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Analytics

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.

Adenanthera Lesmana Dewa; Lisda Rahmasari

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

The purpose of this study to analyze the effect of Perceptions Of Financial Rewards (X1), work engagement (X2) to organizationcommitment (Y1) and employeeperformance (Y2). In this study, data were collected through questionnaires to 90 respondents to determine the response of respondents to each variable. Then analyze the data obtained in the form ofquantitative analysis and qualitative analysis. Quantitative analysis include validity and reliability test, the classicassumption test, hypothesis testing via the F test and t test and analysistest, the coefficient of determination (R2). Data analysis techniques used were linear regression analysis that serves to prove the research hypo thesis. The datathat have met the test validity, test reliability, and classical assumption processed so as to produce the followingregression equation: Y1= 0.244X1 + 0.467X2 and Y2 = 0,202X1 + 0,394X2 + 0,209X3 . Results of the analysis with sobel test  found that Perceptions Of Financial Rewards (X1), workengagement (X2) has a positive and significant influence on organization commitment (Y1) and Perceptions Of Financial Rewards (X1), work engagement (X2) , Perceptions Of Financial Rewards (X3) has a positive and significant influence on employee performance (Y2) . Hypothesis testing using t-test showed that independent variables found to significantly affect  dependent variables.

Muhammad Riyan Fahlefi; Resame Putri; Ratih Kusumastuti

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

The purpose of this research is to evaluate the financial performance of PT. Garda Tujuh Buana Tbk during the period 2021 to 2022. In analyzing this financial performance, this study uses the theory of Financial Ratios, where financial ratio analysis will be carried out, especially on Liquidity Ratios, to assess the company's ability to meet short-term debt obligations. The analytical method used in this research is descriptive quantitative analysis. This approach involves calculating the relevant financial ratios in the company using certain formulas. The data and information for this research were obtained from the Indonesia Stock Exchange. The results of the analysis show that the condition of PT. Garda Tujuh Buana Tbk during the last two years from 2021 to 2022 can be said to be not good. The results showed that the level of liquidity ratios for two years obtained results; Current ratio of 55% and 200%, Quitck Ratio of 45% and 149%, Cash Ratio of 20% and 2%..

Syafira Ramadhani; Wendy Wenaldo; Ratih Kusumastuti

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

The company is a form of body or organization that was founded by a person or group. The company's activity is to carry out production which is then distributed in order to meet economic needs. companies in carrying out their operations require substantial funding, therefore the company needs to know the development of its business from time to time so that it can be known whether the company is experiencing progress or setbacks. To be able to find out about this, the owner of the company can look through the accountability report of the company's leadership in the form of financial reports. One of the company's financial reports is the cash flow statement. Cash presents systematically information about cash receipts and disbursements during a certain period. In the statement of cash flows, cash receipts and disbursements are classified according to operations, financing activities and investing. performance.  

Amelia Indriani Puspitasari; Sri Rahayuningsih

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine the impact of ownership structure, dividend policy, and sales growth on financial performance, as well as the simultaneous effect of ownership structure, dividend policy, and sales growth on financial performance. The data used in this study consists of secondary data derived from annual financial reports which can be accessed via the official website www.idx.co.id. The population used in this study are pharmaceutical companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The sample used in this study uses a saturated sampling method. The analysis used in this study is multiple linear regression, using SPSS 22 software. The results of this study indicate that dividend policy has an effect on financial performance while ownership structure and sales growth have no effect on financial performance

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.      

Devi Afikasari; Achmad Maqsudi

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

The author conducted this research at PT Bank Rakyat Indonesia Tbk which is listed on the Indonesia Stock Exchange (IDX), PT Bank Central Asia Tbk, PT Bank Syariah Indonesia Tbk, and PT Bank BTPN Syariah Tbk. Risk Profile, Earnings, and Capital (RGEC), and Good Corporate Governance (GCG) are the methods used for this research. This study aims to determine the financial performance of Islamic and conventional banks during the Covid-19 pandemic in terms of risk profile, good corporate governance (GCG), profitability, and capital. This type of research is quantitative, the type of data used is secondary data, the data collection technique used was documentation technique and the data analysis method was a quantitative descriptive method. The results showed that the financial performance of PT Bank Rakyat Indonesia Tbk was in good condition, PT Bank Central Asia Tbk was in very good condition, PT Bank Syariah Indonesia Tbk was in very good condition PT Bank BTPN Syariah Tbk good condition.    

Arum Nur Aulia; Zarah Eka Nur Saputri; Risma Wira Bharata

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

This study aims to analyze the financial performance of the Regional Government of Magelang Regency seen based on the Analysis of Budget Realization Reports. The Budget Realization Report is a financial report that presents an overview of the sources, allocation and use of economic resources managed by the local government. The realization report describes the comparison between the budget and its realization in one reporting period. The Budget Realization Report provides information regarding financial position that is useful for most users of the report in order to make decisions and demonstrate accountability for the use of resources entrusted to users. The method used is descriptive quantitative using the ratio of effectiveness and efficiency. Data obtained through field studies.    

