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FINANCIAL STATEMENT ANALYSIS USING THE TREND ANALYSIS METHOD TO EVALUATE THE FINANCIAL PERFORMANCE OF PT PGN (PERSERO) TBK FOR THE PERIOD 2018–2022 Jalil, Muhammad; Sandra; Taufik kurahman; winda suriyati; Yuli Wardani Putri
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 3 No. 1 (2025): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v3i1.59

Abstract

This research is motivated by the fluctuating financial performance of PT PGN (Persero) Tbk as reflected in its income statements during the 2018–2022 period. As a company operating in the energy sector, PT PGN faces challenges related to operational costs and government-regulated industrial gas pricing. The purpose of this study is to evaluate the company’s financial trends by analyzing key components of its income statement, including net revenue, gross profit, and operating income. The study employs a descriptive quantitative method with trend analysis applied to secondary data obtained from annual financial statements. The goal is to observe the financial movement patterns across the five-year period. The results indicate that the company’s revenue and profit figures have fluctuated significantly. Declines in certain years were due to high gas procurement costs and reduced consumption from industrial clients, while improvements in other years suggest successful cost management. Despite these fluctuations, the company maintained its operational viability. It is concluded that trend analysis is a valuable tool in assessing a company’s financial health and can inform strategic decision-making by management.
Accountings Implemented Evaluation on UMKM in Supporting Industrialization Program Bright NTB Taufik Kurahman; Baiq Anggun Hilendri Lestari
International Journal of Asian Business and Management Vol. 3 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i4.10548

Abstract

Accounting plays   an essential role in upturned UMKM,  since with a good accounting registry and according to accounting default already been established therefore gets helps the small enterprises in taking the right decision, water down   getting  a credit from creditors  , and gets to provide accurate information on time. Accounting constitutes to key to seeing the financial position and effort performance measurement that can spontaneously take benefit. This researcher utilizes descriptive research type qualitative to analyze data and information concerning all systems and their effort activity done by UMKM NTB bases SAK EMKM. Since a large part of UMKM    hasn't applied an accounting system based on SAK  UMKM,  therefore accounting implementation of financial statement representation for UMKM is still unclear which is with document transactions that often happen deep in its effort. SAK UMKM was applied by UMKM at  NTB  in particular at  Mataram  City in term accounting.  It  is  caused  because  agents  of UMKM still  utterly understood  the  importance  of SAK UMKM, it because of ignorance of SAK UMKM and its reduced socialization or training of government or UMKM supporting institute