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Analisa Laporan Keuangan Gudang Garam dan HM Sampoerna pada Masa Peralihan Covid-19 Intri Ayu Murti; Sri Hermuningsih
Journal of Economics and Management Scienties Volume 5 No. 4, September 2023
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i4.22

Abstract

This research was conducted to analyze how impacted the Indonesian cigarette industry was on the Covid-19 Pandemic phenomenon by analyzing the liquidity ratio (current ratio and quick ratio), activity ratio (receivables turnover ratio, inventory turnover ratio, fixed asset turnover ratio and total asset turnover ratio), and debt ratio by taking a sample of PT. Gudang Garam, Tbk and a comparison will be made with PT. HM Sampoerna, Tbk uses financial reports for the 2020-2021 financial year. The research method used is a qualitative descriptive method by collecting, processing, analyzing and presenting data descriptively with a sample of the financial statements of PT. Gudang Garam, Tbk and PT. HM. Sampoerna, Tbk for the 2020-2021 financial year. The research results obtained from comparing the financial performance of PT. Gudang Garam, Tbk with PT. HM. Sampoerna, namely the two companies are both liquid companies, able to pay off their short-term debt obligations, while for the activity ratio, PT. HM. Sampoerna has a pretty good score compared to PT. Gudang Garam, while for the debt ratio of PT. Gudang Garam, Tbk has a better ability to guarantee its debts than PT. HM. Sampoerna.
MENUJU KEUNGGULAN MELALUI MALCOLM BALDRIGE DENGAN DAMPAK POSITIF DAN NEGATIFNYA UNTUK DUNIA BISNIS Nita Novia Nugraha Putri; Intri Ayu Murti; Evi Zulfiah; Bekti Widanta; Kusuma Chandra Kirana
Jurnal Akuntansi Dan Manajemen Vol 34 No 1 (2023): JAM Vol 34 No 1 April 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i1.81

Abstract

This study aims to determine the positive and negative impacts of applying the Malcolm Baldrige Method in the business world. This study also aims to find out whether it is possible if the Malcolm Baldrige Method is applied to MSMEs in Indonesia which in their business development are distinguished by 4 criteria namely Livelihood Activities, Micro Enterprise, Small Dynamic Enterprise and Fast Moving Enterprise, while for the Baldrige Assessment there are 7 pillars of assessment namely Leadership, Strategic Planning, Customer Focused, Measurement-Analysis-Knowledge Management, Workforce Focused, Operations Focused, and Results. To achieve the objectives of this study, researchers used a qualitative critical journal approach and literacy studies. This research finds several positive and negative impact points from the application of the Balcolm Baldrige Method in the business world, and finds that this method cannot be applied to all MSMEs. However, it is possible for an MSMEs that have a vision and mission to enter the stock market, then the 7 pillars of Malcolm Baldrige's assessment can be pioneered which pillars can be developed as early as possible.