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Penilaian Tingkat Kesehatan Keuangan pada PT. Jasa Marga Persero Tbk Periode 2018–2022 Dhini Ramadhanty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.3195

Abstract

Assessing the level of financial health of a company is an important thing that can help evaluate the company's current and past financial position and operating results. This also does not fail to happen to State-Owned Enterprises (BUMN). To measure financial performance or health, the Ministry of BUMN has regulated it and made it an assessment standard for BUMN, which is stated in the Decree of the Minister of BUMN No. KEP-100/MBU/2002. This research aims to analyze the financial statements for the 2018–2022 period of PT. Jasa Marga Persero Tbk based on the Ministerial Decree. This research uses quantitative data measured on a numerical scale. This research uses quantitative descriptive analysis, which explains the research results in the form of financial report data related to company performance. The data is in the form of accounting information which will then be analyzed using the necessary financial ratios and can show information regarding liquidity, solvency, activity and profitability. The research results show that the assessment of the health level of PT. Jasa Marga (Persero) Tbk. 2018–2022 based on the Decree of the Minister of BUMN No. KEP-100/MBU/2002, if seen from the profitability and the liquidity ratio is considered to be getting better, while the activity and solvency ratio is considered to be less good. Apart from that, the research results also showed that the level of financial health was “not healthy,” but in 2022 the health level of PT. Jasa Marga (Persero) Tbk improved to “healthy.”
Pengenalan Pencatatan Akuntansi pada UMKM Sebagai Pengetahuan dalam Pengembangan Usaha Penyewaan Kamar dan Otomotif di Desa Pasirangin Dhini Ramadhanty; Martinus Budiantara
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 3 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i3.2777

Abstract

This article aims to discuss the introduction of accounting records in Micro, Small, and Medium Enterprises (MSMEs/ UMKM) as knowledge in developing room and automotive rental businesses in Pasirangin Village. This research uses a field study method with observation and training techniques. After conducting research, it can be concluded that MSMEs are businesses that can encourage the economic development of society. Many methods are offered in developing MSMEs, such as digitalization. However, the results of observations in the field, turned out that to develop potential and maintain the business that has been carried out, training needs to be held to maintain the quality and quantity of production produced by MSMEs. If MSMEs players receive training to develop their capabilities adequately, the MSMEs market can be optimized as a source of community economic needs that is more practical and easier to implement, especially developing room and automotive rental businesses in Pasirangin Village.
Penilaian Tingkat Kesehatan Keuangan pada PT. Jasa Marga Persero Tbk Periode 2018–2022 Dhini Ramadhanty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.3195

Abstract

Assessing the level of financial health of a company is an important thing that can help evaluate the company's current and past financial position and operating results. This also does not fail to happen to State-Owned Enterprises (BUMN). To measure financial performance or health, the Ministry of BUMN has regulated it and made it an assessment standard for BUMN, which is stated in the Decree of the Minister of BUMN No. KEP-100/MBU/2002. This research aims to analyze the financial statements for the 2018–2022 period of PT. Jasa Marga Persero Tbk based on the Ministerial Decree. This research uses quantitative data measured on a numerical scale. This research uses quantitative descriptive analysis, which explains the research results in the form of financial report data related to company performance. The data is in the form of accounting information which will then be analyzed using the necessary financial ratios and can show information regarding liquidity, solvency, activity and profitability. The research results show that the assessment of the health level of PT. Jasa Marga (Persero) Tbk. 2018–2022 based on the Decree of the Minister of BUMN No. KEP-100/MBU/2002, if seen from the profitability and the liquidity ratio is considered to be getting better, while the activity and solvency ratio is considered to be less good. Apart from that, the research results also showed that the level of financial health was “not healthy,” but in 2022 the health level of PT. Jasa Marga (Persero) Tbk improved to “healthy.”