Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Journal of Artificial Intelligence and Digital Business Indonesian Journal of Accounting and Financial Technology (CRYPTO)
Saibatul Aslamiyah
Universitas Bina Sarana Informatika
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Relevance and Reliability of Accounting Information in PT. Timah Tbk Financial Reports: Implications for Economic Decision Making Putri Pudiyanti; Putri Dwi Rahmadani; Rizky Lilah Amalia; Saibatul Aslamiyah; Sylfiah Mau’izah
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i1.121

Abstract

This study aims to examine the quality of accounting information within the framework of decision-making theory with a case study of PT Timah Tbk. Amidst increasingly complex modern business challenges, the accuracy and relevance of accounting information are crucial in supporting effective managerial decisions. This study uses qualitative methods by analyzing financial documents, reviewing relevant literature, and reviewing secondary data from trusted references. The results of the study indicate that the accounting information presented by PT Timah Tbk in the 2018–2019 period does not fully reflect the actual condition of the company. There were indications of data inconsistencies, revisions to financial reports, and allegations of manipulation, which led to misperceptions by investors and other stakeholders. This case also shows that weak external supervision and regulatory systems have exacerbated the impact, with estimated state losses reaching hundreds of trillions of rupiah. These findings indicate that in order for the decision-making process to run rationally and accountably, accounting information must be supported by good corporate governance and a trusted supervision system.
Liquidity, Solvability, Profitability Analysis of JRPT (2021-2025) Ayu Nilamsari; Heni Devita; Saibatul Aslamiyah; Sylfiah Mau`izah; Sofi Siti Sofiah; Zahro Zaqiyatul Widia; Herayati Herayati
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11444

Abstract

This study analyzes the financial performance of PT Jaya Real Property Tbk (JRPT) during the 2021–2025 period through liquidity, solvency, and profitability ratios. The research applies a descriptive quantitative method using secondary data obtained from the company’s annual financial statements. Liquidity is evaluated through the Current Ratio (CR) and Quick Ratio (QR), solvency through the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and profitability through Return on Assets (ROA) and Return on Equity (ROE). The calculated ratios are compared annually to identify changes in short-term payment capacity, capital structure, financial risk, and the efficiency of asset and equity utilization. The results show that JRPT’s liquidity fluctuated, with its weakest position occurring in 2023 when the CR reached 0.87 and the QR reached 0.13. Liquidity subsequently recovered, as the CR increased to 1.25 and the QR to 0.38 in 2025. Solvency improved consistently, indicated by the decline in DAR from 30.60% to 27.56% and DER from 43.53% to 38.04%. Profitability also strengthened, with ROA rising from 7.13% to 8.71% and ROE from 10.27% to 12.03%. These findings indicate that JRPT maintained a relatively healthy capital structure, reduced its dependence on debt, and improved its capacity to generate returns. Nevertheless, the low quick ratio requires continued attention because a substantial portion of current assets remains tied to property inventories. Overall, JRPT demonstrated resilient and improving financial performance despite property-sector uncertainty.
Co-Authors Ayu Nilamsari Heni Devita Herayati Putri Dwi Rahmadani Putri Pudiyanti Rizky Lilah Amalia Sofi Siti Sofiah Sylfiah Mau`izah Sylfiah Mau’izah Zahro Zaqiyatul Widia