Suriyanti Mangkona
Program Pascasarjana Universitas Muslim Indonesia

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Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas PT Pertani (Persero) Suriyanti Mangkona; Dandi Asri; Ahmad Salim; Muhammad Ma’ruf; Wahyuddin Wahyuddin
Amsir Management Journal Vol 4 No 1 (2023): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i1.242

Abstract

This study aims to determine & analyze financial performance based on profitability ratios at PT Pertani (Persero) Kab. Sidenreng Rappang. Data collection methods used in this research are observation, interview, and documentation methods. Types and sources of research data using quantitative data in the form of primary data and secondary data. This study uses profitability ratios with four indicators for calculating the value of financial ratios: (1) Gross Profit Margin (2) Net Profit Margin Earning Before Interest and Tax to Total Assets using profitability ratios, (3) Return On Assets (4) Return On Equity. The research results show that financial performance has not been efficient and effective, as seen from the 2018 Gross Profit Margin of 0.025%, 0.031% in 2019, and 0.021% in 2020. Net Profit Margin in 2018 was 0.014%, in 2019 it was -0.007%, and in 2020 it was -0.036%. Return On Assets in 2018 was 0.0026%, in 2019 it was -0.0015%, and in 2020 it was -0.0018%. Return On Equity in 2018 was 0.0025%, in 2019 it was -0.0016%, and in 2020 it was -0.0016%. PT. Agriculture (persero) Kab. Sidenreng Rappang must evaluate its current performance in utilizing assets and equity to maximize profit so that the company is able to make financial performance effective and efficient.
Pengaruh Kebijakan Dividen dan Struktur Modal Terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia Suriyanti Mangkona; Nur Fadhilah; Hayah Masrurah Nurfan
Amsir Management Journal Vol 4 No 1 (2023): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i1.243

Abstract

The study aims to determine the effect of dividend policy and capital structure on firm value of manufacturing companies period 2014-2018. The independent variables used in this study are the dividend policy (dividend payout ratio) and capital structure (debt to equity ratio). The dependent variable used in this study is firm value (price to book value). This research is a quantitative research. The population in this study are all manufacturing companies listed on the indonesia stock exchange period 2014 to 2018 amounting to 162 companies. The selection of the sample using purposive sampling, with some predetermined criteria, the number of samples is 10 manufacturing companies. This data is in the form of financial reports that have been published on the Indonesian stock exchange website. Data analysis techniques used in this study is multiple linear regession analysis. Based on the results of data analysis, it shows that the dividend policy and capital structure have an effect on positively and significant to firm value.