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All Journal EKONOMIKA45 Gemilang: Jurnal Manajemen dan Akuntansi Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen dan Ekonomi Kreatif Manajemen Kreatif Jurnal Jurnal Riset Ekonomi dan Akuntansi Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Socio-Economic and Humanistic Aspects for Township and Industry Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Media Akademik (JMA) Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan International Journal of Economics and Development
Cholis Hidayati
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Laporan Keuangan Perbandingan Kinerja Keuangan Perusahaan Manufaktur di Indonesia : (Studi pada Perusahaan Intan Wijaya International, Duta Pertiwi Nusantara, dan Madusari Murni Indah Periode 2019-2023) Ayu Asari; Aliatus Nurrochmah; Septiana Rozzi Rahmawati; Cholis Hidayati
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v1i4.727

Abstract

This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.
Analisis Laporan Keuangan Perbandingan Kinerja Keuangan Dengan Menggunakan Analisis Rasio Keuangan Perusahaan Makanan Dan Minuman Di Indonesia: Studi Pada PT. Garudafood Putra Putri Jaya Tbk, PT. Campina Ice Cream Industry Tbk, PT. Nestle Indonesia Tbk. Dengan Periode 2019-2023 Fillah Ardhi; Muhammad Indra Wardana; Patricia Channelia Wea; Cholis Hidayati
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.167

Abstract

This study aims to analyse the financial performance of three food and beverage sub-sector companies in Indonesia, namely PT GarudaFood Putra Putri Jaya Tbk, PT Campina Ice Cream Industry Tbk, and PT Nestlé Indonesia Tbk, during the 2019-2023 period. The analysis was conducted using various financial ratios, including liquidity, activity, solvency, profitability, and market, to compare the operational efficiency and financial stability of each company. The results show that PT Nestlé Indonesia Tbk has the most stable and efficient financial performance, followed by PT GarudaFood Putra Putri Jaya Tbk which shows improved performance, while PT Campina Ice Cream Industry Tbk still faces some challenges in its financial management. These findings provide important insights for investors and company management in making strategic decisions
Pembandingan Kinerja Menggunakan Rasio Keuangan Pada Perusahaan Sektor Energi Yang Terdaftar DI BEI Periode 2019 – 2023 Cholis Hidayati; Desinta Leba; Maria Dinda A; Allysia Safira P. P; Lisa Lavenia; Hanum Cheffi A
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.175

Abstract

This research aims to analyze and compare the financial performance of energy sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The research sample consists of five companies: ABMM, ADRO, CNKO, MEDC, and INDY. The analysis used is financial ratios such as the current ratio, short-term ratio, average age of receivables, inventory turnover ratio, fixed asset turnover ratio, total asset turnover ratio, total debt to total assets, time interest rate, fixed cost coverage, and profit. margins. This will do. ROA, ROE, PER, dividend yield, dividends. These companies faced complex challenges and dynamics during the study period, including the COVID-19 pandemic and energy transition trends. This research provides insight into the financial health of energy sector companies in Indonesia. Overall, the majority of companies show a trend of improving performance in 2023, indicating good adaptation to market conditions and the effectiveness of operational strategies implemented.
Analisis Perbandingan Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2023 Allesia Putri Wijaya Sutikno; Riska Septi Ariani; Fernianda Wahyu Ramadanthy; Siti Ambar Mukti Puji Lestari; Amelia Vega Buana; Cholis Hidayati
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the comparison of financial ratios (liquidity, activity, solvency, profitability, and market) in five food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2018–2023 period using a descriptive quantitative method and secondary data. The results reveal performance variations, where PT Campina Ice Cream Industry Tbk excels in liquidity, PT Indofood CBP Sukses Makmur Tbk in activity and market ratios, PT Siantar Top Tbk in profitability, and PT Mayora Indah Tbk in solvency. Each company has its strengths and weaknesses, highlighting the importance of financial ratio evaluation to enhance competitiveness and attract investments.
Analisis Pengelolaan Dana Desa Berdasarkan Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 20 Tahun 2018 Nilam Noer Faizah; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2537

