cover
Contact Name
Aris Indriyanti, S.Pd., M.Pd.
Contact Email
aris@stieykp.ac.id
Phone
+6281328025208
Journal Mail Official
primaekonomika@stieykp.ac.id
Editorial Address
Jl. Godean Km 3 Tambak Yogyakarta
Location
Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Prima Ekonomika : Jurnal Ekonomi dan Bisnis
ISSN : 20870817     EISSN : 26214148     DOI : 10.37330/prima-ekonomika
Jurnal Prima Ekonomika merupakan jurnal ilmiah berkala tentang ekonomi dab bisnis. Frekuensi terbit setiap 6 bulan.
Articles 128 Documents
PENGARUH ORANG (PEOPLE), BUKTI FISIK (PHYSICAL EVIDENCE) DAN PELAYANAN (PROCESS) TERHADAP KEPUTUSAN PASIEN UNTUK MELAHIRKAN DI RUANG BERSALIN RUMAH SAKIT RAJAWALI CITRA Susanti, Wahyu Febri Eka; Murtini, Mukti
PRIMA EKONOMIKA Vol. 15 No. 2 (2024): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i2.239

Abstract

ABSTRACT This study means to decide the impact of people, physical evidence,and process on patient decisions. The sample of this study used 100respondents who came from patients who had given birth in the deliveryroom at Rajawali Citra Hospital. This type of quantitative research usesobservation methods and field surveys by determining several variable from the object under study and then making measurement instruments. The data analysis method used was tested using SPSS software version20.0. The results of the research on partial hypothesis testing stated: (1)The person variable partially did not significantly influence patient decisionsby 7.8%. (2) The physical evidence variable partially does not significantlyinfluence the patient's decision by 66.4%. (3) The process variable partiallyhas a significant influence on the patient's decision by 0%. While theresults of the simultaneous testing of the F test can be concluded that thevariables of people, physical evidence, and processes have a significanteffect on the patient& decision to give birth at Rajawali Citra Hospital. Thecoefficient of determination R² is obtained by 15.2%, patient decisions areinfluenced by the three independent variables, namely people, physicalevidence, and process. While the remaining 84.8% is influenced byunknown variables.Keywords : Physical Evidence; Patient Decision; Person; Process;Rajawali Citra Hospital
PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK (Studi Kasus pada UMKM Kabupaten Klaten): (Studi Kasus pada UMKM Kabupaten Klaten) Kundala, Manendha Maganitri; Kase, Joni Jerilius; Setyowati, Hasanah
PRIMA EKONOMIKA Vol. 15 No. 2 (2024): Prima Ekonomika
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i2.240

Abstract

This study aims to determine the effect of taxpayer awareness on taxpayer compliance inpaying taxes and the effect of knowledge and understanding of tax regulations ontaxpayer compliance in paying taxes. The method used is quantitative research with theobject of research being Micro, Small and Medium Enterprises (MSMEs) in KlatenRegency with 110 respondents obtained. The results of the study showed that the taxawareness variable (X1) had a significant positive impact on tax compliance of MSMEsrecorded in Klaten Regency. The first hypothesis was accepted by the research data,namely that tax awareness had a positive impact on MSME tax compliance. Then, thetax knowledge variable (X2) had a significant positive impact on MSME taxcompliance recorded in Klaten Regency. The second hypothesis was accepted or supportedby the research data, namely that tax knowledge had a positive impact on MSME taxcompliance. In conclusion, there is a good relationship between "Taxpayer Awareness"and "Tax Knowledge" which play a major role in increasing "Tax Compliance" inMSMEs in Klaten Regency. Managing and increasing tax awareness and knowledgetax among MSME taxpayers can be effective steps in efforts to increase the level of taxcompliance in the region.Keywords: Taxpayer; Taxpayer Awareness; Tax Knowledge
ANALISIS PERCEIVED VALUE KONSUMEN TERHADAP eWOM DENGAN ATTITUDE DAN SATISFACTION SEBAGAI MEDIASI PADA PERILAKU BELANJA TIKTOK SHOP PUTRI, ANGGUN ANGGITA KINASIH SUNOWO
PRIMA EKONOMIKA Vol. 15 No. 2 (2024): Prima Ekonomika
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i2.245

