Financial Statements Of PT Research Articles

The Effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Indosat Tbk in 2013-2023 (Case Study on a Company Listed on Indonesia Stock Exchange)

This study aims to analyze the effect of Total Asset Turnover (TATO) and Debt To Equity Ratio (DER) on Return On Assets (ROA) at PT. Indosat Tbk from 2013 to 2023. This research method is quantitative using secondary data from PT Indosat's financial statements. The sampling technique was carried out by purposive sampling with specific criteria, namely the quarterly financial statements of PT. Indosat Tbk during the period 2013-2023. The Classical Assumption Test was used to test the research instrument, as well as Pearson Product Moment correlation analysis, coefficient of determination, t-test, f-test, and multiple linear regression to measure the influence of variables. The findings show that the relationship between TATO and ROA is very low with a correlation value of 0.146, while the relationship between DER and ROA is also very low with a correlation value of 0.115. Based on the determination analysis, the contribution of TATO and DER to ROA is only 3.2%, with 96.8% influenced by other factors outside the scope of this study

Analisis Perlakuan Akuntansi Aktivitas Perkebunan Berdasarkan Implementasi PSAK 69: Studi pada PT Salim Ivomas Pratama TBK

This case study focuses on a company with a single object in the form of biological assets. This study seeks to evaluate the implementation of PSAK 69 at PT. Salim Ivomas Pratama Tbk, focusing on the recognition, measurement, and disclosure of biological assets, including oil palm and rubber trees, and assessing the extent to which PT Salim Ivomas Pratama Tbk applies PSAK 69 in accounting practices. This research method is descriptive qualitative analysis, with secondary data obtained through documentation methods and literature studies. The analysis involves explaining the reality of an object in narrative form based on data from the 2021-2022 financial statements of PT. Tunas Baru Lampung Tbk. The results of the study indicate that the SIMP Group has adopted PSAK 69 effectively in terms of recognition, measurement, and disclosure of agricultural products. However, there are differences in the application of entities to PSAK 69 relating to measurement and disclosure.

Analisis Perbandingan Kinerja Keuangan BPR Sebelum dan Sesudah Pengumuman Covid-19 (Studi Kasus pada PT. BPR LPN Talawi Sakato)

This study aims to analyze the comparison of BPR financial performance at PT. BPR LPN Talawi Sakato before and after the announcement of Covid-19. By using financial ratios, the study time frame is from Quarters I to IV in 2018 to 2022. The financial ratios used include QR, LDR, ROE, CAR, PR, and BOPO. The data used in this study were obtained from the financial statements of PT. BPR LPN Talawi Sakato 2018-2022. The analysis technique used to see a comparison of the financial performance of PT. BPR LPN Talawi Sakato is the Independent sample t-test method. The results showed that there were significant differences for each of the financial ratios at PT.BPR LPN Talawi Sakato. Significant differences before and after the announcement of Covid-19 were found in the ratios of LDR, PR and CAR.

Pengaruh Rasio Likuiditas dan Rasio Aktivitas Terhadap Profitabilitas Pada PT. Surya Toto Indonesia, Tbk

This study aims to analyze the influence of liquidity ratio and activity ratio on profitability in PT. Surya Toto Indonesia, Tbk. Liquidity ratio is measured using Current Ratio (CR) and Quick Ratio (QR), while activity ratio is measured using Total Asset Turnover (TATO) and Inventory Turnover (ITO). The research method used is a quantitative method with a multiple linear regression approach. The data used in this study is secondary data obtained from the financial statements of PT. Surya Toto Indonesia, Tbk during the 2018-2022 period. The results show that the liquidity ratio and activity ratio have a significant influence on profitability as measured by Return on Assets (ROA). Current Ratio (CR) and Total Asset Turnover (TATO) have a positive and significant effect on profitability, while Quick Ratio (QR) and Inventory Turnover (ITO) have a negative but insignificant effect. These findings indicate that companies should pay attention to liquidity management and their operational activities to increase profitability.

Analisis Laporan Keuangan dengan Metode Trend Analysis untuk Mengevaluasi Kinerja Keuangan pada PT. Aneka Tambang Tbk Periode Tahun 2021-2023

This research aims to analyze the financial statements of PT. Aneka Tambang Tbk (antam), which is a company operating in the mining sector. PT. Aneka Tambang Tbk focuses on exploration, processing, mining and marketing of natural mineral commodities such as gold, bauxite and nickel. This research uses secondary data obtained from company annual reports and also financial reports published on the Indonesia Stock Exchange. This research was conducted using trend analysis during the 2021-2023 period. Trend Analysis is used to evaluate significant changes in key aspects such as revenue, costs and profitability in a company's financial statements during that period. It is hoped that the results of this research will provide in-depth insight into the factors that have influenced the company's financial performance in recent years.

