Claudio Julio Mongan
Unknown Affiliation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada Perusahaan Tembakau Tbk di Bursa Efek Indonesia Tahun 2019–2023 Sikona, Barto; Johannes Baptista Halik; Claudio Julio Mongan
Jurnal Sains dan Ilmu Terapan Vol. 8 No. 1 (2025): Jurnal Sains dan Ilmu Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jsit.v8i1.956

Abstract

This study analyzes the financial performance of tobacco companies listed on the Indonesia Stock Exchange for the 2019-2023 period using financial ratio analysis. The ratios used include liquidity, solvency, activity, and profitability. The results showed that the liquidity ratio decreased, with the Current Ratio falling to 63.94% in 2023, indicating potential difficulties in meeting short-term obligations. In contrast, the solvency ratio improved, marked by a decrease in the Debt to Equity Ratio (DER) from 80.50% in 2020 to 40.82% in 2023, indicating lower dependence on debt. Activity ratios also showed improved efficiency, with total asset turnover rising to 54% in 2023. In terms of profitability, Return on Assets (ROA) increased to 4.81% and Net Profit Margin (NPM) reached 8.87%, indicating better financial management. Overall, the company experienced fluctuations in financial performance, with challenges on liquidity but improvements on solvency, activity, and profitability. These findings can be taken into consideration for investors and management in financial decision-making.
EKSPLORASI MAKNA PENGELOLAAN KEUANGAN: STUDI FENOMENOLOGI PADA MAHASISWA AKUNTANSI GENERASI Z Mongan, Frischa Faradilla Arwinda; Claudio Julio Mongan; Olivya Vivien Lili Palamba; Siti Rahmadani R
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5315

Abstract

This study aims to explore further what financial management means to accounting students in Generation Z. This generation is considered to have a consumer lifestyle due to the YOLO and FOMO mindset, especially for students who have acquired knowledge about accounting and finance. Qualitative methodologies are used in this kind of research. Exploring the meaning of financial management from the perspectives of all informants is based on phenomenology. The informants in this research are Generation Z accounting students. The results showed three meanings of financial management implied by each informant. Financial management means self-control, the scale of priorities, and the difference between being and not being