Publication Search

55,485 articles from 432 journals · 1,553 citations tracked

Showing 101-120 of 147

Analytics

Barnabas Gairtua

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2024 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Tounwawan Village is a village in Moa District, Southwest Maluku Regency which has a very large land carrying capacity. This area is one of the areas that has a large population of buffalo livestock and is very suitable for developing buffalo livestock which can provide good profits for breeders if maintenance and feed management are good. However, the potential in this area has not been explored optimally due to the low knowledge of breeders regarding feed technology innovation in livestock development. This socialization aims to 1. increase the knowledge and skills of breeders on how to raise livestock well and profitably, 2. Utilize forage and local raw materials as complete feed for buffalo 3. Increase the knowledge and skills of breeders in making commolyte feed, and 4. Increase knowledge and farmer skills in ration formulation. Activity methods include socialization, demonstrations and training in feed making. The target of the socialization was breeders in Tounwawan village, Moa subdistrict, Southwest Maluku Regency. After delivering the socialization material, it was followed by questions and answers. From the results obtained, it can be concluded that this socialization was successful in transferring knowledge and skills to breeders in making complete feed.

Dede Rahmat; Suripto Moh. Zulkifli; Rinaldi Sri Herlambang

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Investment is a tool to earn income in the future. With so much uncertainty in generating income, it encourages someone to do something that will benefit themselves in the future. So that those who invest in the right way will feel calm about facing the lives of themselves and their families in the future. For investors, this research involved 54 companies and 11 companies were selected as samples through purposive sampling. The data analysis tools used in this research are classical assumption testing, multiple linear regression analysis, correlation analysis, coefficient of determination analysis, and hypothesis testing. The results of this research indicate that partially the Liquidity, Activity Ratio and Profitability variables have a significant effect on share prices. Leverage has no significant effect on stock prices. Simultaneously, the ratio variables Liquidity, Leverage, Activity and Profitability have a significant influence on Share Prices of 88.2% and the remaining 11.8% is influenced by other variables.

Wanda Aprilianti; Ersi Sisdianto

Jurnal Bisnis Kreatif dan Inovatif 2024 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The Indonesian economy is increasing every year, this cannot be separated from the contribution of the capital market (Indonesian Stock Exchange) which is increasingly active in driving Indonesian economic activity. Activity on the Indonesian Stock Exchange is supported by the increasing number of issuers issuing securities, especially share instruments. Improving stock trading conditions on the Indonesia Stock Exchange (BEI) is able to attract the general public to invest their excess funds in the stock market. The aim of this research is to determine the fairness of share prices and find out which companies are most suitable for investment by calculating the Price Earning Ratio (PER) and Price to Book Value (PBV). This research uses descriptive research with a quantitative approach. The population of this research uses Consumer Goods sector companies that are included in the Indonesian Sharia Stock Index for the 2015-2016 period. Fundamental Analysis is an analysis that functions to estimate future share prices by estimating the value of company fundamental factors that influence future share prices. These factors include ROE, EPS, DPS, DPR, PER, and PBV. The intrinsic value of the stock will be seen whether the stock is smaller than the market value and is considered expensive (overvalued), the intrinsic value is greater than the market value and is considered cheap (undervalued) or the intrinsic value is the same as the market value meaning it is valued fairly (correctly valued). The results of this research show that 9 out of 16 companies are undervalued and only the companies Taisho Pharmaceutical Indonesia Tbk and Chitose Internasional Tbk whose share prices are undervalued are supported by advanced PER and PBV calculations, the decision that can be taken is to buy these shares.

Holisatul Amalia; Krisna Reswara; Ika Murni Wati; Renny Oktafia

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Banks are bodies or institutions that receive credit or loans. In banking finance we need to measure the asset ratio. Asset Ratio is the management of company assets in generating income which is used to evaluate the efficiency of financial management. The Asset Ratio includes a comparison between the company's total assets and the resulting income or net profit. Is the bank efficient in utilizing or using its fixed assets? One method for calculating a bank's asset ratio is the FixediAssets Turnover Ratioi (FATO) and Total AssetsiTurnover Ratio (TATO). Calculating these two analysis methods requires or involves all assets owned by the bank. a bank. In banking, the Fixed AssetsiTurnover Ratio (FATO) is a ratio that measures the effectiveness of a company in using its fixed assetiinvestments toigenerate net sales (services). Total Asset Turnover Ratio (TATO) is usually used to determine how effective a company's total assets are in generating income. From the results of the analysis of the financialistatements of PT. Bank Mandiri (Persero) Tbk in 2017-2021 can be concluded that the Company's activity ratio is still categorized as unfavorable. This is because the measurement of Fixed AssetiTurnover Ratio (FATO) and Total AssetsiTurnover Ratio (TATO) each year experiences fluctuations or is unstable or inefficient in managing fixed assets and total assets in supporting the Company's operations to generate income.

