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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen JURNAL LENTERA BISNIS
el barqa, Malviyola
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Economics, Econometrics & Finance Social Sciences

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Analysis of Financial Statement Performance Ratios in Cigarette Subsector Companies Listed on The IDX Ramadan, Yanuar; Kurniawan, Hengki; Faizah, Salma; El Barqa, Malviyola; Baharsyah, Ilham Baihaqi
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol. 12 No. 2 (2025): September 2025
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v11i2.11662

Abstract

Assessment of the company's financial performance is critical to determine the company's financial condition so that the company's success rate can be known during a specific period and as an evaluation material for management. The data used in this study are the financial statements of cigarette sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 2019-2023. The data analysis technique in this study is to analyze financial ratios, which include liquidity ratio, activity ratio, solvency ratio, and profitability ratio. The results showed that for the liquidity ratio of PT Wismilak Inti Makmur Tbk. Showed financial performance in good condition, on the activity ratio of PT Gudang Garam Tbk. and PT Hanjaya Mandala Sampoerna Tbk. Showed financial performance in good condition, based on PT Wismilak Inti Makmur Tbk's solvency ratio and PT Gudang Garam Tbk. Showed financial performance in good condition, and on the profitability ratio of the financial performance of the companies PT Indonesian Tobacco Tbk. and PT Hanjaya Mandala Sampoerna Tbk. in good condition.
IMPLEMENTASI GREEN JOB ANALYSIS PADA PERUSAHAAN MANUFACTURE Abadi, Ferryal; El Barqa, Malviyola
JURNAL LENTERA BISNIS Vol. 14 No. 3 (2025): JURNAL LENTERA BISNIS, SEPTEMBER 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i3.1955

Abstract

Environmental issues are increasingly important in the manufacturing sector due to the high demand for resource efficiency and environmental impact management. One approach that can support sustainability is green human resource management (GHRM), namely environmentally oriented human resource management policies and practices. This study aims to examine the effect of green job analysis on green recruitment, green training, and green organizational culture in manufacturing companies in Bekasi Regency. The study population was manufacturing employees working in companies that have implemented GHRM policies. The sample was determined using a purposive sampling technique and resulted in 207 respondents, with data analyzed using partial least squares structural equation modeling (PLS-SEM) through SmartPLS. The results showed that the effect of green job analysis on green recruitment, green training, and green organizational culture was proven to be positive and significant. This finding confirms that GHRM practices play an important role in supporting sustainability in the manufacturing sector.
Co-Authors Abadi, Ferryal Baharsyah, Ilham Baihaqi Faizah, Salma Hengki Kurniawan, Hengki Ramadan, Yanuar