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All Journal Jurnal Eksplorasi Akuntansi (JEA) Abdimisi GANESHA: Jurnal Pengabdian Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST) International Journal of Business and Applied Economics (IJBAE) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat International Journal of Asian Business and Management (IJABM) Jurnal RAK (Riset Akuntansi Keuangan) Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Riset Mahasiswa Akuntansi Dharma: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Lestari, Baiq Anggun Hilendri
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Riset Mahasiswa Akuntansi

 1 
Analisis Kinerja Keuangan Untuk Mengukur Tingkat Kesehatan Perusahaan Manufaktur Sub Sektor Farmasi pada Bursa Efek Indonesia Periode Tahun 2018-2022 Salikin, Muhammad Adi Salikin; Lestari, Baiq Anggun Hilendri; Kartikasari, Nungki
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1197

Abstract

The aim of this research is to analyze the company’s financial performance to measure the health level of pharmaceutical sub-sector manufacturing companies listed on the IDX in terms of liquidity, solvency, profitability and activity ratios for the 2018-2022 period. The sample used was 9 pharmaceutical sub-sector companies. The data analysis method used is quantitative descriptive. The research results show that the average ratio of liquidity, solvency, profitability and activity for pharmaceutical sub-sector companies fluctuates. Based on the liquidity ratio, Kimia Farma Tbk has the highest average value of the current ratio, Sido Muncul Herbal & Pharmaceutical Industry Tbk has a quick ratio and Indofarma Tbk has a cash ratio so it is classified as a company with the highest level of health. The solvency ratio in the debt to equity ratio and debt to asset ratio of the Sido Muncul Herbal & Pharmaceutical Industry Tbk has the lowest average value ratio, while the long-term debt to equity ratio of Darya Varia Laboratoria Tbk is classified as a company with the highest level of health. Tempo Scan Pacific Tbk’s profitability ratio has the highest average ratio value for net profit margin and return on assets and Pyridam Farma Tbk for return on equity so it is classified as a company with the highest level of health. The activity ratio in the inventory turnover ratio and the fixed asset turnover ratio of Darya Varia Laboratoria Tbk and Organon Pharma Indonesia Tbk in the total asset turnover ratio each have the highest average ratio values so they are classified as companies with the highest level of health.
Pengukuran Kinerja Pemerintah Daerah Kota Mataram (Studi Kasus Pada Bagian Hukum Sekretariat Daerah Kota Mataram) Waladina, Faras; Lestari, Baiq Anggun Hilendri; Astuti, Widia
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2145

Abstract

This research aims to describe the performance of the Legal Section of the Mataram City Regional Secretariat in 2024. The tool used to measure the performance of the Legal Section is the Performance Blueprint, which is a combination of a logic model and Friedman’s four-quadrant approach. The research approach is qualitative descriptive. Data collection techniques include document analysis and interviews with informants, namely Junior Legal Analyst, Assistant Expenditure Treasurer of the Legal Section, Legislative Drafting Officer, and Service Staff. The results of this study indicate that 50% of the performance produced by the Legal Section of the Mataram City Regional Secretariat in 2024 falls into quadrant 4, meaning it is oriented towards the quantity of efforts with a budget of Rp217,349,691.00. The remaining 50% of the performance of the Legal Division in 2024 is in quadrant 3, which means it is oriented towards the quantity of impact with a budget of Rp642,009,470.00. As a result, the performance of the Legal Section of the Mataram City Regional Secretariat in 2024 produces outcomes that are balanced between service orientation and community or societal orientation. This is due to the presence of coercive isomorphism in the form of regulations governing the work implementation of the Legal Section of the Mataram City Regional Secretariat and normative isomorphism in the form of education and training provided by the government to several employees of the Legal Section.
Co-Authors Abdul Kohar Agustiningsih, Wulandari Andika Noviawan, Lalu Anindya, Baiq Ailsa Apriana, Rika Aryan Agus Pratama Awaliah, Azizah A’ini, Nurul Berlian, Endah Septina Biana Adha Inapty, Biana Adha Cahyani, Regita Effenndy, Lukman Effriyanti, Effriyanti Eni Indriani Hadi, Yogi Firman Hairuzzami, Baiq Arnita Hariyati, Ketut Icih, Icih Isnawati Isnawati Jumaidi, Lalu Takdir Kartikasari, Nungki M. Firmansyah Maulidi, Muhammad Gilang Nabila, D. Tialurra Della Nirmayani, Sujarti Nurabiah Nurfajrian Oktarianti, Ni Putu Oktavianna, Rakhmawati Pancawai M., Rr. Sri Paradisa Sukma Priyambodo, Victoria Kusumaningtyas Putri, Putu Devia Diandra Raharja, Lalu Bayu Segara Kusna Rengganis, Fadia Maya Rini Ridhawati Salikin, Muhammad Adi Salikin Sandya, Sundus Setiyorini, Wahyu Silvia Hendrayanti Sugiyarti, Listya Suhaedi, Wirawan Suryantara, Adhitya Bayu Taha, Roshaiza Waladina, Faras Widia Astuti Widowati, Syagita Dimesia Yustina, Eka Putri Zakiro, Fadilla