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Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT. Astra Internasional, Tbk isti, Nuristiqamah; Alwi, Alwi; Pratiwi, Aliah
Sharing: Journal of Islamic Economics Management and Business Vol. 4 No. 2 (2025): Desember 2025
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v4i2.49989

Abstract

This study aims to analyze the financial performance of PT Astra International Tbk using a financial ratio analysis approach. The financial ratios analyzed include liquidity, solvency, activity, and profitability ratios. This research is a descriptive study with a quantitative approach, utilizing annual financial statements of PT Astra International Tbk that are officially published through the Indonesia Stock Exchange. The results of the analysis indicate that the company’s liquidity ratios are in a fairly good category, reflecting its ability to meet short-term obligations. The solvency ratios show that the company’s dependence on debt remains under control, resulting in relatively low financial risk. The activity ratios indicate that the effectiveness of the company in utilizing assets to generate sales is still fluctuating. Meanwhile, the profitability ratios show fairly good performance, although there is a decline in certain periods. Overall, the financial performance of PT Astra International Tbk can be considered fairly stable and sound. However, the company needs to continuously improve the effectiveness of asset management and maintain profitability in order to remain competitive amid market dynamics.
The Influence Of Green Accounting And Financial Technologyon Financial Perfprmance Of MSMEs In Bima City Nafisah Nurulrahmatiah; Pratiwi, Aliah
Economos : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2025): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v8i3.4073

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are key contributors to Indonesia’s economy, yet their financial performance is increasingly influenced by environmental responsibility and technological advancement. This study examines the effect of green accounting and financial technology on the financial performance of MSMEs in Bima City. Using a quantitative explanatory survey approach, data were collected from 210 MSME owners selected through probability random sampling. A structured questionnaire with a six-point Likert scale was employed, and the data were analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach through SmartPLS 4.0. The findings reveal that green accounting has a positive and significant effect on MSME financial performance, indicating that environmentally responsible accounting practices contribute to cost efficiency, improved business image, and sustainable financial outcomes. In addition, financial technology also has a positive and significant influence on financial performance by enhancing access to financing, increasing transaction efficiency, and supporting more effective financial management. The results further show that green accounting and financial technology jointly explain 64.3% of the variation in MSME financial performance. These findings support stakeholder theory, emphasizing that the integration of sustainable accounting practices and digital financial innovation is essential for improving MSME financial performance and ensuring long-term business sustainability.
Co-Authors Abdul Qodir Jailani ADHAR, MUHAMMAD Aditya, Fery Aliah Pratiwi Alvitra, Aldi Alwi Alwi Alwi ANANTA, ASTI Andriansyah, M. Rizki andriansyah, muhamad rizki ANGGREANI, SITI SYARAH Apriyani, Annisa Arif Rahman Aris Munandar Aryadi Aryadi Awalia, Shafira Ayuningtyas, Dwi Maryati Dessyarti, Robby Sandhi Desviliani, Reni Dwiyanti, Rosa Ernawati , Sri Fahrulah, Faijan Faujiah, Nunung FERI YANTO Firdaus , Muhammad fitari, yuliani Fitrianingsih, Desi gun, gunawan Hairul Imam, Hairul Haryanti, Intisari Haryanti, Intisari sari Haryati, Intisari Hasanah, Nurfiratun Hidayanti, Mawar Iftitah , Ita Iftitah, Ita Intisariharyanti, Intisariharyanti islamiah, muslimah Ismunandar isti, Nuristiqamah Istiqomah, Yuyun Jaenab Jaenab, Jaenab Jariah, Aenun Ja‟inang, Ja‟inang Julaiha, Julaiha Julianti, Mihra Juwani Kartin Aprianti Komalasari, Indah Komalasari, Nila Kurnia Fajrianti Kusumayadi, Firmansyah Maulidian, Putri Mawardan, Mawardan Mufidah, Euis Nurul Muhajirin Muhammad Yamin Mulyati Mulyati Nafisah Nurulrahmatiah Nafisah, Alyah Ningsih, Eka Putri Nurhayati Nurmiati Nurmiati Nurnaningsih , Nurnaningsih Nurul Huda Ovriyadin Pamungkas, Satria Puji Muniarty Putri, Nadiah Aulia Rahmatia, Nafisah Nurul Rahmatiah, Nafisah Nurul Ramadhani, Adea Nova Raodah Raodah, Raodah Rimawan, M Rimawan, Muhamad Rizki Mauludin , M safitri, nurayu Sahrini, Sahrini Sari, Linda Selfania Siti Fatimah Sri Ernawati Suciyati, Novita Sulistianingsih Sulistianingsih Suryana, Dahnia Thaliya, Anna Bella WULANDARI Wulandari Wulandari