Lusiana Fatika Sari, Ahmad Syaiful Bahri, Luthfi Yoga Hendy Wibowo
{"title":"Pengukuran Kinerja Keuangan Melalui Penggunaan Analisis Rasio Keuangan pada PT Kalbe Farma Tbk","authors":"Lusiana Fatika Sari, Ahmad Syaiful Bahri, Luthfi Yoga Hendy Wibowo","doi":"10.56341/amj.v4i1.213","DOIUrl":"https://doi.org/10.56341/amj.v4i1.213","url":null,"abstract":"The purpose of this research is to carry out a descriptive analysis of the procedure for measuring financial performance which is reviewed based on financial ratio analysis using financial ratios in the form of liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The object chosen in this study is PT Kalbe Farma Tbk, the financial statements have been uploaded to the Indonesia Stock Exchange (IDX). The research approach used in this study is a qualitative approach. The focus of this research is the financial statements of the company PT Kalbe Farma Tbk, which are balance sheets and income statements for the 2020-2022 period. The source of data used in research is secondary data. The data collection technique used in this research is a literature study. The data analysis used in this research is descriptive analysis. The results of the financial ratio analysis consisting of liquidity ratios, solvency ratios, activity ratios, and profitability ratios for the 2020-2022 period show that the financial performance of PT Kalbe Farma Tbk is in fairly good condition.","PeriodicalId":133384,"journal":{"name":"Amsir Management Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136103348","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ulfah Laila Nisrina, St. Nursaadah Yusuf, Nur Aliyah
{"title":"Financial Performance Analysis Based on Liquidity and Profitability Ratios","authors":"Ulfah Laila Nisrina, St. Nursaadah Yusuf, Nur Aliyah","doi":"10.56341/amj.v4i1.250","DOIUrl":"https://doi.org/10.56341/amj.v4i1.250","url":null,"abstract":"This study examines the company's performance based on profitability and liquidity ratios at CV Alfaiz Putra Mandiri. CV Alfaiz Putra Mandiri is a trading company that sells furniture materials, namely HPL (High Pressure Laminated). This study aims to analyze financial performance based on liquidity and profitability ratios at CV Alfaiz Putra Mandiri. The method used is quantitative method. The type of research used is field and library research by applying document analysis data collection techniques and interviews. Based on the analysis of the liquidity ratio of CV Alfaiz Putra Mandiri, the company's financial performance is quite good. This is due to the increase in current assets from year to year. However, current debt has also increased from year to year which offsets the increase in current assets. Based on the profitability ratio analysis, the company's financial performance is not good enough. This is because the increase in sales is not matched by the increase in profits generated and there are still many costs incurred for the company's operational needs so as not to generate optimal profits","PeriodicalId":133384,"journal":{"name":"Amsir Management Journal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114332453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Suriyanti Mangkona, Nur Fadhilah, Hayah Masrurah Nurfan
{"title":"Pengaruh Kebijakan Dividen dan Struktur Modal Terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia","authors":"Suriyanti Mangkona, Nur Fadhilah, Hayah Masrurah Nurfan","doi":"10.56341/amj.v4i1.243","DOIUrl":"https://doi.org/10.56341/amj.v4i1.243","url":null,"abstract":"The study aims to determine the effect of dividend policy and capital structure on firm value of manufacturing companies period 2014-2018. The independent variables used in this study are the dividend policy (dividend payout ratio) and capital structure (debt to equity ratio). The dependent variable used in this study is firm value (price to book value). This research is a quantitative research. The population in this study are all manufacturing companies listed on the indonesia stock exchange period 2014 to 2018 amounting to 162 companies. The selection of the sample using purposive sampling, with some predetermined criteria, the number of samples is 10 manufacturing companies. This data is in the form of financial reports that have been published on the Indonesian stock exchange website. Data analysis techniques used in this study is multiple linear regession analysis. Based on the results of data analysis, it shows that the dividend policy and capital structure have an effect on positively and significant to firm value.","PeriodicalId":133384,"journal":{"name":"Amsir Management Journal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128420919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Suriyanti Mangkona, Dandi Asri, A. Salim, M. Ma'ruf, W. Wahyuddin
