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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi Kompetif Innovative: Journal Of Social Science Research
Simamora, Dian Sinar
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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ANALISIS KINERJA KEUANGAN MENGGUNAKAN RASIO PROFITABILITAS PADA BANK BRI YANG TERDAFTAR DI BEI PERIODE 2019 – 2023 Silaban, Nurlela; Simamora, Dian Sinar; Marpaung, Angel Lasmauli; Togatorop, Pasia; Panjaitan, Ika Fitriani; Hasugian, Chrisnova; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2021

Abstract

Assessment of the financial level of a company can be done by analyzing the company's financial statements. To find out whether the company's financial condition is in good condition, various analyzes can be carried out, one of which is ratio analysis. The purpose of this study was to determine the financial performance of BRI Bank in terms of financial ratio analysis. The analysis method used is descriptive quantitative analysis using the measurement of profitability ratios. Research data and information obtained from the financial statements of Bank BRI listed on the IDX. Based on the profitability ratio of this study, the financial performance of BRI bank in 2019-2023 experienced a fairly good level when viewed from return on assets and return on equity in 2020 while in 2023 the profitability ratio value was in the highest position both in return on assets and return on equity. Keywords: Financial Performance, ROA, ROE, Bank BRI
Implementasi Activity Based Costing dalam Menentukan Target Costing Sebagai Alternatif Pengendalian Harga Pokok Produksi Marpaung, Angel Lasmauli; Silaban, Nurlela; Saribu, Ardin Dolok; Simamora, Dian Sinar; Sahata Nababan; Michael A. Butar-butar
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12152

Abstract

Studi ini bertujuan untuk mengetahui bagaimana pengimpementasian Activity Based Cost dalam menentukan target costing sebagai alternatif pengendalian harga pokok produksi. Metode penelitian yang di gunakan adalah metode studi literatur. Jurnal utama yang di gunakan  sebagai dasar pembanding  yaitu “Target Costing Based On The Activity-Based Costing Method And A Model Proposal”  dan di  dukung oleh beberapa jurnal nasional. Hasil studi mengungkapakan bahwa dalam implementasinya, metode Activity Based Costing (ABC) membantu pengalokasian biaya dalam penentuan target costing. Akurasi biaya dapat menentukan target costing karena implementasi Activity Based-Costing memberikan informasi yang jelas terkait biaya-biaya yang relevan selama proses produksi dan memungkinkan untuk mengungkapkan aktivitas yang tidak memberikan nilai tambah sehingga membantu pengefisienan biaya. Metode ini juga membantu perhitungan biaya yang lebih rinci. Studi  kasus menunjukkan bahwa targer costing dapat membantu perusahaan dalam mengendalikan harga pokok produksi yang sesuai dengan keinginan pasar.
ANALISIS RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT ADARO ENERGY Tbk PERIODE 2018-2022 Simamora, Dian Sinar; Silaban, Nurlela; Mendrofa, Tuberta Rosviani; Toruan, Grace Anastasia Octavia Lumban; Sipayung, Rizki
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1615

Abstract

Using the financial ratio method from 2018 to 2022, this study aims to find out the economic ratio analysis of the financial performance of PT Adaro Energy Tbk. Current ratio (CR), Debt to debt-to-equity ratio (DER), and Return on Asset (ROA). The data used in this study is from the financial statements for 2018-2022. The quantitative descriptive data analysis used aims to provide an overview of the financial position. The liquidity ratio of PT Adaro Energy Tbk is seen from the average CR (Current Ratio) of 188.84 % over the last five years, which indicates that the liquidity ratios of PT ADARO Energy Tbk are not good. The solvency ratio of PT Adaro Energy Tbk is also seen from the average DER (Debt to Equity) of 188.84%. This shows that the financial ratio of PT Adaro Energy Tbk is not good. According to the average DER (Debt to Equity Ratio) in the last five years, the solvency ratio of PT Adaro Energy Tbk is 144.46%. This shows that the ratio of debt to equity of PT Adaro Energy Tbk is not good. With an average return on assets (ROA) of 11.94% over the last five years, PT Adaro Energy Tbk has a higher profitability ratio than the industry average. Keywords: financial performance, financial statements financial ratios, liquidity ratios, solvency ratios, and profitability ratios
Co-Authors Hamonangan Siallagan Hasugian, Chrisnova Marpaung, Angel Lasmauli Mendrofa, Tuberta Rosviani Michael A. Butar-butar Panjaitan, Ika Fitriani Sahata Nababan Saribu, Ardin Dolok Silaban, Nurlela Sipayung, Rizki Togatorop, Pasia Toruan, Grace Anastasia Octavia Lumban