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Analisis Kinerja Keuangan PT Tembaga Mulia Semanan Tbk. Periode 2019-2022 Mukhlisiah, Rizka; Syach Ginting, M. Enteguh
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 7 No 1 (2024): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v7i1.3193

Abstract

One of the main indicators related to the business continuity (going concern) of a company is the company's financial performance. The trust of interested parties such as shareholders, managers and creditors will increase if the company's financial performance is of good quality. This research aims to assess the financial performance of PT Tembaga Mulia Semanan Tbk. 2019-2022, namely calculating liquidity ratios (current ratio and quick ratio), solvency ratios (debt to asset ratio and debt to equity ratio), profitability ratios (return on investment and return on equity), and activity ratios (inventory turnover and fixed asset turnover) for the 2019-2022 period. This research applies a descriptive quantitative analysis method using secondary data, namely audited financial reports in the form of profit and loss statements and financial position reports as well as books related to financial report analysis. Financial reports are taken from published data from the Indonesian Stock Exchange and PT Tembaga Mulia Semanan Tbk. The results of the research are PT Tembaga Mulia Semanan Tbk. describes poor financial performance in 2019-2022 which is characterized by the current ratio and quick ratio, debt to asset ratio and debt to equity ratio, ROI and ROE, which are below industry standards as well as fixed asset turnover and inventory turnover with values ​​above industry standards.
Pengaruh Manajemen Piutang Terhadap Profitabilitas Studi Industri Di Tangerang Mukhlisiah, Rizka; Haryanto, Haryanto
CICES (Cyberpreneurship Innovative and Creative Exact and Social Science) Vol 11 No 1 (2025): CICES
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/cices.v11i1.3227

Abstract

Working capital in management is very important for the survival of an organization. It is also important for the growth of an organization. Management of receivables is an important component of working capital management carried out in a company. The current study empirically tests the effect of the efficiency of receivables management as measured by the debtor turnover ratio in the commercial industry in Indonesia on the profitability of the company. Profitability is measured using the returned capital. The study was conducted in the period 2019 to 2021. The findings show a significant positive relationship between the debtor turnover ratio and the company's profitability. This indicates that receivables management must be the main focus in increasing the profitability of industrial companies.