Analisis rasio keuangan untuk menilai kinerja keuangan pada PT Unilever Indonesia Tbk Tahun 2022-2023

Financial performance of PT. Unilever Indonesia Tbk is evaluated using financial statement analysis. The purpose of this study is to evaluate the financial performance of PT. Unilever Indonesia Tbk from 2022 to 2023 through financial statement analysis. The time series analysis method is used to understand changes in a company's financial performance over time. It involves the use of various financial ratios including liquidity, solvency, activity, and profitability ratios. This research uses a quantitative descriptive approach, which means that the data collected is quantitative data from the annual financial statements of PT. Unilever Indonesia Tbk (secondary data) for 2022 and 2023. The analysis results show the company's liquidity ratio is below industry standards, indicating challenges in paying off short-term obligations. Although the cash ratio will increase in 2023, the value is still not ideal. In terms of solvency, the ratio of debt to asset and debt to equity indicates a high dependence on debt. However, the company performed well in profitability, with profit margins, return on assets (ROA), and return on equity (ROE) above the industry average, reflecting effectiveness in generating profits and managing assets and capital. The inventory turnover ratio is below industry standard, but total asset turnover shows good performance, indicating effective asset management to generate sales.

Analysis of Biological Asset Accounting Treatment of PT. FAP Agri Tbk

This study aims to determine the application of biological asset accounting (recognition, measurement, and disclosure) at PT. FAP Agri Tbk based on PSAK 69. Data obtained using content analysis method (content analysis) on the financial statements of PT. FAP Agri Tbk in 2021. The research results show that PT. FAP Agri Tbk, although it has just been registered on the IDX, its biological accounting reporting is in accordance with PSAK 69. The company recognizes biological assets based on their type, namely Immature Plants and Mature Plants. The measurement of biological assets uses the fair value basis according to market prices that were circulating that year. Biological assets are presented in the statement of financial position section in the fixed assets and current assets sections. Companies are also required to disclose details regarding the total assets up to accumulated depreciation as a whole.

IMPLEMENTATION OF BALANCED SCORECARD AT PT. MB

This study aims to determine the performance of PT. MB uses a balanced scorecard approach. Primary data were obtained from questionnaires using the nonprobability sampling purposive sampling method. Data obtained from customers and employees of PT. MB. Secondary data obtained from the financial statements of PT. MB period 2020 to 2022. The population is all customers and employees of PT. MB. The samples used were 94 samples for customers and 72 samples for employees. The data analysis method uses descriptive statistical test techniques. To determine the level of customer and employee satisfaction scores using factor analysis. The results of the balanced scorecard study on a financial perspective have an average performance from 2020 to 2022 for ROA has an average of 3.18%, ROE 3%, and NPM 2.30%. From a customer perspective, it is measured through a questionnaire with an average customer satisfaction level of 3,559. Customer acquisition costs have averaged $3.35. Consumer profitability has an average value of 3.10%. In the internal business process preceptive, the AETR ratio has an average of 11.55%. The time cycle of availability of goods has an actual time of 8.09. Sales order cancellation 0.8%. From a growth and learning perspective, the average employee productivity rate is 0.39%. Employee training has an average of 66.67%. And the level of employee satisfaction showed an average of 3,108.

ANALISIS HORIZONTAL TERHADAP KINERJA KEUANGAN PT.DELTA DJAKARTA TBK. PERIODE 2022 – 2023 TRIWULAN II

This article aims to conduct a financial ratio analysis at PT. Delta Jakarta Tbk., a company listed on the Indonesia Stock Exchange, during the second quarter of 2022-2023. Financial ratio analysis is an important approach in evaluating a company's financial performance, providing a comprehensive picture of the sustainability and operational efficiency of the company. This research methodology involves collecting financial data from the quarterly financial statements of PT. Delta Jakarta Tbk. during the period 2022-2023. The financial ratios analyzed include liquidity ratios, profitability ratios, solvency ratios, and activity ratios. This data is then analyzed to identify trends, strengths, and potential risks that might affect a company's financial performance. The results of this analysis are expected to provide in-depth insight into the financial condition of PT. Delta Jakarta Tbk. as well as providing a better outlook to stakeholders, including investors, financial analysts and company management. This article can also be an important reference for financial researchers and practitioners who are interested in understanding the financial performance of companies in the Indonesian capital market.