{"title":"Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas PT Pertani (Persero)","authors":"Suriyanti Mangkona, Dandi Asri, A. Salim, M. Ma'ruf, W. Wahyuddin","doi":"10.56341/amj.v4i1.242","DOIUrl":"https://doi.org/10.56341/amj.v4i1.242","url":null,"abstract":"This study aims to determine & analyze financial performance based on profitability ratios at PT Pertani (Persero) Kab. Sidenreng Rappang. Data collection methods used in this research are observation, interview, and documentation methods. Types and sources of research data using quantitative data in the form of primary data and secondary data. This study uses profitability ratios with four indicators for calculating the value of financial ratios: (1) Gross Profit Margin (2) Net Profit Margin Earning Before Interest and Tax to Total Assets using profitability ratios, (3) Return On Assets (4) Return On Equity. The research results show that financial performance has not been efficient and effective, as seen from the 2018 Gross Profit Margin of 0.025%, 0.031% in 2019, and 0.021% in 2020. Net Profit Margin in 2018 was 0.014%, in 2019 it was -0.007%, and in 2020 it was -0.036%. Return On Assets in 2018 was 0.0026%, in 2019 it was -0.0015%, and in 2020 it was -0.0018%. Return On Equity in 2018 was 0.0025%, in 2019 it was -0.0016%, and in 2020 it was -0.0016%. PT. Agriculture (persero) Kab. Sidenreng Rappang must evaluate its current performance in utilizing assets and equity to maximize profit so that the company is able to make financial performance effective and efficient.","PeriodicalId":133384,"journal":{"name":"Amsir Management Journal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130372895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
R. Rifani, Saripah Aryanti, Syamsuriani Syamsuriani
{"title":"Pengaruh Pengaruh Word of Mouth dan Kualitas Produk terhadap Keputusan Pembelian Konsumen (Studi Pada Livestream Tiktok Shop)","authors":"R. Rifani, Saripah Aryanti, Syamsuriani Syamsuriani","doi":"10.56341/amj.v3i2.204","DOIUrl":"https://doi.org/10.56341/amj.v3i2.204","url":null,"abstract":"This research aims to determine the effect of word of mouth and product quality on purchase decision when the seller conducts a livestream on Tiktok shop. Multiple linear regression was used to test the hypothesis regarding the effect of Word of Mouth and Product Quality on purchase decision when the seller conducts a livestream on Tiktok shop. The results of hypothesis testing using t-test showed that Word of Mouth has a significant and negative effect on purchase decision, while Product Quality has a significant and positive effect on purchase decision. In addition, the independent variable that is dominant and has the greatest influence on purchase decision is product quality. These conclusions can serve as a reference for Tiktok shop sellers to improve purchase decisions by considering Word of Mouth and product quality.","PeriodicalId":133384,"journal":{"name":"Amsir Management Journal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114390408","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Market Value dan Risiko Saham terhadap Holding Period dalam Perspektif Investasi","authors":"Siti Diva Syarifah Lukman","doi":"10.56341/amj.v3i2.206","DOIUrl":"https://doi.org/10.56341/amj.v3i2.206","url":null,"abstract":"This study aims to determine the effect of Market Value and Stock Risk on Holding Period in The Perspective of Investing in Cigarette Companies listed on The Indonesia Stock Exchange (IDX). The analttical method used in this study is multiple linear regression analysis, classical assumption test, coefficient of determination and hypothesis testing using statistical t test with SPSS version 26.0. The observation period carried out is 2019-2021. The result of this study prove that Market Value has a positive and significant effect on Holding Period and Stock Risk has a negative and insignificant effect on Holding Period in Cigarette Companies listed on IDX with an observation period of 2019-2021.","PeriodicalId":133384,"journal":{"name":"Amsir Management Journal","volume":"438 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126992192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Sistem dan Prosedur Pembayaran Gaji dan Upah","authors":"Hamida Hasan","doi":"10.56341/amj.v3i2.207","DOIUrl":"https://doi.org/10.56341/amj.v3i2.207","url":null,"abstract":"The purpose of this research is to find out the systems and procedures for paying salaries and wages for employees of CV Citra Utama. The method of data analysis used in this study is to use descriptive comparative analysis, namely comparing the systems and procedures for paying salaries and wages applied in companies with systems and procedures for paying salaries and wages based on actual theory with elements of internal control. The results of the study stated that the implementation of systems and procedures for payment of salaries and wages did not reflect the elements of internal