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ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS DALAM MENGUKUR KINERJA KEUANGAN PADA PT. UNILEVER INDONESIA TBK TAHUN 2020 – 2022 Lovia Nur Puspita; Adinata Kurnia Putra; Ratih Kusumastuti
Journal of Student Research Vol 1 No 4 (2023): Juli: Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i4.1566

Abstract

This article aims to analyze the financial performance of PT. Unilever Indonesia Tbk during the 2020-2022 period using liquidity ratios and solvency ratios. Liquidity ratios and solvency ratios are used as a tool to evaluate a company's ability to meet short-term and long-term financial obligations. This study collects financial data of PT. Unilever Indonesia Tbk from annual financial reports for the 2020-2022 period. The liquidity ratios used in this analysis include the current ratio, cash ratio, and quick ratio. Meanwhile, the solvency ratios used include the ratio of debt to equity and the ratio of long-term debt to equity
Analisis Prediksi Kebangkrutan Dengan Menggunakan Metode Altman Z-Score (Studi kasus pada PT. Acset Indonusa Tbk dan PT. Nusa Kontruksi Enjiniring Tbk) Mutiara Kinanti; Dea Putri Anggraini; Ratih Kusumastuti
Manajemen Kreatif Jurnal Vol 1 No 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1597

Abstract

This study aims to determine the bankruptcy prediction of PT Acset Indonusa tbk and PT Nusa Kontruksi Enjiniring tbk in 2021 using the Altman Z-Score method. The data source used is secondary data, namely in the form of Published Financial Reports of Companies issued by the Indonesia Stock Exchange. This study uses a quantitative descriptive method. The technique used is the Altman Z-Score bankruptcy prediction model with the calculation results that the two companies are in unfavorable results or a dangerous zone so that the two companies are predicted to experience bankruptcy.
ANALISIS RASIO LIKUIDITAS DALAM MENGUKUR KINERJA KEUANGAN PADA PT. GARDA TUJU BUANA PERIODE 2021-2022 Muhammad Riyan Fahlefi; Resame Putri; Ratih Kusumastuti
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i3.217

Abstract

The purpose of this research is to evaluate the financial performance of PT. Garda Tujuh Buana Tbk during the period 2021 to 2022. In analyzing this financial performance, this study uses the theory of Financial Ratios, where financial ratio analysis will be carried out, especially on Liquidity Ratios, to assess the company's ability to meet short-term debt obligations. The analytical method used in this research is descriptive quantitative analysis. This approach involves calculating the relevant financial ratios in the company using certain formulas. The data and information for this research were obtained from the Indonesia Stock Exchange. The results of the analysis show that the condition of PT. Garda Tujuh Buana Tbk during the last two years from 2021 to 2022 can be said to be not good. The results showed that the level of liquidity ratios for two years obtained results; Current ratio of 55% and 200%, Quitck Ratio of 45% and 149%, Cash Ratio of 20% and 2%..
PENGARUH KUALITAS PELAYANAN, HARGA, DAN LOKASI TERHADAP KEBERHASILAN USAHA (Studi Kasus Pada Es Jeruk Akang Jln. Cendrawasih Kelurahan Pasir Putih, Kecamatan Jambi Selatan, Kota Jambi) Rahma Deni Putri Haimda; Nurnadia; Ratih Kusumastuti
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i3.218

Abstract

This study aims to analyze the influence of service quality, price and the location of the success of the Akang Squeeze Orange Ice business in JIn.Cendrawasih, Pasir Putih Village, South Jambi District, Jambi City. The sampling method used is purposive sampling method. The sample in this study were 98 customers from Akang Peras Jeruk Peras and then an analysis was carried out on the data obtained using quantitative and qualitative data. Methods of data collection by conducting interviews, questionnaires, and observation. Testing the hypothesis using the t test shows that the three independent variables studied proved to have a significant partial effect on the dependent variable of business success.
ANALISIS PROFITABILITAS PADA PT. DUTA PERTIWI NUSANTARA Rifal Dwi Putra; Tegar Zaki Hanafi; Taufiq Akbar Dewi Fidrdaus; Ratih Kusumastuti
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i3.234

