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All Journal Jurnal Ekonomi, Manajemen, Akuntansi
Nur Ajizah
Politeknik NSC Surabaya
Economics, Econometrics & Finance Social Sciences

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Pengaruh Rasio Likuiditas, Solvabilitas, dan Aktivitas Terhadap Kesehatan Keuangan PT Indofood Sukses Makmur Tbk Nur Ajizah; Halida Achmad Bagraff
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.10817

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio likuiditas, solvabilitas, dan aktivitas terhadap kesehatan keuangan PT Indofood Sukses Makmur Tbk selama periode 2023–2024. Ketiga kelompok rasio keuangan dianalisis untuk mengevaluasi kemampuan perusahaan dalam memenuhi kewajiban jangka pendek, ketahanan struktur modal, serta efisiensi operasional. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder dari laporan keuangan tahunan. Analisis dilakukan melalui perhitungan rasio Current Ratio, Quick Ratio, Cash Ratio, Debt to Equity Ratio, Total Asset Turnover, dan lainnya, serta ditindaklanjuti dengan pengukuran skor Altman Z-Score sebagai indikator kesehatan keuangan jangka panjang. Hasil penelitian menunjukkan bahwa rasio likuiditas dan solvabilitas perusahaan berada pada kategori sangat baik, sedangkan rasio aktivitas menunjukkan performa kurang optimal pada pemanfaatan aset tetap. Skor Altman Z-Score selama dua tahun berada pada zona abu-abu, yang menandakan bahwa perusahaan belum sepenuhnya aman dari risiko kebangkrutan. Temuan ini penting untuk pengambilan keputusan manajerial dan investor dalam menilai stabilitas dan strategi keuangan perusahaan.
Implementation of Production and Cost Accounting Systems to Strengthen MSME Competitiveness: Seblak Prasmanan Ceu Nia Yustin Nur Faizah; Nur Ajizah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12016

Abstract

This study aims to evaluate the implementation of Production and Cost Accounting Information Systems (AIS) in improving operational efficiency and competitiveness of MSMEs, with a case study on Seblak Prasmanan Ceu Nia in West Kotawaringin, Central Kalimantan. Using a descriptive qualitative approach with an exploratory case study design, this research involved two purposively selected key informants, namely the business owner and the financial staff. Data were collected through participatory observation and semi-structured interviews, then analyzed using the Miles and Huberman interactive model which includes data reduction, data display, and conclusion drawing. The results showed that the simple Excel-based system and manual notes were able to improve the consistency of recording, clarify the calculation of Cost of Goods Manufactured (COGS), and assist decision-making based on actual data. In addition, the system also strengthens the professional image of the business, increases customer trust, and opens access to financing. This research makes an important contribution to the development of accounting information systems that are contextual, flexible, and can be implemented by MSMEs with digital limitations.
Co-Authors Faizah, Yustin Nur Halida Achmad Bagraff