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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah ASET IIJSE
Cholis, Muhammad
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Economics, Econometrics & Finance Social Sciences

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Analisis Perbandingan Kinerja Keuangan Perusahaan Layanan Kesehatan Dan Perusahaan Jasa Transportasi Pada Masa Pandemi Covid 19 Di Indonesia Cholis, Muhammad; Darmanto, Darmanto
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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Abstract

The company's financial performance is the result of the company's operating activities presented in the form of financial ratio numbers. In this study, the financial ratios used as proxies for financial performance are the current ratio, debt to asset ratio or liability to asset, net profit margin ratio, and working capital turnover ratio. The purpose of the study was to analyze the comparative financial performance of the health service and transportation service company groups during the Covid-19 pandemic using the independent sample t-test. This study also tested the comparative financial performance of the sample companies in the period before and during the Covid-19 pandemic as an additional test, using the paired sample t-test. The sample selection was carried out by purposive sampling, with the research sample being a group of health service and transportation service companies listed on the Indonesia Stock Exchange in the period 2018 to 2021. The results of the study were that the variables of the current ratio and liability to asset ratio of health service companies were significantly different from transportation service companies. Meanwhile, the net profit margin ratio and working capital turnover ratio did not differ significantly between health service companies and transportation service companies. In addition, the results also showed that although there was no significant difference between the periods before and during the pandemic, all research variables had an average figure that increased during the Covid-19 pandemic compared to before the Covid-19 pandemic.
Analisis Perbandingan Kinerja Keuangan Perusahaan Food & Beverage Sebelum dan Sesudah Diwajibkannya Sertifikat Halal di Indonesia Cholis, Muhammad; Darmanto
Jurnal Ilmiah Aset Vol. 27 No. 2 (2025): Jurnal ASET Vol 27 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.2.260

Abstract

The Indonesian government, through Law No. 33 of 2014, committed to requiring companies operating in the food and beverage industry to pass Halal certification. This was followed up by Government Regulation No. 39 of 2021, which requires all companies, from micro, medium, and large enterprises, to pass and obtain Halal certification for all their products by 2024. Therefore, in this study, researchers took samples using purposive sampling from the food and beverage industry group listed on the Indonesia Stock Exchange for the period 2023 and 2024. The aim was to determine the extent to which the required Halal certification can boost company performance and profitability. Therefore, this study compared net sales and profitability ratio variables before and after the mandatory Halal certification. The results of the study indicate that company performance, as measured by net sales, significantly differed before and after the Indonesian government mandated halal certification. This performance improved after the mandatory halal certification period. Meanwhile, profitability ratios did not significantly differ between the periods before and after the mandatory halal certification period. A decrease in profitability was also observed after the mandatory halal certification period. This is due to other factors influencing the profitability ratio, which can be identified and further research can be conducted.
Analysis of the Influence of Halal Certification on Improving the Performance and Profitability of SMEs in Surakarta Purwanto, Purwanto; Cholis, Muhammad
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8661

Abstract

Halal certification is a strategic issue for the development of SMEs in Indonesia in increasing competitiveness and market access. This study analyzes the influence of halal certification on the performance and profitability of SMEs in the city of Surakarta. The mixed method approach was used by distributing questionnaires to 70 SMEs (42 halal-certified, 28 non-certified) and in-depth interviews with SMEs actors and sharia economists. Quantitative data were analyzed using correlation and regression tests, while qualitative data were analyzed by triangulation for validation of findings. The results showed a significant positive effect of halal certification on operational performance (r₁ = 0.687), marketing performance (r₂ = 0.732), and profitability (r₃ = 0.573) with p < 0.01. Halal certification improves performance through expanding institutional market access, premium pricing, and increasing consumer confidence. Qualitative findings confirm that halal certification serves as a quality signal and effective product differentiation. Implementation faces the challenges of high costs, procedural complexity, and limited human resources. The research recommends government subsidy programs, simplification of certification procedures, and the development of halal business clusters to optimize the impact of halal certification for Surakarta SMEs.
Co-Authors Darmanto Darmanto Darmanto Purwanto Purwanto