The effect of current ratio and debt to equity ratio on return on equity at PT. Timah Tbk

This study aims to partially determine the effect of the current ratio (CR) on return on equity (ROE). To find out if there is a partial effect of Debt to equity ratio (DER) on Return On Equity (ROE). To find out if there is an effect of the Current ratio (CR) and Debt-to-equity ratio (DER) simultaneously on Return On Equity (ROE). The population in this study is the financial statements of PT. Timah Tbk for the period 2010-2021. The method used in this study is a descriptive method using an associative approach. The data used is secondary data obtained from the site www.idx.co.id. Data management is processed using the Statistical Product and Service Solution (SPSS) software program version 26.0. Data analysis used is multiple linear regression, multiple correlations, determination correlation, f-test, t-test, and testing classical assumptions, including normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The results of this study show that the current and debt-to-equity ratios significantly affect return on equity at pt. Timah Tbk, for the period 2010-2021, the current ratio partially does not substantially affect return on equity, while the Debt to equity ratio significantly affects return on equity. From the coefficient of determination test, it can be concluded that the two independent variables affect the return on equity at 36.5% while the system is 63.5% influenced by other factors not studied in this study.

COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BASED ON LIQUIDITY RATIO AND PROFITABILITY RATIO

This study aims to analyze the comparison of financial performance based on liquidity and profitability ratios. This research uses the Quantitative Descriptive method, namely by collecting, processing, analyzing and presenting data descriptively with samples of financial statements of PT. Indofood Sukses Makmur, Tbk (INDF) and PT. Mayora, Tbk (MYOR) in 2021-2022. From the analysis we have done, INDF and MYOR have no difficulty in paying off their short-term debt obligations. Profitability ratio of PT. Indofood Sukses Makmur, Tbk in 2020 to 2021 decreased and PT Mayora, Tbk in 2020 to 2021 increased, and in the calculation of ROA and ROE at PT. Indofood Sukses Makmur, Tbk showed a decrease in 2021–2022 while PT Mayora, Tbk experienced an increase. This means that there is an increase in management performance of PT Mayora, Tbk but there needs to be an increase in management performance at PT Indofood Sukses Makmur Tbk.

Implementation Of Financial Accounting Standards For Entities Without Public Accountability (SAK ETAP) In The Presentation Of Financial Statements Of PT. Siba Concrete Indonesia In Mojokerto

Financial reports contain information concerning the financial position and aims to assist entities in decision making. This research aims to determine whether the financial statements of PT. Siba Beton Indonesia is in accordance with The Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK ETAP). This type of research is qualitative. Data obtained by conducting interviews, observation, and documentation. The data analysis technique used by the author is descriptive-comparative analysis by: 1) Presenting the financial statements of PT. Siba Beton Indonesia 2021, 2) Observing, comparing and analyzing the financial reports of PT. Siba Beton Indonesia with SAK ETAP, 3) Draw conclusions about the application of SAK ETAP in the presentation of PT. Siba Concrete Indonesia. The results of data analysis and discussion show that PT. Siba Beton Indonesia has not implemented SAK ETAP and the obstacles in implementing SAK ETAP are significant. This can be proven, namely: 1) The entity has not presented financial statements in a complete and in accordance with SAK ETAP namely balance sheet, income statement, statement of changes in equity, cash flow statement, and notes to financial statements, 2) There are significant obstacles, 3) Efforts to overcome obstacles by providing regular training for employees.

Pengaruh EPS, DPS, PBV, dan DER Terhadap Harga Saham(Closing Price) PT. Unilever Indonesia Tbk. Periode 2015-2022

Fast Moving Consumer Goods companies are one of the sources in realizing investment with the main sources of daily necessities, such as food, beverages, household products, and beauty products. However, it turns out that recently the share price of PT. Unilever Indonesia actually experienced a very significant decline. This study aims to determine the effect of EPS, DPS, PBV and DER on stock prices. This study uses a quantitative approach. The data used in this study is secondary data taken from the financial statements of PT. Unilever Indonesia Tbk for the 2015-2022 period. The data analysis used is multiple linear regression analysis using review. The results showed that partially the EPS variables have no effect on stock prices. While the DPS, PBV and DER variables had a positive effect on stock prices. The simultaneous results show that the EPS, DPS, PBV and DER variables affect stock prices.