Abstract

The development of digital technology has caused a shift in the way consumers search for information and make purchases. One of them is through e-commerce platforms such as TikTok Shop. However, in its development, there are various problems that arise related to transactions at TikTok Shop. This problem can certainly cause consumer dissatisfaction with TikTok Shop. Based on previous research, consumer dissatisfaction can affect negative eWOM which will have an impact on consumer value perceptions of TikTok Shop. This study aims to test the effect of perceived value on e-WOM with consumer attitudes and satisfaction as mediating variables on TikTok Shop consumers. This study uses a quantitative descriptive and explanatory approach and the sample of this study is consumers who have shopped at TikTok Shop with a non-probability sampling method and purposive sampling technique. By using 205 respondents, the data analysis used Structural Equation Modeling through AMOS. The results of the study showed that perceived value had a significant positive effect on attitudes, satisfaction and eWOM, while attitudes had a significant negative effect on eWOM and satisfaction had a significant positive effect on eWOM. Keywords: Perceived Value ; Attitude; Satisfaction; eWOM ;Tiktok Shop
SINTESA PERAN DSS (SISTEM PENDUKUNG KEPUTUSAN) DALAM MANAJEMEN DAN PERKEMBANGANANNYA DI PERUSAHAAN Indriyanti, Aris
PRIMA EKONOMIKA Vol. 15 No. 2 (2024): Prima Ekonomika
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i2.249

Abstract

DSS impacts decision making in a company, using a focus on planning and the use of strategic tools. DSS has a large and diverse impact on a company's development. Strategy formulation requires an accurate picture of the competitive environment to adapt quickly and to secure new opportunities (Ofori & Atiogbe 2012). In corporate strategy and operations, resulting in product changes, the implementation of new and more dynamic DSS systems can lead to a rethinking of the strategic tools used by senior management and the definition of new long-term strategic objectives. In conclusion, the cultural predisposition to adopt DSS has a determining influence during strategic planning and operations; because the strategy for DSS has to be more than just implementing technological changes it actually has to be in place before the adoption of new technology is considered demanding commitment from the senior management team as well as the operational side of the Company Keywords: DSS, Management, Technological development
PENGARUH MOTIVASI KERJA KOMPENSASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DI PT. TARU MARTANI 1918 YOGYAKARTA Setiawan, Edi; Yabukon, Rayen
PRIMA EKONOMIKA Vol. 15 No. 2 (2024): Prima Ekonomika
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i2.238

Abstract

This research aims to determine the strong influence of WorkMotivation, Compensation, and Work Environment on EmployeePerformance at PT. Taru Martani 1918 Yogyakarta.This type of research uses quantitative research methods. Thepopulation in this study were all employees of PT. Taru Martani 1918Yogyakarta, namely 206 employees and the sample in this study weresome employees of PT. Taru Martani 1918 Yogyakarta, namely 70employees. This research uses primary data sources by distributingquestionnaires directly where respondents only choose the answersprovided. The analytical tests used in this research are researchinstrument tests, classical assumption tests, multiple linear regressionanalysis tests, t and F hypothesis tests, R correlation coefficient tests, andcoefficient of determination tests.The results of the F test show a significant F value of 0.000 <0.05 anda correlation coefficient value of R Square of 0.920. Thus, it can beconcluded that the variables Work Motivation, Compensation and WorkEnvironment have a strong and significant influence on the performance ofPT employees. Taru Martani 1918 Yogyakarta, so H1 is accepted. Basedon the results of the t test, the Work Motivation variable (X1) shows asignificance value of 0.000 < 0.05, so that the Work Motivation variablehas a significant effect on Employee Performance, so H2 is accepted. TheCompensation Variable (X2) shows a significance value of 0.000 < 0.05,so that the Compensation variable has a significant effect on EmployeePerformance, so H3 is accepted. The Work Environment variable (X3)shows a significance value of 0.007 <0.05, so that the Work Environmentvariable has a significant effect on Employee Performance, so H4 isaccepted. The correlation coefficient R is 0.959, which means that theRayen & Edi - Pengaruh Motivasi Kerja, Kompensasi dan LingkunganPage 2independent variable and the dependent variable show a very strongrelationship. The coefficient of determination (Adjusted R Square) obtainedan Adjusted R Square value of 0.917 or 91.7% and the remaining 8.3%was influenced by other variables not examined in this research.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, PROFIBILITAS DAN AKTIVITAS UNTUK MENILAI KINERJA KEUANGAN (Studi Kasus Pada PT. Astra Agro Lestari Tbk Yang Terdaftar Di Bursa Efek Indonesia) Periode 2017-2022: (Studi Kasus Pada PT. Astra Agro Lestari Tbk Yang Terdaftar Di Bursa Efek Indonesia) Periode 2017-2022 Setyawan, Erwin Budi; Muji Astuti, Rina Mawarti; Oktavianus, Ferdi
PRIMA EKONOMIKA Vol. 15 No. 2 (2024): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i2.209

