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All Journal JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia MIX : Jurnal Ilmiah Manajemen IMPACTS: International Journal of Empowerment and Community Services
Shifa Megarani
Universitas Sarjanawiyata Tamansiswa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Perbandingan Kinerja Keuangan PT. Kalbe Farma Tbk. dan PT. Kimia Farma Tbk. Dilihat dari Rasio Profitabilitas dan Solvabilitas Shifa Megarani; Misthika Dewi; Ismail Ismail; Armando Lahura; Sri Hermuningsih
Iqtisad: Reconstruction of Justice and Welfare for Indonesia Vol 11, No 1 (2024): Jurnal Iqtisad
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/iq.v11i1.10058

Abstract

Pharmaceutical companies employ various strategies designed to achieve their objectives, which may include maximizing profit or other financial gain. This study aims to analyze the comparison of the financial performance of PT Kalbe Farma Tbk with PT Kimia Farma Tbk, focusing on the profitability and solvency ratios. This research employs a quantitative approach, drawing upon data sources extracted from publicly available financial reports for the 2021-2022 period. The data were collected using a method that involved calculation, analysis, and interpretation in a descriptive format. The results of this study indicate that the ratio analysis conducted on PT Kimia Farma Tbk and PT Kalbe Farma Tbk in 2021-2022 reveals that PT Kimia Farma Tbk exhibits superior liquidity compared to PT Kalbe Farma Tbk. This is evidenced by the current ratio and quick ratio of PT Kimia Farma Tbk, which are significantly higher than those of PT Kalbe Farma Tbk. The risk value of PT Kimia Farma's debt is less than that of PT Kalbe Farma Tbk. The capacity and efficacy of PT Kalbe Farma Tbk in generating net income is superior to that of PT Kimia Farma Tbk. Although it appears that PT Kalbe Farma Tbk has both ratio advantages (liquidity and solvency ratios), when compared to PT Kimia Farma Tbk, it is evident that PT Kalbe Farma Tbk has a more favorable position.Perusahaan Farmasi akan melakukan berbagai strategi yang tepat untuk dapat mencapai tujuan, yakni mendapatkan keuntungan atau laba dengan maksimal. Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan PT Kalbe Farma Tbk dengan PT Kimia Farma Tbk dilihat dari rasio profitabilitas dan solvabilitas. Penelitian ini merupakan penelitian kuantitatif dengan sumber data yang diperoleh dari laporan keuangan perusahaan tahun 2021-2022. Pengumpulan data menggunakan cara dihitung, dianalisis, diinterprestasi dalam bentuk deskriptif. Hasil penelitian ini menunjukkan bahwa analisis rasio yang dilakukan pada PT Kimia Farma Tbk dan PT Kalbe Farma Tbk pada tahun 2021-2022 menunjukkan bahwa nilai Likuiditas PT Kimia Farma Tbk jauh lebih baik dari PT Kalbe Farma Tbk yang terlihat dari rasio lancar dan rasio cepat PT Kimia Farma Tbk yang jauh diatas 100% dibandingkan PT Kalbe Farma Tbk. Nilai Risiko utang PT Kimia Farma lebih kecil dari PT Kalbe Farma Tbk dilihat. Kemampuan dan efesiensi dalam menghasilkan laba bersih PT Kalbe Farma Tbk lebih baik daripada PT Kimia Farma Tbk. Meskipun tampak bahwa PT Kalbe Farma Tbk memiliki kedua keunggulan rasio (rasio liquiditas dan solvabilitas), dibandingkan dengan PT Kimia Farma Tbk.
Enhancing Entrepreneurial Well-being Through Education: Unpacking The Roles of Risk Perception And Entrepreneurial Mindset Arsyad Farraz Yuviansyah; Shifa Megarani; Umi Arifah; Daffa Izzatur Rahman; Innayah Innayah
MIX: JURNAL ILMIAH MANAJEMEN Vol. 16 No. 2 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i2.024

Abstract

Objectives: Although entrepreneurship research has extensively examined entrepreneurial intention and venture-related outcomes, comparatively less attention has been devoted to understanding how entrepreneurial education contributes to entrepreneurial well-being. Drawing on Self-Determination Theory (SDT), this study investigates the direct and indirect relationships among risk perception, entrepreneurial mindset, entrepreneurial education, and entrepreneurial well-being.Methodology: A quantitative research design was applied, involving 184 undergraduate students in Yogyakarta and Bandung who had completed entrepreneurship-related courses and had entrepreneurial experience. Data were collected through an accidental sampling approach, and the proposed relationships were analyzed using structural equation modeling (PLS-SEM) with SmartPLS 4.Finding: Risk perception positively influenced entrepreneurial well-being and entrepreneurial education. Entrepreneurial mindset positively influenced entrepreneurial education and entrepreneurial well-being, while entrepreneurial education enhanced entrepreneurial well-being. Entrepreneurial education significantly mediated both the entrepreneurial mindset–well-being relationship and the risk perception–well-being relationship, indicating complementary mediation in both pathways.Conclusion: Entrepreneurial education functions not merely as a mechanism for developing entrepreneurial competencies but also as a psychological resource-building mechanism through which cognitive orientations and risk appraisals are translated into entrepreneurial well-being. The study extends the application of SDT in the entrepreneurship context by positioning well-being as a central educational outcome and demonstrating that both risk perception and entrepreneurial mindset contribute to entrepreneurial well-being directly and indirectly through entrepreneurial education.
Strengthening Noble Work Culture in MSMEs Through Motivational Interviewing: An Explore-Evoke-Plan Approach Ignatius Soni Kurniawan; Suddin Bin Lada; Umi Wahidah; Ratih Kusumawardhani; Shifa Megarani
IMPACTS: International Journal of Empowerment and Community Services Vol. 5 No. 1 (2026)
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v5i1.23121

Abstract

Purpose ­ MSME development programs have generally focused on strengthening technical aspects such as marketing, product innovation, and operational management. However, the values that shape entrepreneurs’ daily work behavior also play an important role in sustaining business performance. This community service program was conducted to strengthen noble work culture among MSMEs in the Special Region of Yogyakarta through a reflective approach based on Motivational Interviewing (MI). Methods - The program involved MSMEs operating in the culinary and fashion sectors in the Special Region of Yogyakarta. The MI approach was adapted into three stages: explore, evoke, and plan. Activities were carried out through observation, semi-structured interviews, reflective discussions, mentoring, and documentation. Result and discussions - The findings revealed that values such as honesty, discipline, responsibility, teamwork, commitment, friendliness, and service orientation had already become part of participants’ daily business practices. However, most participants had not associated these values with service quality, customer trust, workplace relationships, or business sustainability. The reflection process encouraged participants to reconsider the role of these values in business management and formulate strengthening strategies tailored to the needs of their respective enterprises. The resulting commitments included improving service quality, strengthening teamwork, conducting more regular work evaluations, enhancing employee responsibility, and reinforcing work discipline. Conclusion - The explore, evoke, and plan stages provided MSME owners with an opportunity to recognize values that had long been practiced within their businesses but had not been fully understood as an important part of business management. Strengthening noble work culture can complement MSME development programs that have traditionally emphasized technical and managerial aspects.
Co-Authors Armando Lahura Arsyad Farraz Yuviansyah Daffa Izzatur Rahman Ignatius Soni Kurniawan Innayah Innayah Ismail Ismail Misthika Dewi Ratih Kusumawardhani Sri Hermuningsih Suddin Bin Lada Umi Arifah Umi Wahidah