Shella Juniet Dubelta; Shopia Aulia Tasya; Sigit Trianto; Viki Anggrayani; Ersi Sisdianto

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Financial ratio analysis is one of the measuring tools that can be used to analyze the financial condition of an institution. This study aims to measure and analyze the financial performance of City and District Zakat Management Organizations (OPZ) in Indonesia for the period 2019 and 2020 based on the ratio of activity, efficiency, amil funds, liquidity and growth. The method used in this research is descriptive qualitative with calculations using OPZ Financial Ratios published by PUSKAS BAZNAS. The data used in this study is secondary data obtained from financial reports published on the website. There are 8 samples used in 2019 and 10 samples used in 2020 that fulfill the sample criteria. The results of the study based on the overall activity ratio seen from the average performance in both years were effective and good. In the efficient ratio, 2019 as a whole showed inefficient results, while 2020 showed efficient results. The ratio of amil funds in both years showed good performance. The overall liquidity ratio in 2020 showed good performance results compared to 2019. The growth ratio in 2020 showed good performance, while 2019 showed poor performance.

Nurmala Putri Fatimah; Indah Listyani; Ahmad Idris

Jurnal Manajemen Kreatif dan Inovasi 2024 International Forum of Researchers and Lecturers

In this study, researchers want to see the financial performance condition of the Hanjaya Mandala Sampoerna company when measured using liquidity, solvency, profitability and activity ratios. The Hanjaya Mandala Sampoerna Company is the largest tobacco cigarette industry in Indonesia. The data used for the ratio measurement process are taken from the company's financial reports on the Indonesia Stock Exchange Investment Gallery website using documentation and library data collection techniques (Library Research), namely collecting and combining several data that are appropriate to research. This type of research is descriptive quantitative which describes several phenomena which are then described and analyzed again. The results of research over the last five years of Hanjaya Mandala Sampoerna Tbk's financial performance on liquidity, solvency and profitability ratios are still said to be not good, but the activity ratio produces good financial performance in 2018-2022.  

Tisa Aprillia; Yulis Juncy Apriada; Sindi Lorenza

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tjiwi Kimia Tbk Paper Factory, the world's leading producer of pulp, paper and paper products, has an important role in the national economy. Financial ratio analysis highlights a company's financial health, focusing on liquidity, solvency, activity, and profitability. The aim of this research is to understand and assess the company's financial health and measure overall financial performance. From this research, it can be seen that ratio analysis shows liquidity fluctuations, a significant decrease in profitability, and a lack of efficient use of assets. Although the company's solvency remains maintained, the main challenge lies in operational efficiency and profit growth in proportion to the increase in assets. In conclusion, a more effective strategy is needed in debt management, increasing operational efficiency, and optimizing asset use to improve overall company performance

Wibowowati, Sylvia Astian; Karyantina, Merkuria; Mustofa, Akhmad

Agrobioteknologi 2024 Fakultas Teknologi dan Industri Pangan Unisri Surakarta

Red bean flour has a high protein content but low gluten content. The superior nutritional value of rice bran is as a nutrient source that contains a lot of protein and high fiber and also does not cause allergies. The purpose of this study was to determine the effect of roasting time and the best formulation of the combination of red bean flour and rice bran flour in making snack bars that are rich in protein and favored by many consumers. This study used a completely randomized design (CRD) arranged factorially with two factors with the formulation of red bean flour and rice bran flour used were P1 (95:5); P2 (90:10); and P3 (85:15). Roasting time was 50, 40 and 30 minutes. Data analysis used ANOVA with Tukey's further test. The results of chemical and sensory tests significantly influenced the activity of water content, fat content, protein, carbohydrates, color, red bean flavor, bran flavor, hardness and overall liking. However, it was significantly different for ash content, color and overall liking. The best chemical test results were P2T3 (ratio of red bean flour and rice bran flour 90/10 with roasting time of 30 minutes) with the results of carbohydrate 60.74%, protein 10.96%, moisture content 19.01%, fat content 6.79%, and ash content 2.51%. The best sensory test results were P2T3 with color test results 2.98, red bean flavor 2.58, bran flavor 2.32, hardness 1.75, and overall liking 2.77. Snack bars made from red bean flour and rice bran flour have great potential as a high-protein food ingredient.

