Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen dan Akuntansi
Risa Watti
Universitas Wijaya Kusuma Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALISIS KINERJA KEUANGAN MELALUI PENDEKATAN RASIO KEUANGAN SEBAGAI DASAR PENGAMBILAN KEPUTUSAN MANAJERIAL PADA PT AMARI OPHELOS LARUNDA INDONESIA PERIODE 2021–2024 Jesicha Angreini Slamet; Risa Watti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2025): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0zc6tj61

Abstract

Financial performance evaluation is an important aspect in determining the sustainability and effectiveness of a company's operational activities. This study aims to analyze the financial performance of PT Amari Ophelos Larunda Indonesia during the 2021–2024 period using financial ratio analysis as a basis for managerial decision-making. The research employed a quantitative descriptive approach utilizing secondary data obtained from the company's financial statements, including balance sheets and income statements. The analysis consisted of liquidity ratios represented by Current Ratio and Quick Ratio, solvency ratios represented by Debt to Asset Ratio and Debt to Equity Ratio, activity ratios represented by Inventory Turnover and Total Asset Turnover, and profitability ratios represented by Net Profit Margin and Return on Assets. The findings indicate that the company's liquidity level remained relatively adequate in fulfilling short-term obligations despite fluctuations throughout the observation period. Solvency ratios suggest that the company maintained a manageable level of debt financing. Activity ratios reveal that asset utilization was not fully optimized, while profitability ratios demonstrate fluctuations in the company's ability to generate profits. Overall, the financial performance of PT Amari Ophelos Larunda Indonesia during 2021–2024 can be categorized as fairly good, although improvements in asset management efficiency and profitability are still required to support sustainable business growth and managerial decision-making.
The Role of Green Innovation Capabilities on The Relationship Between Total Quality Management And Sustainability Performance of Small And Medium Manufacturing Industry In Surabaya Djojo Diharjo; Risa Watti; Nurul Azizah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9660

Abstract

This study aims to analyze the structural relationship between Total Quality Management (TQM) and corporate sustainability performance, with green innovation capabilities as a mediating variable, in the manufacturing industry of Small and Medium Enterprises (SMEs) in Surabaya. This study emphasizes the importance of TQM implementation and green innovation capabilities in driving organizational sustainability practices. The research method uses Structural Equation Modeling–Partial Least Squares (SEM-PLS). TQM is measured across four dimensions: product control management, process control management, vendor quality management, and customer relationship improvement. Corporate sustainability performance is measured through three dimensions, namely environmental, economic, and social sustainability, while green innovation capabilities are measured through green product innovation and green process innovation. The results show that TQM practices directly influence corporate sustainability performance across all dimensions and act as an antecedent of green innovation capabilities. Furthermore, green innovation capabilities are shown to mediate the relationship between TQM practices and corporate sustainability performance at both the construct and dimension levels. These findings indicate that TQM can be a holistic approach in improving the sustainability of small and medium industrial companies and building an innovative culture that encourages the creation of a circular social economy.
Co-Authors Djojo Diharjo Jesicha Angreini Slamet Nurul Azizah