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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA PRIODE 2019-2022 PADA PT GUDANG GARAM Batubara, Wahyudi; Sipayung , Rizki Christian
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1671

Abstract

PT Gudang Garam Tbk is a company engaged in the manufacturing industry. Many companies are of the same type, so companies must continue to compete and maintain their businesses. The company's financial statements are the main source for conveying its financial information and other information to parties who need it. This study analyzes financial ratios and assesses company performance. The type of data that the author uses is external secondary data obtained from the Indonesia Stock Exchange (IDX). The research objective is to provide an overview of the state of the company's financial statements and to compare industry averages. From the analysis of financial statements, it can be seen whether the company is in good condition or not by using financial ratios such as the liquidity ratio to determine the company's ability to meet its current liabilities, the solvency ratio to determine the company's assets financed by total debt, the profitability ratio to determine the company's ability to generate profit, and the activity ratio to determine the company's ability to manage its assets.
Pengaruh Keterlibatan dalam Aktivitas Judi Online dan Pinjaman Online Terhadap Pengelolaan Keuangan Studi Kasus Mahasiswa Akuntansi Angkatan 2022 Universitas HKBP Nommensen Medan Tanjung, Jeremia Pernandes; Sijabat, Jadongan; Sipayung , Rizki Christian
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.16379

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keterlibatan dalam aktivitas judi online dan pinjaman online terhadap pengelolaan keuangan mahasiswa. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah mahasiswa Program Studi Akuntansi Universitas HKBP Nommensen angkatan 2022, dengan jumlah sampel sebanyak 61 responden yang diperoleh melalui teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan program Statistical Package for Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa secara parsial keterlibatan dalam aktivitas judi online tidak berpengaruh signifikan terhadap pengelolaan keuangan mahasiswa dengan nilai signifikansi sebesar 0,327 (>0,05), sedangkan pinjaman online