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All Journal Jurnal Ekonomi International Journal of Science and Environment Global Insights in Management and Economic Research
Ramadhani, Laily
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Physics

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Analysis Of Financial Performance Measurement Based On Net Profit Margin, Return On Assets And Return On Equity In Companies Listed On The Indonesia Stock Exchange Ramadhani, Laily
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

Based on financial report data from PT. Ultrajaya Milk, Tbk. seen from the profitability ratio provides an overview of changes in financial position in each period, this shows that the company's profit fluctuates. For this reason, a more specific analysis is needed to get a clearer picture of the increase and decrease in company performance that occurs each year. So this research aims to assess the financial performance of PT.Ultrarajaya Milk,Tbk. During 2018-2022 based  on  Profitability Ratios consisting of Net Profit Margin, Return On Assets and Return On Equity. Based on the results of research and discussion, it can be concluded that PT.Ultrajaya Milk,Tbk. During 2018 to 2022, looking at the Profitability Ratio based  on Net Profit Margin, Return  On Assets and Return On Equity, it shows that financial performance results are considered less good, this is based on the results of calculations for 5 obtained an average net profit margin value of 15.98%, return on assets of 14.25% and return on equity of 19.52% years which are still far below the industry average standard.
The Effect of Intellectual Capital on Financial Performance through Competitive Advantage as an Intervening Variable (Empirical Study on the Banking Industry Listed on the IDX 2025) Hastuty HS, Widy; Hou, Amin; Duffin, Duffin; Ramadhani, Laily; Sijauta, Dominggus
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.228

Abstract

This study aims to analyze the effect of Intellectual Capital on Financial Performance with Competitive Advantage as a mediating variable in banking companies listed on the Indonesia Stock Exchange for the period 2022-2024. The research method used is quantitative with a population of 42 banking issuers, while the sample is determined by purposive sampling so that 11 issuers meet the criteria. Secondary data in the form of annual reports were obtained from the official websites of each bank and the Indonesia Stock Exchange. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that Intellectual Capital has a positive and significant effect on Financial Performance, Intellectual Capital has a positive and significant effect on Competitive Advantage, and Competitive Advantage has a positive and significant effect on Financial Performance. In addition, Intellectual Capital also has an indirect positive effect on Financial Performance through Competitive Advantage as a mediating variable. These findings indicate that strengthening Intellectual Capital can increase competitive advantage which in turn encourages operational efficiency and financial performance of banks.
Implementation of Software-Based Accounting Information Systems in MSMEs and its Effect on Smoothness of Internal Audit (Food sector MSMEs in Langkat Regency) Ramadhani, Laily; Sen, Jung; Harianto, Adi; Honkley, Tony; Winda Sari, Vina
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.235

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, including in Langkat Regency, where the food sector serves as a key economic pillar. A persistent challenge faced by these enterprises is the predominance of manual financial recordkeeping, which increases the risk of errors and complicates internal audits. This study aims to analyze the impact of software-based Accounting Information Systems (AIS) on the effectiveness of internal audits within food-sector MSMEs in Langkat Regency. The research employs an associative quantitative method, with a sample of 97 respondents selected through purposive sampling. Data were collected via questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The findings reveal that the implementation of software-based AIS has a positive and significant effect on the smooth execution of internal audits, as indicated by a t-statistic of 19.898 (greater than the critical value of 1.985) and a p-value of 0.000 (less than 0.05). Among the 95 valid respondents, 40% reported using accounting software and experiencing benefits such as improved accuracy in recordkeeping, timely financial reporting, and enhanced ease of internal auditing. The implications of this study underscore the importance of advancing digital accounting literacy, fostering local government support, and expanding access to affordable software solutions to strengthen transparency and competitiveness among food-sector MSMEs.
Impact of Liquidity Ratio and Solvency Ratio on the Profitability Ratio in PT. Indofood Sukses Makmur Manik, Trisnawati; Ramadhani, Laily; Sagala, Lapiti Gokmatua
Global Insights in Management and Economic Research Vol. 1 No. 3 (2025): Agustus 27, 2025
Publisher : INSPIRETECH GLOBAL INSIGHT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53905/Gimer.v1i03.18

