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Journal : Jurnal Ekonomi Review Gajah Putih (GPJER)

Mengukur Kinerja Keuangan PT. Semen Gresik, Tbk Menggunakan Metode Leverage Analysis Maulana, Wahyu; Marsum, Marsum
Gajah Putih Journal of Economics Review Vol 3 No 1 (2021): Mei: Jurnal Ekonomi Review Gajah Putih
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.069 KB) | DOI: 10.55542/gpjer.v3i1.202

Abstract

The purpose of this study is to measure the financial performance of the company which in this case is a cement industry company listed on the BEI using leverage analysis. The data collected is in the form of financial reports published from 2017 to 2019. This type of research is quantitative research using secondary data sources. The data analysis technique is in the form of a leverage ratio formula. The results show that the results of calculations and data analysis for the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and Long Term Debt to Equity Ratio (LDER) fluctuate, while the Times Interest Earned Ratio (TIER) has increased every year. This company's financial performance for DAR and TIER is solvable (good) while for DER and LDER it is insolvable (bad) so it is the company's duty to improve performance in these indicators and maintain good performance going forward.
Analisis Vertikal dan Horizontal Dalam Pencapaian Pendapatan dan Pertumbuhan laba PT. Garuda Indonesia, Tbk Pada Masa Pandemi Maulana, Wahyu; Rahayu, Runik Puji
Gajah Putih Journal of Economics Review Vol 4 No 1 (2022): Mei : Jurnal Ekonomi Review Gajah Putih
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/gpjer.v4i1.289

Abstract

Conditions during the pandemic made all companies experience unfavorable conditions in obtaining income and achieving profits so that it affected financial performance. PT. Garuda Indonesia, Tbk. This study aims to measure the company's financial performance using vertical and horizontal analysis with financial reports published in the period 2018 to 2020 as the main data. The results show that the vertical analysis of financial performance is not optimal because the number of short-term debt and operating expenses increases so that it affects profit, horizontally shows a negative trend in the percentage of the company's operating profit, especially in 2019 to 2020.