Ari Sujarwo, Aziz Nur Argi Pratama, Binti Munawaroh, M. Najib
{"title":"Analisis Rasio Keuangan untuk Mengukur Kinerja Perusahaan PT. Garudafood Putra Putri Jaya Tbk.","authors":"Ari Sujarwo, Aziz Nur Argi Pratama, Binti Munawaroh, M. Najib","doi":"10.59330/ojsmadani.v12i1.163","DOIUrl":"https://doi.org/10.59330/ojsmadani.v12i1.163","url":null,"abstract":"Kemajuan suatu perusahaan dapat dilihat dari kinerja keuangannya, kinerja keuangan dapat dianalisis dengan melihat rasio-rasio keuangan, setelah diketahui rasio-rasio keuangan maka analisis rasio digunakan untuk melihat kelemahan dan kelebihan perusahaan. Dengan adanya analisis rasio keuangan ini diharapkan dapat memberikan informasi yang lebih detail mengenai kondisi keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui kinerja PT. Garudafood Putra Putri Jaya Tbk pada tahun 2022-2023. Metode yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif dan kualitatif dengan analisis data sekunder menggunakan rasio likuiditas, solvabilitas, aktivitas dan profitabilitas. Analisis data sekunder adalah dengan mengumpulkan, menyajikan dan menganalisis data dari perusahaan. Data yang digunakan adalah laporan keuangan tahunan PT. Garudafood Putra Putri Jaya Tbk pada periode tersebut. Hasil penelitian secara keseluruhan menunjukkan bahwa PT. Garudafood Putra Putri Jaya \u0000Rasio keuangan Tbk mengalami penurunan pada periode ini. Hal ini dikarenakan PT. \u0000Garudafood Putra Putri Jaya Tbk tidak memiliki kapasitas yang cukup untuk memenuhi kewajiban keuangannya.","PeriodicalId":481602,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"115 42","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141666814","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}
Dewi Apriyani, D. Faradilla, Dimas Abiyu Zakky, M. Najib
{"title":"ANALISIS RASIO TERHADAP LAPORAN KEUANGAN PADA PT. POLYCHEM INDONESIA TBK","authors":"Dewi Apriyani, D. Faradilla, Dimas Abiyu Zakky, M. Najib","doi":"10.59330/ojsmadani.v12i1.184","DOIUrl":"https://doi.org/10.59330/ojsmadani.v12i1.184","url":null,"abstract":"This research focuses on the financial analysis of PT Polychem Indonesia Tbk, a company engaged in the manufacture of polyester and chemicals. In this analysis, various financial ratios are used, including liquidity, solvency, activity and profitability ratios. The results show that in 2022, the company's liquidity ratio is higher than the industry average, but in 2023, the company's quick and cash ratios are lower than the industry average. The company's solvency ratio also shows that the company still has a fairly high level of debt, which makes it difficult to Overall, the analysis results show that PT Polychem Indonesia Tbk still has several financial problems that need to be corrected to improve its performance.","PeriodicalId":481602,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":" 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141674768","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":"Analisis Perlakuan Akuntansi Pada Restukturisasi Kredit Bermasalah Terhadap Non Performing Loan Di PT. BPR Dana Mandiri Bogor","authors":"Yuppy Triwidatin, Iin Sofiantari","doi":"10.59330/ojsmadani.v12i1.162","DOIUrl":"https://doi.org/10.59330/ojsmadani.v12i1.162","url":null,"abstract":"NPL is one of the key clues to assess the bank’s abilities,as a result the high level of NPL is a strong hint of the bank failure to run a business asa result of problems inability topay a third party, debt can’t be billed, and reduced capital. The research aimed at figuring out just how effective a restructuring system can be for non performing loan. The method of data analysis used is qualitative data with a case study approach. In qualitative research data convergence is not directed by theory but directed by the evidence found at the time of researchin the field. Research shows that restructuring systems can help to weigh problem credits significantly at a time before restructuring in years 2020 in the amount of 2,35% an after a NPL restructuring in years 2021 in the amount of 2,17%.","PeriodicalId":481602,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141674450","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}
Isna Ainul Mafariha, Laella Puspita Sari, M. Najib
{"title":"Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan pada PT. United Tractors, TBk","authors":"Isna Ainul Mafariha, Laella Puspita Sari, M. Najib","doi":"10.59330/ojsmadani.v12i1.178","DOIUrl":"https://doi.org/10.59330/ojsmadani.v12i1.178","url":null,"abstract":"This study deals with the analysis of liquidity ratios, solvency, activity and profitability. The aim of this research is to determine the conditions and performance based on financial ratios. The data used are primary data and secondary data. The nature of the research is a quantitative, descriptive research that aims to find factual information. The objects used in this study are financial reports in the form of balance sheets and loss reports of PT. United Tractors, Tbk from 2022 to 2023. The data analysis method used is a quantitative data analysis method. The results of this research are that the solvency ratio and activity ratio from 2022 to 2023 are not good. Looking at the activity coefficient, it can be said that the level of effectiveness based on the inventory turn over from 2022 to 2023 is less effective in carrying out operational activities.","PeriodicalId":481602,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141674232","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}