Abstract

Abstrak Penelitian membasahas tentang terjadinya penurunan laba pada tahun 2017-2019 sedangkan pendapatan mengalami kenaikan dan dilihat dari aset, liabilitas dan ekuitas juga mengalami kenaikan. Tujuan penelitian ini adalah untuk mengetahui dan menjelaskan kinerja keuangan, serta mengetahui apakah PT Astra Agro Lestari Tbk Periode 2017-2022 dilihat dari rasio likuiditas, solvabilitas, aktivitas dan profitabilitas, merupakan perusahaan yang sehat sebagai perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI). Jenis penelitian yang digunakan adalah library risearch (penelitian pustaka) dengan menggunakan metode deskriptif kuantitatif. Penelitian dilakukan pada PT Astra Agro Lestari Tbk yang diakses melalui situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan juga situs resmi laporan annual meeting resmi PT Astra Agro Lestari Tbk yaitu http://astra-agro.co.id. Teknik pengumpulan data penelitian melalui dokumentasi yaitu berupa data keuangan PT Astra Agro Lestari Tbk periode 2017-2022. Hasil penelitian dilihat dari Rasio Likuiditas pada PT Astra Agro Lestari Tbk, dapat disimpulkan kinerja keuangan perusahaan dilihat dari current ratio, quick ratio dan cash ratio, menunjukan bahwa PT Astra Agro Lestari Tbk adalah perusahaan yang mampu dalam menjamin kewajiban lancarnya. Dilihat dari Rasio Solvabilitas menggunakan total debt to asset, dan total debt to equity ratio pada PT Astra Agro Lestari Tbk menunjukan cukup baik dalam melakukan pembiayaan dengan menggunakan ekuitasnya. Berdasarkan analisis rasio aktivitas dengan menggunakan asset turnover ratio, receivable turnover ratio, inventory turnover ratio Pada PT Astra Agro Lesatri Tbk tahun 2017 – 2022, disimpulkan bahwa kinerja keuangan pada perusahaan cukup efektif dalam penagihan piutangnya, hal ini terlihat dari trend fluktuasi yang cukup stabil sehingga dalam hal ini kemampuan perusahaan dari rasio aktivitas cukup baik. Berdasarkan analisis rasio profibilitas dengan menggunakan gross profit margin, net profit margin, return on investment, return on equity, pada PT Astra Agro Lestari Tbk tahun 2017 – 2022, disimpulkan bahwa kinerja keuangan perusahaan tidak cukup baik karena terjadi trend fluktuasi naik turun yang tidak stabil, dan belum pernah mencapai standar rasio industri pada periode 6 tahun tersebut. Kata Kunci : Kinerja Keuangan, Rasio Likuiditas, Rasio Solvabilitas, Rasio Aktivitas Dan Rasio Profitabilitas. ABSTRACT The problem in this research is that there was a decline in profits in 2017–2019, while income increased and assets, liabilities, and equity also increased. The aim of this research is to determine and explain financial performance as well as find out whether PT Astra Agro Lestari Tbk for the 2017–2022 period, seen from its liquidity, solvency, activity, and profitability ratios, is a healthy company as a company listed on the Indonesia Stock Exchange (BEI). The type of research used is library research using quantitative descriptive methods. Research was conducted at PT Astra Agro Lestari Tbk, which was accessed via the official website of the Indonesia Stock Exchange, namely www.idx.co.id, and also the official website for the official annual meeting report of PT Astra Agro Lestari Tbk, namely http://astra-agro.co.id. The research data collection technique is through documentation, namely in the form of financial data of PT Astra Agro Lestari Tbk for the 2017–2022 period. Based on the research results looking at the liquidity ratio at PT Astra Agro Lestari Tbk, it can be concluded that the company's financial performance, seen from the current ratio, quick ratio, and cash ratio, shows that PT Astra Agro Lestari Tbk is a company that is capable of guaranteeing its current obligations. Judging from the solvency ratio using total debt to assets and the total debt to equity ratio at PT Astra Agro Lestari Tbk, it is quite good at carrying out financing using its equity. Based on activity ratio analysis using asset turnover ratio, receivable turnover ratio, and inventory turnover ratio at PT Astra Agro Lesatri Tbk in 2017–2022, it was concluded that the company's financial performance was quite effective in collecting its receivables. This can be seen from the fairly stable fluctuation trend, so in this case the company's ability to achieve activity ratios is quite good. Based on the analysis of profitability ratios using gross profit margin, net profit margin, return on investment, and return on equity at PT Astra Agro Lestari Tbk in 2017–2022, it was concluded that the company's financial performance was not good enough because there was an unstable upward and downward fluctuation trend and it has never reached the industry ratio standard in that 6-year period. Keywords: financial performance, liquidity ratios, solvency ratios, activity ratios, and profitability ratios.
UPAYA MENINGKATKAN ANIMO CALON MAHASISWA MENGGUNAKAN STRATEGI BAURAN PEMASARAN: Marketing Jasa Pendidikan Prayitno, Dedi
PRIMA EKONOMIKA Vol. 16 No. 1 (2025): Prima Ekonomika
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v16i1.201

