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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi, Manajemen dan Bisnis Digital
Finanty Yolanda
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Financial Performance Analysis Of Pt. Smartfren Telecom Tbk Using The Profitability And Solvability Ratio Approach From 2020 To 2024 Annisa Nur Ramadhani; Aulia Pasaribu; Dini Syarafina; Finanty Yolanda; M. Rafi Akbar Dirja; Priskila Tafonao; Yohana Pangaribuan; Anggi Pratama Nasution
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10551

Abstract

This study aims to analyze the financial performance of PT Smartfren Telecom Tbk during the period 2020–2024. The analysis is conducted using two approaches, namely profitability ratios and solvency ratios. The profitability ratios examined include Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). Meanwhile, the solvency ratios analyzed are the Debt to Asset Ratio (DAR) and the Debt to Equity Ratio (DER). This research employs a descriptive quantitative method, using secondary data obtained from the annual financial statements published by the Indonesia Stock Exchange (IDX). The results of the study indicate that the company’s profitability performance, as measured by NPM, ROA, and ROE, consistently falls into the Very Poor category. This condition is influenced by the impact of the COVID-19 pandemic and high operating expenses, although the company recorded a profit in 2022. In contrast to profitability, the solvency ratios, namely DAR and DER, show a significant improving trend, particularly in 2024, when the company successfully reduced its debt and strengthened its capital structure.
PERAN KECERDASAN BUATAN (AI) DALAM MENDUKUNG KEBERLANJUTAN EKONOMI DAN BISNIS STUDI KASUS: GOTO GROUP INDONESIA Natasya Rotua Nababan; Meiga Nidya Sari; Priskilla Tafonao; Rahmi Rahmi; Hilda Natasya Aurellya; Fauzi Arbian; Julia Meilany Tumangger; Gihon Valentino Sihombing; Finanty Yolanda; Alfira Dwi Sulistyani; Anisa Nur Ramadhani; Sarah Ismail; Sopi Agustin Br Pinem; Ruvus Tri Sofiyani Zebua; Ricky Daniel Hutabarat
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 13, No 5 (2026): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v13i5.2026.%p

Abstract

Penelitian ini bertujuan untuk menganalisis peran tata kelola perusahaan dalam penerapan kecerdasan buatan serta dampaknya bagi keberlanjutan usaha pada GoTo Group. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa penerapan tata kelola perusahaan yang baik menjadi landasan penting agar kecerdasan buatan dapat dimanfaatkan secara aman, transparan, dan bertanggung jawab, sekaligus membantu memperkuat kualitas pengelolaan usaha serta hubungan harmonis dengan para pemangku kepentingan. Kesimpulannya, integrasi antara tata kelola yang kuat dengan teknologi kecerdasan buatan mampu mendorong pertumbuhan bisnis yang stabil serta memberikan manfaat luas bagi dimensi sosial masyarakat.
Co-Authors Alfira Dwi Sulistyani Anggi Pratama Nasution Anisa Nur Ramadhani Annisa Nur Ramadhani Aulia Pasaribu Dini Syarafina Fauzi Arbian Gihon Valentino Sihombing Hilda Natasya Aurellya Julia Meilany Tumangger M. Rafi Akbar Dirja Meiga Nidya Sari Natasya Rotua Nababan Priskila Tafonao Priskilla Tafonao Rahmi Rahmi Ricky Daniel Hutabarat Ruvus Tri Sofiyani Zebua Sarah Ismail Sopi Agustin Br Pinem Yohana Pangaribuan