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All Journal Journal of Information System, Applied, Management, Accounting and Research J-CEKI
Febriyanto, Vino
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Social Sciences

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ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN KIMIA FARMA PADA PT. KIMIA FARMA Tbk Oktaviani, Dela; Febriyanto, Vino
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1850

Abstract

A company's financial performance is a description of the activities carried out to achieve business goals at a certain time and as reference material to determine the extent to which the company has achieved its achievement targets in order to maintain its stability. To find out the company's financial performance, you can look at its financial reports. The type of research used is descriptive qualitative. The type of data used is the company's annual financial report data for 2019-2023. The population and sample in this research are the company's financial reports at PT. Kimia Farma Tbk Period 2019-2023. The data collection techniques used are documentation and observation. The data obtained is then analyzed using liquidity ratios (current ratio and quick ratio), profitability ratios (Net Profit Margin, Return on Assets, and Return on Equity). And solvency ratios (Debt to Asset Ratio and Debt to Equity Ratio). The results of this research indicate that financial performance as measured by the liquidity ratio can be considered not good, measured by the profitability ratio is considered not good, and measured by the solvency ratio which is considered not good.
Analisis Perbandingan Penerapan PSAK 30 dengan PSAK 73 Pada Perusahaan Ritel yang Terdaftar di BEI : Studi Kasus PT. Sumber Alfaria Trijaya Periode 2018 dan 2023 Fitriyani, Winarti; Febriyanto, Vino
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.9132

Abstract

Penelitian ini membandingkan penerapan PSAK 30 dan PSAK 73 pada PT Sumber Alfaria Trijaya Tbk (AMRT), perusahaan ritel yang terdaftar di Bursa Efek Indonesia, dengan fokus pada tahun 2018 (sebelum PSAK 73) dan 2023 (setelah PSAK 73). Perubahan standar ini memberikan dampak signifikan terhadap pencatatan transaksi sewa. Di bawah PSAK 30, sebagian besar sewa toko dan gudang diklasifikasikan sebagai sewa operasi dan dibebankan langsung ke laporan laba rugi. Setelah implementasi PSAK 73, kontrak sewa dengan manfaat tertentu diakui sebagai aset hak guna dan liabilitas sewa, sehingga meningkatkan total aset dan kewajiban. Perbandingan menunjukkan adanya kenaikan liabilitas jangka panjang, peningkatan rasio leverage, serta kenaikan EBITDA akibat reklasifikasi beban sewa menjadi penyusutan dan beban bunga. Meskipun implementasi PSAK 73 menimbulkan tantangan, penerapan meningkatkan transparansi dan akurasi informasi keuangan. AMRT mampu mengelola dampak tersebut melalui optimalisasi struktur modal dan efisiensi aset. Dengan demikian, pemahaman terhadap implikasi PSAK 73 menjadi krusial bagi perusahaan ritel dalam perencanaan strategi bisnis dan keuangan yang berkelanjutan.
Co-Authors Fitriyani, Winarti Oktaviani, Dela