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Comparative Analysis of Reward Systems in Manufacturing Companies Nazwa Nurrahmawati; Sabila Uluhiyah; Anggi Rizky Imania; Erika Mustika Putri; Indah Austin; Ninuk Riesmiyantiningtyas
Media Ekonomi Vol. 26 No. 1 (2026): Media Ekonomi: Vol. 26 No. 1 Januari 2026
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/medek.v26i1.29813

Abstract

This article examines a comparative analysis of reward systems in manufacturing companies. Reward systems are a critical aspect of human resource management because manufacturing work environments require high productivity, punctuality, and consistent work quality. This topic is significant since differences in the implementation of reward systems across companies may influence employee satisfaction, loyalty, and work effectiveness, which directly affects organizational competitiveness. This study employs a descriptive quantitative approach using a literature review method. Data were obtained from national and international scientific journals relevant to reward systems in the manufacturing industry. Data collection was conducted by reviewing, comparing, and analyzing previous studies related to financial, non-financial, intrinsic, and extrinsic reward systems. The findings indicate that manufacturing companies generally implement a combination of financial and non-financial rewards such as salaries, bonuses, incentives, recognition, promotion opportunities, and training programs. Reward systems that are implemented fairly, transparently, and in a balanced manner are proven to enhance employee motivation, job satisfaction, and performance, thereby supporting productivity and organizational sustainability.
Analisis Kinerja Keuangan PT Gudang Garam TBK Periode 2021-2025 menggunakan Analisis Rasio Keuangan Anggi Rizky Imania; Nazwa Nurrahmawati; Indah Agustin; Sabila Uluhiyah; Erika Mustika Putri; Herayati
Arus Jurnal Sosial dan Humaniora Vol 6 No 2: Agustus (2026)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v6i2.2972

Abstract

Penelitian ini bertujuan untuk mengkaji kondisi kinerja keuangan PT Gudang Garam Tbk selama periode 2021–2025 melalui pendekatan analisis rasio keuangan. Rasio yang digunakan meliputi rasio likuiditas, aktivitas, solvabilitas, dan profitabilitas. Penelitian menerapkan metode deskriptif kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari laporan publikasi PT Gudang Garam Tbk. Hasil penelitian memperlihatkan bahwa tingkat likuiditas perusahaan masih berada pada kondisi yang memadai untuk memenuhi kewajiban jangka pendek. Pada aspek aktivitas, beberapa rasio menunjukkan pergerakan yang fluktuatif dengan kecenderungan penurunan efisiensi penggunaan aset pada akhir periode pengamatan. Sementara itu, rasio solvabilitas mengalami tren penurunan yang mencerminkan semakin kecilnya ketergantungan perusahaan terhadap sumber pendanaan berbasis utang. Di sisi lain, rasio profitabilitas memperlihatkan adanya pelemahan kemampuan perusahaan dalam menghasilkan keuntungan. Secara keseluruhan, kondisi keuangan PT Gudang Garam Tbk selama periode penelitian masih dapat dikategorikan cukup baik meskipun terdapat indikasi penurunan pada beberapa indikator operasional.
Co-Authors anggi rizky imania Erika Mustika Putri Herayati Indah Agustin Indah Austin Nazwa Nurrahmawati Ninuk Riesmiyantiningtyas