Vevbi Verra; Endah Kurniawati; Ririn Wahyu Arida

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

This researcher aims to determine the effect of asset management on financial performance at PT. Astra International Tbk. The variables of this study are total asset turnover (X1), fixed asset turnover (X2), working capital turnover (X3), and operating profit (Y). This study uses a quantitative method in the form of financial reports from 2012 to 2021, the sample used is 40 and the source of data from this research is the quarterly financial reports of PT. Astra International Tbk. The data collection technique in this research is to use a documentation study. Data analysis techniques in this study used the classical assumption test, hypothesis testing, multiple linear regression analysis and the coefficient of determination test. Data processing in this study used the software program SPSS (Statistics Package for the Social Sciences) 25.0 for windows. By using a level of 5% or 0.05 with the results (1) partially the total activation turnover has a significant effect on operational profit with a significance value of 0.000 <0.05 which means H0 is rejected and Ha is accepted. (2) partial activation turnover still has a significant effect on operating profit with a significance value of 0.004 <0.05, which means H0 is rejected and Ha is accepted. (3) partially working capital turnover affects operational profit with a significance value of 0.000 <0.05, which means that H0 is rejected and Ha is accepted. (4) simultaneously total asset turnover, fixed asset turnover, and working capital turnover have a significant effect on operating profit with a significance value of 0.000 <0.05 which means H0 is rejected and Ha is accepted.

Hasibuan, Zakia Hasanah; Zuhriadi, Muhammad Zuhriadi; sibarani, Juan charlos; Manurung, Reneva Manurung; Aruan, Nur Indah Melani +2 more

Jurnal Maisyatuna 2023 STAI Denpasar Bali

The purpose of this study was to determine the development of the performance of Islamic capital market instruments, especially Islamic mutual funds and Islamic stocks in Indonesia, in the 2010-2022 timeframe. The analytical method used in this study is a qualitative descriptive analysis method with secondary data obtained by accessing publications issued by the Financial Services Authority (OJK) and the Central Bureau of Statistics (BPS). The population in this study are all companies listed on the Islamic Stock Index (ISSI) and the entire number of Islamic mutual funds during the observation period 2010 – 2022. The results of this study reveal that the development of the performance of Islamic mutual funds and Islamic stocks has increased quite significantly. With a deeper understanding, it is expected to be able to provide recommendations and actualize relevant policies to improve the performance of Islamic capital market instruments in the future.

Vip Paramarta; Devi Delvita; Refliza Yanti; Didik Udayana; Amelia Suci Pertiwi +1 more

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

This paper provides a literature review that focuses on the relationship between human capital and performance essentially at the firm level. Measurement of human capital is not intended to determine the intrinsic value of HR, but rather the impact of HR behavior on organizational processes. This measurement is important to determine the effectiveness of the company's strategy on how much the employee contributes to improving performance in an increasingly advanced business environment. says there are two main strengths why human capital measurement is the main center of attention in the business community. First, competition in the business environment is a result of the globalization of trade and the development of several key sectors such as telecommunications, transportation and financial services. Second, the rapid development of information technology, especially after the emergence of the internet. These two developments have dramatically changed the business structure and pushed intangible assets to play an increasingly important role for companies.

Oktavianindita Putri Utami; Erni Agustin; Nuwun Priyono

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

  This study aims to determine the implementation of SISKEUDES in improving the quality of village financial accountability in Karangrejo Village, Selomerto District. This research uses descriptive method with qualitative analysis using the implementation model. Data collection was carried out by library research, observation, and in-depth interviews. The research location is in Karangrejo Village, Selomerto District, Wonosobo Regency. Data analysis uses data reduction, data presentation, and data verification or conclusions. The results showed that the management of the SISKEUDES application in Karangrejo Village, Selomerto District, Wonosobo Regency had been carried out in an accountable manner. performance indicators. With the SISKEUDES application, the village government is greatly assisted in managing village finances and budgets and also provides accuracy in reports that have been made and upholds reporting transparency and accountability.

Arung Abinaya Nasrulloh; Zarah Eka Nur Saputri; Herlina Manurung

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

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.

Yumiza Aprilia Putri; Kartika Malika Putri; Ratih Kusumastuti

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

The merger of Islamic Banks is to encourage larger Islamic banks to participate in the global market and to become a catalyst for Islamic economic growth in Indonesia. In addition, the merger of Islamic banks is considered more efficient in raising funds, operations and spending. Therefore, this study aims to determine the financial performance of Bank Syariah Indonesia before and after the merger. The object of this study is the financial statements of Bank Syariah Indonesia for 2018 – 2021. The method used is descriptive quantitative with the aim of analyzing BSI profitability before and after the merger. The types of data used are primary and secondary data obtained from several journals and the official website of the Indonesia Stock Exchange and the official website of Bank Syariah Indonesia (BSI). The results showed that there was no increase that was too specific between before and after the merger was carried out, where each company had its own operational and non-operational costs if the merger was not automatically carried out, so looking at the assets owned by each company, it can be said that the merger should be done. At the time the merger was carried out because the costs incurred by the company from all costs due to the implementation of the merger were more profitable than before the merger.