Ulfah, Maria; Mustofa, Akhmad; Suhartatik, Nanik

Agrobioteknologi 2024 Fakultas Teknologi dan Industri Pangan Unisri Surakarta

Vermicelli is an alternative food to replace rice, a type of noodle that is still in great demand by the public. Vermicelli is a popular food made from rice flour processed through an extrusion process so that it is shaped like a thread. The substitution of potato starch and the addition of celery extract will increase the antioxidant activity content of the vermicelli. The purpose of this research was produce vermicelli which has high antioxidant activity and produce vermicelli with characteristics according to Indonesian National Standard No. 01-2975-2006. Complete Randomized Design factorial with two factors were used in this research. The first factor was the ratio of rice flour and potatoes flour (10:90, 15:85, 20:80). The second factors was the levels of celery extract to water addition of dough (0,78; 1,04; 1,56%). The vermicelli were then tested for moisture content, ash content, crude fiber content and antioxidant activity as well as sensory analysis. The data analyse using Analysis of Variance (ANOVA). The best treatment was on ratio of substitution potatoes flour 20:80(g) with celery extract (0,78%). The fermicelli produced has the following characteristics water 10,65%, ash content 0,52%, fiber content 3,45% and 19,25% antioxidant activity. Femicelli produced in accordance with the quality requirements of SNI No. 01- 2975-2006. The sensory test of fermicelli that having color for dry fermicelli (3,82) color is yellowish dark green, color for wet fermicelli (3.62) is slightly faded green, texture (2,68) is not chewy, after taste (3.36) the taste of celery that lingers after being swallowed and overall preference (3,42).

Ni Kadek Gita Cahyani; I Gst. Bgs. Wiksuana

Public Service And Governance Journal 2024 Universitas 17 Agustus 1945 Semarang

Financial performance reflects the quality of the company may be at risk. The pandemic has resulted in various sectors, including a decline in profits. The acquisition business development strategy is used to survive in a condition. Acquisition is the process of taking over ownership resulting in the transfer of control. The research objective analyzes the differences in banking financial performance before and after being acquired by the acquiring company. Financial performance is observed from liquidity with current ratio, solvency measured debt to total asset ratio, profitability measured return on assets, activity measured total asset turnover, and market measured earnings per share. Data after being collected is processed descriptive statistics and normality tests so as to find normally distributed data will be tested through paired sample t-test while data that is not normally distributed is tested by the Wilcoxon signed rank method. The average descriptive statistical results after experiencing an increase in performance. The results of hypothesis testing show that there is a difference in significant improvement in liquidity and activity ratios, there is a significant decrease in solvency, while based on profitability and market there is no significant improvement. Overall the results show that the acquired banks have not fully achieved synergy, the company must review economic conditions when planning development strategies in order to achieve synergy.

Afif Damar Pratisto; Qosrul Karimah; Priyanka Khansa Insyira; Vito De Caprio Matius Hutabalian; Rocky Kencana Putra +4 more

Jurnal Inovasi Sosial dan Pengabdian 2024 Lembaga Pengembangan Kinerja Dosen

One common household waste often encountered and rarely processed is used cooking oil. Used cooking oil is the residual oil from frying that has been repeatedly used. The common practice of reusing or improperly disposing of it by the community is considered hazardous as it has the potential to poison the body and pollute the environment. One effort to utilize used cooking oil is by recycling the waste into raw materials for making aromatherapy candles and essential oil scented soaps. This purpose activity is empower the community of Nglebak to utilize household waste and transform it into economic materials. This activity is carried out through research methods, material presentation, processing practice, and discussion. The research results on aromatherapy candles indicate that a formulation of used cooking oil and coconut wax at a ratio of 2:1 can produce ecofriendly aromatherapy candles with an ideal appearance and duration. The research results on soap indicate that stirring for 30 minutes with a volume of 60 mL of KOH (Potassium Hydroxide) is the ideal formulation for making essential oil scented soaps as it yields the most with a pH that complies with SNI No. 40-4058-1996

