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Du Pont System Analysis In Measuring Financial Performance In Pt. Source Alfaria Trijaya Tbk (Alfamart) Jariah, Aenun; Pratiwi, Aliah
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13261

Abstract

This research analyzes the financial performance of PT. Sumber Alfaria Trijaya Tbk using Du Pont System Analysis on financial report data from 2012 to 2021. The results of the analysis show that Net Profit Margin (NPM) is below industry standards, while Total Assets Turn Over (TATO) shows good performance with a value of above standard. Return On Investment (ROI) and Equity Multiplier (EM) tend to be below industry standards, while Du Pont's Return On Equity (ROE) shows excellent performance. Statistical tests with SPSS validate these findings, showing that NPM, ROI, and EM are below standard, while Du Pont's TATO and ROE are at a good level. The main conclusion of this research is that PT. Sumber Alfaria Trijaya Tbk has good efficiency in asset use, but needs to improve net profit margins, investment management and equity management to ensure higher profitability. Suggestions for companies include further evaluation of financial variables that require special attention, improving strategies to attract new investors, and implementing measures that can improve overall financial performance. These findings can be a guide for PT. Sumber Alfaria Trijaya Tbk to take the necessary actions to improve its financial performance and maintain its position in the market. Thus, this research provides a contribution to stakeholders and future researchers who are interested in analyzing the financial performance of retail companies such as PT. Source Alfaria Trijaya Tbk.
Analysis of Solvency Ratio, Activity Ratio and Liquidity Ratio In PT. Indocement Tunggal Perkasa, Tbk Sari, Linda; Pratiwi, Aliah
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13267

Abstract

This study aims to determine the solvency ratio, activity ratio, and liquidity ratio at PT. Indocement Tunggal Perkasa, Tbk. This research uses descriptive research type. The research instrument used in this study is a list of tables containing data on total debt, total assets, total equity, current assets, current liabilities, sales, inventories, and accounts receivable at PT. Indocement Tunggal Perkasa, Tbk. The population used in this study is the financial statements of PT. Indocement Tunggal Perkasa, Tbk in the form of a balance sheet and income statement since being listed on the IDX from 1989 to 2021, namely for 32 years. The sample in this study is the balance sheet and profit and loss statements of PT. Indocement Tungal Perkasa, Tbk for 10 years, from 2012 to 2021. The sampling technique used in this study was a purposive sampling technique. Data collection techniques using documentation and literature study. The data analysis technique used is the analysis of the solvency ratio per component as measured by the debt to asset ratio and the debt to equity ratio, the activity ratio as measured by inventory turnover and accounts receivable turnover, the liquidity ratio as measured by the current ratio and quick ratio, as well as one party t test (t-test one sample). The results showed that the solvency ratio as measured by the debt to asset ratio and the debt to equity ratio, the activity ratio as measured by inventory turnover and accounts receivable turnover, the liquidity ratio as measured by the current ratio and the quick ratio were in a good predicate.
Festival Kopi Stie Expo Sebagai Sarana Edupreneurship Mendorong Inovasi Produk Dan Pemasaran Kopi Lokal Munandar, Aris; Huda, Nurul; Pratiwi, Aliah; Nurulrahmatiah, Nafisah
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 3 No. 3 (2025): Renata - Desember 2025
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.254