Abstract

The number of new students that tends to decrease is the reality of the condition and positioning of the Physiotherapy Academy in the minds of consumers/students that needs to be monitored and evaluated to strive to become a solution in society. This research is intended to describe the marketing mix of educational services at the Yogyakarta "YAB" Physiotherapy Academy by focusing on products, prices, location, promotions, human resources, physical evidence, and the lecture process. This research was conducted using a qualitative descriptive method. The data was obtained by direct interviews with resource persons, heads of marketing teams, databases, structural officials in the field of infrastructure and several students as users, environmental observations that support research and documentation studies. This research uses a flow analysis model. Community expectations and reality regarding the "YAB" Physiotherapy Academy still need to be optimized, especially regarding cost transparency, facilities/campuses and human resource management that need to be improved so that productivity increases. It is necessary to further optimize the monitoring and evaluation of the marketing mix for the "YAB" Academy of Physiotherapy educational services regarding activities regarding product promotion, price, location, physical evidence/infrastructure, as well as the process of activities of the entire academic community.
BIAS GENDER DI TEMPAT KERJA: KAJIAN MENGENAI PROSES DAN PRAKTIK DALAM ORGANISASI: Indonesia Sukandi, Syva Maharani Danti
PRIMA EKONOMIKA Vol. 16 No. 1 (2025): Prima Ekonomika
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Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi secara mendalam berdasarkan teori yang tersedia mengenai ketidakadilan gender yang muncul dalam berbagai proses dan praktik di dalam suatu organisasi, mulai dari penilaian kinerja, gaji, peluang kepemimpinan, hingga tindakan pelecehan seksual baik secara verbal maupun nonverbal yang mungkin terjadi di dalam sebuah organisasi. Tinjauan pustaka ini juga memberikan kesempatan untuk menganalisis elemen-elemen yang mendukung atau menghalangi terciptanya kesetaraan gender di tempat kerja. Di samping itu, kajian ini dapat mengidentifikasi kekurangan dalam penelitian sebelumnya, memberikan saran untuk penelitian yang akan datang, serta menawarkan implikasi praktis bagi organisasi yang ingin mengurangi ketidakadilan gender dan menghargai kesetaraan gender dalam lingkungan mereka ABSTRACT This piece intends to explore thoroughly the current theories associated with gender bias that happens across different procedures and practices within a workplace, including assessments of performance, pay structures, chances for leadership, as well as instances of both verbal and non-verbal sexual harassment that may arise within an organization. This review of existing literature also allows for an examination of the elements that promote or impede the establishment of gender equality in professional settings. Furthermore, this analysis has successfully pinpointed shortcomings in earlier literature reviews, offered suggestions for upcoming research, and highlighted practical considerations for organizations aiming to diminish gender bias and uphold gender equality within their workplaces
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN DI BALAI LATIHAN PENDIDIKAN TEKNIK (BLPT) YOGYAKARTA Setiawan, Edi; Angraini, Ria
PRIMA EKONOMIKA Vol. 16 No. 1 (2025): Prima Ekonomika
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v16i1.277