Reza Santika; Rizka Ayuni; Titin Trisnawati

Jurnal Kendali Akuntansi 2024 International Forum of Researchers and Lecturers

This research is entitled Financial Ratio Analysis in Assessing Financial Performance (Case Study of PT. Arthavest Tbk Listed on the IDX 2018-2022). The purpose of this research is to find out how the company PT. Arthavest Tbk for the 2018-2022 period using Liquidity Ratios, Activity Ratios and Profitability Ratios. This research method is descriptive research with a quantitative approach, namely by collecting, processing and interpreting the data obtained so that you can get a clear picture of the situation being studied based on numbers. The data collection technique is obtained from documentary evidence which contains data relevant to the object of the research carried out, namely by collecting PT financial report data. Arthavest Tbk. obtained from the Indonesian Stock Exchange (BEI) website, namely www.idx.co.id. The results of this research indicate that PT. Arthavest Tbk for the 2018-2022 period tends to remain unstable, however, the company's liquidity ratio has been able to fulfill its short-term obligations by obtaining current assets that are greater than its current liabilities

Nabila Allaini Nurzahra; Tenri S.P.Dipoatmodjo; Nurman Nurman; Anwar Ramli

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

his research aims to analyze the financial performance assessment of PT Angasa Pura I for 2018-2022 using profitability ratios and activity ratios. This research is descriptive research which is studied quantitatively. The variables in this research are Financial Performance, Profitability Ratios and Activity Ratios. The population in this research is all financial reports at PT Angkasa Pura I. The sample for this research is the financial position report, assets, sales and profit and loss report of PT Angkasa Pura I for 2018-2022. Based on the results of financial data analysis of PT. Angkasa Pura I, as measured by financial data analysis, namely profitability and activity ratios from the 2018-2022 financial reports, can be concluded that the financial performance of PT. Angkasa Pura I had good performance in 2018 to 2019 but experienced a decline in 2020 to 2021 respectively which was caused by certain factors, one of which was external factors, namely the presence of Covid-19. However, the company PT. Angkasa Pura I has tried to improve the company's performance as assessed by the level of profitability and activity ratios which show good value in 2022 even though the profit generated is still negative.

Nurusyifa Amelia; Chandra Fitriyani C.M; Dorifahtu Afirstantian Maharani; Melinda Magdarina; Cholis Hidayati

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The main purpose of writing this article is to analyze the influence of liquidity and activity ratios on profitability in the pharmaceutical industry in 2020-2022. Independent variables used in this study as follows liquidity (X1) is measured using the Current Ratio (CR) and activity (X2) is measured using the Total Asset Turnover (TATO), and the dependent variable is used profitability (Y) is measured using the Return on Assets (ROA). The population of this study is the entire pharmaceutical industry in Indonesia for the period 2020-2022. The samples used were 4 pharmaceutical companies, namely Kalbe, Indofarma, Kimia Farma, and Pyridam Farma. In this study the data analysis used multiple linear regression analysis (t test and F test) which is processed with SPSS 22. Judging from the multiple linear regression model, the results of the T test (partial) states that from liquidity (CR) there is a positive and significant influence on profitability (ROA), and activity (TATO) there is a negative and insignificant influence on profitability (ROA). From the day of the F test showed that liquidity (CR) and activity (TATO) simultaneously had a positive and significant effect on profitability (ROA).

Ananta Kumala Sari; Sullicyanna Luna Bianca; Ari Rohmana; Devira Larasati; Cholis Hidayati

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This study aims to analyze the comparison of financial ratios in the telecommunications sector listed on the Indonesia Stock Exchange for the period 2020-2022. Financial ratios are financial analysis tools used to evaluate company performance by comparing financial data contained in financial statements. Liquidity ratios, profitability ratios, activity ratios, solvency ratios, and market ratios are types of ratios. This research uses a qualitative method with secondary data on financial statements in the telecommunications sector for the 2020-2022 period. The data can be obtained by visiting the official website of the Indonesia Stock Exchange or visiting the company's website. The samples used were only four companies, namely PT Smartfren Telecom Tbk (FREN), PT Indosat Tbk (ISAT), PT XL Axiata Tbk (EXCL), and PT Telekomunikasi Indonesia Tbk (TLKM) using purposive sampling technique. The results of this study indicate that of the four companies, the ratio of PT Telekomunikasi Indonesia Tbk is superior compared to the other three companies because the company can utilize its cash and assets well, fulfill its obligations both short and long term, manage the company well and efficiently, and generate high profits with a reasonable share price.

