Claim Missing Document
Check
Articles

Found 4 Documents
Search

Analysis of financial performance of Sector 9 Companies: Trade, Services, and Investment listed on the LQ 45 Index of the Indonesia Stock Exchange in 2022 Yosia, Yosia; Sasono, Agus Dwi; Indah, Sri; Indrihastuti, Popy
Journal of Economics and Business Letters Vol. 4 No. 5 (2024): October 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i5.333

Abstract

This study aims to determine and analyze the financial performance of Sector 9 companies: Trade, Services, and Investment, listed on the Indonesia Stock Exchange (IDX) in 2022. This research is quantitative descriptive, focusing on the calculation of data in the form of annual financial reports of manufacturing companies listed on the IDX. The data used is secondary, consisting of documents obtained from the official IDX website (www.idx.co.id). The study results indicate the following: 1) Based on the current ratio or liquidity, the financial performance of the IDX- listed companies in the sample shows good and significant coefficient values; 2) Based on the debt to equity ratio or solvency, the financial performance of the IDX- listed companies in the sample also indicates good and significant coefficient values; 3) Based on profitability, the financial performance of Sector 9 companies: Trade, Services, and Investment listed on the IDX in the sample show very good coefficient values.
The Effect of the Implementation of Good Governance and Internal Control on Financial Management Performance Virginia Rosari Tutoq; Sasono, Agus Dwi; Poppy Indrihastuti
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i3.811

Abstract

This research aims to examine the effect of good governance and internal control on financial management performance. The background of this research is the existence of various problems in the public sector, particularly in terms of public services. Society expects that good services will bring positive impacts on their welfare. However, this condition is often found as a problem in every non-profit organization or in a country called local government. The effective implementation of good governance and internal control can improve financial management performance. Good governance is a crucial issue in public administration nowadays. The old patterns of government administration are no longer relevant to today's societal order. This research uses a quantitative research method with data collection techniques through questionnaires. The sample of this research consists of 50 local government employees. The results of this research show that the effective implementation of good governance and internal control can improve financial management performance. Therefore, this research can contribute to the development of theories and practices of good financial management. Additionally, this research can provide recommendations for local governments to improve financial management performance through the effective implementation of good governance and internal control.
Liquidity, Solvency, and Profitability Ratio Analysis as a Financial Performance Measurement Tool at PT Telkom Indonesia (Persero) Tbk for the Period 2020-2022 (Case Study of Companies Listed on the Indonesia Stock Exchange) Indah, Sri; Lestari, Elly; Sasono, Agus Dwi; Indrihastuti, Poppy
Journal of Economics and Business Letters Vol. 4 No. 2 (2024): April 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i2.308

Abstract

This study aims to assess the financial performance of the company using liquidity ratios, solvency ratios, and profitability ratios at PT. Telkom Indonesia (Persero) Tbk for the period 2020-2022. The type of research used in this study is descriptive quantitative research by analyzing the financial statements of PT. Telkom Indonesia (Persero) Tbk for the period 2020-2022. The data source used is secondary data, which includes annual financial statements such as income statements and balance sheets. The results of the study show that the financial performance of PT. Telkom Indonesia is as follows: (1) The calculation using the liquidity ratio with the Current Ratio formula for the last three years indicates that the company is in good con- dition, (2) The solvency ratio calculations for the last three years indicate that the company is in good condition, (3) The profitability ratio (Return on Equity) calcu- lations show that the company’s financial performance has been in poor condition over the last three years.
Pelatihan Penguatan Pemasaran Produk dan Pencatatan Laporan Keuangan pada Pelaku UMKM di Desa Pait, Kecamatan Kasembon, Kabupaten Malang Indah, Sri; Indrihastuti, Poppy; Iriani, Nur Ida; Asnah, Asnah; Sasono, Agus Dwi
JAST : Jurnal Aplikasi Sains dan Teknologi Vol 9, No 2 (2025): EDISI DESEMBER 2025
Publisher : Universitas Tribhuwana Tunggadewi Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/jast.v9i2.7821

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a key pillar of the Indonesian economy. Despite the critical role of MSMEs in the Indonesian economy, MSME entrepreneurs at the local level still face difficulties in preparing financial reports and marketing their products. The purpose of this community service activity is to increase the capacity of MSME actors in Pait Village, Kasembon District, Malang Regency. The activity was conducted over five consecutive days. The focus of the activity implementation was on two main aspects, namely strengthening product marketing and recording financial reports. The activity was carried out in five main stages: preparation, marketing training, financial training, practical assistance, and evaluation. The approach used was participatory. The main work, in the form of a training module and a simple financial report format (cash flow and profit and loss), was proven to be applicable and in accordance with the needs of partners, namely MSME actors in Pait Village, and contributed to increasing the overall capacity of micro businesses.ABSTRAKUsaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu pilar utama dalam perekonomian Indonesia. Namun, pelaku usaha UMKM di tingkat lokal masih menghadapi kesulitan dalam pencatatan laporan keuangan dan pemasaran produk. Tujuan dari kegiatan ini adalah untuk meningkatkan kapasitas pelaku UMKM di Desa Pait, Kecamatan Kasembon, Kabupaten Malang. Kegiatan dilaksanakan dalam waktu 5 hari berturut-turut di bulan Juli. Fokus pelaksanaan kegiatan dalam dua aspek utama, yaitu penguatan pemasaran produk dan pencatatan laporan keuangan. Kegiatan dilaksanakan dengan lima tahapan utama yaitu persiapan, pelatihan pemasaran, pelatihan keuangan, pendampingan praktik, dan evaluasi. Pendekatan yang digunakan adalah  pendekatan partisipatif (participatory approach). Karya utama yang dihasilkan berupa modul pelatihan dan format laporan keuangan sederhana (arus kas dan laba rugi) terbukti aplikatif dan sesuai dengan kebutuhan mitra yaitu para pelaku UMKM di Desa Pait, serta berkontribusi dalam peningkatan kapasitas usaha mikro secara menyeluruh.