Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Giska Ariya Sanggita
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
EVALUATION OF PT HM SAMPOERNA TBK'S FINANCIAL HEALTH THROUGH FINANCIAL RATIO ANALYSIS: IMPLICATIONS FOR INVESTORS (2022 – 2023) Ersi Elisabet; Giska Ariya Sanggita; Yuliana Sabilla Widya Iswara; Sri Hermuningsih
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.447

Abstract

This research aims to evaluate the financial health of PT HM Sampoerna Tbk through financial ratio analysis for the years 2022 and 2023, and its implications for investors. The methodology includes an analysis of liquidity ratios, asset management effectiveness, funding structure, and profitability. The analysis results indicate an increase in the current ratio from 1.69 in 2022 to 1.72 in 2023, reflecting improved liquidity. The debt ratio also decreased from 0.49 to 0.46, signaling a reduced reliance on debt and enhanced financial stability. Although the accounts receivable turnover and asset turnover ratios experienced slight declines, both remain efficient and in line with good industry standards. Meanwhile, the cash turnover ratio saw a significant increase from 10.53 to 38.80, indicating greater efficiency in cash management. In terms of profitability, the profit margin, ROA, and ROE increased to 6.95%, 14.58%, and 27.00%, respectively, reflecting the company's effectiveness in managing costs and assets. Overall, this analysis demonstrates improved financial performance, providing positive signals for investors and enhancing the long-term growth prospects of PT HM Sampoerna Tbk as an attractive investment option.
Co-Authors Ersi Elisabet Sri Hermuningsih Yuliana Sabilla Widya Iswara