Nopi Meilani

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of (1) Current Rasio (CR), (2) Total Aset Turn Over (TATO), (3) Debt to Equity Rasio (DER) on profitability in transportation companies which listed on the Indonesia Stock Exchange (BEI) in 2019-2020. The method used to determine the sample is purposive sampling. The sample used in this research are 26 transportation companies which listed in Indonesia Stock Exchange. Data analysis technique used is multiple linear regression analysis. The result of the research shows that liquidity ratio (CR) has negative and not significant influence on profitability (ROE) because the current ratio of good transportation company means that there is decrease the profit because the profit is used to pay its short term debt. Activity ratio (TATO) has positive and significant influence on profitability (ROE) to rapid asset turnover indicates the ability of transportation companies to earn profits. Solvability ratio (DER) has negative and not significant influence on profitability (ROE) because transport companies tend to increase debt although not necessarily increase profit. It can be concluded that profitability can be influenced by liquidity, activity and solvability good for company. Transportation companies should pay more attention to financial performance to know the development of a company.

Aninda Ira Musikawati; Ratri Paramitalaksmi

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The growth of the digital world greatly influences the national economy and has a positive impact on the business world in the fields of technology and information. Tthis research intends to analyze financial reports in measuring financial performance in startup companies. The sample used in this research was PT GoTo Gojek Tokopedia Tbk. The data used is quantitative descriptive with secondary data published by the Indonesian Stock Exchange for the 2020-2022 period. This research analysis uses financial ratio formula calculations consisting of liquidity ratios, laverage ratios, activity ratios, and profitability ratios as analytical tools used to measure the financial performance of startup companies. The results of the research show that the company liquidity performance is classified as very good, the activity ratio is classified as good in the total assets turnover ratio, is classified as poor, and the profitability ratio shows a fairly good level of profit generation.

Suriana Suriana; Sabirin Iskandar; Khairina Rosyadah

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

Suriana. 2023. Analysis of Working Capital on Increasing Income at PT Bulungan Tiga Putra Mandiri. STIM-LPI Makassar Management Study Program Thesis (Supervised by Drs. Sabirin Iskandar, M. Si., and Dr. Khairina Rosyadah, S.E., M.M). This research aims to determine whether working capital increases income at PT. Bulungan Tiga Putra Mandiri. The object of this research is PT. Bulungan Tiga Putra Mandiri, a corporation which operates in the trading business of heavy systems and fruit peels. The data used is primary data. The sample in this research is the financial report of PT Bulungan Tiga Putra Mandiri for 3 years.The results of this research show that calculating financial data using activity ratio and profitability ratio analysis shows that the company's working capital at PT. Bulungan Tiga Putra is decreasing from 2020 to 2022, resulting in a decrease in income and even a loss.

Selmiati Tiranda; Elisabet Pali; Adriana M. Marampa

Jurnal Ekonomi dan Pembangunan Indonesia 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.

Pra Gemini; Fausiah Fausiah; Anggraeni Anggraeni

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

Analysis of Working Capital on Profitability Levels at PT. Gaya Makmur Tractors Makassar, Thesis for the Management Study Program at the Indonesian Educational Institute of Management Science College (STIM-LPI) Makassar. (supervised by Dra. Pra Gemini, M.Si and Fausiah, S.E., M.Si). This research aims to determine how working capital influences the level of profitability at PT. Gaya Makmur Tractors Makassar. The type of research used in this research is quantitative. The data processed is the financial report of PT. Gaya Makmur Tractors Makassar for 2019-2021 which consists of a profit and loss report and balance sheet. The research results of the current ratio are stated to be good because they continue to increase every year 2019-2021 and exceed the internal average standard in 2020 and 2021. On the activity ratio with measurements using the NWC Turnover ratio can be said to be quite good because it exceeds the internal average, although it experienced a decline in 2020 of 368% but rose again to 430% in 2021. The profitability ratio with Return On Investment is said to be not good because it is below the internal average . Return on Equity is said to be not good, although it has increased in 2019 and 2021, this ratio is still below the internal average. Gross Profit Margin is also still said to be not good or not optimal because it experienced ups and downs from 2019-2021, namely 173%, 181%, 175%, although in 2020 it experienced an increase and was above the internal average of 176.3% but in 2021 experienced another decline and was below the internal average. Net Profit Margin is also said to be not good because it is still below the internal average.