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Pengaruh CR, DAR, Dan TATO Terhadap ROA Pada PT. Bukit Asam Tbk Periode 2010-2022 Ghina Khansa, Sherina; Susilo Jahja, Adi
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 2 No 2 : Desember (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan
Publisher : Shofanah Media Berkah

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Abstract

Company performance is displayed through financial reports. Company success can also be measured using financial ratios. In accordance with industry standards, a good performing company must have an average ROA value of 30%. This research aims to analyze the influence of the current ratio (CR), debt to asset ratio (DAR), total asset turnover (TATO) and return on assets (ROA) on the company PT. Bukit Asam Tbk (PTBA) for the 2010-2022 period. This research was conducted using descriptive quantitative methods using secondary data in the form of PTBA financial results reports. The analysis techniques used are descriptive analysis, hypothesis testing, and multiple linear regression testing using IBM SPSS 23. The results of the research show that the current ratio (X1) partially has no significant effect on ROA (Y), the debt to asset ratio (X2) partially does not have a significant effect on ROA (Y) and total asset turnover (X3) partially has a significant effect on ROA (Y) in PTBA for the 2010-2022 period. CR, DAR, TATO stimulantly have a positive and significant effect on return on assets (Y) in PTBA for the 2010-2022 period with a value of with a significant value of 0.035.
Pengaruh Likuiditas, Leverage, Dan Pertumbuhan Penjualan Terhadap Financial Distress Perusahan Otomotif Irsa Muna, Chasyta; Gustary, Melly; Chyntia; Susilo Jahja, Adi
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 2 No 2 : Desember (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan
Publisher : Shofanah Media Berkah

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Abstract

This study aims to understand the relationship between financial difficulty, liquidity, leverage, and sales growth in manufacturing companies in various industries. This study will focus on Bursa Efek Indonesia-listed automotive and component subsectors. Companies listed in BEI from 2020 to 2022 are the focus of research. Purposive sampling is used to choose samples from companies that meet criteria. Using descriptive statistics and linier berganda analysis, data is analysed. This study shows a link between sales growth, leverage, and liquidity in the financial crisis. The Bursa Efek Indonesia subsector otomotif and component companies see a positive impact from leverage on financial distress, while likuidity and parsial growth have negative effects.
Pengaruh CR, DAR Dan DER Terhadap NPM Pada PT Perusahaan Gas Negara Tbk Periode 2013-2022 Aprilia; Ernia Missa, Eka; Susilo Jahja, Adi
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 2 No 2 : Desember (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan
Publisher : Shofanah Media Berkah

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The purpose of this study is to determine the effect of current ratio (CR), debt to asset ratio (DAR) and debt to equity ratio (DER) on net profit margin (NPM) of PT Perusahaan Gas Negara Tbk. In terms of net profit margin (NPM), current ratio (CR), debt to asset ratio (DAR), and debt to equity ratio (DER), the company's financial performance is evaluated analytically for several years,The financial statements of PT Perusahaan Gas Negara are the source of research data. One type of research conducted is quantitative research. The results showed that the current ratio (CR), debt to equity ratio (DER), and debt to asset ratio (DAR) partially did not have a significant effect on net profit margin (NPM). Simultaneously, the current ratio (CR), debt to equity ratio (DER), and debt to asset ratio (DAR) have a significant effect on net profit margin (NPM). In summary, in several time periods PT Perusahaan Gas Negara showed growth in the current ratio, debt to asset ratio, and debt to equity ratio. Company management can leverage the findings of the analysis to guide better financial resource management decisions that will improve the company's financial performance in the future.
Analisis Perbandingan Kinerja Keuangan Sebelum Dan Setelah Masa Pandemi Covid-19 (Studi Kasus Pada Pemerintah Daerah Provinsi Kalimantan Barat) Widasari, Rieke; Susilo Jahja, Adi
BULLET : Jurnal Multidisiplin Ilmu Vol. 2 No. 6 (2023): BULLET : Jurnal Multidisiplin Ilmu (INPRESS)
Publisher : CV. Multi Kreasi Media

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Abstract

The changes in the working system during the Covid-19 pandemic have had a significant impact on local governments. One of the areas affected is the financial performance of regional governments. In addressing the challenges posed by the Covid-19 pandemic, governments need budget implementation strategies to ensure the stability of financial performance. This research aims to analyze and compare the financial performance of West Kalimantan Province before and after the Covid-19 pandemic (from 2019 to 2022). The study employs a quantitative descriptive method by observing five financial performance indicators of local governments. The ratios used include the fiscal decentralization ratio, regional financial independence ratio, effectiveness ratio of local own-source revenues (PAD), efficiency ratio, harmony ratio, and growth ratio. The research results indicate that, overall, West Kalimantan Province has performed relatively well in terms of financial management. However, there are aspects of finance that experienced a significant decline during the Covid-19 pandemic.
Analisis Faktor-Faktor yang Berpengaruh Terhadap Pelaksanaan Kewajiban Pihak Pelapor Kepada PPATK Riskafina Kusuma, Aulia; Susilo Jahja, Adi
BULLET : Jurnal Multidisiplin Ilmu Vol. 2 No. 6 (2023): BULLET : Jurnal Multidisiplin Ilmu (INPRESS)
Publisher : CV. Multi Kreasi Media

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Abstract

The objective of this research is to assess the impact of return on assets (ROA), return on equity (ROE), and the Reporting Party's training score on PPATK e-learning on the Reporting Party's compliance in carrying out reporting obligations. The findings indicated that the classical assumption test was satisfied in this investigation. The derived multiple linear regression formula is Y = 427.246 – 162.485 X1 + 12.188 X2 – 373.092 X3 + e. The R2 coefficient of determination of 0.757 indicates that the independent variables ROA, ROE, and training score on the number of late Transactions Report (TR) affect 75.7%. The remaining 24.3% was impacted by variables not examined in this research. The partial test shows that the ROA and PPATK e-learning training score have a significant effect on the level of compliance of the Reporting Party in submitting TR in a timely manner. However, the ROE variable does not show any influence on the level of compliance of the Reporting Party in delivering TR in a timely manner. The simultaneous test shows that the ROA, ROE, and score  of PPATK e-learning training have a significant effect on the compliance of the Reporting Party in the timely delivery of TR.