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All Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Journal of Accounting and Finance
Ari Ayu
Prodi Akuntansi, Universitas Ichsan Sidenreng Rappang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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BRI FINANCIAL PERFORMANCE ANALYSIS USING PROFITABILITY AND SOLVENCY RATIO POST COVID 2021-2023 Rika Amalia; Romy Nugraha; Ari Ayu
Journal Of Accounting And Finance Vol 1 No 1 (2024): Hal, 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

This study aims to determine the financial performance of PT. Bank Rakyat Indonesia after Covid whether it is healthy and analyzed using profitability and solvency ratios. The method used is quantitative descriptive and the data collection technique is documentation technique. The population used in this study is all financial reports of PT. Bank Rakyat Indonesia listed on the Indonesian Stock Exchange and the sampling technique used is the purposive sampling method. The results of the study show the financial performance of PT. Bank Rakyat Indonesia (Persero) Tbk for the period 2021-2023 based on the solvency ratio measured by the Capital Adequacy Ratio, the results of the analysis fluctuate because risk-weighted assets fluctuate and are not balanced by capital growth. Financial performance based on the results of the profitability ratio analysis measured by Return On Asset shows a very healthy condition because it is able to continue to increase assets, the results of the Return On Equity analysis in 2021 are less healthy but in 2022-2023 it has started to improve and based on the results of the Net Profit Margin analysis shows a very healthy condition because the company is able to increase net profit every year.
PENERAPAN METODE FULL COSTING DALAM MENGHITUNG HARGA POKOK PRODUKSI PADA UMKM DI DESA BONTOSUNGGU, BONTOHARU, KEPULAUAN SELAYAR Ari Utomo Saputra; Ari Ayu; Nurul Alfaina; Bondo Bondo; Viki Wahyudi; Rini Apriani
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.296

Abstract

This study aims to analyze the application of the Full Costing method in calculating the cost of goods manufactured (COGM) among MSMEs in Bontosunggu Village, Bontoharu District, Selayar Islands. Most MSMEs still use simple calculation methods that only include raw materials and direct labor, while indirect costs such as electricity, depreciation, transportation, and rent are often ignored. This condition results in selling prices that do not reflect actual costs, leading to thin profit margins and even potential losses. The research employs a descriptive qualitative approach using in-depth interviews, observations, and document triangulation. Informants consist of MSME actors in the food and craft sectors as well as representatives from related government agencies. Data were analyzed thematically using a contingency theory framework to assess the suitability of the Full Costing method with the characteristics of island-based MSMEs. The findings indicate that MSME actors have limited understanding of cost structure and financial recording, while selling prices are determined based on market trends rather than cost calculations. However, there is strong enthusiasm to learn better accounting and record-keeping systems. The application of Full Costing is considered relevant but needs to be simplified to match MSME capacity. The study concludes that a simplified adaptation of the Full Costing method can improve the accuracy of COGM calculation, profitability, and MSME competitiveness in a sustainable manner.
Co-Authors Ari Utomo Saputra Bondo Bondo Nurul Alfaina Rika Amalia Rini Apriani Romy Nugraha Viki Wahyudi