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All Journal Jurnal Ilmiah Accusi Jurnal Ilmiah METHONOMI
Saur Melianna Sipayung
Universitas Methodist Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS KINERJA KEUANGAN PT. HOLCIM INDONESIA TBK. SEBELUM DAN SESUDAH AKUISISI Rini Regina Ginting; Saur Melianna Sipayung; Hotlan Butarbutar
Jurnal Ilmiah METHONOMI Vol. 7 No. 2 (2021): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol7No2.pp129-138

Abstract

Penelitian ini bertujuan untuk menganalisis laporan keuangan untuk menilai kinerja keuangan PT. Holcim Indonesia Tbk. sebelum dan sesudah akuisisi. Analisis menggunakan rasio keuangan yaitu: Rasio likuiditas menggunakan current ratio, quick ratio, cash ratio; rasio solvabilitas menggunakan debt to asset ratio, debt to equity ratio; rasio aktivitas menggunakan fixed asset turnover, working capital turn over; dan rasio profitabilitas menggunakan net profit margin, return on equity, return on asset. Metode analisis data dengan deskriptif kuantitatif. Hasil penelitian berdasarkan analisis rasio likuiditas, menggunakan current ratio, quick ratio dan cash ratio diketahui bahwa kinerja perusahaan jauh di bawah standar rasio industri. Analisis rasio solvabilitas dengan menggunakan debt to asset ratio, debt to equity ratio diketahui bahwa kinerja keuangan perusahaan ini masih sangat baik. Analisis rasio aktivitas dengan menggunakan total asset turn over masih berada di bawah standar rasio industri. Working capital turn over berada di atas standar rasio industri, dan analisis rasio profitabilitas melalui rasio net profit margin, return on asset, return on equity perusahaan ini sebelum akuisisi tahun 2018 dan sesudah akuisisi tahun 2019 kinerja keuangan perusahaan di bawah standar rasio industri.
Human Resource Management Strategy in Supporting The Financial Stability of Medan City Msmes Siti Normi Sinurat; Maludin Panjaitan; Kristanty M N Nadapdap; Saur Melianna Sipayung
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/w4zq9285

Abstract

This study aims to analyze the effect of human resource management (HRM) strategies on the financial stability of micro, small, and medium enterprises (MSMEs) in Medan City. Using a quantitative approach with a survey method, data were collected from 215 MSMEs registered at the Cooperative and MSME Office of Medan City during the 2021–2024 period. HRM strategy was measured through a composite index encompassing recruitment and selection, training and development, compensation systems, and employee performance evaluation. Financial stability was measured using liquidity, profitability, solvency, and operating cash flow indicators. Data analysis employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) and multiple regression. The results indicate that HRM strategies have a significant and positive effect on MSME financial stability (β = 0.347; p < 0.001). Training and development and fair compensation systems proved to be the most influential HRM strategies. Business scale significantly moderates the relationship between HRM strategy and financial stability. This study contributes by integrating the competency-based HRM perspective into the financial stability framework of MSMEs in the local economic context of Medan City, offering an adaptive HRM strategy model for micro and small business actors in urban areas.
Co-Authors Franz Pratama Putra Hotlan Butarbutar Kristanty M N Nadapdap Maludin Panjaitan Melisa Ratna Sari Rini Regina Ginting Rini Regina Ginting Siti Normi