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All Journal HUMAN: South Asian Journal of Social Studies Jurnal Manajemen
Nurhikma Nurhikma
Universitas Negeri Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Likuiditas dan Profitabilitas dalam Menilai Kinerja Keuangan PT. Waskita Karya (Persero) Tbk Nurhikma Nurhikma; M. Ikhwan Maulana Haeruddin
Jurnal Manajemen Vol 1, No 1 (2021): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (760.556 KB) | DOI: 10.26858/jm.v1i1.22336

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan pada PT. Waskita Karya (Persero) Tbk selama empat tahun (2016-2019) berdasarkan analisis likuiditas dan profitabilitas. Jenis penelitian ini adalah kuantitatif deskriptif. Adapun populasi dalam penelitian ini adalah data laporan keuangan PT. Waskita Karya (Persero) Tbk periode 2016-2019, sedangkan sampel dalam penelitian ini adalah laporan keuangan yang terdiri dari neraca dan laba rugi PT. Waskita Karya (Persero) Tbk periode 2016-2019. Teknik pengumpulan data dilakukan dengan teknik dokumentasi. Hasil penelitian menunjukkan bahwa rasio likuiditas pada tahun 2016 dan 2018 cukup baik dan pada tahun 2017 dan 2019 kurang baik karena berada dibawah rata-rata standar industri yang menunjukkan jaminan atas kewajiban jangka pendek rendah. Sehingga dikhawatirkan berpotensi tidak dapat memenuhi kewajiban jangka pendeknya. Hasil analisis rasio profitabilitas menunjukkan PT. Waskita Karya (Persero) Tbk dalam menghasilkan laba dari sisi NPM dan ROE baik  pada tahun 2016-2018, dan dari sisi ROA cukup baik. Namun pada tahun 2019, rasio profitabilitas PT. Waskita Karya (Persero) Tbk tidak baik dalam menghasilkan laba yang optimal dan perusahaan dikhawatirkan tidak mampu memaksimalkan sumber daya dalam menghasilkan laba bersih dan kurang mampu memenuhi kepentingan perusahaan dan kepentingan saham.Kata kunci: Kinerja Keuangan, Likuiditas, Profitabilitas Abstract. This study aims to determine and analyze the financial performance of PT. Waskita Karya (Persero) Tbk for four years (2016-2019) based on liquidity and profitability analysis. This type of research is descriptive quantitative. The population in this study is the financial report data of PT. Waskita Karya (Persero) Tbk for the 2016-2019 period, while the sample in this study is the financial report consisting of the balance sheet and profit and loss of PT. Waskita Karya (Persero) Tbk period 2016-2019. The technique of data collection is done by documentation technique. The results show that the liquidity ratio in 2016 and 2018 is quite good and in 2017 and 2019 it is not good because it is below the industry standard average which indicates that the guarantee for short-term liabilities is low. So it is feared that it will potentially not be able to meet its short-term obligations. The results of the profitability ratio analysis show that PT. Waskita Karya (Persero) Tbk in generating profits in terms of NPM and ROE both in 2016-2018, and in terms of ROA is quite good. However, in 2019, the profitability ratio of PT. Waskita Karya (Persero) Tbk is not good at generating optimal profits and the company is feared not to be able to maximize resources in generating net income and less able to meet the company's interests and share interests. Keyword: Financial Performance, Liquidity, Profitability
Ungkapan Penolakan Bahasa Bugis Pada Interaksi Masyarakat di Kelurahan Botto Kecamatan Lalabata Kabupaten Soppeng Nurhikma Nurhikma; Syamsudduha Syamsudduha; Andi Fatimah Junus
HUMAN: South Asian Journal of Social Studies Vol 3, No 2 (2023): HUMAN: South Asian Journal of Social Studies
Publisher : HUMAN: South Asian Journal of Social Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/human.v3i2.51804

Abstract

Abstract. This study aims to describe the forms and strategies of expressing rejection in the Bugis language in community interaction in Botto sub-district, Lalabata District, Soppeng Regency. This type of research is qualitative with a descriptive research design. The data in this study are oral data in the form of words, clauses, phrases and sentences containing rejection in community interactions in Soppeng district Data collection is carried out by recording, listening, recording and documentation techniques. Based on the results of research and data analysis, forms and strategies of rejection expressions were found. (1) The form of direct rejection expression and the form of indirect refusal expression using command sentences and news sentences. (2) The strategy of expressing rejection found in the study is the strategy of expressing rejection using suggestions, the strategy of expressing rejection with a delay in time, reasons, and the strategy of expressing rejection with apologies Keywords: Rejection expression, form and strategy, bugis language
Co-Authors Andi Baso Kaswar Andi Baso Kaswar Andi Fatimah Junus M. Ikhwan Maulana Haeruddin Nurul Isra Humaira B SATRIYAS ILYAS Syamsudduha Syamsudduha