Lajagoe Journal of Management and Business
Vol 2 No 1 (2024): Hal. 132-196

FINANCIAL PERFORMANCE BEFORE AND AFTER THE IMPLEMENTATION OF GOVERNMENT REGULATION NUMBER 109 OF 2012 AT PT. GUDANG GARAM Tbk. DANPT. HM SAMPOERNA Tbk.

Karmila, Karmila (Unknown)



Article Info

Publish Date
23 Apr 2024

Abstract

The purpose of this research is to find out whether the Financial Performance of PT. Gudang Garam Tbk. and PT. HM Sampoerna Tbk. experienced a decline after the implementation of Government Regulation Number 109 of 2012. Data analysis used in this research used quantitative descriptive methods by comparing financial ratios consisting of liquidity, solvency, activity and profitability ratios. The research results show that the financial performance of PT. Gudang Garam Tbk. and PT. HM Sampoerna Tbk. tended to decline after the implementation of Government Regulation Number 109 of 2012.

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Journal Info

Abbrev

lajumen

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

LAJUMEN: Lajagoe Journal of Management and Business is expected in the future to be developed as a means of disseminating information and scientific development for lecturers, students, and the general public as well as experts and practitioners in the fields of management and business economics. ...