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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Maneggio: Jurnal Ilmiah Magister Manajemen Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik International Conference of ASEAN Prespective and Policy (ICAP) SIASAT Journal Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Business Journal Bisnis Net : Jurnal Ekonomi dan Bisnis Britain International of Humanities and Social Sciences (BIoHS) Journal Journal of Research in Social Science and Humanities Jurnal Akuntansi, Manajemen dan Bisnis Digital EDUCTUM: Journal Research International Journal of Economic, Technology and Social Sciences (Injects) Journal of Management, Economic, and Accounting International Journal of Management, Economic and Accounting Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
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 Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics 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.
Financial Performance Analysis Of Pt. Smartfren Telecom Tbk Using The Profitability And Solvability Ratio Approach From 2020 To 2024 Annisa Nur Ramadhani; Aulia Pasaribu; Dini Syarafina; Finanty Yolanda; M. Rafi Akbar Dirja; Priskila Tafonao; Yohana Pangaribuan; Anggi Pratama Nasution
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10551

Abstract

This study aims to analyze the financial performance of PT Smartfren Telecom Tbk during the period 2020–2024. The analysis is conducted using two approaches, namely profitability ratios and solvency ratios. The profitability ratios examined include Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). Meanwhile, the solvency ratios analyzed are the Debt to Asset Ratio (DAR) and the Debt to Equity Ratio (DER). This research employs a descriptive quantitative method, using secondary data obtained from the annual financial statements published by the Indonesia Stock Exchange (IDX). The results of the study indicate that the company’s profitability performance, as measured by NPM, ROA, and ROE, consistently falls into the Very Poor category. This condition is influenced by the impact of the COVID-19 pandemic and high operating expenses, although the company recorded a profit in 2022. In contrast to profitability, the solvency ratios, namely DAR and DER, show a significant improving trend, particularly in 2024, when the company successfully reduced its debt and strengthened its capital structure.
Analysis of the Financial Performance of the Jawa Tengah Provincial Government For The 2020-2024 Fiscal Years Based on Independence, Effectiveness, Efficiency, Harmony, Growth, and Activity Ratios and Their Implications For Regional Fiscal Governance Siregar, Muhammad Fadhli; Nasution, Anggi Pratama; Supraja, Galih
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.586

Abstract

This study aims to examine the financial performance of the Jawa Tengah Provincial Government during the 2020-2024 period by considering the impacts of the COVID-19 pandemic and the leadership transition that occurred in 2023. The analysis employs a quantitative descriptive approach using data from the Budget Realization Reports and evaluates performance through six financial ratios, namely independence, effectiveness, efficiency, harmony, growth, and activity ratios. The findings indicate that the independence ratio is classified as moderate with an upward trend, while the effectiveness ratio remains in the highly effective category throughout the observation period. Conversely, the efficiency ratio declined and reached an inefficient level in 2023-2024 due to increased expenditure related to economic recovery efforts. The harmony ratio reveals the continued dominance of operational expenditures within the regional budget structure, whereas fiscal growth fluctuated but showed signs of stabilization toward the end of the period. In addition, the activity ratio falls into a very high category, reflecting strong regional fiscal capacity. Overall, the financial performance of Jawa Tengah Province can be considered stable and adaptive to external challenges; however, improvements in efficiency and the allocation of more productive expenditures are still required to support long-term fiscal sustainability
Village Financial Performance Analysis Using Effectiveness, Efficiency, Independence, And Growth Ratios In Dajan Peken Village, Tabanan Regency, 2022-2024 Siregar, Annisa Ramadhani; Nasution, Anggi Pratama; Ramadhan, Puja Rizqy
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.592

