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The Challenges of PT PLN (Persero) in Earning Operational Profit

Rusdy, Hildayani, Laba, Abdul Rakhman, Sobarsyah, Muhammad
Abstract: This research aims to explain the challenges PT PLN (Persero) faced in managing accounts receivable and improving profitability. The research method used is qualitative, with data collection techniques through library research.… search. The data used are secondary data obtained from books, journals, documents, official websites, or reports on the issues under investigation. The data analysis technique employed is a qualitative analysis using quantitative data as support. The research findings indicate that PLN encounters various challenges in managing accounts receivable and enhancing business profits, such as regulatory issues, competition, and technological changes. Therefore, PLN must develop appropriate strategies to address these challenges and attain a stable and continuously increasing business profit.

Financial Ratios Analysis Using the Camel Method to Assess Financial Performance at PT. People's Bank of Indonesia (Persero) Tbk

Nursyahidah, Sumaya, Natsir, Uhud Darmawan, Nurman, Ramli, Anwar, Budiyanti, Hety
Abstract: This study aims to measure and analyze the financial performance of PT. Bank Rakyat Indonesia Persero Tbk. The data used is secondary data and uses data collection methods, namely documentation techniques. The data used… in this study is the financial report data of PT. Bank Rakyat Indonesia Persero Tbk which is reported to Bank Indonesia and has been published by the Indonesia Stock Exchange. Based on the results of the data analysis, it is concluded that CAMEL is an analysis of the soundness of a bank using the CAR ratio on capital, the KAP ratio on Asset Quality, the NPM ratio on Management, the ROA and BOPO ratios on Profitability, and the LDR ratio on Liquidity. From the results of research on financial performance and its relation to financial ratios using the CAMEL method, then it can be said that during the last four years (2017-2020) which shows that the financial performance achieved by PT. Bank Rakyat Indonesia Persero Tbk, is in the healthy category.

The Effect of Profitability, Liquidity, Solvency and Activities on The Value of Manufacturing Companies in The Food and Beverage Sub-Sector Listed on The IDX 2018-2022

Hasanuddin, Rismayanti, Musa, Muh. Ichwan, Amin, Andi Mustika, Sahabuddin, Romansyah
Abstract: This research was conducted with the aim of knowing, analyzing, and testing the effect of profitability, liquidity, solvency, and activity on the value of manufacturing companies in the food and beverage sub-sector listed… d on the Indonesia Stock Exchange for the 2018-2022 period. Profitability is measured by Return on Equity, liquidity is measured by the Current Ratio, solvency is measured by the Debt to Equity Ratio, and activity is measured by Total Asset Turnover. This study uses a type of quantitative research with a comparative causal approach. The population used in this study were 30 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The research sample was taken using a purposive sampling technique. so that a sample of 11 food and beverage sub-sector companies were obtained which were listed on the Indonesia Stock Exchange for the 2018-2022 period. The analytical method used is multiple linear regression analysis using the SPSS version 21 program. The results of this study state that profitability has a positive and significant effect on firm value. Solvability has a positive and insignificant effect on firm value. liquidity and activity have a negative and insignificant effect on firm value.

Analysis of Company Profitability at PT Arita Prima Indonesia Tbk

Saputri, Anggita Dwi, Taba, Muh. Idrus, Hakim, Wardhani
Abstract: The Analysis of Company Profitability at PT Arita Prima Indonesia Tbk. This study aims to determine and analyze the level of profitability of PT Arita Prima Indonesia Tbk. The analytical method used in this research is quantitative… uantitative descriptive analysis using the Du Pont System. The research results indicate that the decline in profitability at PT Arita Prima Indonesia Tbk in 2017, as identified by the Du Pont System, was caused by the company's ineffective utilization of its long-term investments, resulting in a decrease in net income by 12.29%

PT. Gudang Garam Profitability Analysis on The Indonesia Stock Exchange

Atriani, Windi, Ali, Muhammad, Nohong, Mursalim
Abstract: This study aims to determine the financial performance of PT. Gudang Garam Tbk in terms of profitability ratio analysis for 2019-2022. The type of research used is descriptive quantitative. The data collection technique… in this study uses documentation techniques in the form of balance sheets and income statements for 2018-2022. The profitability ratios used in this study include Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS). The results showed that the financial performance of PT. Gudang Garam Tbk for the last four years has tended to be unfavorable, because the average value of the profitability ratio is below the expected standard of measurement. To overcome the problem of declining financial performance, PT. Gudang Garam Tbk must identify and control production and distribution costs more efficiently, develop appropriate pricing and sales strategies, manage accounts receivable properly, and be prudent in using loans with favorable interest rates to increase the company's net profit.

