Alwi Alwi
Sekolah Tinggi Ilmu Ekonomi Bima, Indonesia

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Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT. Astra Internasional, Tbk Nuristiqamah isti; Alwi Alwi; Aliah Pratiwi
Sharing: Journal of Islamic Economics Management and Business Vol. 4 No. 2 (2025): Desember 2025
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v4i2.49989

Abstract

This study aims to analyze the financial performance of PT Astra International Tbk using a financial ratio analysis approach. The financial ratios analyzed include liquidity, solvency, activity, and profitability ratios. This research is a descriptive study with a quantitative approach, utilizing annual financial statements of PT Astra International Tbk that are officially published through the Indonesia Stock Exchange. The results of the analysis indicate that the company’s liquidity ratios are in a fairly good category, reflecting its ability to meet short-term obligations. The solvency ratios show that the company’s dependence on debt remains under control, resulting in relatively low financial risk. The activity ratios indicate that the effectiveness of the company in utilizing assets to generate sales is still fluctuating. Meanwhile, the profitability ratios show fairly good performance, although there is a decline in certain periods. Overall, the financial performance of PT Astra International Tbk can be considered fairly stable and sound. However, the company needs to continuously improve the effectiveness of asset management and maintain profitability in order to remain competitive amid market dynamics.
Analisis Pengaruh Biaya Operasional Pendapatan Operasional Dan Net Profit Margin Terhadap Pertumbuhan Laba Pada Bank Mandiri Marangga Mantika; Alwi Alwi; Nafisah Nurulrahmatia
Sharing: Journal of Islamic Economics Management and Business Vol. 4 No. 2 (2025): Desember 2025
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v4i2.50178

Abstract

This study aims to analyze the effect of operating costs, operating income, and Net Profit Margin (NPM) on profit growth at PT Bank Mandiri (Persero) Tbk. The study uses secondary data in the form of annual financial statements, which are analyzed using a quantitative approach. The analytical methods employed include multiple linear regression, partial testing (t-test), simultaneous testing (F-test), and the coefficient of determination to measure the contribution of each variable to profit growth. The results indicate that operating costs have a negative and significant effect on profit growth, suggesting that an increase in operating costs can reduce the bank’s profitability performance. In contrast, operating income and Net Profit Margin (NPM) have a positive and significant impact on profit growth, indicating that higher operating income and efficient profit management play an important role in improving the company’s financial performance. Simultaneously, operating costs, operating income, and NPM have a significant effect with a substantial contribution to profit growth, while the remaining variation is explained by other factors outside the research model. These findings emphasize the importance of cost efficiency, increasing operating income, and strengthening profit margins to ensure Bank Mandiri remains competitive in the increasingly intense national banking industry.