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ANALISIS ROA DAN ROE TERHADAP KINERJA KEUANGAN PT BANK DANAMON TBK Femi; Hajar Haswat; Aulia Utami; Muhammad Haekal Yunus; Suryati
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol. 4 No. 2 (2026): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v4i2.18482

Abstract

This study aims to analyze the financial performance of PT Bank Danamon Indonesia Tbk based on Return on Assets (ROA) and Return on Equity (ROE) during the 2021–2024 period. This study employed a quantitative approach with a descriptive research design. The data used were secondary data obtained from the annual financial statements of PT Bank Danamon Indonesia Tbk for the 2021–2024 period, sourced from the Indonesia Stock Exchange. Data were collected using documentation techniques and analyzed quantitatively and descriptively through the calculation of ROA and ROE. The results show that Bank Danamon's ROA fluctuated during the observation period, increasing from 0.86% in 2021 to 1.73% in 2022, before declining to 1.65% in 2023 and 1.35% in 2024. Meanwhile, ROE increased from 3.68% in 2021 to 7.22% in 2022 and 7.32% in 2023, before declining to 6.34% in 2024. Overall, both ROA and ROE remained below the industry standards applied in the study, indicating that Bank Danamon's financial performance based on these two profitability ratios was not yet optimal. This condition suggests the need to improve the efficiency of asset and equity management to enhance the company's ability to generate profits. Keywords: Return on Assets, Return on Equity, Profitability, Financial Performance, Bank Danamon.
Analisis Rasio Aktivitas untuk Menilai Kinerja Keuangan pada PT. Vale Indonesia Tbk Periode 2022-2024 Yurlin Sore; Ananda Audri; Gita Melani; Munawir Munawir; Muhammad Haekal Yunus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.8181

Abstract

This study aimed to examine the financial performance of PT Vale Indonesia Tbk during the 2022–2024 period using an activity ratio analysis approach. The research method used was quantitative, with data sourced from the annual financial reports officially published on the Indonesia Stock Exchange. The analysis process utilized four main indicators: Receivable Turnover (RTO), Working Capital Turnover (WCTO), Fixed Assets Turnover (FATO), and Total Assets Turnover (TATO). These four ratios were chosen because they provide an overview of the company's effectiveness in utilizing assets and working capital to support sales activities. The results of the study indicate that PT Vale Indonesia Tbk's financial performance remains relatively poor, as all activity ratios tend to be below applicable industry standards. Although there was a slight increase in the RTO ratio, overall, this increase was not significant enough to indicate performance improvement. Management of receivables, working capital, fixed assets, and total assets remains suboptimal, resulting in a very limited contribution to sales growth. These findings confirm that low activity ratios can be used as an indicator of a company's weak effectiveness in utilizing its resources. Therefore, more targeted managerial improvement steps are needed, such as strengthening receivables management policies, increasing the efficiency of asset use, and implementing working capital optimization strategies so that the company's financial performance can improve in the future.
Determinan Kinerja Pegawai pada Organisasi Pelayanan Publik : Peran Relatif Gaya Kepemimpinan, Motivasi dan Lingkungan Kerja Hadira; Muhammad Haekal Yunus; Munawir
Jurilma Vol. 3 No. 2 (2026): Desember 2026
Publisher : CV.RIZANIA MEDIA PRATAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69533/jurilma.volume3number2.566

Abstract

Penelitian terdahulu mengenai determinan kinerja pegawai menunjukkan hasil yang belum konsisten, khususnya mengenai pengaruh motivasi dan lingkungan kerja, sementara bukti empiris mengenai kontribusi relatif ketiga faktor tersebut pada organisasi pelayanan publik tingkat kecamatan masih terbatas. Penelitian ini bertujuan menganalisis pengaruh gaya kepemimpinan, motivasi, dan lingkungan kerja terhadap kinerja pegawai, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan melibatkan seluruh populasi sebanyak 47 pegawai melalui teknik sampel total. Data dikumpulkan menggunakan kuesioner tertutup dengan skala lima tingkat dan dianalisis melalui uji validitas, reliabilitas, asumsi klasik, serta regresi linear berganda. Hasil penelitian menunjukkan bahwa gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai (β = 0,314; p = 0,042), sedangkan motivasi berpengaruh positif tetapi tidak signifikan (β = 0,161; p = 0,261). Lingkungan kerja berpengaruh positif dan signifikan (β = 0,391; p = 0,016) serta menjadi prediktor relatif paling dominan dalam model. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kinerja pegawai (F = 23,443; p < 0,001) dengan koefisien determinasi sebesar 0,621. Temuan menunjukkan bahwa peningkatan kinerja pada organisasi pelayanan publik perlu memprioritaskan pembenahan lingkungan kerja dan penguatan praktik kepemimpinan, sementara kebijakan motivasi perlu dievaluasi agar lebih sesuai dengan kebutuhan pegawai dan lebih terhubung dengan capaian kinerja.
Co-Authors Abdullah Abdullah Adam adwiah, Radiatul Agis Zaskya Alvira, Alvira Amanda Putri Ananda Audri Anggasari, I Gusti Ayu Wulan Anggreani, Andi Dewi Arnal, Arnal Aulia Utami Bakhtiar Bakhtiar Bakhtiar Bakhtiar Baktiar Baktiar Basir Basir Clara, Cyndi Cornelius Timang Devia Septyani Devia Septyani Dharmayanti, Shasy Elisa Pamuso Eliyana Eliyana Erwina Erwina, Erwina Femi Fransiska Asriani Samma Gita Melani Hadira Hajar Haswat Icha Pakinja Indah, Cahaya Indratno, Sapto Wahyu Indriani, Angelika Julyarman, Nasrun Jummawati , Jummawati Kalsey Destianola MS Khaerana Khaerana Lisa Yanti, Lisa Litania Kasim Lorwens, Fhirna Angelich Christy Lubis, Nazwa Magfirah Magfirah Mahfudnurnajamuddin, Mahfudnurnajamuddin Malak, Irmiati Mamisa, Yuli Yana Marshal Mega Fatimah Rosana Meliani, Meliani Muh. Ardiansyah Muh. Syukri Muh. Zadly Syahdi Muhammad Isnaini Faizal Muhammad Tafsir Munawir Munawir Munawir Munawir Munawir Mustika Mustika N. Nasruddin Nadia Nadia Ni Kadek Dwi Adnyani Ni Komang Septia Noriska Ni Komang Septia Noriska Nia Bonggakarua Ningsi, Arsy Widya Nurfatimah Azzahra Baso Nurhikma, Nurhikma Nurjannah Nurjannah Nurjannah Nurjannah Nurwijayanti P, Futri Regina Padandi, Yulpa Pongtiku, Dely Puput Puput Rafiqah Asaff Rafiqah Asaff Ratna Dewi Renaldi Renaldi Reni, Nelviana Rindiantika Rindiantika Rindiantika Rosyalinda, Rosyalinda Ruslan Mahfuddin Rut, Rut Sarti Enne Sri Hartati Sri Hartati Sulistianingsi, Riri Sura, Sridika Suryati Syahdi , Muh. Zadli Tonapa, Fhiona Imelia Tria Ramadani Urfatima Azzahra Baso Wulan Anugriani Pradina Yunita Desnita Hasbar Yurlin Sore Yuyanti , Yuyanti Zainuddin, Ahmad Fuad