Abstract

This research aims to determine the management of village funds in Wading Village, Sidayu District, Gresik Regency when viewed from the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018. This research is qualitative research with a focus on using descriptive analysis. Data collection methods include observation, interviews and documentation with related parties regarding the implementation of village fund management which includes planning, implementation, administration, reporting and accountability. The results of the research show that the financial management planning process in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. There is only one provision that is not in accordance, namely in Article 32 paragraph (3) where the RAPBDes is agreed together with the BPD, namely in October of the current year , while Wadeng Village is still experiencing delays in obtaining a collective agreement, namely in December due to several activities that hinder the plan. The implementation process, administration, reporting and accountability for financial management in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. Keywords: Permendagri Number 20 of 2018, Village Fund Management, Village Government.
Analisis Rasio Likuiditas Dalam Menilai Kinerja Keuangan Perusahaan Subsektor Tembakau Yang Tercatat Pada Bursa Efek Indonesia 2019-2021 Alinda Dwi Jofanka; Argaleka Ayu Candraningsih; Shofiatus Sa’diyah; Rafa Syahrul Amrulloh; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2547

Abstract

This article explores the financial performance of tobacco subsector companies using liquidity indicators in the form of the current ratio, quick ratio and cash ratio. A qualitative approach was applied to this research. This research uses secondary data obtained on the company's official financial report website including the balance sheet and profit and loss report for the 2019-2021 period. The research results show that overall PT Wismilak Inti Makmur Tbk stands out as a company that has very good performance in the context of liquidity ratios. On the other hand, PT Bentoel International Investama Tbk has the lowest liquidity performance among the four companies.
Perbandingan Rasio PT Astra International, PT Gajah Tunggal, PT Indospiring, Dan PT Astra Otoparts Tahun 2020-2022 Elmiano A. E. Erong; Rafi Adyatma; Ahmad Qois; Krisogonus A. Seleman; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2590

Abstract

The aim of this research is to analyze the comparative ratio of PT Astra International, PT Gajah Tunggal, PT Indospiring, and PT Astra Otoparts for 2020-2022. The type of research carried out was qualitative with secondary data sources from the IDX. The population in this study were automotive companies listed on the IDX and four of them were selected as samples. The results of this research show that Astra Otoparts and Indospring have the best liquidity ratio values, then for the activity ratio the company that has the best value is Astra Otoparts. Meanwhile, in terms of profitability ratios, the companies that have good scores are Indospring and Astra Otoparts, then in terms of profitability ratios and market ratios the company that has the best ratios is Astra Otoparts.
Analisis Laporan Keuangan: Analisis Rasio Terhadap 4 Perusahaan Makanan Dan Minuman Yang Tercatat Di Bei Desfi Dwi Sulistyana; Erinda Aprilia Puspitasari; Mei Liana Rofilia Sari; Rr Adzkia Larasati Meyrizky; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2606

Abstract

This research was conducted to show and analyze the financial ratios of 4 companies in the food and beverage sector, namely PT. Diamond Food Indonesia Tbk., PT. Ultrajaya Milk Industry & Trading Company Tbk., PT. Indospring Tbk, & PT. Coca Cola Tbk. during the period 2020 to 2022 to see how the company will perform in the future. The type of research carried out is descriptive research using data analysis, namely financial ratio analysis. Research was also carried out through the official website of the Indonesian Stock Exchange (BEI). The data source used is secondary data. The data collection technique in this research is documentation. The results of this financial ratio analysis will consist of liquidity ratios, solvency ratios, activity ratios and profitability ratios
Analisis Laporan Keuangan Perbandingan Kinerja Keuangan Perusahaan Sektor Perdagangan di Indonesia (Studi pada PT. Alfamidi PT. Alfamart PT. Indofood PT. Hero Supermarket Periode 2019-2023) Maulana Ikhrom Ababil; Mochammad Nuruddin R; Sudarynianto NS; Paulino da Costa Ferreira; Cholis Hidayati
Jurnal Manajemen dan Ekonomi Kreatif Vol. 3 No. 1 (2025): Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v3i1.519

Abstract

This research aims to analyze the financial performance of trade sector companies in Indonesia, specifically PT. Alfamidi, PT. Alfamart, PT. Indofood, and PT. Hero Supermarket, in the period 2019-2023. This study uses a variety of financial ratios as a measuring instrument for assessing company performance, such as liquidity ratios (current ratios and quick ratios), activity ratios (receiving receivables, inventory, and fixed assets), and profitability ratios (profit margins, returns on assets, and return on equity). Through comparison of these ratios, this study aims to provide a comprehensive picture of the efficiency, profitability, and financial stability of each company. The results of the analysis show that PT. Hero Supermarket has a relatively superior performance in terms of return on equity (ROE) and return on assets (ROA), while PT. Indofood faces challenges in maintaining profitability and asset efficiency. PT. Alfamidi and PT. Alfamart showed stable performance even though he still had room for improvement in operational efficiency. This finding provides useful insights for stakeholders in making investment decisions as well as for these companies in formulating better financial management strategies in the future.
PENGARUH SALES GROWTH, KEBIJAKAN DIVIDEN, DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Richa Nor Syafitri; Cholis Hidayati
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.198

