Article Per Year (5 Year)
p-Index From 2021 - 2026
1.066
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Simki Economic
M. Thoha Ainun Najib
Institut Agama Islam Negeri Ponorogo
Economics, Econometrics & Finance

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Analisis Rasio Keuangan untuk Mengukur Kinerja Perusahaan PT. Garudafood Putra Putri Jaya Tbk. Ariska Diah Sujarwo; Aziz Nur Argi Pratama; Binti Munawaroh; M. Thoha Ainun Najib
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 12 No 1 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v12i1.163

Abstract

Kemajuan suatu perusahaan dapat dilihat dari kinerja keuangannya, kinerja keuangan dapat dianalisis dengan melihat rasio-rasio keuangan, setelah diketahui rasio-rasio keuangan maka analisis rasio digunakan untuk melihat kelemahan dan kelebihan perusahaan. Dengan adanya analisis rasio keuangan ini diharapkan dapat memberikan informasi yang lebih detail mengenai kondisi keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui kinerja PT. Garudafood Putra Putri Jaya Tbk pada tahun 2022-2023. Metode yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif dan kualitatif dengan analisis data sekunder menggunakan rasio likuiditas, solvabilitas, aktivitas dan profitabilitas. Analisis data sekunder adalah dengan mengumpulkan, menyajikan dan menganalisis data dari perusahaan. Data yang digunakan adalah laporan keuangan tahunan PT. Garudafood Putra Putri Jaya Tbk pada periode tersebut. Hasil penelitian secara keseluruhan menunjukkan bahwa PT. Garudafood Putra Putri Jaya Rasio keuangan Tbk mengalami penurunan pada periode ini. Hal ini dikarenakan PT. Garudafood Putra Putri Jaya Tbk tidak memiliki kapasitas yang cukup untuk memenuhi kewajiban keuangannya.
Analis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada PT. Astra Otoparts, Tbk Periode Tahun 2021-2023 Evin Isnaini; Fuliah Tyan Kasmono; M. Thoha Ainun Najib
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 12 No 1 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v12i1.166

Abstract

Abstract : This study aims to assess the financial performance of PT Astra Otoparts Tbk from 2021 to 2023 using Liquidity, Solvency, Activity, and Profitability Ratios, based on secondary data from financial reports obtained from the IDX website. This study employs a qualitative descriptive method. The findings indicate that Liquidity Ratios and Solvency Ratios are below industry standards, reflecting an unhealthy financial condition, except for the Debt to Equity Ratio which is healthy. Activity Turnover Ratios in 2023 are also below industry averages, although Days of Receivable, Fixed Asset Turnover, and Working Capital Turnover in 2021-2022 show satisfactory conditions. Profitability Ratios, including Profit Margin on Sales, Net Profit Margin, and Return on Investment, remain below industry averages, indicating poor financial health.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT Akasha Wira Internasional Tbk Periode 2022-2023 Dini Dwi Lestari; Dwi Puji Kusrahayu; M. Thoha Ainun Najib
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 2 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v11i2.167

Abstract

This research was conducted at PT Akasha Wira Internasional Tbk, the aim of this research was to determine financial ratio analysis to assess financial performance at PT Akasha Wira Internasional Tbk for the 2022-2023 period. The data collection method used in this research is to obtain information by looking at the data contained in financial report data and by using literature to obtain secondary data, references. The data analysis technique was carried out by comparing the financial ratios at PT Akasha Wira Internasional Tbk with the industry average for companies operating in similar fields. The results of this research state that the financial performance of PT Akasha Wira Internasional in 2022-223, if seen from the liquidity ratio, the company's financial condition is healthy, the solvency ratio shows that the company has a stable funding structure, the activity ratio shows that the company has several areas that require improvement. in operational efficiency, and finally the company's profitability ratio for 2022-2023 shows that the company is facing significant challenges in terms of profitability.
Analisis Rasio Keuangan Dalam Mengukur Kinerja Keuangan Pada PT. Garuda Food Putra Putri Jaya Tbk Tahun 2022-2023 Dikha Mahmudi; Dila Puspitaningsih; Diva Hayu Regita; M. Thoha Ainun Najib
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 12 No 1 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v12i1.183

Abstract

This research aims to analyze financial ratios starting from liquidity ratios, solvency ratios, activity ratios and profitability ratios to measure financial performance at PT. Garuda Food Putra Putri Jaya Tbk. This research uses quantitative descriptive methods and the data used in this research is secondary data from PT's financial reports. Garuda Food Putra Putri Jaya Tbk in the period 2022 to 2023. The results of this research state that the financial performance of PT. Garuda Food Putra Putri Jaya Tbk in 2022-2023, if seen from the liquidity analysis, even though inventory management is very good, liquidity problems can affect the business's ability to meet short-term financial obligations, while the solvency ratio is still said to be not good because it has the value of assets financed by debt is quite high. in the activity ratio there are obstacles in optimizing asset use, which may reduce operational efficiency, even though working capital investment management is effective. If the company's profitability ratio is able to generate healthy profits from sales, increasing optimal profitability requires improvements in cost management, operational efficiency and use of capital.
ANALISIS RASIO TERHADAP LAPORAN KEUANGAN PADA PT. POLYCHEM INDONESIA TBK Dewi Apriyani; Dhea Risa Faradilla; Dimas Abiyu Zakky; M. Thoha Ainun Najib
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 12 No 1 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v12i1.184

Abstract

This research focuses on the financial analysis of PT Polychem Indonesia Tbk, a company engaged in the manufacture of polyester and chemicals. In this analysis, various financial ratios are used, including liquidity, solvency, activity and profitability ratios. The results show that in 2022, the company's liquidity ratio is higher than the industry average, but in 2023, the company's quick and cash ratios are lower than the industry average. The company's solvency ratio also shows that the company still has a fairly high level of debt, which makes it difficult to Overall, the analysis results show that PT Polychem Indonesia Tbk still has several financial problems that need to be corrected to improve its performance.
Determinant of Sukuk Market Development M. Thoha Ainun Najib; Silky Roudhotus Sa’adah
Jurnal Simki Economic Vol 8 No 1 (2025): Volume 8 Nomor 1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v8i1.1005

Abstract

The research covers the significant phenomenon of sukuk in the global economy post-crisis. It has proven index growth against conventional securities. There is still a literature gap regarding the effect of institutional quality on Islamic financial markets, bringing sukuk into the picture despite enjoying progressive growth in Sukuk. Therefore, the research aims to empirically investigate the influence of macroeconomics and institutional quality on the sukuk market development based on secondary data from WDI, ICRG, and IIFM. The study objects thus include the top five sukuk-issuing countries from 2008 to 2023: Malaysia, U.A.E., Saudi Arabia, Indonesia, and Bahrain-but analyzed with the aid of dynamic panel data regression. Results indicate that GDP per capita, exchange rate, and indicators of institutional quality significantly and positively influence the sukuk market, while inflation and corruption control have significant negative impacts; hence, this research underscores the requirement of macroeconomic stability and better institutional quality for better development of the Islamic capital market.
Co-Authors Ariska Diah Sujarwo Aziz Nur Argi Pratama Binti Munawaroh Dewi Apriyani Dhea Risa Faradilla Dikha Mahmudi Dila Puspitaningsih Dimas Abiyu Zakky Dini Dwi Lestari Diva Hayu Regita Dwi Puji Kusrahayu Evin Isnaini Fuliah Tyan Kasmono Silky Roudhotus Sa’adah