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Financial Performance Analysis (Case Study Of PT Astra International Tbk) Dea Try Ananda; Bahman Effendi; Wagini Wagini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.446

Abstract

Financial performance reflects the development of a company's financial turnover over a specific period. A company's financial performance can be measured using financial ratio analysis. Indicators for determining whether financial performance is categorized as excellent, good, or poor can be based on general industry standards.The purpose of this study is to analyze the financial performance of PT Astra International Tbk.The financial statement analysis technique used is financial ratio analysis. Financial ratio analysis clarifies or provides an overview of the financial condition or position from one period to the next. Ratios used in financial statement analysis to improve financial performance include solvency ratios, liquidity ratios, profitability ratios, and activity ratios. By understanding a company's financial ratios, we can understand the company's condition and thus measure its financial performance.Therefore, the results of calculating the liquidity ratio using industry standards, the current ratio and quick ratio, averaged 2.66 times for the current ratio and 0.85 times for the quick ratio. Based on the results of the financial performance analysis of PT Astra International Tbk conducted using liquidity, solvency, activity, and profitability ratios in 2024, several conclusions can be drawn. Analysis of liquidity ratios (such as the Current Ratio and Quick Ratio) shows that PT Astra International Tbk is in a fairly good liquid condition. These ratios are generally above industry standards, indicating that the company is able to meet its short-term obligations as they fall due. Analysis of solvency ratios (such as the Debt to Equity Ratio and Debt to Asset Ratio) shows that the level of debt use by the company is in the moderate/healthy category. This reflects a strong capital structure and well-managed financial risks, where most of the company's assets are funded by equity rather than debt. Analysis of activity ratios (such as Total Asset Turnover and Inventory Turnover) shows that the company is relatively efficient in utilizing its assets to generate sales. Total Asset Turnover shows a high asset turnover rate, indicating effective asset management in supporting the Company's operational volume. Profitability ratios (such as Return on Assets (ROA) and Return on Equity (ROE)) indicate that the company's performance in generating profits from its assets and equity is very good and efficient. There was a downward trend in ROA and ROE during the analysis period, indicating management's effectiveness in managing the company's resources to generate profits.
The Effect Of Knowledge And Risk On Investment Interest Among Students At Dehasen University, Bengkulu Wiranda Buaton; Karona Cahya Susena; Wagini Wagini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.538

Abstract

This study aims to determine and analyze the influence of knowledge and risk on investment interest among students at Dehasen University Bengkulu. Knowledge is considered an important factor that shapes students' understanding of investment concepts, benefits, and mechanisms, including the various forms of risk involved. On the other hand, perceptions of risk also determine students' readiness to make investment decisions. This study involved 106 students from the 2022 Management Study Program as samples, with data obtained through a questionnaire. The analysis was conducted using multiple linear regression, determination test, as well as t-test and F-test as hypothesis testing. The regression analysis resulted in the equation Y = 4.023 + 0.484X1 + 0.395X2, which shows that knowledge (X1) and risk (X2) have a positive effect on investment interest (Y). The coefficient of determination of 0.768 indicates that knowledge and risk can explain 76.8% of the variation in student investment interest, while the remaining 23.2% is influenced by other variables outside the study. The t-test results at a significance level of 0.05 show that knowledge and risk have a significant partial effect, while the F-test confirms that both variables simultaneously have a significant effect on the investment interest of Dehasen Bengkulu University students. Overall, these findings confirm that increasing knowledge and understanding of risk can encourage students to invest more.”
The Influence Of Servant Leadership And Intrinsic Motivation On Employee Job Satisfaction At Stikes Sapta Bakti Bengkulu Ryndry Andika; Ida Ayu Made E G; Wagini Wagini
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2026): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i2.519

Abstract

Job satisfaction is an essential factor that determines employee performance and organizational success, including in higher education institutions such as STIKes Sapta Bakti Bengkulu. This study aims to determine the influence of Servant Leadership and Intrinsic Motivation, both partially and simultaneously, on Employee Job Satisfaction at STIKes Sapta Bakti Bengkulu. The research uses a quantitative approach with descriptive analysis. The population consists of all lecturers and administrative staff totaling 50 respondents, who were also used as the sample through a total sampling technique. Data were analyzed using multiple linear regression through SPSS version 27, including validity and reliability tests, t-test, F-test, and coefficient of determination. The results show that Servant Leadership has a positive and significant effect on Job Satisfaction with a t-value = 6.622 and sig < 0.001. Intrinsic Motivation also has a positive and significant effect on Job Satisfaction with a t-value = 2.109 and sig = 0.000. Simultaneously, both variables significantly affect Job Satisfaction with an F-value = 55.029 and sig = 0.000. The Adjusted R Square value = 0.701, indicating that 70.1% of job satisfaction variation is explained by both independent variables, while the remaining 29.9% is influenced by other factors.