Optimizing the Use of Working Capital in an Effort to Increase Company Profitability

This research aims to determine the optimization of the use of working capital in an effort to increase company profitability at PT. Semen Indonesia (Persero) Tbk. This research is quantitative descriptive. The population in this research is the financial statements of PT. Semen Indonesia (Persero) Tbk, and the sample for this research is the financial report of PT. Semen Indonesia (Persero) Tbk for the 2019-2023 period. The data collection technique used is financial ratios, namely liquidity ratios using the current ratio, activity ratios using working capital turnover, and profitability ratios using Net Profit Margin (NPM). The research results show that efficient use of working capital can increase company profitability. The results of data analysis from the assessment of each ratio can be concluded that the liquidity ratio using the current ratio calculation can be said to be quite good during the 2019-2023 period. The activity ratio using working capital turnover calculations is said to be good during the 2019-2021 period, but in the 2022-2023 period the activity ratio is categorized as not good. Profitability ratios using NPM obtained fluctuating results during the 2019-2023 period. The company's NPM in 2019-2021 was efficient, but in 2022-2023 the company's NPM was categorized as inefficient.

Peran Current Ratio dalam Memoderasi Pengaruh Debt to Equity Ratio Terhadap Return on Equity pada Bank Syariah Indonesia

As the fastest growing banking companies, Bank Syariah Indonesia needs to monitor financial ratios, such as current ratio (CR) and debt to equity ratio (DER) to measure financial performance and stability. This research focuses on how the CR affects the relationship between DER and RoE to provides an overview of the capital structure and liquidity policies that affect the profitability of Islamic banks. This research uses a quantitative descriptive method with secondary data on time series from 2021 to 2023, taken from the financial statements of PT. Bank Syariah Indonesia Tbk. Data processing is carried out with SPSS version 26, involving regression analysis, coefficient of determination, and hypothesis testing. To test the hypothesis, this study applied Moderated Regression Analysis (MRA) to multiple linear regression, with moderation variables to regulate the interaction between independent and dependent variables. This research shows that in Bank Syariah Indonesia, there is no significant correlation between DER and RoE. That is, high DER does not necessarily mean greater profitability. This has an impact on management decisions related to capital structure and investment. In addition, the CR does not have a significant impact on the relationship between DER and RoE, indicating that moderation by CR does not allow revenue optimization.

THE EFFECT OF CURRENT RATIO, RETURN ON ASSET, GROSS PROFIT MARGIN, TOTAL ASSET TURNOVER, AND COMPANY SIZE ON PROFIT GROWTH IN PT UNILEVER INDONESIA Tbk

This research was conducted at PT. Unilever Indonesia Tbk. The problem in this study is the occurrence of fluctuations or decreases and increases in profit growth at PT. Unilever Indonesia Tbk is listed on IDX. Profit at PT. Unilever Indonesia Tbk has experienced a decline in recent years which has caused profit growth to decline. The purpose of this study was to analyze and determine the effect of current ratio, return on asset, gross profit margin, total asset turnover, and company size simultaneously dan partially on profit growth in PT. Unilever Indonesia Tbk. The method used is a quantitative method with data sources, namely secondary data in the form of financial statements of PT. Unilever Indonesia Tbk for sixteen years from 2006 to 2021. Data analysis using classical assumption test, multiple linear regression, correlation coefficients and determination, F test, and T test analyzed using SPSS Version 23. The results showed that CR, ROA, GPM, TATO, and Company Size simultaneously has effect on Profit Growth in PT. Unilever Indonesia Tbk, CR partially has no effect on Profit Growth in PT. Unilever Indonesia Tbk, ROA partially has effect on Profit Growth in PT. Unilever Indonesia Tbk, GPM partially has no effect on Profit Growth in PT. Unilever Indonesia Tbk, TATO partially has no effect on Profit Growth in PT. Unilever Indonesia Tbk, Company Size partially has no effect on Profit Growth in PT. Unilever Indonesia Tbk.

