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All Journal International Journal of Management Research and Economics Green Inflation: International Journal of Management And Strategic Business Leadership International Journal Business, Management and Innovation Review
Anna Valensia Christianty de Fretes
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Current Ratio, DER and Total Asset Turnover on Profit Growth in Manufacturing Companies in the Goods and Consumer Goods Industry Sub-Sector Listed on the Indonesian Stock Exchange 2019 -2022 Dinatonia Jovery Matruty; Anna Valensia Christianty de Fretes; Sari Fatimah
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 1 No. 4 (2024): November : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v1i4.120

Abstract

This study aims to examine the Current Ratio, Debt To Equity Ratio, and Total Asset Turnover on profit growth in manufacturing companies in the goods and consumption industry sector listed on the Indonesia stock exchange. The population in this study are manufacturing companies in the goods and consumer goods industry sub-sector listed on the Indonesia stock exchange for the period 2029-2022. The sample in this study is the Financial Statements of Manufacturing Companies in the 2019-2022 goods and consumption industry sub-sector which were taken using purposive sampling method, so that 15 companies were obtained as samples. And using the multiple linear analysis method, classical assumption test, t test (partial test), and the coefficient of determination with the SPSS (Statistical Product and Service Solution) v16 software. Based on the results of the research, it can be concluded that partially the Current Ratio has a positive and significant effect on profit growth, while the Debt to Equity Ratio has a positive and significant effect on profit growth as well as the Total Asset turnover has a positive and significant effect on profit growth in manufacturing companies in the goods and consumer goods industry sub-sector listed on the Indonesian stock exchange for the 2019-2022 period.
Activity Ratio Analysis to Measure the Level of Financial Effectiveness of PT Kalbe Farma Tbk, 2020-2023 Period Anna Valensia Christianty De Fretes
International Journal Business, Management and Innovation Review Vol. 1 No. 4 (2024): November : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v1i4.56

Abstract

Financial analysis using the Du Pont System combines activity ratios and profit margins on sales, and how these ratios interact with each other in determining profitability and assets. The approach with the Du Pont System Financial Analysis is one of the relevant financial performance measurement tools used to see the extent of the company's effectiveness in taking over the investment made by the company or ROI (Retrun On Invesment). The purpose of this research is to analyze the financial performance of PT Telkom Indonesia Tbk by using the dupont system method.The type of research used is quantitative. The type of data used in this research is secondary data taken from the financial statements of PT Telkom Indonesia in 2018-2022. The data analysis technique used in this study is to calculate NPM, TATO, ROI, EM, and ROE. The results of this study are the financial performance of PT Telkom Indonesia Tbk which is assessed using the DuPont System method can still be said to be not optimal or tends to experience fluctuating conditions. This is because the company in managing assets and capital as measured by ROE DuPont System is said to tend to experience a fluctuating state even though in certain years it has increased but is still below the BUMN standard for ROE.
Analisis Efektifitas Penerimaan Pajak Bea Perolehan Hak Tanah Bangunan Daerah Kota Ambon Periode 2018-2022 Anna Valensia Christianty De Fretes
International Journal of Management Research and Economics Vol. 2 No. 2 (2024): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i2.1772

Abstract

This research aims to measure the level of effectiveness of taxes on the acquisition of rights to land and buildings in the Ambon City area for the 2018-2022 period. This research is the first regarding the Effectiveness of Ambon City Regional BPHTB Taxes. This type of research is quantitative descriptive research using Effectiveness Ratio Analysis and measurements based on Effectiveness Categories according to Decree of the Minister of Home Affairs No. 690,900,329 of 2006. The results of this research show that the level of revenue is less effective in the 2019 and 2022 periods due to the Covid-19 Pandemic and Budget Targets that are less effective. very high compared to previous periods. However, it can be said to be very effective in 2018 and 2021 because acceptance reached 100% or >100%. In the 2020 period it is said to be ineffective because the presentation level based on the Effectiveness Ratio and Effectiveness Criteria is below or <60%, this is purely due to the Covid-19 pandemic and government policy in carrying out activities as before.
Analysis Of The Growth Rate Of Hotel Tax and Advertising Tax In Ambon City Anna Valensia Christianty De Fretes
International Journal of Management Research and Economics Vol. 2 No. 3 (2024): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i3.1938

Abstract

This study aims to look at the rate of tax growth on the realization of hotel tax receipts and real estate tax of Ambon City District during the period 2018-2022. This study is a quantitative study whose results can be accounted for in numbers. Population and sample research is a report on the realization of receipts of hotel tax and advertising tax in the year 2018-2022. Data collection techniques using data collection techniques such as Time Series, Documentation and Library Studies. The research shows that the highest rate of growth of hotel tax is in 2021 at 33.59%. This figure falls in the category “Less Successful” while the advertising tax has the greatest percentage of 17.40% but this figure is in a category below 30% which means in category “No Success”. For that, the local government is expected to reevaluate and maintain the regional tax so that it can rise to the category of success or very success.
DuPont System Analysis in Measuring Financial Performance at PT Unilever Tbk During 2019–2023 Anna Valensia Christianty de Fretes
International Journal Business, Management and Innovation Review Vol. 2 No. 4 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i4.170

Abstract

This research aims to analyze the financial performance of PT Unilever Tbk during 2019–2023 using the DuPont System method. The DuPont analysis decomposes Return on Equity (ROE) into three components: Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM). The study applies a descriptive quantitative approach with secondary data obtained from the company’s annual financial statements. Results show a consistent decline in all DuPont components, leading to a decrease in ROE throughout the period. The deterioration was driven by internal inefficiencies in asset utilization and cost management, as well as external pressures such as changing consumer behavior, rising competition from local FMCG producers, and geopolitical sentiment toward multinational brands. The findings indicate that PT Unilever’s financial performance falls below the industry standard, highlighting the need for improved operational efficiency, optimal capital structure, and strategic management adjustments to sustain competitiveness.
Co-Authors Dinatonia Jovery Matruty Sari Fatimah