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All Journal Jurnal Mutiara Ilmu Akuntansi Journal Economic Excellence Ibnu Sina Jurnal Ekonomi dan Pembangunan Indonesia Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
M. Thoha Ainun Najib
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Rasio Laporan Keuangan PT. Semen Indonesia (Persero) Tbk Untuk Menilai Kinerja Keuangan Perusahaan Tahun 2022 – 2023 Aysah Putri Cahyani; Choirul Rizki; Denis Nabila Septi; M. Thoha Ainun Najib
Journal Economic Excellence Ibnu Sina Vol. 2 No. 2 (2024): Juni : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v2i2.1297

Abstract

This research is aimed at studying and analyzing the financial report ratios of PT. Semen Indonesia (Persero) Tbk to assess the company's financial performance for the 2022-2023 period. Research on PT's financial reports. Semen Indonesia (Persero) Tbk. This is aimed at reviewing and assessing the company's financial performance in the 2022-2023 period. The data was researched and analyzed based on PT's financial reports. Semen Indonesia (Persero) Tbk. In collecting data, researchers used documentation techniques, in the form of secondary data obtained from financial reports. The technical analysis used is technical analysis in the form of a descriptive quantitative approach. The results of this research were obtained from calculations and analysis, starting from the Liquidity Ratio using four formulas, the results obtained were Current Ratio, Quick Ratio, Cash Ratio were not good in 2022 and 2023, while Cash Turn Over was not good in 2022 and was said to be good in 2023 . Solvency formulas using three formulas show that the Debt to Asset Ratio results are both less good in 2022 and 2023, while the Debt to Equity Ratio and Fixed Charge Coverage are said to be good in 2022 and 2023. The Activity Ratio results using five formulas for Total Assets. Turn Over, Fixed Asset Turn Over, Working Capital Turn Over, Inventory Turn Over and Receivable Turn Over are not good in 2022 and 2023. The Profitability Ratio uses three formulas to obtain the results of Return on Equity (ROE), Profit Margin on Sales and Return on Investment (ROI) is not good in 2022 and 2023. Working Capital Turn Over, Fixed Asset Turn Over and Total Asset Turn Over are not good in 2022 and 2023. Profitability Ratios use three formulas to obtain Profit Margin on Sales, Return on Investment (ROI) results ) and Return on Equity (ROE) will not be good in 2022 and 2023.
Analisis rasio keuangan untuk menilai kinerja keuangan pada PT Unilever Indonesia Tbk Tahun 2022-2023 Diah Sohnya Pratika; Dewi Anggraini Kusuma Wardani; Enrico Firzatullah Maulana; M. Thoha Ainun Najib
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3060

Abstract

Financial performance of PT. Unilever Indonesia Tbk is evaluated using financial statement analysis. The purpose of this study is to evaluate the financial performance of PT. Unilever Indonesia Tbk from 2022 to 2023 through financial statement analysis. The time series analysis method is used to understand changes in a company's financial performance over time. It involves the use of various financial ratios including liquidity, solvency, activity, and profitability ratios. This research uses a quantitative descriptive approach, which means that the data collected is quantitative data from the annual financial statements of PT. Unilever Indonesia Tbk (secondary data) for 2022 and 2023. The analysis results show the company's liquidity ratio is below industry standards, indicating challenges in paying off short-term obligations. Although the cash ratio will increase in 2023, the value is still not ideal. In terms of solvency, the ratio of debt to asset and debt to equity indicates a high dependence on debt. However, the company performed well in profitability, with profit margins, return on assets (ROA), and return on equity (ROE) above the industry average, reflecting effectiveness in generating profits and managing assets and capital. The inventory turnover ratio is below industry standard, but total asset turnover shows good performance, indicating effective asset management to generate sales.
Menganalisis Rasio terhadap Laporan Keuangan pada PT. Unilever Indonesia Tbk Adinda Rizqi Nur Azizah; Afrida Rosa Marsela; M. Thoha Ainun Najib
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): Mei : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i2.589

Abstract

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk during the period of 2022-2023 using financial ratios. The method used is the analysis of liquidity, solvency, and profitability ratios towards the company's financial statements. The results show that in terms of liquidity, the company's ability to meet short-term obligations is still poor and tends to deteriorate. Meanwhile, the company's leverage level is quite high, exceeding industry standards. However, in terms of profitability, the performance of PT Unilever Indonesia is quite encouraging with profit margin, return on investment, and return on equity ratios above industry standards. Overall, despite its high profitability, the company needs to improve its liquidity and capital structure to maintain long-term business continuity.
Analisis rasio keuangan untuk menilai kinerja keuangan pada PT Unilever Indonesia Tbk Tahun 2022-2023 Diah Sohnya Pratika; Dewi Anggraini Kusuma Wardani; Enrico Firzatullah Maulana; M. Thoha Ainun Najib
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3060

Abstract

Financial performance of PT. Unilever Indonesia Tbk is evaluated using financial statement analysis. The purpose of this study is to evaluate the financial performance of PT. Unilever Indonesia Tbk from 2022 to 2023 through financial statement analysis. The time series analysis method is used to understand changes in a company's financial performance over time. It involves the use of various financial ratios including liquidity, solvency, activity, and profitability ratios. This research uses a quantitative descriptive approach, which means that the data collected is quantitative data from the annual financial statements of PT. Unilever Indonesia Tbk (secondary data) for 2022 and 2023. The analysis results show the company's liquidity ratio is below industry standards, indicating challenges in paying off short-term obligations. Although the cash ratio will increase in 2023, the value is still not ideal. In terms of solvency, the ratio of debt to asset and debt to equity indicates a high dependence on debt. However, the company performed well in profitability, with profit margins, return on assets (ROA), and return on equity (ROE) above the industry average, reflecting effectiveness in generating profits and managing assets and capital. The inventory turnover ratio is below industry standard, but total asset turnover shows good performance, indicating effective asset management to generate sales.
Proyeksi Kinerja PT Kimia Farma Tbk. Berdasarkan Tren Rasio Keuangan 2023-2024 Eka Septia Haryanti; Ema Ratna Sari; M. Thoha Ainun Najib
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.574

Abstract

This study aims to analyze the trend of PT Kimia Farma Tbk. financial ratios, including liquidity, solvency, activity, and profitability ratios in the 2023-2024 period, and to project its future financial performance. A descriptive quantitative approach is used by analyzing secondary data from the audited annual financial statements of PT Kimia Farma Tbk. The scope of the study is limited to evaluating the four categories of financial ratios. The results of the analysis show that PT Kimia Farma Tbk. has very strong liquidity, far exceeding the industry average, which is its only significant strength. However, the company faces serious weaknesses in the solvency aspect, marked by high debt levels and very low interest payment capabilities in 2024. Operational efficiency in the activity ratio is also low, reflected in the turnover of receivables, inventory, and fixed assets which are far below industry standards. At its peak, PT Kimia Farma Tbk. profitability is very poor, shifting from a thin margin in 2023 to a net loss in 2024. In conclusion, although PT Kimia Farma Tbk.  liquidity is solid, the prospects for future performance are very worrying due to deep solvency, activity, and profitability problems. Without drastic strategic changes, such as increased operational efficiency, margin improvement, debt restructuring, or capital injection, the company's sustainability will be threatened.
Co-Authors Adinda Rizqi Nur Azizah Afrida Rosa Marsela Aysah Putri Cahyani Choirul Rizki Denis Nabila Septi Dewi Anggraini Kusuma Wardani Diah Sohnya Pratika Eka Septia Haryanti Enrico Firzatullah Maulana