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All Journal Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi
Andrianie, Ayu
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Economics, Econometrics & Finance Education Library & Information Science

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Pengukuran Kinerja Keuangan Melalui Laporan Keuangan: Studi Kasus pada PT Gudang Garam Tbk Andrianie, Ayu; Widjayanti, Wahyu; Yenny, Lince Afri; Hadmar, Andi Asnur Pranata Muhibah
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i2.140

Abstract

A company's development can be measured from its financial aspects, as outlined in a detailed annual financial report. The financial performance assessment process is crucial in assessing the stability and long-term prospects of a business entity. The purpose of this study is to compare the financial performance of PT Gudang Garam Tbk, listed on the Indonesia Stock Exchange (IDX), for the 2021-2023 period. The method used in this study is quantitative descriptive analysis, using secondary data obtained from the IDX financial reports and the company's official website. The financial ratios used in the analysis are the Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The results indicate that, in terms of profitability, the company's performance is considered poor, reflecting a decline in efficiency in generating profits. In terms of liquidity, although the Current Ratio shows a good figure, the Quick Ratio and Cash Ratio are still below industry standards, indicating limitations in the company's ability to meet short-term obligations with its most liquid assets. Meanwhile, the solvency aspect shows a relatively good condition because the value is below the industry standard, indicating the company has a low debt risk and sufficient ability to meet its long-term obligations. It can be concluded that the financial performance of PT Gudang Garam Tbk during this period showed varying results in each aspect analyzed.
Menilai Kinerja Keuangan Berdasarkan Metode Economic Value Added (EVA): Studi Kasus Pada PT Adaro Energy, Tbk Widjayanti, Wahyu; Andrianie, Ayu; Afriyeni, Lince; Pratama, Zudya Arswl
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v2i4.67

Abstract

This study aims to determine the financial performance using the Economic Value Added (EVA) method in the coal mining industry sector at PT Adaro Energy Tbk, whether it can create positive or negative EVA values ??for shareholders and creditors in the 2020-2022 period. Economic Value Added (EVA) is one method that can measure the economic added value generated by a company after deducting the cost of capital that has been used. This method aims to calculate the economic added value generated from an investment or business decision. The data analysis method in this study is in the form of quantitative data, where the data contains numbers that can be calculated, and secondary data sources consisting of the balance sheet and profit and loss report of PT Adaro Energy Tbk for the 2020-2022 period, annual reports obtained through the company's official website and the Indonesia Stock Exchange (IDX). The methods used for data collection are documentation techniques and literature studies. The results of the study show that PT Adaro Energy Tbk has generated a positive EVA value or EVA> 0 during the 2020-2022 period. EVA > 0, means that the company's management has created and increased economic added value for shareholders, meaning that the company has succeeded in managing its capital efficiently and effectively or in other words, the company provides a higher rate of return than expected by shareholders or generates more profit than its cost of capital.
Co-Authors Afriyeni, Lince Hadmar, Andi Asnur Pranata Muhibah Pratama, Zudya Arswl Widjayanti, Wahyu Yenny, Lince Afri