Abstract

This research was conducted to collect information about financial statements from 2021-2022, namely the balance sheet and income statement at PT Duta Pertiwi Nusantara. This study uses a theoretical basis from financial management theory regarding profitability ratio analysis of financial statements, the analytical tools used in this study are Gross Profit Margin, Net Profit Margin, Return on Investment and return on Equity. Based on the results of the analysis, it shows that the Gross Profit Margin of PT Duta Pertiwi Nusantara has decreased from 2021-2022, seen from the Net Profit and Return on Equity Margin during 2021-2022 the results show the same percentage, which has decreased in 2022. Then the Return On Investment achieved during 2021 to 2022 experienced a slight increase in 2022. The results of this study indicate that the profitability ratios in the financial statements of PT Duta Pertiwi Nusantara have not been stable and Based on the problem formulation of this study, namely "How much is the analysis of profitability ratios in the financial statements of PT Duta Pertiwi Nusantara. "How much is the analysis of profitability ratios in the financial statements of PT. Duta Pertiwi Nusantara", it is concluded that the Profitability Ratio has a very large influence on the financial statements of PT. Duta Pertiwi Nusantara because we can understand the company's financial condition.
PENGARUH KINERJA KEUANGAN TERHADAP KEPUTUSAN INVESTASI INVESTOR PRIBADI DENGAN ANALISIS RASIO KEUANGAN SEBAGAI VARIABEL INTERVENING Rara Rara; Reni Indah Kurnia; Ratih Kusumastuti
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2023): Agustus : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i3.970

Abstract

Pengaruh Kinerja Keuangan terhadap Keputusan Investasi Investor Pribadi dengan Analisis Rasio Keuangan Sebagai Variabel Intervening Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap keputusan investasi investor pribadi dengan analisis rasio keuangan sebagai variabel intervening (studi empris pada perbankan syariah yang tedaftar di bursa efek indonesia tahun 2019-2021). Populasi dalam penelitian ini adalah sebanyak 4 perbankan syariah yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah sebanyak 16 data. Metode pengambilan sampel menggunakan metode purposive sampling. Variabel rasio keuangan yang digunakan untuk mengukur kinerja perusahaan adalah rasio liquiditas, rasio sovabilitas, dan rasio profitabilitas.
Analisis Pengaruh Manajemen Laba Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Unilever) Sabina Dewanda Putri; Cherlita Anjani; Ratih Kusumastuti
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2023): Agustus : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i3.982

Abstract

This study aims to analyze the effect of earnings management on the company's financial performance. Earnings management is a practice carried out by companies in managing financial information with the aim of influencing stakeholders' perceptions of company performance. This study will use a quantitative approach with secondary data obtained from the financial statements of companies listed on the stock exchange. The analytical method used in this study is multiple linear regression, with the dependent variable of company financial performance and earnings management as the independent variable. In addition, this study will also control for other variables that can affect a company's financial performance, such as company size, financial leverage, and sales growth. The results of this study are expected to provide a deeper understanding of the effect of earnings management on the company's financial performance. If it is proven that there is a significant influence, the implication is the importance of oversight and transparency in financial reporting in order to avoid earnings management practices that can be detrimental to the interests of company stakeholders. .
Pengaruh Likuiditas, Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2020-2022 Chintiya Mayliana; Rts Dheby Dwi Thamara; Ratih Kusumastuti
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2023): Agustus : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i3.985

Abstract

This study aims to examine the effect of liquidity ratios, leverage ratios, profitability ratios and company size on earnings management of mining companies. This research is a study using a quantitative approach and secondary data sources. The independent variables of this study are the ratio of liquidity, leverage, profitability, and firm size, to the dependent variable of earnings management. With a sample of mining companies that have been listed on the Indonesia Stock Exchange since at least 2020, have issued annual reports ending December 31 and have audited financial reports. The results of this study indicate that there is no influence between the liquidity ratio on earnings management, there is an influence from the leverage ratio on earnings management, there is a positive effect from the profitability ratio on earnings management and there is no effect between firm size and earnings management.
Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Pada Perusahaan Yang Go Public Di Bursa Efek Indonesia (Studi Kasus Pada PT. Indofood Sukses Makmur Tbk. Periode 2020-2022) Dian Octama Putra; Rani Amalia; Ratih Kusumastuti
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2023): Agustus : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i3.995

