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All Journal Jurnal Cahaya Mandalika Obor: Oikonomia Borneo
Salim, Umar Hi
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. UNILEVER INDONESIA TBK PERIODE 2016 – 2020 Julfina; Salim, Umar Hi; Yanti, Novi
OBOR: Oikonomia Borneo Vol. 5 No. 1 (2023): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v5i1.1733

Abstract

Tujuan penelitian ini adalah untuk mengetahui Kinerja Keuangan PT. Unilever Indonesia Tbk periode 2016-2020 berdasarkan rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas. Metode penelitian yang digunakan adalah penelitian kuantitatif. Alat analisis yang digunakan untuk menghitung dan menganalisis laporan keuangan PT.Unilever Indonesia Tbk dengan analisis rasio keuangan (rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktivitas). Hasil penelitian ini menunjukkan bahwa PT.Unilever Indonesia Tbk berdasarkan rasio likuiditas dalam keadaan kurang baik karena kas dan setara kas tidak mampu menjamin hutang lancarnya. Pada rasio solvabilitas yang dinilai dengan debt to asset ratio dan debt to equity ratio menunjukkan bahwa besarnya hutang tidak sebanding dengan besarnya modal yang mengakibatkan pendapatan yang dihasilkan digunakan untuk melunasi kewajibannya dari pada keperluan internal. Rasio profitabilitas yang dinilai dengan net profit margin dalam kondisi kurang baik, hal ini dibuktikan dengan menurunnya nilai rasio ditahun 2019-2020, tetapi berdasarkan return on investment dan return on equity PT. Unilever Indonesia dalam keadaan baik. Rasio aktivitas yang dinilai dengan asset turnover dalam kondisi yang baik, tetapi berdasarkan receivable turnover dalam keadaan kurang baik.
ANALISIS BREAK EVEN POINT PADA USAHA DAGANG AZ-ZAHRA DI JALAN GERILYA SAMARINDA Nor, Isnaniah; Zaini, M.; Salim, Umar Hi
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 1 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i1.1389

Abstract

This study aims to calculate the Break Even Point (BEP) in the form of units and rupiah of egg-type products and analyze the development of egg sales in the Az-Zahra trading business in 2020 and 2021. This research uses a descriptive method with a quantitative strategy. Field research data collection techniques are obtained through interviews and observations and are supported by literature research data, namely information through books, previous research writings, and literature books related to research. The data obtained are then analyzed using the calculation of Break Even Point (BEP) in the form of units and rupiah and Break Even Point (BEP) in Chart. The results of the research in the Break Even Point (BEP) analysis of the Az-Zahra trading business are distinguishing fixed costs, variable costs, and semivariable costs, describing the purchase price, selling price, and sales volume of units and rupiah. The data obtained further conducted a research analysis with the separation of fixed costs and variable costs on six types of eggs with a percentage of small purebred eggs 19%, large purebred eggs 50%, jumbo purebred eggs 15%, duck eggs 10%, salted eggs 5%, and quail eggs 1% of the total egg sales, calculated variable costs per unit, contribution margin and profit, contribution margin per unit, and calculate Break Even Point (BEP) in the form of units and rupiah. With this, Az-Zahra's trading business has reached breakeven and has gained profits so that it can analyze the development of egg sales in unit form has decreased by 1.3% while egg sales have increased by 1.2%.
Co-Authors Fachry Abda El Rahman Julfina M. Zaini, M. Nor, Isnaniah