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Analysis Effectiveness Sipd In Regional Development Nurmayani; Ananda, Nelva; Salsabilah, Sabrina; View, Jessica Bi Yolanda; A.Sitorus, Mahza Dumoli; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.102

Abstract

Abstract:. The Regional Government Information System (Sistem Informasi Pemerintahan Daerah – SIPD) serves as an integrated system that supports local governments in carrying out planning, budgeting, and reporting processes. Through the implementation of SIPD, regional government data become more integrated, enabling resource management to be conducted in a transparent and accountable manner in order to achieve more effective regional development. Based on Ministry of Home Affairs Regulation Number 77 of 2020 concerning the Technical Guidelines for Regional Financial Management, the management of regional finances is required to be carried out through information systems covering the stages of planning, budgeting, implementation, administration, reporting, and accountability. This study aims to analyze the extent to which SIPD is utilized and accepted by users, as well as to assess its effectiveness by examining in depth the value of its benefits for the central government in terms of data integration, for local governments in accelerating development processes, and for the public in enhancing transparency of public services. Using a descriptive qualitative method based on a review of relevant literature, this study applies the Technology Acceptance Model (TAM) as its analytical framework. The expected results are to describe the role of SIPD in accelerating regional development and optimizing data integration among the central government, local governments, and the community
Analysis Of Financial Performance Based On Profitability Ratio, Liquidity Ratio, Solvency Ratio, And Market Value Ratio At PT Gudang Garam Tbk In 2020–2024 Ananda, Nelva; Amri, Rifki Hairul Amri; Hajar, Siti; Zalfa, Nadhira; Anwar, Khairul; Yusro, Laila; Nasution, Anggi Pratama
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.118

Abstract

This study aims to analyze the financial performance of PT. Gudang Garam Tbk for the 2020-2024 period uses financial ratio analysis which includes profitability ratio, liquidity ratio, solvency ratio, and market value ratio. The research data is obtained from the company's annual financial statements published on the Indonesia Stock Exchange. The analysis method used is a quantitative descriptive analysis by calculating Current Ratio, Quick Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Return on Asset, Return on Equity, Net Profit Margin, Earning Per Share, Price Earning Ratio, and Price to Book Value in the financial performance report of PT. Gudang Garam Tbk which is listed on the Indonesia Stock Exchange (IDX) for the period of 2020 to 2024. The results of the ratio calculation from the financial statements will be interpreted to describe the company's profitability, liquidity, solvency, and market value. The results of the study show that the profitability ratio has decreased drastically with ROA decreasing from 10% (2020) to 1% (2024), ROE from 13% to 2%, and NPM from 6.6% to 0.9%, this states that the Company is in poor financial condition, with the risk of long-term financial difficulties if not addressed immediately. The Company's liquidity ratio fluctuates with the Current Ratio ranging from 183.2%-291.2%, which states that the Company has much larger current assets than current liabilities, specifically indicating very strong liquidity. The solvency ratio shows an improving capital structure in 2024 with a decrease in DAR to 27.1% and DER to 37.1%. The market value ratio shows a negative trend with EPS falling from 397.4% to 50.9%, PER increasing to 26.0%, and PBV decreasing to 0.4%, Where the company's financial health declined sharply, but its valuation in the stock market became expensive relative to its profits. This study concludes that PT. Gudang Garam Tbk faces serious challenges in maintaining profitability which may be caused by strict regulations in the tobacco industry, increasing cigarette excise, and changes in consumer behavior