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Analytics

Ni Nyoman Tri Wahyuni; I B Putra Yogi Smara; Putu Adi Arya Wardana

Jurnal Insan Pendidikan dan Sosial Humaniora 2025 International Forum of Researchers and Lecturers

This study aims to analyze the financial performance of CV Yanidilla Adilindo by using financial ratios, including liquidity, solvency, profitability, and activity ratios. The data used in this research consists of the company's financial statements for the last two years, including the income statement, balance sheet, and cash flow statement. Through the analysis of financial ratios, this study seeks to assess the effectiveness and efficiency of the company’s financial resource management and provide an overview of its strengths and weaknesses in financial aspects. The findings indicate that the company experienced fluctuations in financial performance, with some ratios showing improvement, while others exhibited a decline that requires further attention. Based on these findings, it is recommended that the company improve liquidity management and optimize its financing structure to support future financial stability.

Eko Iswan Rusdianto; Muhammad Firdaus; Diana Dwi Astuti

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the financial performance of PT Perkebunan Nusantara I Regional 5 Surabaya for the 2019-202 period. The method used in this research is quantitative descriptive method. To determine the financial performance of PT Perkebunan Nusantara I Regional 5 using financial ratio analysis techniques. The ratio analysis used in this study are liquidity ratios (current ratio, cash ratio and quick ratio), solvency ratios (DER ratio, DAR ratio and LTDtER ratio), activity ratios (total asset turnover, receivable period turnover and inventory turnover) and profitability ratios (GPM, NPM, ROE, ROI and ROA). Quantitative data in this study are in the form of financial statements of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period. Based on the liquidity ratio, PT Perkebunan Nusantara I Regional 5 in 2019-2023 experienced a significant increase from 2020-2023 and its liquidity was better in 2023. The financial performance of the solvency ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows a healthy and stable condition. The financial performance of the activity ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows efficiency in managing receivables and inventories, but the use and utilization of assets to generate income needs to be improved. The financial performance of the profitability ratio at PT Perkebunan Nusantara I Regional 5 is classified as unfavorable which can increase the Company's losses. In general, the Company's performance for the 2019-2023 period is less healthy.

Rila Yunita; Mukhzarudfa Mukhzarudfa; Muhammad Ridwan

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to empirically prove the influence of activity ratios, profitability, liquidity and solvency on company value. Partially and simultaneously. The population in this study is industrial sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling method uses a purposive sampling method. The sample in this research was 40 companies over 4 years totaling 160 data, after outlier data the total sample in this research amounted to 140 data. The data analysis technique is descriptive statistics, classic assumption tests, including: (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis, hypothesis testing (t test, f & R2 test) using SPSS version 26 software. The results of this research partially show that the activity ratio has no effect on company value. Meanwhile, profitability and solvency ratios influence company value. Simultaneously the activity ratio, profitability, liquidity and solvency influence the company value of industrial sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period.

Ghina Kemala Dewi; Ayu Kartika

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to analyze the financial performance of PT Mitra Keluarga Karyasehat Tbk before and during the COVID-19 pandemic, where healthcare facilities were among the most crucial and highly needed aspects for recovery from the contagious COVID-19 outbreak. The method used in this research is a quantitative approach. The type of data utilized is secondary data obtained from the Indonesia Stock Exchange or the official website of PT Mitra Keluarga Karyasehat Tbk. The data consists of financial reports from the 2018-2019 period, representing conditions before the COVID-19 pandemic, and the 2020-2021 period, representing conditions during the pandemic. The research variables include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The results of this study indicate that during the pandemic, the financial performance of PT Mitra Keluarga Karyasehat Tbk experienced fluctuations. Before the pandemic, financial performance showed an upward trend, but it declined in the early year of the pandemic, 2020. However, in 2021, financial performance increased again.

Nurfadilah M. Kasim; Netty Ino Ischak; Yuszda K. Salimi; Nurhayati Bialangi; La Ode Aman +1 more

Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This research aims to formulate and examine the physicochemical characteristics and antioxidant activity of sacha inchi (Plukenetia volubilis L.) as a plant-based milk. Moreover, this research also aims to conduct organoleptic tests on the products. The sacha inchi milk is formulated with five ratios: SI1 (sacha inchi 1:10 parts water), SI2 (sacha inchi 2:10 parts water), SI3 (sacha inchi 3:10 parts water), SI4 (sacha inchi 4:10 parts water), and SI5 (sacha inchi 5:10 parts water). Organoleptic tests are carried out by assessing the aspects of taste, color and aroma of the product with a score range of 1 (least preferred) - 5 (most preferred). The results of the organoleptic test showed that the most preferred sacha inchi peanut milk formulation was SI5 with a preference level reaching a score of 4.48. The SI5 formulation is more dominantly preferred because it is richer in taste, color and aroma. Then continued with physicochemical testing which includes water content, ash content, fat content, protein content, carbohydrate content, calcium content, pH, and viscosity and IC50 antioxidant activity test using UV-Vis Spectrophotometer instrument. The results of physicochemical tests and IC50 antioxidant activity conducted in this study were respectively: water content (74.10%), ash content (0.65%), fat content (19.15%), protein content (4.29%), carbohydrate content (1.82%), calcium content (0.043%), pH (6.01), viscosity (209 mPa∙S), and IC50 antioxidant activity (429.10 ppm).  

I.G.A. Uttariyani; Diki Diki; Widiasih Widiasih; Muhamad Dahsyat; Hasoloan Siregar

Proceeding of the International Conferences on Engineering Sciences 2025 Asosiasi Riset Ilmu Teknik Indonesia

The research project of the Open University and the National Research and Innovation Agency is taking place at the Open University, to design a turbojet engine that produces the targeted thrust at a speed (M), the height of the pilot with the rotational speed (RPM) set in the research activity. This paper presents the design of the performance of a single spool turbojet engine at Design Point (DP) and Off-Design Point (ODP) conditions. The calculation of the DP condition is solved using equations that have been provided in the literature, to obtain the appropriate mass flow rate. In the calculation of ODP with variations in temperature, pressure, Mach numbers using the C.N.Reffold semi-dimensional mass flow (SDMF) method to find the compressor pressure ratio. The purpose of this article is to present an ODP calculation that avoids the use of "nested" repetitive calculations and simplifies the solution process by using manual calculations with a success rate of less than 5%.

Maftuhin Agung Prasetia; Moch Iqbal Romadhan; Dicky Satria Ananta Haqq; Cholis Hidayati

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the comparative financial performance of manufacturing companies in the livestock feed sub-sector in Indonesia, specifically PT Charoen Pokphand Indonesia Tbk, PT Japfa Comfeed Indonesia Tbk, and PT Malindo Feedmill Tbk, during the 2019-2023 period. The research employs a descriptive quantitative analysis method using annual financial report data published by each company. Financial ratios, such as profitability, liquidity, solvency, and operational efficiency ratios, are the primary indicators used to assess financial performance.The findings reveal significant differences in the financial performance of the three companies. PT Charoen Pokphand Indonesia Tbk demonstrates excellence in profitability ratios, with consistently high net profit margins, while PT Japfa Comfeed Indonesia Tbk excels in operational efficiency. On the other hand, PT Malindo Feedmill Tbk faces challenges in maintaining solvency ratio stability. External factors, such as fluctuations in raw material prices and domestic market dynamics, also influence each company's financial performance.This study provides valuable insights for stakeholders to understand the financial conditions of the livestock feed industry in Indonesia and serves as a reference for strategic decision-making to enhance competitiveness in the market.