Abstract

Introduction: Financial performance is a critical indicator of corporate health and operational efficiency. PT. Indofood Sukses Makmur, Tbk., as one of Indonesia's leading food processing companies, has exhibited fluctuations in its financial ratios during 2019-2023, necessitating an empirical investigation into the relationships between liquidity, solvency, and profitability metrics. Purpose of the Study: This research aims to examine the impact of liquidity ratio (Current Ratio) and solvency ratio (Debt to Asset Ratio) on profitability ratio (Return on Assets) at PT. Indofood Sukses Makmur, Tbk. during the period 2019-2023, both partially and simultaneously. Materials and Methods: This quantitative study employed secondary data from audited financial statements obtained from the Indonesia Stock Exchange. Multiple linear regression analysis was conducted using SPSS version 23, with classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. The sample consisted of annual financial data over five consecutive years (2019-2023). Results: The partial test (t-test) revealed that Current Ratio significantly and positively influences ROA (t-value = 3.409 > t-table = 2.353, p = 0.032). Similarly, Debt to Asset Ratio demonstrates a significant positive effect on ROA (t-value = 3.578 > t-table = 2.353, p = 0.042). The simultaneous test (F-test) confirmed that both ratios collectively impact ROA (F-value = 4.223 > F-table = 19.30, p = 0.217). The adjusted R² value of 0.635 indicates that 63.5% of ROA variance is explained by the independent variables. Conclusions: Both liquidity and solvency ratios significantly influence profitability at PT. Indofood Sukses Makmur, Tbk. Enhanced liquidity management and optimal capital structure contribute positively to asset utilization efficiency and profit generation. These findings provide empirical evidence for financial decision-making and strategic planning in the food manufacturing sector.
Liquidity Ratio Analysis for Evaluating Corporate Financial Performance: Evidence from PT Charoen Pokphand Indonesia Tbk Listed on the Indonesia Stock Exchange Hasibuan, Risma Khoir; Ramadhani, Laily; Nasution, Hafni Cholida
Global Insights in Management and Economic Research Vol. 2 No. 01 (2026): February Issue Global Insights in Management and Economic Research
Publisher : INSPIRETECH GLOBAL INSIGHT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53905/Gimer.v2i01.06

Abstract

Purpose of the study: This study aims to evaluate the financial performance of PT. Charoen Pokphand Indonesia, Tbk during the period 2019-2023 based on liquidity ratios, specifically Current Ratio, Quick Ratio, and Cash Ratio. The research seeks to determine whether the company maintains adequate liquidity to meet short-term obligations and sustain operational efficiency. Materials and methods: This study employs a descriptive qualitative research design utilizing secondary data obtained from the audited annual financial statements of PT. Charoen Pokphand Indonesia, Tbk. The population comprises all financial reports of the company, with the sample consisting of five consecutive years of financial statements (2019-2023). Data analysis was conducted through liquidity ratio calculations and comparison against industry standard benchmarks. The analytical framework follows established financial ratio analysis methodologies as documented in contemporary accounting literature. Results: The findings reveal that PT. Charoen Pokphand Indonesia, Tbk demonstrates varying levels of liquidity performance across the three measured ratios. The Current Ratio achieved an average of 209%, exceeding the industry standard of 200%, indicating satisfactory short-term debt coverage capacity. However, the Quick Ratio averaged 112%, falling below the industry benchmark of 150%, suggesting potential challenges in meeting immediate obligations without inventory liquidation. Similarly, the Cash Ratio averaged 29%, significantly below the industry standard of 50%, indicating limited cash reserves relative to current liabilities. Conclusions: The study concludes that while PT. Charoen Pokphand Indonesia, Tbk maintains adequate overall liquidity as measured by the Current Ratio, the company exhibits suboptimal performance in more stringent liquidity measures. The declining trend in Quick Ratio and Cash Ratio over the five-year period warrants strategic attention to enhance cash management practices and reduce dependency on inventory for short-term obligation fulfillment.
Liquidity Ratio Analysis and Short-Term Financial Performance: Evidence from PT Garudafood Putra Putri Jaya Tbk (2019–2023) Saragih, Devi Vita Lora; Ramadhani, Laily; Nasution, Hafni Cholida
Global Insights in Management and Economic Research Vol. 2 No. 02 (2026): MAY ISSUE Global Insights in Management and Economic Research
Publisher : INSPIRETECH GLOBAL INSIGHT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53905/Gimer.v2i02.07

