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All Journal Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Jurnal Islam Nusantara Journal of Innovative and Creativity Journal of Business Application
Hatuwe, Rahma Satya Masna
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Journal of Innovative and Creativity

 1 
Comparative Analysis of the Financial Performance of PT Gudang Garam and Sampoerna 2021–2024 Hatuwe, Rahma Satya Masna; Wally, Andity Rahman
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5107

Abstract

This study aims to analyze and compare the financial performance of two leading cigarette companies in Indonesia, PT Gudang Garam Tbk (GGRM) and PT Hanjaya Mandala Sampoerna Tbk (HMSP), during the 2021–2024 period. The analysis was conducted using financial ratios, including liquidity, solvency, activity, and profitability ratios, with data sourced from each company's annual financial reports published on the Indonesia Stock Exchange. The research method used was a comparative quantitative approach with total sampling because the study population only included these two companies. Data were processed using the Current Ratio, Quick Ratio, Cash Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Total Asset Turnover, Receivable Turnover, Return on Assets, Return on Equity, and Net Profit Margin. The results indicate that both companies experienced performance pressures during the study period, primarily due to rising excise rates, production cost inflation, changing consumer preferences, and increasingly stringent government regulations. However, HMSP generally demonstrated better financial performance stability than GGRM, particularly in terms of liquidity and profitability. GGRM tends to be more volatile and sensitive to external changes, as evidenced by significant declines in net profit and profitability ratios in certain years.
The Effect Of Rewards And Punishment On Employee Performance At ION Market Namlea Hatuwe, Rahma Satya Masna; Umasugi, Jumiyati
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5108

Abstract

ABSTRACT This study aims to determine and analyze the effect of rewards and punishments on employee performance at Ion Market Namlea. The research method used was quantitative. The population in this study was all 24 Ion Market Namlea employees, using a saturated sampling technique. Data collection was conducted through a Likert-scale questionnaire. Data analysis used multiple linear regression with the assistance of SPSS version 22 software. The results showed that rewards have a positive and significant effect on employee performance. This means that the better the reward, the higher the employee performance. Punishment also has a positive and significant effect on employee performance, indicating that the application of firm and fair sanctions can improve discipline and work productivity. Simultaneously, rewards and punishment have a significant effect on employee performance at Ion Market Namlea, contributing 70.6%, with the remainder influenced by other factors outside this study.
Co-Authors -, Saling Andi Masniati Buton, La Husni Ferdinandus, Leonora Indarwati Indarwati Marasabessy, Roos Nilawati Marihi, La Ode Muhamad Amin Musa, Muhammad Nur Deni Musa, Muhammad Nur Denny Patiran, Andarias Sahrullah, Sahrullah Saidna Zulfiqar Bin-Tahir, Saidna Zulfiqar Surijadi, Herman Susiati, Susiati Tahalele, Marie C. Tenriawali, A. Yusdianti Tuasalamony, Kurniati Umasugi, Jumiyati Victor Pattiasina Wally, Andity Rahman Watimena, Muhammad Amin Wattimena, Muhamad Amin