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial serta secara simultan Gaya Kepemimpinan dan Motivasi terhadap Kinerja Karyawan di Balai Latihan Pendidikan Teknik (BLPT) Yogyakarta. Jenis penelitian ini merupakan penelitian survey yang menggunakan pendekatan kuantitatif, dengan populasi seluruh karyawan Balai Latihan Pendidikan Teknik (BLPT) Yogyakarta dengan sampel 89 orang karyawan. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan uji instrumen, asumsi klasik, dan analisis regresi linear berganda dengan uji t, uji F, koefisien korelasi (R) dan koefisien determinasi (Adjusted R Square). Pengolahan data dilakukan dengan menggunakan program SPPS versi 23 for windows. Hasil penelitian menunjukan bahwa variabel Gaya Kepemimpinan berpengaruh signifikan terhadap Kinerja Karyawan dengan nilai signifikansi 0,000 < 0,05. Variabel Motivasi juga memiliki berpengaruh signifikan terhadap Kinerja Karyawan hal ini ditunjukan dengan nilai signifikansi sebesar 0,000 < 0,05. Sedangkan secara simultan Gaya Kepemimpinan dan Motivasi berpengaruh signifikan terhadap Kinerja Karyawan dengan nilai signifikansi sebesar 0,000 < 0,05. Hasil uji variabel bebas terhadap variabel terikat menunjukan bahwa nilai koefisien korelasi (R) memperoleh nilai sebesar 0,820 yang berarti memiliki hubungan sangat kuat, sedangkan hasil uji Adjusted R Square sebesar 0,665 atau 66,5%. Nilai tersebut menunjukan bahwa sebesar 66,5% Kinerja Karyawan dipengaruhi oleh variabel Gaya Kepemimpinan dan Motivasi, sedangkan 33,5% sisanya di pengaruhi oleh variabel lain yang tidak diteliti pada penelitian ini. Kata Kunci: Kinerja Karyawan, Gaya Kepemimpinan, Motivasi ABSTRACT This research aims to determine the partial and simultaneous influence of Leadership Style and Motivation on Employee Performance at the Yogyakarta Technical Education Training Center (BLPT). This type of research is survey research using a quantitative approach, with a population of all employees of the Yogyakarta Technical Education Training Center (BLPT) with a sample of 89 employees. The data collection technique uses a questionnaire. Data analysis techniques use instrument tests, classical assumptions, and multiple linear regression analysis with t test, F test, correlation coefficient (R) and coefficient of determination (Adjusted R Square). Data processing was carried out using the SPPS version 23 for Windows program. The research results show that the Leadership Style variable has a significant effect on employee performance with a significance value of 0.000 <0.05. The motivation variable also has a significant influence on employee performance, this is shown by a significance value of 0.000 < 0.05. Meanwhile, simultaneously Leadership Style and Motivation have a significant effect on Employee Performance with a significance value of 0.000 < 0.05. The results of the independent variable test on the dependent variable show that the correlation coefficient (R) value is 0.820, which means it has a very strong relationship, while the Adjusted R Square test result is 0.665 or 66.5%. This value shows that 66.5% of employee performance is influenced by the Leadership Style and Motivation variables, while the remaining 33.5% is influenced by other variables not examined in this research. Keywords: Employee Performance, Leadership Style, Motivation
ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR DALAM PENIILAIAN KINERJA KEUANGAN : (Studi Kasus pada PT. Gudang Garam Tbk di Bursa Efek Indonesia periode 2012-2022 Wahyudi, Tri; Budi Setyawan, Erwin; Mawarti Muji Astuti , Rina; Fatimah, Siti; Paulina Djami Raga , Apryani
PRIMA EKONOMIKA Vol. 16 No. 1 (2025): Prima Ekonomika
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v16i1.278