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sales growth terhadap kinerja keuangan, pengaruh kebijakan dividen terhadap kinerja keuangan, pengaruh struktur kepemilikan terhadap kinerja keuangan, pengaruh sales growth, kebijakan dividen dan struktur kepemilikan secara kumulatif terhadap kinerja keuangan. Objek yang digunakan penelitian ini adalah perusahaan kontruksi yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penelitian ini merupakan penelitian kuantitatif. Sampel penelitian ini menggunakan metode purpose sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, yaitu data laporan keuangan yang diakses melalui website resmi www.idx.co.id. Analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Dengan bantuan menggunakan software SPSS 22. Hasil dari penelitian ini menunjukkan bahwa sales growth dan kebijakan dividen berpengaruh terhadap kinerja keuangan. Adapun struktur kepemilikan menunjukkan bahwa tidak berpengaruh terhadap kinerja keuangan.
Co-Authors Adelia Febriana Adhyasta Cakra Whisnu Arsyana Adinda Nibros Zahira Fasya Ahmad Qois Ajeng Rossantika Sari Aliatus Nurrochmah Alinda Dwi Jofanka Allesia Putri Wijaya Sutikno Allysia Safira P. P Amelia Vega Buana Anisa Lailatul Nikmah Annisa Rahma Qur’aini Argaleka Ayu Candraningsih Astri Ayu Pramesti Ayu Asari Baity Nur Fadila Cailah Nasywa Afrila Celine Amanda Sarifatul Sabrina Christian Hadinata Hodianto Cindy Rahmawati Daariin Dewi Nabiilah Desfi Dwi Sulistyana Desinta Leba Devi Alita Solehsi Diah Indri Anggriyanti Diana Indah Sri Lestari P. A Dicky Satria Ananta Haqq Dwi Dita Ratnasari Elmiano A. E. Erong Erinda Aprilia Puspitasari Fara Brygita Ramadhani Febi Theresia Imanuel Febrianti Novita Fernianda Wahyu Ramadanthy Fillah Ardhi Fitri Sulistiyana Hanum Cheffi A Intan Pandini Ira Kusuma Wardhani Irma Nur Fadlia Joanne Intania Rut Simunapendi Josephine Elliska Dinata Kemberly Susana Kambuaya Krisogonus A. Seleman Kristiana Greta Calosa Kusnul Kotimah Kustiwi, Irda Agustin Lisa Lavenia Maftuhin Agung Prasetia Marcella Aulia Jayadi Maria Dinda A Maria Kalista Lambo Marlinda Ina Maslina Samosir Maulana Ikhrom Ababil Mei Liana Rofilia Sari Moch Iqbal Romadhan Mochammad Arifin Mochammad Nuruddin R Muhammad Indra Wardana Muhammad Nabil Fatwa Mukhamad Sholikudin Nadia Fransiska Dewi Nia Nur Yanti Agustin Nilam Noer Faizah Nur Fitroten Dian Sari Nur Imroatus Sholikah Patricia Channelia Wea Paulino da Costa Ferreira Putri Rahayu Rafa Syahrul Amrulloh Rafi Adyatma Reginata Saharany Kustanti Reinatto Yakobus Pati Agon Atakelan Richa Nor Syafitri Riska Septi Ariani Rista Intan Permatasari Rr Adzkia Larasati Meyrizky Salsabila Maulidya Supriadi Bahrim Selfya Rusdyanti Dewi Septiana Rozzi Rahmawati Shofiatus Sa’diyah Sirilia S. J Ruben Siti Ambar Mukti Puji Lestari SITI NURUL HIDAYATI Stefani Sindita Sari Sudarynianto NS Sukma Asri Uci Oktavia Veronika Christine Mevelia Via Wahyuningtyas Yohana Natalia Fransiska Yuli Meliana Yunia Six Putri Hermanto