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Journal : Akurasi

Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017 Apandi, Aden; Almurni, Siti; Noersanti, Lina; Juniarti, Juniarti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1703

Abstract

This study aims to analyze and determine the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 with the measurement variables of Net Profit Margin (NPM), Return on Assets (ROA) and Current Ratio (CR). The method used is quantitative descriptive. The sample in this study is PT Jasa Raharja. The data used are in the form of annual financial reports for 2014, 2015, 2016, 2018, 2019 and 2020. Data testing uses descriptive statistics with normality tests, and paired sample t-tests. The results of the study indicate that there is a difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Net Profit Margin (NPM) and Return on Assets (ROA), while there is no difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Current Ratio (CR). Public interest statement This study is beneficial to the general public because it shows that despite a decline in financial performance after the enactment of PMK No. 15-16/2017, PT Jasa Raharja is still able to fulfill its obligation to pay compensation. This provides confidence that public services continue to run well and stably. The practical implication is that the government and BUMN can evaluate similar policies so that they remain on the side of the community without disrupting the sustainability of the company's operations.
Co-Authors . Reflinaldon A , Agustar. A M, Hendra A, Sari. Abdul Kahar Abdullah, Johari Yap Ade Hidayat, Ade Adrian Budiman Afdhal Muttaqin Afrima Sari Agil Syah Putra Agnes Andriyani Sentosa Agustian Agustian Akhmadi, Ali Alex Darmawan Alfadzri, Andry Almurni, Siti Amelinda Rosita Aminuyati Amrizal Saidi Anastasia Audina Candra Anastasya Debbie Aliantho Andi Sadapotto Angelina Evelyn Apandi, Aden Aqsa, Kathina Deswi Aries Novita Putri Aryenti, Aryenti Auzar Syarif Awang Al Hamdi Awlia, Isti Azhari, Rudi Azwar Rasyidin Bana, M. Haidir Alisyah Bramanta, Giraldi Sapta Cahyany, Brigita Sari Kusuma Carolina Limantoro Caroline Janet Sukamto Christina Christina Christina Corolina Corolina Crystalita Crystalita Crystalita D.P, Sari. Damayanti, Ndaru Andri Devina Andriani Tandiono Devina Mustikarina Natanagara Dian Fiantis Doni Hariandi Dwita, Adel Karen Dyah Puspita Sari Elisabeth Kartika Y.W Evelina Kurniawan Evelyn Stacia Evelyn Sutejo Evelyne Evelyne Evita Vianita Sari Fadil Hukama Hamdi Fajri, Riyadhul Fathan, Muhammad Fatma Andria Wahyuni Febriyani, Ellsa Indah Ferbiana Helena Ferdiansyah, Muhammad Aldy Ferry Aditya Fhigo, Lucky Fidelia Fidelia Fidelia Finda Yovita Finy Amelia Firdaus Hi Jahja Kunoli Fitri, Maghfiroti FITRI, RUHIL Florencia Irena Chandra Florensia Agatha Francisca Ivana Frans Sanjaya Fransisca Elsa Monica Frency Yunita Gabriela Natalia Lay Gladys, Asthya Gunadi Gunadi Gunadi Gunadi Gunadi Gunadi Gusnidar, G Hanani, Hulfiatun Hans William Santoso Hasmiandy Hamid Hastin, Abiyyah Helena, Ferbiana Hendro, Junaidi Hermeria, Noveriza Hikmawati Hikmawati Hukama, La Diadhan Ilham Wibowo Indra Dwipa Ineke Oktaviani Irfan Suliansyah Irwandi, Nurmayani Jannah, Anisa Raudhatul Jessica Kartika Halim Karina Novitasari Kathrin Angelin Hardy Komalasari, Ulvi Intan Kurniati, Fimetha Riva Liana Dewi Lilyani Kartika Sinatra Lina Noersanti Lince, Lince Listiyani Chandra Listy, Irma Lubis, Ira Handayani Lubis, Khadijah Margaret Carolina Maria Yunita Maya Genisa MD Yusoff, Bazli Bin Mega Sari Juane Sofiana Meisilva Erona Sitepu Misnaniarti Misnaniarti Monica Hendrik Monica Oktavia Musliar Kasim Mustika, Maya N, Sandi N, Sandi. Nabilah Nabilah Nadila Aulia Ardi Nadra, Nadra Nadya, Dea Nandita Samaralya Tori Nasution, Sarifa Ulfa Nathania Nathania Nelly Kawijaya Niken Wulandari Novi Dwi Vivian Thejakusuma Novitasari, Karina Nunung Ainur Rahmah Nur Afni Nurfina Yenti Okianna Okianna Olgawati Hudoyo Ong Yuliana Ongkodjojo, Ellice Josephine Pannya Pannya Pannya Pohan, Syahrial Hasanuddin Pratiwi, Nike Preztika Ayu Ardheta Puspa Sari, Puspa Ranti Novia Restu Syamsul Hadi Rika Kurniawati Risnah Risnah, Risnah Rizwan, Mohamad Rido Rosmilan Pulungan Ryan Budi Setiawan Sam Hermansyah Septaria, Vera Shinta Mulyana Simanungkalit, Anisa Simon Eric Hanjoyo Siska Effendi Siti Rahmah Stefany Sicilia Ahliawan Stephanie Loyanaputra Stephanie Natalie Tanzil Stephen Hadi Wibowo Sudewi Isminingsih Surya - Wibowo Sylvia Adriani T N, Novidra Thamrin, Nabila Pyrenina Tjamdinata, Wenny Triono, Riski Vania Allan Sutanto Vera Septaria Veronica Wijaya Vincent Valentino Vivian Jacob Vonny Vinisia Wahyuni, Fatma Andria Warsidah, Warsidah Waruwu , Ahmad Aswan Wenny Tjamdinata Y Yuzirwan Yaherwandi Yuanita Windusari Yuliana Yuliana Yulmira Yanti Yulnafatmawita Yulnafatmawita Yusuf Hartono Z, Naspendra Zain, Efendi Zainal Zawir Simon, Zainal Zawir