Abstract

ABSTRAK Manajemen keuangan suatu perusaan dikatakan baik adalah manajemen keuangan yang dapat memberikan gambaran informasi keuangan perusahaan. Baik buruknya kondisi keuangan suatu perusahaan dapat diketahui dari analisis yang dilakukan terhadap laporan keuangan perusahaan tersebut. Sehingga analisis laporan keuangan tersebut sangat penting bagi para manager sebagai kebijakan-kebijakan strategis dalam rangka meningkatkan kinerja perusahaan di masa yang akan datang. Secara umum laporan keuangan terdiri beberapa laporan yaitu laporan laba rugi, neraca, perubahan ekuitas dan juga laporan arus kas. Penelitian ini menggunakan penelitian kuantitatif melalui pendekatan deskriptif dengan subyek penelitian adalah laporan keuangan dari PT. Gudang Garam Tbk Tahun 2012 sd 2021.. meliputi variable Quick Ratio, Current Ratio, Cash Ratio, Total Debt to Assets Ratio, Total Debt to Equity Ratio, Return On Assets, Return On Equity. Metode Analisis yang dipakai menggunakan analisis rasio, yaitu Rasio Likuiditas , Rasio Solvabilitas dan Rasio Rentabilitas Dari penelitian yang ini diperoleh hasil bagaimana kinerja keuangan dari PT. Gudang Garam Tbk dengan menggunakan metode analisis tersebut diatas, dari sisi Rasio Likuiditas perusahaan mampu dalam menjamin hutang lancarnya dengan menggunakan seluruh aktiva lancarnya. Perusahaan juga dinilai sangat mampu untuk menjamin hutang jangka panjang sehingga perusahaan dinilai likuid. Sedangkan dari sisi Rasio Solvabilitas memiliki kinerja yang baik atau solvabel. Ini membuktikan perusahaan tidak terlalu bergantung dengan hutang. Dan Rasio Rentabiilitasnya menunjukan kondisi keuangan yang cukup sehat profitabel. Kata kunci: jobcard, produktivitas kinerja. ABSTRACT The financial management of a company is said to be good if it is financial management that can provide an overview of the company's financial information. The good or bad financial condition of a company can be known from the analysis carried out on the company's financial statements. So the analysis of financial reports is very important for managers as strategic policies in order to improve company performance in the future. In general, financial reports consist of several reports, namely profit and loss statements, balance sheets, changes in equity and also cash flow reports. This research uses quantitative research through a descriptive approach with the research subject being the financial reports of PT. Gudang Garam Tbk 2012 to 2021... includes the variables Quick Ratio, Current Ratio, Cash Ratio, Total Debt to Assets Ratio, Total Debt to Equity Ratio, Return On Assets, Return On Equity. The analysis method used uses ratio analysis, namely Liquidity Ratio, Solvency Ratio and Profitability Ratio From this research, results were obtained regarding the financial performance of PT. Gudang Garam Tbk, using the analysis method mentioned above, in terms of Liquidity Ratio, the company is able to guarantee its current debt by using all its current assets. The company is also considered very capable of guaranteeing long-term debt so that the company is considered liquid. Meanwhile, in terms of Solvency Ratio, it has good or solvable performance. This proves that the company is not too dependent on debt. And the Profitability Ratio shows that the financial condition is quite healthy and profitable. Keywordsi: jobcard, work productivity.

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