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Analysis of Financial Statement Performance Ratios in Cigarette Subsector Companies Listed on The IDX Ramadan, Yanuar; Kurniawan, Hengki; Faizah, Salma; El Barqa, Malviyola; Baharsyah, Ilham Baihaqi
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol. 12 No. 2 (2025): September 2025
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v11i2.11662

Abstract

Assessment of the company's financial performance is critical to determine the company's financial condition so that the company's success rate can be known during a specific period and as an evaluation material for management. The data used in this study are the financial statements of cigarette sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 2019-2023. The data analysis technique in this study is to analyze financial ratios, which include liquidity ratio, activity ratio, solvency ratio, and profitability ratio. The results showed that for the liquidity ratio of PT Wismilak Inti Makmur Tbk. Showed financial performance in good condition, on the activity ratio of PT Gudang Garam Tbk. and PT Hanjaya Mandala Sampoerna Tbk. Showed financial performance in good condition, based on PT Wismilak Inti Makmur Tbk's solvency ratio and PT Gudang Garam Tbk. Showed financial performance in good condition, and on the profitability ratio of the financial performance of the companies PT Indonesian Tobacco Tbk. and PT Hanjaya Mandala Sampoerna Tbk. in good condition.
Phytochemical Analysis of The Leaves, Roots, Stems, and Stem Bark of the Bengkal Plant (Nauclea subdita) Pitri, Rosiana; Masriani; Eka Kusuma Wardani; Kurniawan, Hengki; Rafif, Muhammad; Nabila, Chesya
Hydrogen: Jurnal Kependidikan Kimia Vol. 13 No. 6 (2025): December 2025
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/hjkk.v13i6.18508

Abstract

Bengkal (Nauclea subdita (Korth.) Steud) is a medicinal plant that has been traditionally used for various treatments and is known to contain a wide range of secondary metabolites. However, most previous studies have focused only on the leaves, so information regarding the phytochemical composition of other plant parts remains very limited. This research is important to provide a comprehensive overview of the bioactive contents in all morphological parts of N. subdita, which have the potential to support the development of biological and pharmacological applications, such as antibacterial, antioxidant, antidiabetic, and anticancer activities commonly associated with alkaloids, flavonoids, and phenolic compounds. Secondary metabolite analysis was conducted on the leaves, roots, stems, and bark using phytochemical screening. Samples were collected from Ketapang, West Kalimantan, then dried, ground, and extracted using sequential maceration with n-hexane and ethanol. The extracts were subsequently fractionated with dichloromethane (DCM) at pH 3 and pH 9. Moisture content was determined using the gravimetric method. Phytochemical screening was carried out using standard qualitative tests, including Mayer’s and Wagner’s tests for alkaloids, color tests for flavonoids and phenolics, the Liebermann–Burchard test for triterpenoids, the FeCl₃ test for tannins, and the foam test for saponins. The results showed that all parts of the plant contain alkaloids, flavonoids, phenolics, and triterpenoids, although there were variations among extracts and fractions. Tannins were detected only in the leaves, while saponins were found in the leaves, roots, and stems. These findings confirm that all parts of N. subdita possess important biological potential due to the presence of major bioactive compounds that play a role in the development of herbal medicines and nature-based therapeutic agents. This information serves as a significant initial foundation for further pharmacological research.
Cytotoxic Activity and Apoptocic Induction of Dicloromethane Fraction Nauclea subdita on WiDr Colon Cancer Cell Kurniawan, Hengki; Masriani, Masriani; Muharini, Rini
Biology, Medicine, & Natural Product Chemistry Vol 15, No 1 (2026)
Publisher : Sunan Kalijaga State Islamic University & Society for Indonesian Biodiversity

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/biomedich.2026.151.285-292

Abstract

Colon cancer is one of the most deadly cancers in the world. Conventional treatments such as surgery, radiotherapy and chemotherapy are often limited, especially in metastatic cancer. Therefore, the development of alternative therapies, such as chemoprevention, becomes very important. This study aimed to test the anticancer potential of bengkal (Nauclea subdita) stem bark against WiDr colon cancer cells through cytotoxic, cell cycle, and apoptocic assays. The stem bark of bengkal was extracted using n-hexane and ethanol, then fractionated using dichloromethane (DCM). The results of the cytotoxic test using the MTT method showed that the DCM pH 3 fraction had the highest cytotoxic potential with an IC50 value of 112.81 ± 22.55 µg/mL against WiDr cells. However, the Selectivity Index (IS) value of the DCM pH 3 fraction showed low selectivity (<2). Cell cycle assay using flow cytometry indicated that DCM pH 3 fraction was able to inhibit cell cycle distribution. Furthermore, apoptocic test with Annexin V-FTIC/PI method showed that DCM fraction pH 3 triggered apoptocic mechanism in WiDr cancer cells. This study provides preliminary evidence that DCM fraction pH 3 of bengkal stem bark has anticancer potential against WiDr colon cancer cells, thus DCM fraction pH 3 of bengkal stem bark can be a source of WiDr colon anticancer agent.