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Journal : Jurnal Ilmiah Universitas Batanghari Jambi

Perbandingan Rasio Keuangan (Likuiditas, Leverage, Profitabilitas dan Aktivitas) pada PT Gudang Garam Tbk dan PT HM Sampoerna Tbk Tahun 2021 Atti Rasnawati; Nadiatul khoiroh; Fauziah Fauziah
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.4263

Abstract

This study compares the financial ratios between PT Gudang Garam Tbk and PT HM Sampoena in 2021 which aims to see the capabilities of the two companies in each of their financial ratios. The results of this study indicate that the ability of the two companies, namely PT Gudang Garam Tbk and PT HM Sampoerna Tbk, in financial performance with four ratios, namely: the liquidity ratio with the proxy current ratio that PT Gudang Garam Tbk is in better condition than PT HM Sampoerna Tbk and the quick ratio of the two companies is not in good condition, the cash ratio of PT HM Sampoerna Tbk is in good condition than PT Gudang Garam Tbk. The leverage ratio proxied by the debt to asset ratio and the debt to equity ratio of the two companies shows a healthy condition. Meanwhile, the activity ratio, including fixed asset turnover, PT HM Sampoerna Tbk generates more income, as well as its total asset turnover is more than that of PT Gudang Garam Tbk. The profitability ratio proxied by net profit margin (NPM), return on assets (ROA) and return on equity (ROE) at PT HM Sampoerna Tbk is higher in value than PT Gudang Garam Tbk.
Co-Authors Abdul Fattah Agus Sulastio Ahmad Eddison Ahmad Ridoh Akmalia Akmalia Amelia Sari Amrina Rasyada Ana Maryana Andri Aningsih Annisa Rahmadhani Apdoludin Apdoludin, Apdoludin Arisman Sabir armis tamampil Arya Dwitama Asmiyenti Djaliasrin Djalil Asril Abdullah Asrizal Atti Rasnawati Ayu Febriyanti Azizah Azizah Bayu Kumoro Yakti Cungki Kusdarjito Dalil Sutekad Desniarti Desniarti Dina Agusten Djoko Wahyono Dody Novandi Eddy Noviana Edrizon Edrizon Ellyza Fazlylawati Endang Sulistia Rini Enggar Enggar Evi Hafriani Fadli, Radinal Faisal Padhillah Farizawati Farizawati Ferdinan Ferdinan Firdus Firdus Galih Buana Ibrahim Harman Amir Haryono Haryono Hasni Hasni Helmy Adisaksana Helmy Adisaksana Helvi Musdarlia Hendery Dahlan, Hendery Hendri Marhadi Ida Ayu Putu Sri Widnyani Ilda Syahfitri Ina Agustina Ina Agustina Iskandar Fitri Jahra Salsabila Jayawarsa, A.A. Ketut Jimmi Copriady Khaira Rizki Kiagus Muhammad Zain Basriwijaya L. Endang Budiarti Lia Maudya Lilies Nur Aini M. Kamal Radadi Mahmudatul Himmah Mansuriza Mansuriza Mariza Wijayanti Masreviastuti Meta Meysawati Miftahul Khairus Muhairon Muhairon Muhammad Daud Muhammad Hakiki Muzia Ulfa Nadia Balkis Nadiatul Khoiroh Nafsul Muthmainah Nanda Desreza Nasriah Akil Nasrizal Nasrizal Nindya Nika Putri Nivi Sara Ivantaya Novita Diana Nur Afri Liandi Rasmin Nur Azizah Nur Hayati Nurbaity Bustamam Nurbayani Nurbayani Nurmalia Zakaria Nurtjahjani, Fullchis Nurul Amna Nurul Hidayatin Nisa Nurul Nisa Nurul Sakdah Pratama, Urip Pratiwi, Denia Puput Novia Putra, Yogi Irdes Ragiel Hadi Prayitno Rahmad Wijaya Rahmayana Rahmayana Ramadani, Mery Ramadi Ramadi Ramiah Lubis Ramlan Ramlan Rauldah Rauldah Riadhul Jannah rinaldi Rinaldi Rinaldi Rini Handayani Rini Hernayati Rizki Ridhatul Tani S.Pd. M Kes I Ketut Sudiana . Sarini Vita Dewi Shara Shevalinda Silviana, Ernita Sisca Vaulina, Sisca Siti Arum Widiyanti Sri Lestari Suci Dian Cahya Sudirman Sudirman Sulistiya Sulistiya Suryanto Sosrowidigdo Susanti, Desi Tri Syafrizal Helmi Situmorang Syifa Karmila Syukriadi Syukriadi Trisfa Augia Urip Pramata Vina Rahmatina Wahyu Ario Pratomo Wahyu Reci Fansari Widio Rijanto Wiranti Sri Rahayu Yadi Putra Yelvia Prahagia Yunita Yani Yuriska Muharamis Muna Yusri Wahyuni Yusrika Yusrika Zaiturrahmi, Fauziah Zarra Zattira