The Impact of Covid-19 on The Profitability of Manufacturing Companies Listed on The Indonesia Stock Exchange (IDX)

Adri, Mutia Tasyah, Kurniawan, Agung Widhi, Anwar, Ramli, Anwar, Nurman
Abstract: This study aims to determine the impact of COVID-19 on the profitability of manufacturing companies listed on the Indonesia Stock Exchange. This sample was taken from manufacturing companies listed on the Indonesia Stock… Exchange (IDX) which can be accessed via the website (www.idx.co.id), the research sample was selected using the purposive sampling method of 22 manufacturing companies listed on the Indonesian stock exchange for the 2019-2021 period. The type of data used in this research is quantitative data obtained from financial reports that have been audited and published by manufacturing companies listed on the 2019-2021 Indonesian Stock Exchange. Data collection is done by using Documentation technique. In this research, the data source used is secondary data. The analytical methods used in this study include: Using Descriptive Statistical Tests and Difference Tests (Paired Sample T-Test) The results of this study indicate that it is concluded that the COVID-19 pandemic has had a significant impact on the profitability of manufacturing companies listed on the Indonesia Stock Exchange. NPM, ROA, and ROE underwent significant changes after the pandemic, indicating a decrease or increase in the financial performance of these companies. These results indicate the need for companies to adapt their business strategy and financial management to face the challenges posed by the COVID-19 pandemic in order to ensure the continuity and profitability of the company in the future.

Comparative Analysis of Financial Statements With a Financial Ratio Approach

Angreyani, Andi Dewi
Abstract: The purpose of this study is to analyze the comparison of financial statements of two leading food companies in Indonesia, PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk. This research uses financial statements… from PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk from 2022. The results of the data analysis show that PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk has an excellent liquidity ratio and the ability to settle debts. On the contrary, PT. Siantar Top has a better solvency ratio than PT. Indofood Sukses Makmur, Tbk. Activity ratio of PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk shows that both companies in terms of optimizing their assets, PT. Indofood is not good because the results are below industry standards. In addition, the profitability ratio of PT. Indofood showed better profit achievement performance than PT. Siantar Top, Tbk

The Effect of Solvency Ratio on Profitability Ratio in PT. Unilever Tbk Period 2014-2021

Idris, Abdi Akbar, Hasbiah, Siti
Abstract: This study aims to determine the influence of the solvency ratio has an influence on the ratio at PT. Unilever Tbk for the 2014-2022 quarter, the data in this study are secondary data for 32 samples. The methods used to… analyze the relationship between variables are descriptive analysis, classical assumption test, multiple linear regression and hypothesis testing. The findings in this study show that partially the solvency ratio has no effect on the solvency ratio. It is also known that the solvency ratio does not have a significant effect on changes in earnings

Assessment Of Financial Performance at PT. Bank Tabungan Negara (Persero) Tbk Using The Dupont System Method Period 2019-2021

Idris, Abdi Akbar, Hasbiah, Siti
Abstract: Appraisal of a company's performance can be seen both through financial and non-financial aspects. This study specifically measures financial performance by focusing on DuPont System analysis. The DuPont system divides performance… erformance into three components, namely net profit margin, rate of return on assets, and rate of return on equity/capital. However, in this study, only two components of the DuPont System were used, namely return on assets and net profit margin. This type of research is quantitative research with a descriptive approach. The data analyzed comes from the financial reports at PT. State Savings Bank (PERSERO) Tbk specifically in the statement of financial position and annual comprehensive income statement ending December 31 2019 to December 31 2021. The results of the study show that Bank BTN has low financial performance. Judging from the total ROA generated each year, it cannot reach the standard set by Bank Indonesia. Even though it has a low ROA value, Bank BTN is able to increase ROA from year to year.

Working Capital Turnover Analysis of Profitability Levels at PT Semen Indonesia (Persero) Tbk

Nurul Amanda, Romansyah Sahabuddin, Nurman
Abstract: This study aims to determine the effect of working capital turnover (WCTO) on the level of profitability (ROA) at PT Semen Indonesia (Persero) Tbk. The population in this study is all financial report data of PT. Semen Indonesia… ndonesia (Persero) Tbk for the 2013-2020 period, while the samples in this study are statements of financial position and profit/loss statements. The documentation technique is the data collection technique used. The data collected was analyzed using financial ratios, simple regression analysis, correlation coefficients and t-test with the SPSS (Statistic Product and Service Solution) 24 For Windows program. The findings in this study show that working capital turnover (WCTO) and profitability (ROA) have increased quarterly every year as measured by financial ratios. The results of the t-test show that the working capital turnover variable (WCTO) has a positive and significant influence on the level of profitability. The hypothesis in this study is accepted.