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All Journal Jurnal Mutiara Ilmu Akuntansi Islamic Economics Journal
Diah Sohnya Pratika
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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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.
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.
Community-Based Sharia Financial Inclusion for Women’s Empowerment: Evidence from the Barokah Nur Muttain Yasinan Congregation Nur Kasanah; Diah Sohnya Pratika
Islamic Economics Journal Vol. 11 No. 02 (2025)
Publisher : Faculty of Economics and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial inclusion is a condition in which everyone has fair and equitable access to a wide range of financial products and services, including sharia-compliant ones. The use of Islamic finance has not been optimal in empowering rural women because there is still limited access to inclusive Islamic financial institutions. This study aims to analyze the role of Islamic financial inclusion in increasing women’s economic empowerment through community-based financial practices. This qualitative, phenomenological research explores the role of Islamic financial inclusion in advancing women’s economic empowerment through community-based financial practices. The locus of this research is KSPPS Barokah Nur Muttain, Tebon Village, West District, Magetan Regency, serving as a model of sharia financial inclusion for the Yasinan Barokah Nur Muttain pilgrim community. Data were obtained through participatory observations and in-depth interviews with cooperative administrators, Yasinan Barokah Nur Muttain congregational mothers, community leaders, and related officials at the Cooperatives and MSEs Office, as well as documentation on the performance of KSPPS Barokah Nur Muttain. The study results show that implementing sharia financial inclusion within the Yasinan congregation community at KSPPS Barokah Nur Muttain effectively supports women’s empowerment by integrating access to sharia financing and spiritual activities. The supporting factors include religious values, solidarity, and trust among members, while the main challenges are limited capital and low financial literacy. This Islamic financial inclusion empowers 45 women, as seen in improved family finances, the development of small businesses, and strengthened social networks through Yasinan activities. This research is expected to create an effective Islamic financial inclusion model for women’s empowerment at the local level.
Co-Authors Dewi Anggraini Kusuma Wardani Enrico Firzatullah Maulana M. Thoha Ainun Najib Nur Kasanah