Abstract

Analyzing the financial accounts of a firm enables one to gauge its financial standing. Ratio analysis is one of the analyses that may be done to determine wheither the company's financial state is sound. The goal of this study was to evaluate PT. Indofood Sukses Makmur Tbk's financial performance using financial ratio analysis. Descriptive analysis, which measures ratios of liquidity, solvency, profitability, and activity, is the analytical approach employed. The Indonesian Stock Exchange provided research information and statistics. According to changes in the liquidity ratio, the company's status is considered to be favorable (liquid). Thei solvency ratio demonstrates that the company's capacity to meet its financial commitments is relatively strong, indicating that the capital invested is not at risk. The activity ratio indicates an increase each year, which indicates that the business is doing well. Based on the profitability statistics, it can be concluded that the firm is still in a strong position even though there are variations from year to year.
Strategies for Improving the Competitiveness of MSMEs through the Utilisation of Information and Communication Technology Arjang Arjang; Sutrisno Sutrisno; Riko Mersandro Permana; Ratih Kusumastuti; Abu Muna Almaududi Ausat
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3405

Abstract

The purpose of this study is to identify factors that influence the use of ICT by MSMEs, analyse the effect of ICT use on the competitiveness of MSMEs, and develop appropriate strategies to improve the use of ICT by MSMEs. This research is qualitative in nature. Data collection techniques include listening and recording important information to conduct data analysis through data reduction, data display, and conclusion drawing. This study found that ICT utilisation can be an important strategy in improving the competitiveness of MSMEs. In its utilisation, MSMEs can utilise ICT to improve efficiency and effectiveness in business management, expand their market, and improve brand and product promotion more efficiently and effectively. The government and private sector need to play an active role in providing adequate access and technology infrastructure, providing training and guidance for MSMEs, as well as providing online platforms and encouraging collaboration between MSMEs
Co-Authors - Afrizal A.A. Ketut Agung Cahyawan W Abdilla Rungki P Abdilla Rungki P Abdurrahman, Rezi Abdurrohim Abdurrohim Abu Muna Almaududi Ausat Achmad Hizazi Adib, Adib Asyraf adin, Farhan Adin Saputra Adinata Kurnia Putra Adinata Kurnia Putra Adisti Wulandari Adrian Dimas Pratama Afriantoni Afriantoni Afriza, Afriza Afrizal Agnes Soukotta Agus Kurniawan Dly Agustian Zen Agustinus Nicolas Saputra Ahmad Amri Firdaus Ahmad Mukhlis, Ahmad Alfajri, Danil Alif Al Ghifari Pulungan Alika Ragnavilia Aphrodite Alvin Andika Putra Alviony Intania Andang Fazri Andi Uliyanti Andini, Sri Angelin, Devna Callista