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All Journal JUrnal Riset Ilmu Pendidikan JAKBS
Gulo, Meiman Kristian Putra
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Financial Performance Analysis of Companies in the Infrastructure Sector Listed on the IDX Before and During the Covid-19 Pandemic Gulo, Meiman Kristian Putra; Afriliyani, Intan; Lestari, Indah; Azzhari, Suci; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 2 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i2.860

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on the financial performance of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative method with a comparative approach, this study measures financial ratios such as liquidity (Current Ratio, Quick Ratio), solvency (Debt to Equity Ratio, Debt to Asset Ratio), and profitability (Net Profit Margin) in the period before (2019) and during the pandemic (2020). Data were analyzed using the Paired Sample T-Test to identify significant changes. The results showed a significant decrease in average profitability of 30.52 points (p = 0.000), reflecting the major challenges in maintaining net profit during the pandemic. Liquidity increased significantly with an average increase of 158.37 points (p = 0.000), indicating excess current assets due to reduced project activities. However, solvency did not change significantly with a p value of 0.193, indicating stability in the company's funding structure. This study confirms the complex impact of the pandemic on the infrastructure sector, where liquidity increases but profitability decreases, while solvency remains stable. These results provide an empirical basis for formulating policies that support financial management and sustainability of the infrastructure sector.
Analisis Kinerja Keuangan Pada PT. Gudang Garam TBK Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024 Rahman, Febriani Nur; Gulo, Meiman Kristian Putra; Salsabilla, Echa; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to assess the financial performance of PT Gudang Garam Tbk during the period 2020 to 2024 through analysis of liquidity, solvency, and profitability ratios. The approach used is descriptive quantitative based on annual financial statement data. The analysis results show that the liquidity ratio is unstable due to an increase in current debt that is not proportional to current assets. Solvency ratios show a positive trend supported by an increase in total assets. However, profitability ratios such as ROA, ROE, and NPM have decreased, which indicates low efficiency in asset and capital utilization. In general, the company has not met industry standards and requires improvements in financial management in order to improve performance sustainably.
Penerapan Laporan Keuangan Berbasis SAK EMKM Pada Usaha Mikro Kecil Dan Menengah (Studi Kasus UMKM Go Laundry Helvetia) Rahman, Febriani Nur; Gulo, Meiman Kristian Putra; Lestari, Indah; Afriliyani, Intan; Franita, Riska
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study analyses the implementation of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in micro, small and medium enterprises (MSMEs), with Go Laundry as a case study. The purpose of this study is to evaluate how Go Laundry's MSMEs adapt and implement financial reporting based on SAK EMKM, as well as identify the challenges and benefits gained. In this study, we used a qualitative method. We directly interviewed the owner/manager of Go Laundry and analysed its financial documents. The results show that the of application SAK EMKM can improve the standard of MSME financial statements, provide more relevant and reliable information for decision-making, and facilitate access to external financing. Nevertheless, there are some barriers in the implementation process, such as limited human resources and accounting understanding that still need to be improved. This article concludes that continuous socialisation and mentoring are needed for MSMEs to optimise the benefits of SAK EMKM implementation. Data collection methods in preparing this article include:a) Field Observation b) Interview. The results of this research Go Laundry MSMEs have not implemented financial reports manually, due to limited knowledge about SAK EMKM.
Co-Authors , Heriyati Chrisna Afriliyani, Intan Azzhari, Suci Fitri Yani Panggabean Franita, Riska Indah Lestari, Indah Rahman, Febriani Nur Salsabilla, Echa