Pengaruh Risiko Kredit Dan Risiko Operasional Terhadap Kinerja Keuangan Pada PT. Bank Papua Kantor Cabang Utama (KCU) Manokwari

This study aims to determine the financial performance of PT. Bank Papua Kantor Cabang Utama (KCU) Manokwariwhich is affected by Credit Risk and Operational Risk. This study used a quantitative approach with data collection usingsecondary data. The type of data used in this study used panel data. The population in this study is the financialstatements of PT. Bank Papua KCU Manokwari. The sampling technique used is purposive sampling. The data analysis technique used in this study uses descriptive statistical analysis and classical assumption test analysis to examine the effect of more than one independent variable on the dependent variable. Credit Risk (NPL) has an effect and is significant on financial performance (ROA), Operational Risk (BOPO) has an effect and is significant on financial performance and Credit Risk and operational risk Credit Risk and Operational Risk have a significant effect simultaneously on financialperformance.
 Keywords : Credit Risk, Operational Risk, Financial Performance, NPL,BOPO,ROA

ANALISIS RASIO PROFITABILITAS DAN LIKUIDITAS DALAM MENILAI KINERJA KEUANGAN PADA PT. ADARO ENERGI, TBK

This study aims to find out and analyze profitability and liquidity ratios in assessing financial performance at PT. Adaro Energy, Tbk. This type of descriptive research uses a list of tables of financial statements, balance sheets and profit and loss at PT. Adaro Energi, Tbk as a research instrument. The population used in this study is the entire financial statements of PT. Adaro Energi, Tbk since being listed on the IDX from 2008 to 2021, namely for 13 years. The sample in this study is the financial statements of PT. Adaro Energi, Tbk for 10 years, from 2012 to 2021. The sampling technique used in this research is purposive sampling technique. Data collection techniques in this study are documentation and literature study. Descriptive analysis in this study is analysis of data per component of financial ratios used to assess financial performance consisting of profitability ratios as measured by Return On Assets (ROA) and Gross Profit Margin (GPM) and liquidity ratios as measured by Quick Ratio (QR). ) and Net Working Capital (NWC). Statistical analysis used one-party t-test (One Sample t-test). The results of the research show the financial performance of PT. Adaro Energi, Tbk based on Return On Assets (ROA), Gross Profit Margin (GPM) and Net Working Capital (NWC) is in the bad category. While the financial performance of PT. Adaro Energi, Tbk based on the Quick Ratio (QR) is in the good category.

PSAK 73 on Leases in Financial Statements: A Case Study of a Multinational Healthcare Company

Starting January 1, 2020, the updated lease accounting standards must be applied by all entities under PSAK 73. PSAK 73 was made because the previous lease treatment considered to be less transparent and could not meet the needs of users of financial statements related to leases made by lessees so that many users made their own adjustments to the financial statements for the lessee's side by capitalizing operating leases using limited information contained in the notes to the financial statements. The capitalization of right-of-use assets and lease liabilities results in changes to the balance sheet position and incurs rental costs, thereby affecting the income statement. The author analyzes the impact of lease accounting standards using a comparative descriptive method. This study uses primary and quantitative data in the form of financial statements of PT. GAHC from year 2019 to year 2022. The purpose of this study is to determine the application of PSAK 73 to leasing and the impact on the financial statements of PT. GAHC and look at the leverage ratio and profitability ratio of PT. GAHC. The results of the study show that the implementation of PSAK 73 at PT. GAHC from 2020 to 2022 has no significant effect on the financial statements and financial ratios due to the value of the lease liability of PT. GAHC is immaterial.

PENGARUH PENDAPATAN DAN BEBAN TERHADAP LABA PADA PT. ANUGRAH ABADI BARU)

This study aims to determine the effect of the company's income and expenses on profits at PT. Anugrah Abadi Baru. The data collection technique used in this study is secondary data because the data obtained are in the form of documents, information and annual income statement data for the period 2014 to 2021 which are obtained from the financial statements of PT. Anugrah Abadi Baru. This type of research is quantitative. . Based on multiple regression test of Y = -6655237851.160 + 0.186 X1 – 0.683X2 + e. The results of the t-test income t-count 2.736 > t table 2.571, t-test on the load where there is an influence between the t-count 2.844 > t table 2.571 which means Ho 1 is rejected and Ha 1 is accepted, it can be concluded that income and expenses partially (individual ) can affect earnings, based on the results of the f test simultaneously (together), significant X to Y is 0.025 < from 0.05, which means H1 is accepted, where there is a simultaneous effect on earnings. Based on the results of these data, it can be concluded that income and expenses affect the profit of PT. Anugrah Abadi Baru and the company can increase operating income and streamline expenses so as to achieve increased profits.