Anggraini, Atika Anisa Nainggolan Anjarsari, Putri Salsa Anjelika Denya Putri Annisa Rahmadhani Apriyanto Sinuhaji Ariny Asyhari Ariny Asyhari Arjang Arjang Arum, Enggar Diah Puspa Arya Satria Arzali Astrina, Herwinda Atar Satria F Aulia Suci Rahmadani Aurin, Rizkiza Aurya Dewitri Angel Siboro Ayudia Febrihartini Azhar Ibrahim Bambang Ismaya Bangkit Hamonangan Simangunsong Bobi Sadli Boki Anggara Cakranegara, Pandu Adi Cherlita Anjani Chintiya Mayliana Cindy Shelomita Dada Suhaida Damanik, Eva Setia Rini Danil Alfajri Dea Agung Nugraha Dea Putri Anggraini Dea Putri Anggraini Dedy Setiawan Dedy Suryadi Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Desy Safitri Dewi Fitriyani Dewi Sutra Dian Octama Putra Diksi Metris Dinda Agung Trisna Dini Martinda Lestari Dion Pramudana Dios Nugraha Putra Dios Nugraha Putra Dios Nugraha Putra Dista Anggini Ditha Yolanda Ramadhani Dri Asmawanti Edgar, Gabeando Edo Agus Pratama Egi Rodlia Fitri Ekbal Santoso Eko Prasetyo Endang Fatmawati Enggar Diah P.A Erma Yani Ester Salsanabila Jipa Fadhilah, Afifah Nurul Fadila, Nazhira Farid Ardyansyah Fatmawati Fatmawati Fauzan, Fikri Haiqal Al Febrianty, Erica Febrila, Ariqo Fenni Juniati Manurung Ferinluary, Fadila Fernadi Abi Wijaya Fitri Setya Ningrum Fitriani Fitriani Fitrini Mansur Fitrini Mansur FRANCO BENONY LIMBA Fredy Olimsar FRIYANI, RITA Glisina Dwinoor Rembulan Gowon, Muhammad Guna, Rian Adi Gustina, Azira Annisa Nelya Hafiz Assiddiqi Hakima Maris Hakima Maris Hanif, Ikhdan Fatih Hanifah, Alya Hany Putri Br. Sitanggang Hari Anugrah Hasbi Ashshiddiqi Hazman Tharis Hendayana, Yomivin Varel Hendra Railis Hendri Hermawan Adinugraha Hernando, Riski I KETUT KUSUMA WIJAYA Ida Rosinta Ikhdan Fatih Hanif Ikhdan Fatih Hanif Ilham Wahyudi Imam Ripa’i Indra, Salsabila Ardelia Inggrit Syahla Octalin Irgi Sahrinra Isbul Waton Iskandar Sam Iskandar Sam Jabida Latuamury Jaiyanti Jaiyanti Jipa, Ester Salsanabila Juantara, Billy Akbar Jusmarni, Jusmarni Kartika Malika Putri Kartika Sari Khanifah, Nur Kholifah Kholifah Klemens Mere Kurnia, Triono Aries Kurniawan, Rafmil Kurniawati, Rizki Laga, Anastasya Latresia Aprilia Br. Sitepu Lestari, Rinda Lilis Wahyu Ningsih Lindawati Kartika Lismawati Livitri Sri Yunita Sari Lovia Nur Puspita Lovia Nur Puspita Lovinza Lovinza Luluq il Jannah Luluq il Jannah Lutfi Lutfi Luthfi Luthfi, Luthfi M Rapi Saputra M Rapi Saputra M. Ihsan Dacholfany M. Khairun Najmi Ali M. Rapi Saputra M. Rizal Dika Putra M. Tio Riyando M. Tio Riyando Maria Cristina Raja Maruf, Irma Rachmawati Maulana Zulma, Gandy Wahyu Mekar Meilisa Amalia Mifthahul Nurzanah Mimi Sintia Nodera Misni Erwati, Misni Mohammad Imron Mokhtar, Widad Yuliawati Muhammad Agung Soeharto Muhammad Ali Najib Muhammad Febriansyah Muhammad Firdaus Saputra Muhammad Lukman Hakim, Muhammad Lukman Muhammad Raghib Ardianto Muhammad Ridwan Muhammad Ridwan Muhammad Ridwan Muhammad Riyan Fahlefi Muhammad Syahratul Ikhsan Muhammad Syahratul Ikhsan Muhsin