Abstract

Purpose of the study: Financial performance assessment is critical for evaluating a company's ability to meet its obligations and sustain operations. Liquidity ratios serve as fundamental indicators of short-term financial health, particularly in the consumer goods industry where working capital management directly impacts operational efficiency and stakeholder confidence. This study aims to analyze and assess the financial performance of PT. Garudafood Putra Putri Jaya, Tbk. during the 2019-2023 period using liquidity ratios comprising the Current Ratio, Quick Ratio, and Cash Ratio, benchmarked against industry standards to determine the company's short-term debt settlement capability. Materials and methods: This research employs a descriptive qualitative analysis approach utilizing secondary data sourced from the audited annual financial statements of PT. Garudafood Putra Putri Jaya, Tbk. obtained from the Indonesia Stock Exchange. The analysis encompasses a five-year longitudinal study period (2019-2023) with financial ratio calculations compared against industry average standards. Results: The findings reveal that the average Current Ratio (165%) and Quick Ratio (101%) fell below industry standards of 200% and 150% respectively, indicating suboptimal short-term liquidity management. Conversely, the Cash Ratio averaged 54%, exceeding the 50% industry benchmark, demonstrating adequate cash reserves for immediate liability coverage. Fluctuations were observed across all ratios during the study period, with notable improvements in 2020 and 2023. Conclusions: PT. Garudafood Putra Putri Jaya, Tbk. demonstrates mixed liquidity performance. While the company maintains satisfactory cash reserves, improvements in current asset management and inventory optimization are recommended to enhance overall liquidity ratios to industry-standard levels, thereby strengthening financial resilience and stakeholder confidence.
Financial Ratio Analysis in Assessing Financial Performance at PT. Mustika Ratu, Tbk. Listed on the Indonesia Stock Exchange in 2019-2023 Dakhi, Aswindah; Ramadhani, Laily; Harahap, Rifqah
Global Insights in Management and Economic Research Vol. 1 No. 04 (2025): November Issue Global Insights in Management and Economic Research
Publisher : INSPIRETECH GLOBAL INSIGHT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53905/Gimer.v1i04.30

Abstract

Purpose of the study: This study aims to evaluate the financial performance of PT Unilever Indonesia Tbk during the 2019–2023 period using profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), benchmarked against industry standards. Materials and methods: This research employed a qualitative descriptive approach using secondary data derived from the audited annual financial statements of PT Unilever Indonesia Tbk for the period 2019–2023. Data were collected through documentation techniques and analyzed using profitability ratio analysis. Industry benchmark standards were used as comparative references to assess company performance. Results: The findings indicate that the average Net Profit Margin (14%) remained below the industry standard (20%), reflecting suboptimal profitability. The average Return on Assets (31%) met the industry benchmark (30%), indicating effective asset utilization. Conversely, the average Return on Equity (138%) substantially exceeded the industry standard (40%), suggesting inefficiencies in equity structure and capital utilization. Conclusions: Overall, PT Unilever Indonesia Tbk demonstrated mixed financial performance during 2019–2023. Asset utilization was efficient, while profitability from sales and equity management showed structural weaknesses. These findings provide important insights for managerial decision-making and future financial strategy formulation.
Co-Authors Adi Harianto Amin Hou Dakhi, Aswindah Duffin Harahap, Rifqah Hasibuan, Risma Khoir Jung Sen Manik, Trisnawati NASUTION, HAFNI CHOLIDA Sagala, Lapiti Gokmatua Saragih, Devi Vita Lora Sijauta, Dominggus Tony Honkley Widy Hastuty HS Winda Sari, Vina