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All Journal Jurnal Manajemen & Keuangan Jurnal Ilmiah Peuradeun JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Pengabdian Pada Masyarakat Assets: Jurnal Akuntansi dan Pendidikan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial WIDYA LAKSANA Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) Dinamika Governance : Jurnal Ilmu Administrasi Negara Jurnal Akuntansi Bisnis dan Publik Jurnal Akuntansi Kompetif Jurnal Ilmiah Dinamika Sosial Jurnal Ilmiah Manajemen dan Bisnis INFOKUM JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Computer Science, Information Technology and Telecommunication Engineering (JCoSITTE) Economics and Digital Business Review GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Minfo Polgan (JMP) International Journal of Humanities Education and Social Sciences Economic Reviews Journal D'edukasi: Jurnal Pengabdian Masyarakat Formosa Journal of Sustainable Research (FJSR) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Proceedings of The International Conference on Business and Economics The Es Accounting and Finance JAKBS Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Review of Management, Accounting, and Business Studies Journal of Humanities Education Management Accounting and Transportation International Journal of Society and Law Tamilis Synex: Multidimensional Collaboration Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen
Fitri Yani Panggabean
Universitas Pembangunan Pancabudi
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering 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 Physics Social Sciences Transportation Other

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Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT. Royal Prima,Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2021-2024 Aprilia, Fista Lindu; Marshanda; Kania, Sherly Indah; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study uses financial ratio analysis including liquidity, solvency, and profitability ratios to evaluate the financial performance of PT Royal Prima Tbk. from 2021 to 2024. Descriptive quantitative methodology with a comparative analysis approach against industry norms was used. Information was obtained from the company's annual financial statements, which are available on the official website of the Indonesia Stock Exchange. The findings show that the company's liquidity ratio is still erratic and is below the industry standard. The solvency ratio shows a fairly healthy capital structure, but the increase in liabilities in the last year without being followed by net profit growth has the potential to pose a financial risk. On the other hand, profitability ratios such as ROA, ROE, and NPM have decreased, which reflects the non-optimal utilization of assets and equity to generate profits. Overall, the financial performance of PT Royal Prima Tbk during the period is considered not optimal and requires strategic efforts in cost efficiency and increased productivity to achieve business sustainability.
Analisis Laporan Keuangan Di Era Digital: Tantangan Dan Peluang Bagi Perusahaan Modern (Studi Review Jurnal) Panjaitan, Cristanti; Nayma, Salshabilla; Afriliyani, Intan; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Digital transformation has brought about fundamental changes in corporate financial reporting. Technologies such as cloud computing, big data, and ERP are now utilised in the process of recording and presenting financial information. This research aims to examine in depth the influence of digitalisation on modern corporate financial reporting using a literature study approach. Eight national and international journals were used as the basis of analysis, covering issues such as efficiency, transparency, data security, and human resource readiness. The study results show that digitisation has a positive impact on reporting speed, information accuracy, and investor confidence. However, the main challenges still revolve around data security and the readiness of technology and human resources, especially in MSMEs. This study provides strategic recommendations in the form of strengthening digital infrastructure, human resource training, and regulations that support digital-based financial reporting. It is hoped that the results of this study can contribute to encouraging broader and safer digital transformation in the financial sector. Similar research was also conducted by Aprilia, Damanik, and Panggabean (2024) which highlighted the importance of applying appropriate accounting standards in the preparation of MSME financial reports.
Analisis Kinerja Keuangan Pada PT. Gudang Garam TBK Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024 Rahman, Febriani Nur; Gulo, Meiman Kristian Putra; Salsabilla, Echa; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to assess the financial performance of PT Gudang Garam Tbk during the period 2020 to 2024 through analysis of liquidity, solvency, and profitability ratios. The approach used is descriptive quantitative based on annual financial statement data. The analysis results show that the liquidity ratio is unstable due to an increase in current debt that is not proportional to current assets. Solvency ratios show a positive trend supported by an increase in total assets. However, profitability ratios such as ROA, ROE, and NPM have decreased, which indicates low efficiency in asset and capital utilization. In general, the company has not met industry standards and requires improvements in financial management in order to improve performance sustainably.
