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Financial ratio analysis to asess the financial performance of PT.Indonesia Kendaraan Terminal Tbk Swito, Agatha Aprilya; Wahyuningsih, Sulistya Dewi
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6520

Abstract

This research seeks to measure the financial ratio trends of PT. Indonesia Kendaraan Terminal Tbk from 2015 to 2023. The analysis employs a horizontal approach, which involves comparing the company's financial statements across different years and evaluating them through various financial ratios, such as liquidity, solvency, profitability, and activity ratios. The type of research used is quantitative descriptive research. The data used is secondary data sourced from the official website of the Indonesia Stock Exchange, www.idx.co.id, and primary data from the company's official website, www.indonesiacarterminal.co.id. The data collection methods used are documentation and literature study. Based on the research findings, the liquidity ratio indicates that the company is capable of meeting short-term obligations using current asset or available cash and cash equivalents. The solvency and profitability ratios saw a downturn during the COVID-19 pandemic but have since progressively improved, approaching their pre-pandemic levels. However, in general, both ratios still tend to indicate a declining performance. The activity ratio remains in a relatively good condition, despite the figures appearing relatively small.
Analysis of micro and small business behavior in the adoption of financial applications for the development of an android-based financial application model Latifah, Nunuk; Wardani, Shanti Ike; Wahyuningsih, Sulistya Dewi
International Journal on Social Science, Economics and Art Vol. 14 No. 1 (2024): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v14i1.495

Abstract

As a sector that can increase production capacity, MSEs have a significant impact on economic and social progress. However, MSEs still face various obstacles, one of which is manual and traditional financial management. Lack of understanding and knowledge in financial management is the main cause. Using the Theory of Planned Behavior (TPB) approach, this study highlights the development of self-efficacy beliefs and perceived behavioral control, strengthening the relationship between beliefs, attitudes, intentions, and behaviors of MSE actors. The purpose of this study is to examine the financial management behavior of MSEs in Blitar. The method applied is descriptive quantitative. The population in focus is MSEs in Blitar, with a total of 2569, while the sample taken is 135 business actors. The data analysis method used includes descriptive analysis and inferential statistics, with the application of the Structural Equation Model (SEM) approach based on Partial Least Square (PLS). The results of this study indicate that Financial Attitude, Financial Literacy and Financial Knowledge do not affect the Behavioral Intention of business actors. The behavioral intention of business actors is still relatively low in determining financial management attitudes because understanding and skills in management are also still low. This is because they focus more on marketing and sales.
How The Behavioral Intentions of SME Actors: The Relationship Between Financial Literacy and Financial Knowledge With the Mediating Role of Attitude Nunuk Latifah; Shanti Ike Wardani; Sulistya Dewi Wahyuningsih
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3291

Abstract

This study aimed to explore and understand the behavioral intentions of micro and small business owners in Blitar regarding the use of financial application services. Data were collected using a census sampling technique through an online questionnaire, employing a 5-point Likert scale. A total of 135 respondents, all micro and small business actors in the Blitar area, participated in the survey. Data were processed using SEM-PLS. The results of the study revealed that business actors' actions in managing finances, financial knowledge, and financial literacy do not have a significant influence on behavioral intentions. The behavioral intentions of business actors are still relatively low in determining attitudes, knowledge, and understanding of financial management. This is primarily because their focus lies in marketing and sales. Even though many possess strong financial knowledge, their attitude tends to prioritize managing finances in ways that enhance production, promotion, and market expansion through digital platforms. On the other hand, financial literacy was found to positively influence both financial attitudes and financial knowledge. Financial attitudes can shape investment decisions, especially when supported by financial literacy, which enhances the ability to manage finances and make informed investment choices. Nevertheless, financial literacy does not serve as a moderating factor between financial behavior and financial attitudes in business decision-making