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Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Perusahaan Pada PT. Industri Jamu dan Farmasi Sido Muncul Tbk. Periode 2021-2023 Maheruddin, M Habib; Sepfianszah, Leny; Pancawati, Lilin; Najib, MTA
Bata Ilyas Journal of Accounting Vol 5, No 2 (2024): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v5i2.6784

Abstract

This research discusses financial ratios which are used to measure the company's financial performance at PT. Sido Muncul Herbal Medicine and Pharmaceutical Industry Tbk. 2021-2023 period. In 2021-2022, PT Industri Jamu dan Farmasi Sido Muncul Tbk's revenue/profits will decrease, even though it can be seen that this company looks quite large. Therefore, researchers want to analyze the financial reports of PT Industri Jamu dan Farmasi Sido Muncul Tbk whether in 2023 they will continue to decline or experience an increase in income/profits. The novelty in this research is in the margin data for each ratio used. The method used is a quantitative method that uses financial ratio analysis and the information in this research was obtained from the financial reports of the company PT. Sido Muncul Herbal Medicine and Pharmaceutical Industry Tbk. 2021 to 2023. Results of calculating financial ratios on PT's financial statements. Sidomuncul in 2021-2023 uses liquidity, solvency, activity and profitability ratios where the company can still be said to be in good condition even though there is a decrease in the ratio calculation from 2021 to 2023
Etika Bisnis Islam dalam Perilaku Blantik di Pasar Hewan Jetis Ponorogo Pancawati, Lilin; Purbasari , Verbena Ayuningsih
Nidhomiya: Research Journal of Islamic Philanthropy and Disaster Vol. 4 No. 2 (2025): Islamic Philanthropy and Disaster
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/nidhomiya.v4i2.5558

Abstract

Jetis Animal Market in Ponorogo is one of the largest traditional economic centers in the former Madiun Residency that continues to maintain a trading system involving intermediaries known as blantik. In practice, the behavior of blantik does not always fully reflect the values of Islamic business ethics, such as honesty, justice, responsibility, trustworthiness (amanah), and the prohibition of riba and gharar. Practices such as concealing the actual condition of animals and engaging in price mark-ups indicate the importance of conducting an in-depth study of Islamic business ethics within traditional market transactions. This study employed a qualitative field research approach. Data were collected through in-depth interviews with six blantik operating in the Jetis Animal Market. The data were analyzed using the interactive model of Miles and Huberman, which includes data collection, reduction, presentation, and conclusion drawing. Data validity was ensured through member checking. The findings show that most blantik have an adequate understanding of Islamic business ethics; however, their implementation tends to be situational and influenced by surrounding conditions. Principles of honesty and amanah are sometimes compromised to avoid financial losses, although honesty, justice, trustworthiness, and responsibility remain the main ethical guidelines in their business practices. Elements of riba are rarely found because transactions are conducted in cash, while gharar is minimal due to direct visual and physical access to the animals being traded. Economic pressure, price fluctuations, and market competition significantly affect ethical behavior, while social environment, market traditions, regulatory oversight, and the level of religious understanding also play important roles in shaping ethical consistency among blantik.