Dikha Mahmudi, Dila Puspitaningsih, Diva Hayu Regita, M. Najib
{"title":"Analisis Rasio Keuangan Dalam Mengukur Kinerja Keuangan Pada PT. Garuda Food Putra Putri Jaya Tbk Tahun 2022-2023","authors":"Dikha Mahmudi, Dila Puspitaningsih, Diva Hayu Regita, M. Najib","doi":"10.59330/ojsmadani.v12i1.183","DOIUrl":"https://doi.org/10.59330/ojsmadani.v12i1.183","url":null,"abstract":"This research aims to analyze financial ratios starting from liquidity ratios, solvency ratios, activity ratios and profitability ratios to measure financial performance at PT. Garuda Food Putra Putri Jaya Tbk. This research uses quantitative descriptive methods and the data used in this research is secondary data from PT's financial reports. Garuda Food Putra Putri Jaya Tbk in the period 2022 to 2023. The results of this research state that the financial performance of PT. Garuda Food Putra Putri Jaya Tbk in 2022-2023, if seen from the liquidity analysis, even though inventory management is very good, liquidity problems can affect the business's ability to meet short-term financial obligations, while the solvency ratio is still said to be not good because it has the value of assets financed by debt is quite high. in the activity ratio there are obstacles in optimizing asset use, which may reduce operational efficiency, even though working capital investment management is effective. If the company's profitability ratio is able to generate healthy profits from sales, increasing optimal profitability requires improvements in cost management, operational efficiency and use of capital.","PeriodicalId":481602,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678693","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":"Analis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada PT. Astra Otoparts, Tbk Periode Tahun 2021-2023","authors":"Evin Isnaini, Fuliah Tyan Kasmono, M. Najib","doi":"10.59330/ojsmadani.v12i1.166","DOIUrl":"https://doi.org/10.59330/ojsmadani.v12i1.166","url":null,"abstract":"Abstract : This study aims to assess the financial performance of PT Astra Otoparts Tbk from 2021 to 2023 using Liquidity, Solvency, Activity, and Profitability Ratios, based on secondary data from financial reports obtained from the IDX website. This study employs a qualitative descriptive method. The findings indicate that Liquidity Ratios and Solvency Ratios are below industry standards, reflecting an unhealthy financial condition, except for the Debt to Equity Ratio which is healthy. Activity Turnover Ratios in 2023 are also below industry averages, although Days of Receivable, Fixed Asset Turnover, and Working Capital Turnover in 2021-2022 show satisfactory conditions. Profitability Ratios, including Profit Margin on Sales, Net Profit Margin, and Return on Investment, remain below industry averages, indicating poor financial health.","PeriodicalId":481602,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"24 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141684101","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}
Indra Dekrijanti, Muhammad Bawono, Istan Wighara Moelyono, Yanti Vela Yudiana
{"title":"Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Harga Saham pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia","authors":"Indra Dekrijanti, Muhammad Bawono, Istan Wighara Moelyono, Yanti Vela Yudiana","doi":"10.59330/ojsmadani.v11i1.148","DOIUrl":"https://doi.org/10.59330/ojsmadani.v11i1.148","url":null,"abstract":"Abstract: This study aims to determine the influence of investment decisions, funding decisions and dividend policies on stock prices carried out by banking companies listed on the Indonesia Stock Exchange. The population of this study is banking companies listed on the IDX in 2021-2022. This type of research uses quantitative with a causal associative approach. The population in this study is all banking companies listed on the Indonesia Stock Exchange. The sample was determined based on the purposive sampling method, as many as 105 companies. The results showed that (1) investment decisions had a negative and significant effect on stock prices, (2) funding decisions had no effect on stock prices, (3) dividend policies had no effect on stock prices, (4) investment decisions, funding decisions and dividend policies simultaneously had a positive and significant effect on stock prices.","PeriodicalId":481602,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136020284","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}