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Pengaruh CR, DAR Dan DER Terhadap NPM Pada PT Perusahaan Gas Negara Tbk Periode 2013-2022 Aprilia; Eka Ernia Missa; Adi Susilo Jahja
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 2 No 2 : Desember (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan
Publisher : Shofanah Media Berkah

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Abstract

The purpose of this study is to determine the effect of current ratio (CR), debt to asset ratio (DAR) and debt to equity ratio (DER) on net profit margin (NPM) of PT Perusahaan Gas Negara Tbk. In terms of net profit margin (NPM), current ratio (CR), debt to asset ratio (DAR), and debt to equity ratio (DER), the company's financial performance is evaluated analytically for several years,The financial statements of PT Perusahaan Gas Negara are the source of research data. One type of research conducted is quantitative research. The results showed that the current ratio (CR), debt to equity ratio (DER), and debt to asset ratio (DAR) partially did not have a significant effect on net profit margin (NPM). Simultaneously, the current ratio (CR), debt to equity ratio (DER), and debt to asset ratio (DAR) have a significant effect on net profit margin (NPM). In summary, in several time periods PT Perusahaan Gas Negara showed growth in the current ratio, debt to asset ratio, and debt to equity ratio. Company management can leverage the findings of the analysis to guide better financial resource management decisions that will improve the company's financial performance in the future.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN PERBANKAN KONVENSIONAL Adi Susilo Jahja
Epistemé: Jurnal Pengembangan Ilmu Keislaman Vol 7 No 2 (2012)
Publisher : Sayyid Ali Rahmatullah Tulungagung State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/epis.2012.7.2.337-360

Abstract

Tulisan ini bertujuan untuk membandingkan kinerja keuangan perbankan syariah dengan perbankan konvensional pada tahun 2005-2009 dengan menggunakan rasio-rasio keuangan yang terdiri dari CAR, NPL, ROA, ROE, BOPO dan LDR. Berdasarkan dari kriteria sampel yang telah ditentukan, diperoleh dua kelompok sampel penelitian, yaitu 2 bank umum syariah dan 6 bank umum konvensional. Alat analisis statistik yang digunakan untuk membuktikan hipotesis dalam penelitian ini adalah independent sample t-test. Analisis yang dilakukan menunjukkan bahwa rata-rata rasio keuangan perbankan syariah (ROA, ROE dan LDR) lebih baik secara signifikan dibandingkan dengan perbankan konvensional, sedangkan pada rasio-rasio yang lain perbankan syariah lebih rendah kualitasnya. Secara keseluruhan penilaian kinerja bank syariah masih berada di atas atau lebih baik dibandingkan dengan bank konvensional. This study purpose to compare the financial performance of Islamic banking with conventional banking in the years 2005-2009 by using financial ratios consisting of CAR, NPL, ROA, ROE, BOPO and LDR. Based on judgment sampling method, two groups are chosen, consists of two Islamic banks and six conventional banks. Statistical analysis tools used to prove the hypothesis in this study were independent sample t-test. The analysis performed showed that the average financial ratios Islamic banking (ROA, ROE and LDR) significantly better than conventional banks, while the other ratios are lower. Overall, the performance of Islamic bank are better than conventional bank.