cover
Contact Name
Muhammad Fauzan
Contact Email
muhammadfauzan665@gmail.com
Phone
+6282287732973
Journal Mail Official
mankeu.ingreat@gmail.com
Editorial Address
Jl. Prof. M. Yamin, S.H. Tembilahan - Riau
Location
Kab. indragiri hilir,
Riau
INDONESIA
MANKEU (JURNAL MANAJEMEN KEUANGAN)
ISSN : -     EISSN : 2988246X     DOI : https://doi.org/10.61167/mnk.v1i2
Core Subject : Economy, Social,
MANKEU ini fokus pada pengembangan Ilmu Pengetahuan Manajemen Keuangan yang merupakan wadah untuk publikasi ilmiah dan media pertukaran informasi serta karya ilmiah bagi para akademisi. Jurnal ini diterbitkan oleh Lembaga Penelitian Indragiri Research Center (Ingreat) di bawah naungan Yayasan Alfaizan Putra Harapan Indragiri. Di mana dalam setahun karya ilmiah yang diterbitkan empat kali yaitu Bulan Januari-Maret, April-Juni, Juli-September, Oktober-Desember. Diharapkan dengan adanya MANKEU ini dapat memperluas dan meningkatkan kinerja akademis dan pengembangan ilmu Manajemen Keuangan. General Focus and Scope dari Jurnal Manajemen Keuangan (MAKEU) berupa artikel hasil penelitian atau gagasan konseptual dalam ruang lingkup Manajemen Keuangan (Analisa Laporan Keuangan, Analisa Kinerja Keuangan, Manajemen Investasi, Analisa Portofolio).
Articles 7 Documents
Search results for , issue "Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)" : 7 Documents clear
ANALYSIS OF FINANCIAL REPORTS USING TREND ANALYSIS METHOD TO EVALUATE FINANCIAL PERFORMANCE AT PT. BUKIT ASAM TBK PERIOD 2018-2022: ANALISIS LAPORAN KEUANGAN DENGAN METODE TREND ANALYSIS UNTUK MENGEVALUASI KINERJA KEUANGAN PADA PT. BUKIT ASAM TBK PERIODE 2018-2022 DESMITA SARI; MUHAMMAD FAUZAN; SM. GUNTUR
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.106

Abstract

This research was carried out at PT. Bukit Asam Tbk. The phenomenon that occurs can be seen from the financial reports. Profits and losses from 2018-2022 tend to increase. The aim of this research is to determine the condition of the company's financial reports and financial performance. The research method used is a quantitative descriptive method with secondary data sources. The data collection technique used is literature study, online data browsing and documentation. The research results show that the percentage generated for the profit and loss financial report on net income for the 2018-2019 period tends to increase, whereas in 2019-2020 it decreased, then in 2021-2022 it increased. The cost of revenue for the 2018-2019 period tends to increase, while in 2019-2020 it decreases, then in 2021-2022 it increases. Gross profit for the 2018-2020 period tends to decrease and for the 2021-2022 period there is an increase. Furthermore, operating profit in the 2018-2020 period decreased and in the 2021-2022 period it increased. This increase was due to the increase in mining service costs and royalty costs after the COVID-19 pandemic.
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF CONVENTIONAL BANK AND SHARIA BANK IN INDONESIA: ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DENGAN BANK SYARIAH DI INDONESIA Yusriwarti; Boni Kristoven; Dini Oktaviani; M. Ilham Tanjung; Prehasti Regita
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.123

Abstract

This research aims to compare the financial performance between Conventional Banks and Sharia Banks in the 2019-2023 period in Indonesia. The samples from this research were BCA Bank as a Conventional Bank and BCA Syariah Bank as a Sharia Bank, and sampling was determined using the purposive sampling method. This research uses financial ratios in the form of Non Performance Financing (NPF), Financing To Deposit Ratio (FDR), Return on Assets (ROA), Operational Expenditure to Operational Income (BOPO), Capital Adequacy Ratio (CAR). This research uses the Independent Sample t-Test. The research results show that Bank BCA has ideal ratio values ​​for ROA, BOPO, CAR, whereas Bank BCA Syariah has ideal ratio values ​​for NPF, FDR and CAR. Overall or the average ratio, there is a significant difference between Conventional Banks and Sharia Banks.
APPLICATION OF TREND ANALYSIS AS A MEANS TO OBSERVE FINANCIAL PERFORMANCE AT PT SIANTAR TOP TBK Ranti Melasari; Suryani; Rosliana; Rahman, Said muhammad aulia rahman; Hidayatul Fitri; Tiara Suci Lestari; Muhammad Agis
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.126

