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Herayati
Universitas Bina Sarana Informatika
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Analisis Perbandingan Kinerja Keuangan Perusahaan Badan Usaha Milik Negara (BUMN) Tbk Tahun Fiskal 2025: Pendekatan Analisis Rasio Keuangan dan Composite Scoring Rizki SyahPutra; Bintang Arbiawan Pangestu; Hermawan Putra; Adinda Mulya Rahma; Shallu Qawsaini; Herayati Herayati
MES Management Journal Vol. 5 No. 2 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i2.1170

Abstract

This study aims to analyze and compare the financial performance of 15 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the fiscal year 2025. The research employs a quantitative approach with a descriptive-comparative design by examining 13 financial ratios representing four key dimensions: liquidity, solvency, profitability, and activity. These ratios were subsequently integrated using a composite scoring method to provide a more comprehensive assessment of corporate performance. The findings reveal substantial differences in financial performance across sectors. Mining and energy companies demonstrated the strongest financial conditions, characterized by solid liquidity, profitability, and solvency indicators. PT Aneka Tambang Tbk (ANTM) achieved the highest ranking with a composite score of 8.89, followed by PT Timah Tbk (TINS) and PT Pertamina Geothermal Energy Tbk (PGEO). In contrast, construction-sector SOEs experienced significant financial distress, reflected in high leverage, weak liquidity positions, and negative profitability among several companies, including WIKA, WSKT, and ADHI. The study confirms that the composite scoring approach provides a more holistic evaluation than relying on individual financial ratios alone, making it a valuable tool for governments, investors, and corporate management in strategic decision-making processes.
Pengaruh Lingkungan Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan PPSU Kelurahan Kembangan Utara Pasha Vinadhinial; Herayati Herayati; Vicky Windasari
Journal Social Society Vol. 6 No. 1 (2026): Januari - Maret 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.1.2026.973

Abstract

Urgensi penelitian ini adalah untuk mengetahui seberapa besar pengaruh lingkungan kerja dan motivasi kerja dalam meningkatkan kinerja karyawan PPSU Kelurahan Kembangan Utara agar pelayanan publik dapat berjalan lebih efektif dan efisien. Petugas Penanganan Prasarana dan Sarana Umum (PPSU) memiliki tanggung jawab utama dalam menjaga kebersihan dan kenyamanan lingkungan masyarakat. Untuk mendukung tercapainya kinerja yang optimal, faktor lingkungan kerja dan motivasi kerja perlu diperhatikan. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh lingkungan kerja dan motivasi kerja terhadap kinerja petugas PPSU di Kelurahan Kembangan Utara, Jakarta Barat baik secara parsial maupun simultan. Penelitian dilakukan menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi penelitian berjumlah 62 orang petugas PPSU, dan semuanya dijadikan sampel dengan teknik random sampling berdasarkan rumus Slovin. Data dikumpulkan melalui kuesioner berbasis skala Likert, kemudian diolah menggunakan program SPSS 25. Analisis data dilakukan melalui beberapa tahapan, yaitu uji validitas, reliabilitas, uji asumsi klasik, uji t, uji f, serta uji koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa nilai signifikan 0,086 > 0,05 dan nilai t-hitung sebesar 1,745 < 2,00100 dari t-tabel berarti lingkungan kerja tidak berpengaruh signifikan terhadap kinerja karyawan, sedangkan motivasi kerja memiliki nilai t-hitung 3,637 > t-tabel 2,00100, dan signifikan 0,001 < 0,05 sehingga terbukti berpengaruh positif dan signifikan. Sementara itu, secara bersama-sama lingkungan kerja dan motivasi kerja memberikan pengaruh positif yang signifikan terhadap kinerja karyawan, dengan nilai koefisien determinasi sebesar 26,9%. Dari temuan ini dapat disimpulkan bahwa motivasi kerja memiliki pengaruh yang paling besar terhadap kinerja petugas PPSU.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada PT Industri Jamu & Farmasi Sido Muncul Tbk Periode 2020–2024 Luthfiyah Alvian; Nabira Araminta Wardiyah; Septyani Eka Putri; Deby Rizqi Apriliyani; Herayati Herayati
Simpati Vol. 4 No. 2 (2026): April : Jurnal Penelitian Pendidikan dan Bahasa
Publisher : CV. Alim's Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/simpati.v4i2.2065