Jaiyanti Jaiyanti; Maria Cristina Raja; Ratih Kusumastuti

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

This study uses a financial ratio approach to examine the financial performance of Tri Banyan Tirta Tbk. This research is a quantitative descriptive study that uses financial data from businesses for two years between 2021 and 2022. Liquidity ratios, solvency ratios, profitability ratios, and activity ratios are all included in the financial ratio method. Based on the research results, it can be interpreted that the financial performance of Tri Banyan Tirta Tbk has decreased during the study period. Therefore, it is necessary to make efforts to improve financial performance by implementing effective and efficient business strategies and good risk management. In addition, the company also needs to improve operational performance and efficiency in the use of assets to develop the business in a sustainable manner in the future.

Dwi Nurrahmawati; Erni Agustin; Risma Wira Bharata

Public Service And Governance Journal 2023 Universitas 17 Agustus 1945 Semarang

The purpose of this study was to determine the growth of cash flows and the effectiveness of using cash flow reports as an indicator of the financial performance of the Magelang city government in 2018-2021. This study uses a quantitative descriptive method based on secondary data, namely the cash flow report of the Magelang city government. The data was taken through the official website of the Magelang City government. Based on this research, it can be seen that the overall cash flow growth in 2018-2021 for operating, investment, financing and transitory activities indicates a fairly good financial performance from the Magelang city government. In addition, relatively high free cash flow indicates that the Magelang city government has cash left that can be used for various activities to support high-quality public services

Muhammad Ali Najib; Zaimah Zaimah; Ratih Kusumastuti

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

This research aims to analyze the financial performance of PT. H.M Sampoerna Tbk based on financial ratio data from 2018 to 2022. The study adopts a quantitative approach using a descriptive study method by collecting and analyzing the company's financial data. Liquidity, solvency, and profitability ratios are utilized to measure the financial performance of the company. The findings indicate that there are variations in the company's financial performance during the research period. Nonetheless, the company still records adequate net profit and returns. However, it is crucial for the company to enhance liquidity management, carefully manage debt, and improve operational efficiency to achieve sustainable growth in the future.

Regita Cahyani Annisa Putri; Nadhirah Lathifunnisa; Sharen Syifa Nafia; Aliefthio Putra Rindjani Hoefnagel

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

Good company financial performance continues to be demanded in order to maximize profits in achieving its goals. This study was conducted to analyze the financial performance achieved by PT Indofood Sukses Makmur Tbk. in 2019-2021. The approach used in this research is a quantitative descriptive study. The type of data is secondary data which can be obtained through the financial statements of PT Indofood Sukses Makmur Tbk. in 2019-2021. The analysis in this study used profitability ratios and solvency ratios. The results showed that for 4 years it was in a fairly good financial performance condition. The company's profitability in terms of the GPM indicator is in good condition, but the ROA indicator is in a poor condition. The company's solvency both in terms of DER and DAR indicators is in very good condition.    

Astohar Astohar; Maulana Ihsan Yusufi Suyatno; Dhian Andanarini Minar Savitri; Ratna Kase

JURNAL KABAR MASYARAKAT 2023 Institut Teknologi dan Bisnis Semarang

Micro, Small and Medium Enterprises (MSMEs) are one of the drivers of the Indonesian economy. MSMEs have made a significant contribution to improving the economy and also play an important role in growth and employment in Indonesia. Micro, Small and Medium Enterprises (MSMEs) in the Manyaran Village, West Semarang District, are experiencing growth in quantity. Different things are shown by MSMEs which consistently make financial reports, especially micro and small businesses. The problem that arises is that not all MSMEs routinely report MSME performance (operational and financial) so that the financial condition cannot be known early by MSME owners. The dedication method uses lectures, discussions, simulations and questions and answers regarding the benefits and uses of preparing reports. The results of the dedication show that different business units in MSMEs and the educational background of their owners require different ways of communication and delivery. The advice given is to increase the participation of Semarang City Government officials (relevant agencies) through Youth Organizations (youth groups) can be increased again. The results of the dedication show that action is still needed to convince MSMEs regarding the importance of financial reports. Some participants could understand and were enthusiastic in participating in the training. In the future, training and introduction to financial applications related to MSMEs are needed, such as shop books, SIPIK or other applications.

Dissa Elvaretta

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

This study aims to analyze the performance of Regional Hospital X by Balanced Scorecard Approach Method. This research was conducted by the method of operational research with the analysis of qualitative and quantitative data using a single case study on Regional Hospital X. As a government-owned hospital, Regional Hospital X should aim to provide good service to customers. Therefore, it is necessary to measure non-financial aspects instead of measuring financial aspects only. Measurement of performance using the Balanced Scorecard method covering four perspectives: financial, customer, internal business processes, learning and growth. The results showed that the performanced of Regional Hospital X is good enough seen from four perspective of Balanced Scorecard Method Approach.