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All Journal Jurnal Riset Akuntansi dan Bisnis Syntax Literate : Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan INFOKUM Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Management and Bussines (JOMB) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi Journal of Vision and Ideas (VISA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akuntansi dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Governors Jurnal Mutiara Ilmu Akuntansi Manajemen Kreatif Jurnal Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Journal of Management, Economic, and Accounting Journal Economic Excellence Ibnu Sina Jurnal Penelitian Pendidikan Indonesia
Nurlaila Nurlaila
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Governors

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Analysis Of Financial Performance In An Islamic Perspective In PT. Garuda Indonesia (Persero) Tbk Rajab Siregar; Nurlaila Nurlaila; Muhammad Syahbudi
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1950

Abstract

This study aims to analyze the solvency ratio and activity as an assessment tool to measure financial performance at PT. Garuda Indonesia in an Islamic perspective. This study uses a qualitative descriptive approach, while the data studied are in the form of the financial statements of PT. Garuda Indonesia from 2017 to 2020. From the results of the calculation of the average solvency ratio as measured by the debt-to-asset ratio and the debt-to-equity ratio from 2017 to 2020, the activity ratio as measured by the total asset turnover ratio and the ratio Fixed asset turnover in 2017 to 2020 was not good. PT. Garuda Indonesia in the Islamic perspective is in accordance with the accounting contained in the Qur'an Al-Baqarah verse 282, namely the principle of responsibility as it cannot be separated from the responsibility of someone assigned to make financial reports in accordance with transactions that occur during muamalah. The principle of justice PT. Garuda Indonesia has implemented justice, namely recording all transactions that have occurred as they should be from assets, liabilities, capital, revenues and costs incurred by the company, while the principle of truth is that transactions occur in the ratio of liquidity, activity, solvency and profitability, both transactions of assets, liabilities, capital, income and expenses of each item are appropriate and included in the financial statements of PT. Garuda Indonesia.
Co-Authors Arinah Syahira Bambang Lesmono Cici Putri Ardyanti Dandi Gunawan Devinta Indah Sari Sinaga Efrida Sari Ramayani Siahaan Faisal Akbar Harahap, Muhammad Ikhsan Indra Mualim Hasibuan Ismail Nura Jannah, Nurul Jukhairia Ritonga Khairunnisa Harahap Lannida Siregar Laylan Syafina Lin Arshy Cahaya Marliyah Morina Sari Simamora Muhammad Al Giffary Muhammad Syahbudi Muhammad Taufik Hidayat Musdalifah Musdalifah Nida Andina Nina Iftiani Nur Aisiyah Mulyati Nuri Aslami Nursakilah Lubis Nurul Inayah Nurul Inayah Nurul Nurwani Nurwani Pandapotan Ritonga Rahmat Daim Harahap Rajab Siregar Ridho Erianto Ruliana Ruliana SAPARUDDIN SAPARUDDIN Shinta Kemala Dewi Siti Nur Adillah Sri Sudiarti Tambunan, Khairina Yona Andreani Zainuddin Saleh Lubis