Abstract

This study aims to analyze and evaluate the financial performance of PT Industri Jamu dan Farmasi Sido Muncul Tbk during the period 2020–2024. The research method used is descriptive quantitative by utilizing secondary data in the form of annual financial reports obtained from the Indonesia Stock Exchange (IDX) and the company's official website. Financial performance is measured through four main ratio groups, namely liquidity ratios (Current Ratio, Quick Ratio, Cash Ratio), solvency ratios (Debt to Assets Ratio, Debt to Equity Ratio), profitability ratios (Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Return on Assets, Return on Equity), and activity ratios (Total Assets Turnover, Fixed Assets Turnover). The results of the analysis show that PT Industri Jamu dan Farmasi Sido Muncul Tbk has a very healthy financial performance. The liquidity aspect shows a strong ability to meet short-term obligations. The company's capital structure is considered solvable with a low level of debt dependence. In terms of profitability, the company is able to achieve optimal and efficient profit margins. Furthermore, activity ratios confirm that operational assets are being utilized productively to generate sales. Overall, the company demonstrated stable and resilient financial growth throughout the observation period.
Financial Ratio Analysis in Assessing the Financial Performance of PT Kalbe Farma TBK for The Period 2021–2025 Alfia Rosalinda; Fina Aulia; Milenia Hikmatu Syifa; Siti Robiatul Hadawiyah; Fadia Maulida; Herayati Herayati
Nomico Vol. 3 No. 6 (2026): Nomico - July
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/vmcper30

Abstract

This study aims to analyze the financial performance of PT Kalbe Farma Tbk. during the 2021–2025 period through liquidity, solvency, and profitability ratios. The study uses a quantitative descriptive method utilizing secondary data in the form of annual financial reports published on the Indonesia Stock Exchange. The analysis was conducted using the Current Ratio (CR), Quick Ratio (QR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The results show that PT Kalbe Farma Tbk. has a strong and stable financial condition. The average CR value of 414.0%, QR 254.4%, DAR 17.30%, DER 20.97%, ROA 11.60%, and ROE 14.05% reflects excellent liquidity, low debt levels, and the ability to generate consistent profits. Despite a decline in profitability in 2023, the company managed to recover in 2024–2025. These findings demonstrate the company's resilience in navigating economic dynamics in the post-COVID-19 pandemic era. This research is expected to serve as a reference for management, investors, and creditors in decision-making, while also enriching studies on the financial performance of pharmaceutical companies in Indonesia.                 
Pengaruh Lingkungan Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT Dwitunggal Putra Pegadai (DPP Finance): The Influence of Work Environment and Work Motivation on Employee Performance at PT Dwitunggal Putra Pegadai (DPP Finance) Aistiah Ekawati; Herayati Herayati; Vicky Windasari
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.336

Abstract

Human resources (HR) is one of the important factors in every company. Superior human resources are one of the main keys in determining the success and competitiveness of a company. This study aims to analyze the influence of work environment anda work motivation on employee performance at PT. Dwitunggal Putra Pegadai (DPP Finance).  The number of samples in this study was 30 employees using saturated sampling. The results of the study showed that the Work Environment partially had a significant and positive effect on Employee Performance, with a result of thmung 4,440 > ttable  1,706  and significance value of  0,00 < 0,05. Meanwhile, Work Motivation partiallyalso had a very significant anda positif effect on Employee Performance, with a result of thmung 5,992 > ttable 1,706 anda significant value of  0,00 < 0,05.  Likewise, simultaneously, the Work Environment and Work Motivation had a significant effect on Employee Performance, as evidenced by the results of 24,906 > ttable 3,35 and significance value of 0,000 < 0,05.  The coefficient of determination shows that the Work Environment and Work Motivation together can explain 64,8% of the variation in Employee Performance, While the rest is influenced by other factors outside the research model. Based on the result of this study, it can be concluded that the Work Environment and Work Motivation are important factors that can significantly affect Employee Performance at PT. Dwitunggal Putra Pegadai (DPP Finance).
Pengaruh Disiplin Kerja Dan Kepuasan Kerja Terhadap Produktivitas Karyawan Pt Aspirasi Hidup Indonesia Cabang Citra Raya: The Effect of Work Discipline and Job Satisfaction on Employee Productivity of PT Aspirasi Hidup Indonesia Citra Raya Branch Aryo Widiyanto Roza; Herayati Herayati; Vicky Windasari
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.397