control","PeriodicalId":133384,"journal":{"name":"Amsir Management Journal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125512436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Tinjauan Du Point System Untuk Mengukur Kinerja Keuangan Pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia","authors":"Ulfa Natsir","doi":"10.56341/amj.v3i2.178","DOIUrl":"https://doi.org/10.56341/amj.v3i2.178","url":null,"abstract":"This study aims to determine the extent of financial performance in pharmaceutical companies listed on the Indonesia Stock Exchange using the Du Pont System method, for three years (2018-2020), The data analysis technique used in this study is quantitative by calculating Net Profit Margin (NPM), Debt Ratio (DR), Total Asset Turnover (TATO). Return On Investment (ROI), Return On Equity (ROE). The results of this study show that at PT. Kimia Farma Tbk, PT. Darya Varia Laboratoria Tbk, and PT. Kalbe Farma Tbk's financial performance tends to fluctuate up and down or fluctuate so it can be concluded that the financial performance of PT. Kimia Farma Tbk, PT. Darya Varia Laboratoria Tbk, and PT. Kalbe Farma Tbk is in the category of not according to industry standards, because the average ROI, ROE, and TATO level are below the assessment standard.","PeriodicalId":133384,"journal":{"name":"Amsir Management Journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131529969","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Kualitas Pelayanan dan Kualitas Produk Terhadap Keputusan Pembelian Sepeda Motor Honda Vario","authors":"Syafrida Syafrida, Pandi Putra","doi":"10.56341/amj.v3i2.184","DOIUrl":"https://doi.org/10.56341/amj.v3i2.184","url":null,"abstract":"This study aims to determine whether the quality of service has an influence on purchasing decisions for Honda Beat motorbikes at PT. Tunas Dwipa Matra Parepare Branch, where the truth is proven, Ha1 is accepted and Ho1 is rejected. and Product Quality has an influence on the Purchase Decision of Honda Vario motorbikes at PT. Tunas Dwipa Matra Branch of Parepare, where the truth is proven, Ha2 is accepted and Ho1 is rejected. As well as Service Quality and Product Quality jointly influence Purchase Decisions. This can be seen from the quality of service and product quality showing the calculated F value = 40.752 with a significance of 0.000 <0.05. So in this study, it can be stated that Service Quality and Product Quality have a joint and significant influence on Purchasing Decisions at PT. Parepare Branch of Dwipa Matra Branch.","PeriodicalId":133384,"journal":{"name":"Amsir Management Journal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129689006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Rasio Likuiditas, Solvabilitas, dan Aktivitas Terhadap Profitabilitas Pada PDAM","authors":"Firman Ali, Hamida Hasan, M. Machmud","doi":"10.56341/amj.v3i1.190","DOIUrl":"https://doi.org/10.56341/amj.v3i1.190","url":null,"abstract":"The purpose of this study is to examine the effect of the liquidity ratio as measured by the current ratio (CR), the solvency ratio as measured by the debt to asset ratio (DAR), the activity ratio measured by total asset turnover (TATO) on profitability which is measured. With return on assets (ROA). The research method used is descriptive quantitative. The population in this study is the Financial Report at PDAM In Indonesia for the last five years (2016-2020) which consists of a Balance Sheet and Profit and Loss Report. This research uses multiple linear regression analysis methods, which are processed with the help of the SPSS V23 program. This study's results indicate that the calculations from multiple linear regression that have been carried out are Y= 178.926 + 2.1185 X1 + 1.888 X2 + (-0.757 X3) + e. If liquidity, solvency, and activity are worth 0, then profitability is worth 178,926. The results of the t-test indicate that liquidity has no partial effect on profitability by seeing a significant 0.389 > 0.05 and a tcount value of 1.428 < ttable 12.706. While solvency does not affect profitability, it can be seen by the significance of 0.485 > 0.05 and the value of tcount 1.049 < ttable 12.706. And activity shows a positive but insignificant effect on profitability as indicated by looking at 0.086 > 0.05 and tcount 17.391 > t table 12.706, so training influences profitability. In addition, liquidity, solvency, and activity simultaneously affect profitability by looking at Fcount of 38.274 and Ftable of 19.16. While the results of the Adjusted R square or coefficient of determination of 0.965 mean that 96.5% of the dependent variable is influenced by the independent variable, while other variables outside the research model influence the remaining 3.5%.","PeriodicalId":133384,"journal":{"name":"Amsir Management Journal","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127452641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}