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Financial Report Analysis to Measure Financial Performance at PT. Pelat Timah Nusantara Tbk (NIKL) Kelik Heri Purnomo; Sri Yusriani; Iwan Setiyawan Prambudi; Ramdany Ramdany
Dinasti International Journal of Management Science Vol. 5 No. 3 (2024): Dinasti International Journal of Management Science (January-February 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i3.2126

Abstract

Abstract: Penelitian ini mengevaluasi kinerja keuangan PT. Pelat Timah Nusantara Tbk (NIKL) selama tahun 2020-2021. Dengan menggunakan analisis statistik deskriptif pada Laporan Keuangan Desember 2020 dan 2021, penelitian ini menggunakan rasio likuiditas, aktivitas, solvabilitas, dan profitabilitas untuk penilaian. Analisis menunjukkan bahwa rasio likuiditas dan profitabilitas pada tahun 2020-2021 berada di bawah standar industri, menunjukkan kondisi yang kurang baik. Selain itu, rasio utang, Debt to Equity Ratio (DER), LTDtER, Time Interest Earned Ratio, dan Fixed Charge Coverage Ratio melebihi standar industri, sehingga menunjukkan kondisi solvabilitas yang memprihatinkan. Sebaliknya, LTDtER, Time Interest Earned Ratio, dan Fixed Charge Coverage Ratio tetap memuaskan di bawah rata-rata standar industri. Meskipun rasio perputaran persediaan dan perputaran aset total berada di bawah rata-rata industri, rasio perputaran modal kerja dan perputaran aset tetap melampaui rata-rata tersebut. Kata Kunci : Laporan keuangan, Analisis rasio, Rasio Likuiditas, Rasio Solvabilitas, Rasio Aktivitas, Rasio Profitabilitas. This study evaluates the financial performance of PT. Pelat Timah Nusantara Tbk (NIKL) during 2020-2021. Utilizing descriptive statistical analysis on their Financial Statements from December 2020 and 2021, the research employs liquidity, activity, solvency, and profitability ratios for assessment. The analysis reveals that liquidity and profitability ratios for 2020-2021 fall below industry standards, indicating an unfavorable state. Additionally, debt ratios, Debt to Equity Ratio (DER), LTDtER, Time Interest Earned Ratio, and Fixed Charge Coverage Ratio exceed industry standards, suggesting a concerning solvency condition. Conversely, LTDtER, Time Interest Earned Ratio, and Fixed Charge Coverage Ratio remain satisfactory below average industry standards. While inventory turnover and total asset turnover ratios fall below industry averages, the working capital turnover and fixed asset turnover ratios surpass them. Keywords : Financial statements, Ratio Analysis Ratio, Liquidity ratios, activity ratios, solvency ratios and profitability ratios.
Understanding and Managing Job Stress in the Service Sector: A Literature Review Sri Yusriani; Nunung Nurbaeti; Shine Pintor Siolemba Patiro
International Journal of Business, Management and Economics Vol. 5 No. 2 (2024): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v5i2.1774

Abstract

Job stress is an integral aspect of human resource development dynamics within organizations. This literature review investigates job stress, highlighting its prevalence as a critical issue for employees in various service sectors, such as healthcare, hospitality, banking, consumer, and courier services. The study sets out to accomplish two primary goals: firstly, to delineate the factors that contribute to job stress, and secondly, to evaluate the repercussions of job stress on employees. By examining insights from ten prior studies, we identify a comprehensive array of internal and external factors that intensify job stress. We further explore the influence of these stressors on vital outcomes, including turnover intentions, employee performance, and burnout. Our findings reveal that job stress significantly impacts employees' intentions to leave. Nonetheless, effectively managing job stress can foster positive outcomes for organizations. These insights underscore the critical need for management in the service sector to grasp the complex origins of job stress fully. Armed with this understanding, they can devise and implement strategies to reduce turnover intentions, bolstering overall organizational performance