Abstract

This study aims to analyze the influence of Work Discipline and Job Satisfaction on Employee Productivity (PT. Aspirasi Hidup Indonesia, Citra Raya Branch, Tangerang Regency). The number of samples in this study was 54 employees using saturated sampling. The researcher used a quantitative statistical research method and data processing was carried out using the IBM SPSS version 25 statistical application. The results of the study showed that Work Discipline partially had a significant and positive effect on Employee Productivity, with a t-count of 5,017> t-table 1.675 and a significance value of 0.00 <0.005. Partial Job Satisfaction also had a very significant and positive effect on Employee Productivity, with a t-count of 3,309 > t-table 1.675 and a significance value of 0.002 <0.005. Simultaneously, Work Discipline and Job Satisfaction have a significant influence on Employee Productivity, as evidenced by the results of Fcount 15,165 > Ftable 2.783 and a significant value of 0.000 <0.05. Based on the results of this study, it can be concluded that Work Discipline and Job Satisfaction are important factors that can significantly affect Employee Productivity at PT. Aspirasi Hidup Indonesia, Citra Raya Branch, Tangerang Regency.
Pengaruh Self-Efficacy Dan Lingkugan Kerja Terhadap Kinerja Karyawan Gen Z Bagian Produksi PT Jembo Cable Company Tbk : The Effect of Self-Efficacy and Work Environment on the Performance of Gen Z Employees in the Production Section of PT Jembo Cable Company Tbk Dyah Arsy Rahmanti; Herayati Herayati; Vicky Windasari
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.405

Abstract

PT Jembo Cable Company Tbk is a company engaged in the production of electrical and telecommunication cables. This research aims to analyze the influence of Self-Efficacy and Work Environment on the Performance of Generation Z Employees in the production section at PT Jembo Cable Company Tbk. This study uses a quantitative statistical approach with a survey method through the distribution of questionnaires. The population in this study is the Gen Z employees in the production division of the low-voltage section at PT Jembo Cable Company Tbk, with a sample size of 50 respondents. Data analysis was conducted using SPSS version 25.0. The results of this study indicate that the variables of self-efficacy and work environment have a significant effect on the performance of Gen Z employees at PT Jembo Cable Company Tbk, where the significance value is 0.000 < 0.05. The t-test (partial) shows that the calculated t value is 3.988 > the table t value of 1.678 for variable (X1) and the calculated t value is 4.018 > the table t value of 1.678 for variable (X2). For the simultaneous f-test, a significance value of 0.000 was obtained, which is less than 0.05, and the calculated f-value of 63.011 is greater than the table f-value of 3.20, indicating that both independent variables significantly affect employee performance simultaneously. The coefficient of determination (R2) is 0.728, which means that 72.8% of the variation in employee performance can be explained by these two independent variables. Therefore, self-efficacy and work environment have a positive and significant impact on the performance of Generation Z employees in the production section of the low voltage division at PT Jembo Cable Company Tbk, both partially and simultaneously.
An Analysis of the Financial Performance of PT Sekar Laut Tbk (SKLT) from 2021 to 2025 Based on Liquidity, Solvency, and Profitability Ratios Bella Sripuspita; Alisya Putri Salsabil; Cindi Apriany; Nabila Khaerunnisa; Herayati Herayati
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.2088

Abstract

This study aims to analyze the financial performance of PT Sekar Laut Tbk (SKLT) over a five-year period from 2021 to 2025. The analysis was conducted using the company's consolidated financial statements, including the consolidated statements of financial position and comprehensive income statements, with a focus on three categories of financial ratios: liquidity, solvency, and profitability ratios. The study employed a descriptive quantitative approach based on audited financial statements published by the company through the Indonesia Stock Exchange (IDX) and the company's official website. The findings indicate that PT Sekar Laut Tbk achieved consistent revenue growth, increasing from IDR 1.36 trillion in 2021 to IDR 2.65 trillion in 2025, representing a 95.2% increase over the five-year period. Net profit also increased significantly, rising from IDR 85 billion in 2021 to IDR 126 billion in 2025. Total assets more than doubled, growing from IDR 889 billion to IDR 1.80 trillion. The liquidity ratios generally indicated a healthy financial position, remaining above 1.5 times despite some fluctuations. The solvency ratios reflected a capital structure predominantly financed by equity, with the Debt-to-Equity Ratio (DER) remaining below 1.0 in most years. Profitability remained stable, with the Return on Equity (ROE) ranging from 9.5% to 15.7% throughout the study period.
Liquidity, Solvability, Profitability Analysis of JRPT (2021-2025) Ayu Nilamsari; Heni Devita; Saibatul Aslamiyah; Sylfiah Mau`izah; Sofi Siti Sofiah; Zahro Zaqiyatul Widia; Herayati Herayati
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11444

