, Good Corporate Governance, Earning and Capital) methods can be concluded that PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk received a Composite Rating of 1 (PK-1) with the predicate "Very Healthy". This is evidenced by PT Bank Central Asia Tbk obtaining an average composite value of 97.33% and PT Bank Mandiri (Persero) Tbk of 94.00% for the past 5 years. So it is proven that PT Bank Central Asia has a higher performance than PT Bank Mandiri (Persero) Tbk.

Khairunnisa Rosyadah; Nabella Rosa Anggun Pitaloka; Oktavia Shintianingrum; Azki Nur Halimah; Yudha Adriansa +1 more

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2023 Universitas Muhammadiyah Manado

MSMEs (Micro, Small, and Medium Enterprises) are the most important contributors to the national economy. However, in practice, many MSMEs need to optimize their capabilities because they need further information on implementing accounting in their companies. Therefore, this article aims to study the extent to which Micro, Small, and Medium Enterprises (MSMEs) apply reporting and accounting reporting as a tool for analyzing business performance. The implementation method uses the FGD (Focus Group Discussion) method with MSME actors Wong Djamoe. The results of this study indicate that the obstacle in MSMEs Wong Djamoe is the difficulty distinguishing between own capital and venture capital.

Dewi Oktavia; Syifa Pramudita Faddila

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

Financial statements are reports that show the financial condition of a company at a certain time or period of time. This study aims to determine the performance of PT. Ace Hardware Indonesia Tbk. by using profitability and solvency ratios. this study uses qualitative description analysis techniques, namely data in the form of numbers which include the company's financial statements that describe real conditions or conditions. The results showed that the company's performance from the calculation of the profitability ratio, namely the value of NPM, ROA and ROE, was calculated below the industry standard, it was concluded that the company experienced poor financial performance and experienced a decrease every year, while the calculation of the solvency ratio, namely the calculation of the year period From 2018 to 2022 the Dept To Assets Ratio (DAR) value has an average value of 21.9% and the Dep To Equity Ratio (DER) is 28.3%, it can be seen that the company is in good condition with average yields below the industry standard value , where the company is able to increase the value of assets and also capital to pay off the company's debt.

Mardhika, Sabda Maheswara; Persada, Hanifa Nada; A’rifa, Maulina Maalak

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

This research is motivated by a phenomenon. As this phenomenon and previous studies present different research gaps and have been conducted for quite some time, further studies are needed to test the consistency of the results of previous studies and also to revisit existing research gaps. is needed.The focus of my research in writing this journal is how monetary policy has a material impact on Indonesia's Islamic commercial bank lending products and how the inflation rate has a material impact on Indonesia's Islamic commercial bank lending products and the magnitude of the impact of monetary policy. Monetary Policy Politics and inflation rates in the Indonesian economy. The data used in this study are secondary data. Secondary data is research data obtained indirectly (acquired and recorded by others) through an intermediary medium. Secondary data for this study were obtained from the Indonesian Stock Exchange (IDX) Islamic Commercial Bank Listed Companies Annual Reports, OJK Shariah Bank Statistical Financial Statements (SPS), and financial statements issued by Bank Indonesia. The analysis method used in this study is multiple regression analysis. The purpose of this regression analysis is to obtain a comprehensive picture of the relationship between the independent and dependent variables of each company's performance. Before running multiple linear tests, this method requires a classical assumption test for best results. SPSS software version 23 is used to process the data.

Adisti Wulandari; Ocha Ananda; Ratih Kusumastuti

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

The purpose of this study is to determine the financial performance of PT Sentra Food Indonesia Tbk for the period 2018-2022 as measured by the Liquidity to Solvency Ratio. The source used in this research is the financial statements of PT Sentra Food Indonesia Tbk 2018-2022. The analysis method used in this research is descriptive statistical analysis method. The liquidity level of PT is determined from the results of data analysis. The current ratio of PT Sentra Food Indonesia Tbk averaged 74.93% at the current level from 2018 to 2022, which is below the industry standard of 200%, putting the company in good condition. This indicates low liquidity. PT Sentra Food Indonesia Tbk's quick ratio averaged 46.67% over the 2018-2022 period, below the industry standard of 150%, indicating a loss. The solvency level of PT Sentra Food Indonesia Tbk based on the average debt to assets ratio from 2018 to 2022, is at 52.53%, higher than the industry standard of 35%, indicating a poor situation. For the debt to equity ratio of PT Sentra Food Indonesia Tbk from 2018 to 2022 is 116.18%, higher than the industry standard of 66%, indicating that the situation is not good.

Ayudia Febrihartini; Dinda Agung Trisna; Ratih Kusumastuti

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The financial statements of a company are important in its use. Because, with financial reports, company management and external parties need these reports to make a decision. The main step in carrying out this decision-making is of course by first analyzing the financial statements, in order to find out whether a company's finances are healthy or not, and can also assess how the company's performance is through its financial reports. This study aims to be able to find out how the financial performance at PT. ACE Hardware Indonesia Tbk reviewed through analysis of financial ratios. The method used in this research is descriptive method by measuring liquidity ratios, solvency ratios, profitability ratios and activity ratios. Data and information sources were taken from the Indonesia Stock Exchange and parties that have previously published this analysis.

Fernadi Abi Wijaya; Lovinza Lovinza; Ratih Kusumastuti

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The purpose of the study was to specify the increase in financial performance for the pandemic in pharmaceutical division. PT. Kalbe Farma Tbk registed on Indonesian Stock Exchange (IDX). The approach method used is the quantitative descriptive approach. The species of data used is secondary data facile from the Indonesia Stock Exchange, ie financial statements of PT. Kalbe Farma Tbk from 2018 to 2021. The ratio analysis used in this study includes analysis of liquidity, solvency, activity and profitability ratios. As a result, the liquidity and solvency ratios over the past four years have been in good shape for the company as it has been competent to meet all its obligations, but the profitability and activity ratios have fluctuated and are trending downward. It was shown that there was Researchers say PT. Kalbe Farma Tbk uses ratio analysis to measure financial performance, and the results generally increase percentages, but not significantly.      

Fatmawati Fatmawati; Paula Agustina Sitorus; Ratih Kusumastuti

Student Research Journal 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Many companies carry out business combinations by way of mergers. The reason is because there are "additional benefits" that will be obtained or the company will be able to achieve faster growth than having to build its own business units. This study aims to analyze financial performance using financial statement ratios in a merger company, namely PT Ciputra Development Tbk. This research uses quantitative research methods. Quantitative data used were obtained from the Indonesia Stock Exchange www.idx.co.id and the company's website. In this study, we will discuss the ratios of financial statements that have a relationship with financial performance.