Abstract

This study aims to analyze the financial performance of Dajan Peken Village, Tabanan Regency, during the 2022–2024 period using effectiveness, efficiency, independence, and growth ratios. This study uses a quantitative approach with secondary data obtained from the Village Budget (APBDes) realization report. The results show that the effectiveness ratio is in the effective to very effective category, meaning the village is able to consistently realize its revenue targets. However, the efficiency ratio indicates that expenditure management is not optimal because village expenditure tends to approach or exceed revenue in some years. The independence ratio shows a very low level, so the village is still dependent on government transfer funds. Meanwhile, the revenue growth ratio shows a positive trend from year to year, reflecting an increase in the village's fiscal capacity. Overall, the village's financial performance is quite good in terms of effectiveness and growth, but still needs to be improved in terms of efficiency and fiscal independence
Analysis of Optimizing Budget Refocusing for Efficiency in The Department of Industry Trade Energy and Mineral Resources of North Sumatra Province Agustin, Putri Dianita; Ramadhan, Puja Rizqy; Nasution, Anggi Pratama
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11008

Abstract

This study analyzes the strategy of budget refocusing optimization and its implications for efficiency and program performance at the Department of Industry, Trade, Energy, and Mineral Resources of North Sumatra Province. A qualitative case study approach was employed. Primary data were collected through in-depth interviews with three civil servants from the planning, finance, and domestic trade development divisions, while secondary data were obtained from budget realization reports up to the second quarter of the 2025 fiscal year. Data were analyzed using thematic analysis supported by NVivo 15. The findings indicate that budget refocusing in the 2025 fiscal year was conducted under limited fiscal space and influenced by changes in national and regional policy directions, resulting in a predominantly reactive strategy and low budget realization, particularly in capital expenditure. Nevertheless, a shift toward outcome-oriented budget management was identified, emphasizing the importance of strengthening strategic planning and performance-based evaluation to enhance efficiency and accountability in local public financial governance.
Analysis Of The Value Of Regional Revenue And Expenditure Budget (APBD) In The Bkad Of North Sumatera Utara Aliya, Farah; Ramadhan, Puja Rizqy; Nasution, Anggi Pratama
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11116

Abstract

This research aims to evaluate the financial performance of the Regional Financial and Asset Management Agency (BKAD) of North Sumatra from 2020 to 2024 using the Value for Money framework. The researcher applied a descriptive quantitative methodology, relying on primary and secondary data sourced from literature studies and Budget Realization Report (LRA) documentation. The study's findings indicate variations in performance across three main pillars. The effectiveness level is classified as highly satisfactory, remaining stable in the 'Effective' and 'Very Effective' categories, even reaching 276% in 2022. However, the efficiency ratio shows sharp instability, with most periods falling under the 'Inefficient' level, except for an anomaly in 2022 of 8928% triggered by low expenditure absorption. On the other hand, the economic dimension continues to improve, moving from a level of 102% ('Uneconomical') in 2020 to a range of 77-78% ('Economical') in the 2023-2024 period. In general, the BKAD of North Sumatra Province has been able to maximize revenue and control expenditure, although the synchronization of expenditure efficiency relative to income still needs to be improved.
Co-Authors Agustin, Putri Dianita Aliya, Farah Alvia, Nurul Amri, Rifki Hairul Amri Ananda, Nelva Annisa Nur Ramadhani Apriliani, Lili Arihan, Reva Putri Aulia Pasaribu Azzahra, Syakirah Denta Oktari Dini Syarafina Dito Aditia Darma Nasution Diva Maulidia Elbertina Manulang Fauzia, Melia Feronika Perangin-angin Finanty Yolanda 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. Rafi Akbar Dirja M. Sultan Arif Iskandar Sitepu Malikhah, Ikhah Mika Debora Br Barus Misna Kiyah Muhammad Fahmi Tanjung Muharrammaini, Ulfa Oktarini Khamilah Priskila Tafonao 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 Siregar, Annisa Ramadhani Siregar, Muhammad Fadhli Siti Hajar Supraja, Galih Surahman, Nabilah Putri Willy Kumala Sari Yohana Pangaribuan Yusro, Laila Zalfa, Nadhira