Abstract

This study analyzes the financial performance of PT Jaya Real Property Tbk (JRPT) during the 2021–2025 period through liquidity, solvency, and profitability ratios. The research applies a descriptive quantitative method using secondary data obtained from the company’s annual financial statements. Liquidity is evaluated through the Current Ratio (CR) and Quick Ratio (QR), solvency through the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and profitability through Return on Assets (ROA) and Return on Equity (ROE). The calculated ratios are compared annually to identify changes in short-term payment capacity, capital structure, financial risk, and the efficiency of asset and equity utilization. The results show that JRPT’s liquidity fluctuated, with its weakest position occurring in 2023 when the CR reached 0.87 and the QR reached 0.13. Liquidity subsequently recovered, as the CR increased to 1.25 and the QR to 0.38 in 2025. Solvency improved consistently, indicated by the decline in DAR from 30.60% to 27.56% and DER from 43.53% to 38.04%. Profitability also strengthened, with ROA rising from 7.13% to 8.71% and ROE from 10.27% to 12.03%. These findings indicate that JRPT maintained a relatively healthy capital structure, reduced its dependence on debt, and improved its capacity to generate returns. Nevertheless, the low quick ratio requires continued attention because a substantial portion of current assets remains tied to property inventories. Overall, JRPT demonstrated resilient and improving financial performance despite property-sector uncertainty.
Analisis Kinerja Keuangan PT. Petrosea Tbk Periode 2021-2025 Melalui Pendekatan Rasio Keuangan Mahesa Nurfadhli; Gaspar Pandi; Ega Rifansyah; Muhammad Renanda Al Farabi; Oki Aprizal Saputra; Herayati Herayati
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1578

Abstract

Penelitian ini dilakukan untuk mengetahui kinerja keuangan PT Petrosea Tbk selama periode 2021–2025 melalui analisis rasio keuangan. Analisis kinerja keuangan penting dilakukan sebagai dasar dalam menilai kemampuan perusahaan dalam memenuhi kewajiban, mengelola aset, dan menghasilkan laba. Tujuan penelitian ini adalah untuk menganalisis kondisi keuangan perusahaan berdasarkan rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas.Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan PT Petrosea Tbk periode 2021–2025. Teknik analisis data dilakukan melalui perhitungan rasio keuangan yang meliputi Current Ratio, Quick Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Times Interest Earned, Inventory Turnover, Average Collection Period, Receivable Turnover, Fixed Asset Turnover, Total Asset Turnover, Net Profit Margin, Gross Profit Margin, Return on Assets, dan Return on Equity.Hasil penelitian menunjukkan bahwa kondisi likuiditas perusahaan tergolong cukup baik, namun tingkat solvabilitas mengalami peningkatan risiko akibat meningkatnya penggunaan utang. Rasio aktivitas menunjukkan pengelolaan aset yang cukup efektif, sedangkan rasio profitabilitas mengalami penurunan pada tahun 2023–2024 dan mulai membaik pada tahun 2025. Secara keseluruhan, kinerja keuangan PT Petrosea Tbk masih tergolong cukup baik meskipun terdapat beberapa aspek yang perlu mendapat perhatian manajemen.
Co-Authors Adinda Mulya Rahma Aistiah Ekawati Alfia Rosalinda Alisya Putri Salsabil Andronias Siregar Aryo Widiyanto Roza Ayu Nilamsari Bella Sripuspita Bintang Arbiawan Pangestu Cindi Apriany Deby Rizqi Apriliyani Dhira Alifah Nazahra Putri Dinda Ayu Wardani Dyah Arsy Rahmanti Ega Rifansyah Enrico Alfriano Ramadhan Fadia Maulida Fina Aulia Furqon Imansyah Gabriel Panggabean Gaspar Pandi Handayani Nur Rohmah Hariyanto Hariyanto Heni Devita Hermawan Putra Intan August Vina Intan Ayu Setiyani Isabela Isabela Luluk Adinda Safitri Luthfiyah Alvian Mahesa Nurfadhli Martinus Wahyu Purnomo Martinus wahyu Purnomo Martinus Wahyu Purnomo Martinus Wahyu Purnomo Martinus Wahyu Purnomo Martinus Wahyu Purnono Martinus Wahyu Puronomo Martinus Wayu Purnomo Milenia Hikmatu Syifa Muhammad Imam Reza Muhammad Renanda Al Farabi Nabila Khaerunnisa Nabira Araminta Wardiyah Nadiah Hafiz Nadiya Ambarwati Nanda Syafitri Nova Nur Eliza Oki Aprizal Saputra Pasha Vinadhinial Restika Ayu Purnamasari Riesty Andella Rizki SyahPutra Ruth Mahdalena Saeful Bahri Saibatul Aslamiyah Septyani Eka Putri Shallu Qawsaini Siti Robiatul Hadawiyah Sofi Siti Sofiah Solekhah Nur Agustyani Sri Wulandari Dari Sriwanti Pardosi Sylfiah Mau`izah Tamara Nurfadillah Vicky Windasari Yuyun Santika Zahro Zaqiyatul Widia