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Anggi Pratama Nasution
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analysis of Fixed Asset Management by Indonesian Local Governments Apriliani, Lili; Rizqi, Rania; Grabriella, Stefany; Muharrammaini, Ulfa; Nasution, Anggi Pratama
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.105

Abstract

The management of fixed assets is a vital component of the governance of local government finances as it relates to the accountability and quality of local government financial reports. This study aims to analyse the management of fixed assets by local governments in Indonesia and the level of compliance with the Government Accounting Standards Statement (PSAP) 07 and the changes in regulation from Minister of Home Affairs Regulation Number 19 of 2016 to Minister of Home Affairs Regulation Number 7 of 2024. The research method used is a qualitative approach with literature review method by analysing scientific journals, research reports and relevant legislation. The results of the study indicate that, normatively, local governments have implemented PSAP 07 in recognition and presentation of fixed assets in the local government financial statements. However, the implementation of fixed asset management is suboptimal which is characterised by problems in asset identification, inconsistency of physical and administrative data, weak legal asset protection, limited information systems, and low competency of the managing human resources. The enactment of Permendagri Number 7 of 2024 brings increased demands for the integration of asset management systems, control, and optimisation of the use of regional assets, but in its initial implementation phase, it still requires adjustments to the institution and the strengthening of the capacity of local government officials. The research examines the systems employed by local governments in the management of public sector assets, the impact of human resources on the management of such assets, and the local governments' compliance with established regulations.
Analysis Of Financial Performance Based On Profitability Ratio, Liquidity Ratio, Solvency Ratio, And Market Value Ratio At PT Gudang Garam Tbk In 2020–2024 Ananda, Nelva; Amri, Rifki Hairul Amri; Hajar, Siti; Zalfa, Nadhira; Anwar, Khairul; Yusro, Laila; Nasution, Anggi Pratama
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.118

Abstract

This study aims to analyze the financial performance of PT. Gudang Garam Tbk for the 2020-2024 period uses financial ratio analysis which includes profitability ratio, liquidity ratio, solvency ratio, and market value ratio. The research data is obtained from the company's annual financial statements published on the Indonesia Stock Exchange. The analysis method used is a quantitative descriptive analysis by calculating Current Ratio, Quick Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Return on Asset, Return on Equity, Net Profit Margin, Earning Per Share, Price Earning Ratio, and Price to Book Value in the financial performance report of PT. Gudang Garam Tbk which is listed on the Indonesia Stock Exchange (IDX) for the period of 2020 to 2024. The results of the ratio calculation from the financial statements will be interpreted to describe the company's profitability, liquidity, solvency, and market value. The results of the study show that the profitability ratio has decreased drastically with ROA decreasing from 10% (2020) to 1% (2024), ROE from 13% to 2%, and NPM from 6.6% to 0.9%, this states that the Company is in poor financial condition, with the risk of long-term financial difficulties if not addressed immediately. The Company's liquidity ratio fluctuates with the Current Ratio ranging from 183.2%-291.2%, which states that the Company has much larger current assets than current liabilities, specifically indicating very strong liquidity. The solvency ratio shows an improving capital structure in 2024 with a decrease in DAR to 27.1% and DER to 37.1%. The market value ratio shows a negative trend with EPS falling from 397.4% to 50.9%, PER increasing to 26.0%, and PBV decreasing to 0.4%, Where the company's financial health declined sharply, but its valuation in the stock market became expensive relative to its profits. This study concludes that PT. Gudang Garam Tbk faces serious challenges in maintaining profitability which may be caused by strict regulations in the tobacco industry, increasing cigarette excise, and changes in consumer behavior
Financial Statement Analysis to Assess the Financial Performance of ohe Dki Jakarta Provincial Government Fiscal Years 2021–2024 Fauzia, Melia; Rizki, Mhd. Nanda; Surahman, Nabilah Putri; Arihan, Reva Putri; Khairunnisa; Laia, Tri Putrianis; Nasution, Anggi Pratama
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.124

Abstract

The purpose of this study is to measure the performance of the DKI Jakarta provincial government's financial reports and to improve the quality of regional financial management performance. The research method used is descriptive quantitative. The data collection technique used is documentation using data from 2021 to 2024. The results of the study show that the regional financial independence ratio is high, with an average of 226%, the regional financial dependency ratio is low at 30%, the fiscal decentralization ratio is very high at 67.48%, the PAD effectiveness ratio is quite effective at 94%, the PAD efficiency ratio is inefficient at 95.08%, the effectiveness of regional taxes is very effective at 102%, the efficiency ratio of regional taxes is inefficient at 42.83%, and the contribution ratio of BUMD is very good at 106%. Based on the results of the DKI Jakarta ratio measurement, its financial report performance is good, as can be seen from the high Regional Financial Independence Ratio, Low Regional Financial Dependence Ratio, and Very High Fiscal Decentralization Ratio. sufficiently effective PAD effectiveness, excellent BUMD contribution level, and very effective local tax effectiveness. However, improvements are needed in the efficiency ratio and local tax efficiency ratio.
Co-Authors Alvia, Nurul Amri, Rifki Hairul Amri Ananda, Nelva Apriliani, Lili Arihan, Reva Putri Azzahra, Syakirah Denta Oktari Dito Aditia Darma Nasution Diva Maulidia Elbertina Manulang Fauzia, Melia Feronika Perangin-angin Firdha Dwi Yudha Lubis Gita Pratiwi Kaban Grabriella, Stefany Hutagalung, Gerifour Iin Sri Ayu Sihotang Ikhah Malikhah Ikhah Malikhah Iman Harris Wijaya T. Irawan Irawan Jason Nicholas Bonar Parulian Tampubolon Jessica Dwi Yolanda Pandiangan Khairul Anwar Khairunnisa Kiyah, Misna Laia, Tri Putrianis M. Doli Indra Nasution M. Doli Indra Nst M. Sultan Arif Iskandar Sitepu Malikhah, Ikhah Mika Debora Br Barus Misna Kiyah Muhammad Fahmi Tanjung Muharrammaini, Ulfa Oktarini Khamilah Purba, Gracia Br Putri, Nasywa R.Ayu. Fatimah Rahma BR Purba Ramadhan, Puja Rizqy Randi Andika Rivai Arvan RZ Riza Septika Sari Rizka, Sofa Aulia Rizki, Mhd. Nanda Rizqi, Rania Sabrina Salsabilah Sebayang, Saimara Sembiring, Anggi Herawati Br Sembiring, Dealova Velonika Br Siti Hajar Surahman, Nabilah Putri Willy Kumala Sari Yusro, Laila Zalfa, Nadhira