Muhsin Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Mulyono S. Baskoro Musdalifa Musdalifa Muthmainah Mursidin Muthmainnah Mursidin Mutiara Kinanti Mutiara Kinanti Nada Salsabila Nany Anggriany Natasya Febrina Nazipah Putri, Wiwik Nela Safelia Nelsi Adryana Netty Herawaty NI PUTU AYU KARTIKA SARI DEWI Nico Afrizela Nieko Siregar Ningsih, Novitta Nisriinaa Faihaa Farhha Azwar Novi Rahmadani Novrianti, Ning Intan Nur Sangkut Nuridha Matiin Nurlia Nurnadia Nurohimah Nurul Tsalatsa Azizah Nurul Tsalatsa Azizah Ocha Ananda OKta, Okta Adi Saputra Ozi Saifirman S Paula Agustina Sitorus Prasetiyo, Shidiq Lanang Prasetyo, Primadi Pratama, M Aditiya Pratenta, Christian Prihastuti, Asepma Hygi Puan Maharanti Puspita, Deta Putri Afrilia Putri Amelia Mailensun PUTRI HANDAYANI Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu Rahma Deni Putri Haimda Rahmadina Rahmadina Rahmadina Rahmadina Rahmawati, Lailia Raja Sharah Fatricia Rani Amalia Rara Rara Reni Indah Kurnia Reni Yustien Resame Putri Retha Tesalonika S Revina Zahara Ricgo Putra Andalas Riesna Apramilda Rifal Dwi Putra Rifal Dwi Putra Rifka Lusiana Sinurat Rifki Abdul Malik Riko Mersandro Permana Rini Oktaviani Putri Riski Hernando Riszki, Riszki Riwayatiningsih, Rika Rizal Syafiie, Moh. Rizky Ramadhan Rodisna Marselin Sitompul Rts Dheby Dwi Thamara Rudy Haryanto Rusadi, Lia Atthahira Sabina Dewanda Putri Safitri, Yulia Safittri, Wahyu Sahrani Amalia Saipul Al Sukri Salman Jumaili Salman Jumaili Sam, Iskandar Sarah Sinadela Sari Dewi, Ni Putu Ayu Kartika Sari, Dwi Rahmita Sarni Handayani Puspita Sari Satyaningrum, Dewanti Dwi Sevia Pasaribu Silvy Sondari Gadzali Sintia Marselina Sintya Dame Kristin S Sitepu, Latresia Aprilia BR Siti Sarra Siti Umami Khikmah Sitorus, Paula Agustina Sitti Nur Alam Soehadi, Imam Sohabat Nasuha Solly Aryza Somad, Tiara Risonia Sri Andini Sri Devi Andriani Sri Mulyono SRI RAHAYU Sri Rahayu Sry Rosita Steven Wilsen Sudadi Suhardi Suhardi Suhardi Suhardi Sukini, Sukini SUMARIYATI, RINA RUSDIANA Sumarsid Sumarsid Suprihartini, Yayuk Surachman Surachman Suryati Suryati Susfayetti Syafira Ramadhani Syahmardi Yacob Syahputra, Hendri Syamsu Rijal Tanti Widia Nurdiani Taufiq Akbar Dewi Fidrdaus Taufiq Akbar Dewi Firdaus Tegar Zaki Hanafi Tegar Zaki Hanafi TEGAR ZAKI HANAFI Teguh Setiawan Wibowo Tiar Natalia Simarmata Tirza Venisia Sinambela Titania Nurul Haliza Tri Agil Azhari Tri Candra Anggraini Triadhi, Joko Tumiar Deliana Gultom Uju Ulhaq, Dhiya Uli Budi Yanti S Umi Hidayati Villya Marsheela Putri Vivi Indah Sari Wahyono Wahyono Wahyu Wiguna Warda Mumtaza Warda Mumtaza Wardani, Puti Wardani, Puti Nursitaning Kusuma Wasti Margaretha, Widya Wendy Wenaldo Widad Yuliawati Mokhtar Widakso, Mochamad Badar Ranu Widya Ayu C Widya Sari Wendry Windi Rahayu Setia Ningsih Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Yeremia Lie Yono Yudi Yudi Yudi Yuliana Yuliana Yuliusman - Yuliusman Yuliusman Yumiza Aprilia Putri Zaimah Zaimah Zakwan Zahran Zikral, Zikral Zulma, Gandy Wahyu Maulana