Prima Ekonomika

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

2024-10-31T04:30:02+00:00

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 â€“ 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 â€“ 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 2017â€“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 2017â€“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 2017â€“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 2017â€“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 2017â€“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.

PENGARUH MOTIVASI KERJA KOMPENSASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DI PT. TARU MARTANI 1918 YOGYAKARTA

2024-10-31T04:30:04+00:00

This research aims to determine the strong influence of Work
Motivation, Compensation, and Work Environment on Employee
Performance at PT. Taru Martani 1918 Yogyakarta.
This type of research uses quantitative research methods. The
population in this study were all employees of PT. Taru Martani 1918
Yogyakarta, namely 206 employees and the sample in this study were
some employees of PT. Taru Martani 1918 Yogyakarta, namely 70
employees. This research uses primary data sources by distributing
questionnaires directly where respondents only choose the answers
provided. The analytical tests used in this research are research
instrument tests, classical assumption tests, multiple linear regression
analysis tests, t and F hypothesis tests, R correlation coefficient tests, and
coefficient of determination tests.
The results of the F test show a significant F value of 0.000 <0.05 and
a correlation coefficient value of R Square of 0.920. Thus, it can be
concluded that the variables Work Motivation, Compensation and Work
Environment have a strong and significant influence on the performance of
PT employees. Taru Martani 1918 Yogyakarta, so H1 is accepted. Based
on the results of the t test, the Work Motivation variable (X1) shows a
significance value of 0.000 < 0.05, so that the Work Motivation variable
has a significant effect on Employee Performance, so H2 is accepted. The
Compensation Variable (X2) shows a significance value of 0.000 < 0.05,
so that the Compensation variable has a significant effect on Employee
Performance, so H3 is accepted. The Work Environment variable (X3)
shows a significance value of 0.007 <0.05, so that the Work Environment
variable has a significant effect on Employee Performance, so H4 is
accepted. The correlation coefficient R is 0.959, which means that the

Rayen & Edi - Pengaruh Motivasi Kerja, Kompensasi dan Lingkungan

Page 2

independent variable and the dependent variable show a very strong
relationship. The coefficient of determination (Adjusted R Square) obtained
an 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.

PENGARUH ORANG (PEOPLE), BUKTI FISIK (PHYSICAL EVIDENCE) DAN PELAYANAN (PROCESS) TERHADAP KEPUTUSAN PASIEN UNTUK MELAHIRKAN DI RUANG BERSALIN RUMAH SAKIT RAJAWALI CITRA

2024-10-31T04:30:03+00:00

ABSTRACT

This study means to decide the impact of people, physical evidence,
and process on patient decisions. The sample of this study used 100
respondents who came from patients who had given birth in the delivery
room at Rajawali Citra Hospital. This type of quantitative research uses
observation 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 version
20.0. The results of the research on partial hypothesis testing stated: (1)
The person variable partially did not significantly influence patient decisions
by 7.8%. (2) The physical evidence variable partially does not significantly
influence the patient's decision by 66.4%. (3) The process variable partially
has a significant influence on the patient's decision by 0%. While the
results of the simultaneous testing of the F test can be concluded that the
variables of people, physical evidence, and processes have a significant
effect on the patient& decision to give birth at Rajawali Citra Hospital. The
coefficient of determination RÂ² is obtained by 15.2%, patient decisions are
influenced by the three independent variables, namely people, physical
evidence, and process. While the remaining 84.8% is influenced by
unknown 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)

2024-10-31T04:30:01+00:00

This study aims to determine the effect of taxpayer awareness on taxpayer compliance in
paying taxes and the effect of knowledge and understanding of tax regulations on
taxpayer compliance in paying taxes. The method used is quantitative research with the
object of research being Micro, Small and Medium Enterprises (MSMEs) in Klaten
Regency with 110 respondents obtained. The results of the study showed that the tax
awareness variable (X1) had a significant positive impact on tax compliance of MSMEs
recorded 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, the
tax knowledge variable (X2) had a significant positive impact on MSME tax
compliance recorded in Klaten Regency. The second hypothesis was accepted or supported
by the research data, namely that tax knowledge had a positive impact on MSME tax
compliance. In conclusion, there is a good relationship between "Taxpayer Awareness"
and "Tax Knowledge" which play a major role in increasing "Tax Compliance" in
MSMEs in Klaten Regency. Managing and increasing tax awareness and knowledge
tax among MSME taxpayers can be effective steps in efforts to increase the level of tax
compliance in the region.
Keywords: Taxpayer; Taxpayer Awareness; Tax Knowledge

SINTESA PERAN DSS (SISTEM PENDUKUNG KEPUTUSAN) DALAM MANAJEMEN DAN PERKEMBANGANANNYA DI PERUSAHAAN

2024-10-31T04:30:00+00:00

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

ANALISIS PERCEIVED VALUE KONSUMEN TERHADAP eWOM DENGAN ATTITUDE DAN SATISFACTION SEBAGAI MEDIASI PADA PERILAKU BELANJA TIKTOK SHOP

2024-10-31T04:30:00+00:00

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