Abstract

Kopi merupakan komoditas unggulan di Nusa Tenggara Barat (NTB), khususnya di Bima yang dikenal dengan kopi robusta Tambora. Potensi besar kopi lokal ini belum sepenuhnya dimanfaatkan, karena sebagian besar pelaku usaha masih menjual biji kopi mentah dengan harga rendah. Hal ini menyebabkan margin keuntungan yang kecil dan posisi tawar yang lemah bagi petani serta pelaku UMKM kopi. Selain itu, tantangan yang dihadapi oleh UMKM kopi lokal antara lain minimnya inovasi produk, keterbatasan literasi pemasaran digital, serta pencatatan keuangan yang tidak memadai. Untuk mengatasi permasalahan ini, Festival Kopi STIE Expo 2025 diselenggarakan sebagai bentuk pengabdian masyarakat dengan pendekatan edupreneurship. Festival ini melibatkan 22 peserta, terdiri dari 12 UMKM kopi lokal dan 10 kelompok usaha mahasiswa, yang diharapkan dapat meningkatkan kapasitas dan daya saing mereka. Kegiatan yang dilakukan selama festival antara lain pameran produk, coaching clinic, lomba roasting, dan mentoring pemasaran digital. Evaluasi melalui pre-test dan post-test menunjukkan hasil yang signifikan, dengan 80% peserta melaporkan adanya peningkatan jumlah pelanggan, 95% peserta merasa lebih termotivasi untuk memperbaiki kualitas produk, dan 90% mengaku telah memperbaiki pencatatan keuangan mereka. Selama acara, 10 UMKM mengalami peningkatan omzet hingga Rp7 juta, menunjukkan dampak positif festival terhadap kinerja ekonomi dan branding produk mereka. Festival ini tidak hanya berfungsi untuk mempromosikan kopi lokal, tetapi juga sebagai model integrasi antara pendidikan dan kewirausahaan dalam pemberdayaan UMKM, yang dapat diterapkan di daerah lain dengan produk lokal serupa. Pendekatan ini diharapkan dapat menginspirasi daerah lain untuk melakukan upaya serupa dalam meningkatkan kesejahteraan UMKM lokal
Pengaruh Total Asset Turnover (TATO) dan Earning Per Share (EPS) Terhadap Dividen Payout Ratio pada Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI Fatmah; Nurulrahmatia, Nafisah; Pratiwi, Aliah
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6201

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Total Asset Turnover (TATO) dan Earning Per Share (EPS) terhadap Dividend Payout Ratio (DPR) pada perusahaan sub-sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Sampel penelitian terdiri atas lima perusahaan sub-sektor farmasi yang dipilih menggunakan teknik purposive sampling. Data diperoleh dari laporan keuangan perusahaan dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa secara parsial TATO berpengaruh signifikan terhadap DPR dengan nilai signifikansi 0,033 (< 0,05), sedangkan EPS tidak berpengaruh signifikan terhadap DPR dengan nilai signifikansi 0,501 (> 0,05). Secara simultan, TATO dan EPS berpengaruh signifikan terhadap DPR dengan nilai signifikansi 0,048 (< 0,05). Nilai Adjusted R Square sebesar 0,172 menunjukkan bahwa kedua variabel mampu menjelaskan 17,2% variasi DPR, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Penelitian ini terbatas pada dua variabel independen dan lima perusahaan sampel sehingga disarankan penelitian selanjutnya menambahkan variabel lain yang relevan serta memperluas cakupan sampel dan periode pengamatan
Pengaruh Total Asset Turnover (TATO) dan Leverage Terhadap Nilai Perusahaan pada PT Waskita Karya (Persero) Tbk Putriani, Putriani; Pratiwi, Aliah; Rimawan, M.
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6349

Abstract

This study aims to analyze the effect of Total Asset Turnover (TATO) and Leverage, proxied by Debt to Equity Ratio (DER), on firm value at PT Waskita Karya (Persero) Tbk during the 2015–2024 period. Firm value was measured using Tobin’s Q ratio. This research employed a quantitative approach with an associative method. The data used were secondary data obtained from the company's annual financial statements. Data analysis techniques included classical assumption tests, multiple linear regression analysis, correlation coefficient, coefficient of determination, t-test, and F-test using SPSS software. The results indicate that partially, Total Asset Turnover (TATO) has no significant effect on firm value with a significance value of 0.639 > 0.05. Debt to Equity Ratio (DER) also has no significant effect on firm value with a significance value of 0.514 > 0.05. Simultaneously, TATO and DER do not significantly affect firm value with a significance value of 0.780 > 0.05. These findings suggest that asset utilization efficiency and capital structure have not been the primary factors influencing the firm value of PT Waskita Karya (Persero) Tbk during the study period.