Abstract

This research discusses the application of trend analysis to observe the financial performance of PT Siantar Top Tbk from 2018 to 2023. The research objective is to analyze the company's financial performance using the trend analysis method, with a focus on net income. Data was obtained from internal company records during that period. The results of the analysis show that the company's net income tends to decrease from 2018 to 2023, although it has increased from year to year but has decreased in 2023. Financial trend analysis also shows an increase in cost of revenue, gross profit and net profit from year to year, but there was a decrease in net profit in 2020-2021. Good financial management is needed to manage company funds well in order to maximize profits, reduce risks, maintain cash flow, and satisfy shareholders. Financial statement analysis, including trend analysis, is important for assessing company performance and making investment decisions based on historical data.
USE OF BREAK EVENT POINT (BEP) ANALYSIS AT PT INDOFOOD CBP SUKSES MAKMUR Tbk PERIOD 2019-2023 Aldy Wiranata; Angga Siswanto; Rahmawati; Farida Agustina; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.131

Abstract

Break Even Point (BEP) analysis is one of the important methods in evaluating a company's financial performance to determine the minimum sales level that must be achieved to avoid losses. This study aims to examine the application of the BEP method in PT. Indofood CBP Sukses Makmur Tbk during the 2019-2023 period, with a focus on determining BEP values, evaluating financial trends, and identifying operational efficiency. The research method uses a descriptive quantitative approach with secondary data analysis obtained from the company's financial statements for the last five years. The results of the study show an upward trend in fixed costs and variable costs, which has an impact on increasing the BEP value from year to year until it peaked in 2022 of IDR 42,150,629 million, before decreasing to IDR 40,118,079 million in 2023. This finding indicates that there are efforts to improve the efficiency of the company's operational costs. The novelty of this study lies in the longitudinal analysis of BEP trends combined with the evaluation of contribution margin efficiency. The resulting output is in the form of strategic recommendations for the company to maintain financial stability through optimal management of fixed and variable costs.
ANALYSIS OF SOURCES AND USE OF WORKING CAPITAL AT PT. BLUEBIRD TBK. YEAR 2020-2022 Sayyid Abdul Maulana Al Habsy; Hervina, Riska; Herlisa Triana; Zulkipli, Zulkipli; Syafrinadina, Syafrinadina
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.128

Abstract

This research aims to analyze the sources and use of PT Blue Bird Tbk's working capital during the 2020-2022 period. As one of the largest transportation companies in Indonesia, PT Blue Bird Tbk faces significant challenges in managing working capital, especially in the midst of economic uncertainty so that it can survive for decades. This research uses a quantitative descriptive method with a case study approach. Secondary data was obtained from PT Blue Bird Tbk's financial reports published during the 2020-2022 period. Analysis is carried out using financial ratios and comparative analysis to identify changes and trends in sources and uses of working capital. The results of the analysis show that PT Blue Bird Tbk's sources and working capital are balanced, although there was a decline around 2020, but in the following years it has become more stable and the sources and use of cash capital are balanced and to increase cash flow. This research concludes that the Company has succeeded in adjusting financial strategy with existing conditions, utilizing various sources of working capital to ensure operational continuity. However, continuous improvements in cash flow management and operational efficiency are still needed to face future challenges.
ANALYSIS OF PROFITABILITY AND ACTIVITY RATIO TO ASSESS FINANCIAL PERFORMANCE IN PT. ALUMINDO LIGHT METAL INDUSTRY TBK Cantika; Putri Regina Rezki; Hesti Utami; Dinda Khairilia; Rezy Alvinri
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.125

Abstract

This research aims to analyze the financial performance of PT Alumindo Light Metal Industry Tbk based on profitability and activity ratios during the 2022-2023 period. The main problem raised was the decline in financial performance which was marked by the company's consecutive net losses. This research uses a quantitative descriptive method with a time series approach. Data was obtained from company financial reports accessed via the official website of the Indonesia Stock Exchange. The analysis techniques used include activity and profitability ratio analysis to assess the effectiveness of asset management and the company's ability to generate profits. The research results show that the company's activity ratio has not shown optimal efficiency, while the profitability ratio is in the poor category. This indicates that the company's financial performance needs to be improved through efficiency strategies and better asset management.
BANKRUPTCY PREDICTION ANALYSIS OF PT GARUDA INDONESIA TBK (2018-2023) USING THE FULMER MODEL (H-SCORE) Mardiana; Muhammad Fauzan; Lilis Karlina; Syafrinadina, Syafrinadina
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.175

Abstract

The COVID-19 pandemic has had a very significant economic impact, with millions of people losing jobs and income, especially in the air transportation (aviation) sector. One of the leading aviation companies in Indonesia that has been affected by the COVID-19 pandemic is PT Garuda Indonesia Tbk. The aim of this research is to evaluate the risk of company bankruptcy using the Fulmer Model (H-Score) with a pre-pandemic (2018-2019), pandemic (2020-2021), and post-pandemic perspective.pandemic (2022-2023). The research method used is a quantitative descriptive method with secondary data sources. The data collection techniques used are literature study, online data search, and documentation. The research results show that there is a significant risk of bankruptcy at PT Garuda Indonesia Tbk during the 2018-2023 period. The risk of bankruptcy increases during the pandemic period, with the risk peaking at the start of the post-pandemic period. The risk of bankruptcy in the post-pandemic period is higher compared to the pre-pandemic period. This indicates that PT Garuda Indonesia Tbk is facing high financial vulnerability, especially during and after the COVID-19 pandemic.

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