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba Abdul Aziz Suendar Nasution Adek Wahyuni Safitri Afifah Syahril Afriliyani, Intan Agus Tripriyono Agustin, Khairani Ainiel Riany Putri Aliyah, Dini Rahma Ananda, Fadia Andalkris Yuliasih Laia Aprilia, Fista Lindu Aprilia, Imelda Aprinawati, Aprinawati Arlangga, Muhammad Brilliant Arman Jaya Ndruru Arwenda Sardi Malau Ashara Putri Asianna Martini Simarmata Audi Elshinta Gading Aulia Rahman Mehaga Sembiring Aurora, Titania Azlin, Nuraini Bangun Napitupulu Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bebi Delpriman Gulo Delani, Maisya Destari Nurlaila Damanik Desya Sandayanti Dina Adelia Dirga Purnama Elisabeth Nainggolan Elsa Nasution Esra Yanti Sibarani Fadly, Nizamil Fahluzi, M G Fathonah Azzahra Fiqri Haikal Grace, Shania Gracia Lavenia Tampubolon Gulo, Meiman Kristian Putra Gunawan Syahputra Siburian HASUGIAN, Marnita Hendrawan, Jodi Hendri Hendri Hermansyah Hermansyah Hilma Harmen Ika Devi Perwitasari Ika Devi Perwitasari Irawan Irza Faridz Muhammad Izzati, Dina Jodi Hendrawan Jodi Hendrawan Kania, Sherly Indah Khafi Puddin, Khafi Khairani Agustin Khairani, Annisa Khairiah, Annisa Khoiri Lutfhi, Muhammad Lapian, Inez Adelia Larasati Laura Magdalena Leon Reynold Pakpahan Liza Seftina Lokot Muda Harahap, Lokot Muda Lubis, Siti Chairani M. G. Gahluzi Maimunah Siregar Marlina Marlina marshanda Meilany Angreni Miftahurrahmah Sinaga Muammar Rinaldi Muhammad Andi Abdillah Triono Muhammad Bukhori Dalimunthe Muhammad Rinaldi Muhammad Rinaldi Mutiara Ramadani Nabila Syaharani Nainggolan, Elisabeth Nasution, Nina Andriany Natasha, Natasha Nayma, Salshabilla Nia Pratiwi Lubis Nia Pratiwi Lubis Nina Andriany Nasution Nofatrio Soarota Zebua Octavia, Melanie Padang, Ratnauli Pane, Yonson Pani Gunawan Pratama Panjaitan, Cristanti Purba, Seprianto Putri Utami Permata Sari Putri, Nadya Andhika Putri, Nayla Nurul Rafli Ramli Rahman, Febriani Nur Raihansyah, Muhammad Ramadhan, Puja Rizqy Rangga Restu Prayogo, Rangga Restu Raudah Zaimah Dalimunthe, Raudah Zaimah Ridho Al Khalik Nuari Rischa Herlina Nadapdap Rizka Handayani Rizky Chairuddin Sembiring Meliala Rosmala Dewi Rosmala Dewi Rossi Dearni Lingga Salsabilla, Echa Sari, Adila Saskia, Dwi Putri Sayyida Nabila Sebrina Handayani Silitonga, Juliarta Elisabeth Simanjuntak, Syaloom Lestari Simarmata, Asianna Martini Sindy Larasasti Sirait, Netty Julianti Siregar, Samuel P Sitepu, Ariyanta Maulana Sitorus, Atikah Zuhra Sondang Lastiur Hutahean Sri Rejeki Sri Rezeki Sri Rezeki Suci Ramadhani Suharianto , Joko Sulistyani, Alfira Dwi Tampubolon, Merna Gletesya Tarigan, Marisa Tarves Tanjugo malau Valentine, Pricillia Deborah Widia Sri Kartika Sari Windi Larasati Yolanda, Nabila Yonson Pane Yudho Wibowo Zahrani, Vista Alisha Zul Sahyani Limbong