Main Article Content
Abstract
Metode penelitian yang digunakan dalam penelitian ini adalah pendekatan deskriptif Kuantitatif, yaitu suatu proses analisis terhadap variabel mandiri dengan menggunakan rasio, yang meliputi: current ratio, debt to asset ratio, return on investment ratio, rasio pengumpulan piutang dan rasio rata-rata hari penjuaan pesediaan terhadap kinerja kuangan. PT Suraco Jaya Motor Cabang Daya, ditemukan hasil current ratio yang belum optimal dan rasio pengumpulan piutang, serta rasio hari rata-rata persediaan terjual dari tahun 2021 ke tahun 2022 terjadi trend kenaikan. Standar kebijakan penjualan kredit n/30 yang ditetapkan perusahaan, dan periode penjualan persediaan 60 hari. debt to asset ratio masuk kategori beresiko karena yang dominan dalam pembiayaan perusahaan adalah hutang, dimana. Selama tiga tahun rata-rata rasio debt to asset diatas 50%. Untuk rasio Return to investment perusahaan belum mampu mengelola asset secara optimal. Efisiensi biaya terutama yang berkaitan dengan pengendalian harga pokok penjualan kenaikannya cenderung tidak konstan sehingga mengakibatkan laba turun.
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References
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- Sobirin, S., Taking, M. I., Burchanuddin, A., Karim, A., & Mandala, S. (2023). Potential Analysis of the Agricultural Sector in the Development of an Agropolitan Area in Maros Regency. Nongye Jixie Xuebao/Transactions of the Chinese Society of Agricultural Machinery, 54(8).
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References
Abduh, T., Remmang, H., Abubakar, H., & Karim, A. (2024). Entrepreneurship and MSME market orientation toward creative industries: Society Era 5.0 in Makassar city. Asian Economic and Financial Review, 14(2), 76-87. https://doi.org/10.55493/5002.v14i2.4964
Ariyanti, K. (2020). Analisis laporan keuangan sebagai alat untuk mengukur kinerja keuangan pada PT. Dzaky Indah Perkasa Cabang Sungai Tabuk. Jurnal Ilmiah Ekonomi Bisnis, 6(2), 218-226. https://doi.org/10.35972/jieb.v6i2.349
Asmirah, A., Surya, B., Karim, A., & Sobirin, S. (2023). CIRCULAR MOBILITY AND POVERTY IN URBAN MAMMINASATA METROPOLITAN INDONESIA. Studies in symbolic interaction. Emerald Group Publishing, 46(12), 2-17. https://doi.org/10.61586/4ak2o
Bahtiar, A. S., & Karim, A. (2021). The Role of BUMDes in Sustainable Economic Development at Enrekang Regency. Journal of Logistics, Informatics and Service Science, 1, 117-132. DOI:10.33168/LISS.2021.0108
Daga, R., Karim, A., Nawir, F., Lutfi, A., & Jumady, E. (2024). Analysis of Social Media Marketing Technology and Online-Based Consumer Purchase Interest in South Sulawesi. Quality–Access to Success, 25(199), 330-337. https://doi.org/10.47750/QAS/25.199.36
Francis Hutabarat, M. B. A. (2021). Analisis kinerja keuangan perusahaan. Desanta Publisher.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25.
Hasniati, H., Indriasari, D. P., Sirajuddini, A., & Karim, A. (2023). The Decision of Women in Makassar City to Entrepreneur. Binus Business Review, 14(1). https://doi.org/10.21512/bbr.v14i1.8936
Iskandar, I., Surya, B., Asmirah, A., & Karim, A. (2023). Violence Against Children: The Impact of Social Media and Solving Social Problems Based on Local Wisdom in Makassar City, Indonesia. Studies in symbolic interaction. Emerald Group Publishing, 46(12), 18-46. https://doi.org/10.61586/n1u8m
Jaspin, S. W., Ruslan, M., & Sapiri, M. (2020). Pengaruh Gaya Kepemimpinan Transformasional, Budaya Kerja Dan Komitmen Terhadap Kepuasan Kerja Anggota Polri Bidpropam Polda Sulawesi Selatan. Indonesian Journal of Business and Management, 3(1), 58-65.
Juharni, J., Sobirin, S., Dewiana, D., & Karim, A. (2024). The Implementation of Community Policing Policies in the Era of the Industrial Revolution 4.0 to Prevent Social Conflict in the Maros Resort Police Area. https://doi.org/10.59670/ml.v21i2.5853
Karim, A., Asrianto, A., Ruslan, M., & Said, M. (2023). Gojek Accelerate Economic Recovery Through the Digitalization of MSMEs in Makassar. The Winners, 24(1). https://doi.org/10.21512/tw.v24i1.9388
Karim, A., Musa, C. I., Sahabuddin, R., & Azis, M. (2021). The Increase of Rural Economy at Baraka Sub-District through Village Funds. The Winners, 22(1), 89-95. https://doi.org/10.21512/tw.v22i1.7013
Karim, A., Ruslan, M., Burhanuddin, A., Taibe, P., & Sobirin, S. (2023). Contribution of Village Funds to Regional Economic Recovery in South Sulawesi Province. SEIKO: Journal of Management & Business, 6(1), 573-589.
Karim, A., Syamsuddin, I., & Asrianto, A. (2023). PROFITABILITY RATIO ANALYSIS PROFIT GROWTH PT. GUDANG GARAM TBK ON THE IDX FOR THE 2014-2021 PERIOD. International Journal of Economics, Business and Accounting Research (IJEBAR), 7(2), 649-660. DOI : 10.29040/ijebar.v7i2.9133
Karim, A., Syamsuddin, I., Jumarding, A., & Amrullah, A. (2022). The Effect of Gender Independence and Leadership Style on Audit Quality in Makassar Public Accounting Offices. International Journal of Social Science Research and Review, 5(7), 114-126. https://doi.org/10.47814/ijssrr.v5i7.341
Mardjuni, S., Thanwain, I. N., Abubakar, H., Menne, F., & Karim, A. (2022). BUSINESS SUSTAINABILITY IN FOOD AND BEVERAGE PROCESSING INDUSTRY THROUGH INNOVATION IN MAROS REGENCY, INDONESIA. Journal of Southwest Jiaotong University, 57(6). https://doi.org/10.35741/issn.0258-2724.57.6.85
Ompusunggu, D. P., & Febriani, E. (2023). Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT. Indofood Sukses Makmur, Tbk. Di Bursa Efek Indonesia (BEI) Periode 2015-2022. Matriks Jurnal Sosial dan Sains, 5(1), 107-114. https://doi.org/10.59784/matriks.v5i1.492
Putra, M. W., Darwis, D., & Priandika, A. T. (2021). Pengukuran Kinerja Keuangan Menggunakan Analisis Rasio Keuangan Sebagai Dasar Penilaian Kinerja Keuangan (Studi Kasus: CV Sumber Makmur Abadi Lampung Tengah). Jurnal Ilmiah Sistem Informasi Akuntansi, 1(1), 48-59. https://doi.org/10.33365/jimasia.v1i1.889
Rambe, I. (2020). Analisis Kinerja Keuangan Pada Pt Bank Muamalat Indonesia Tbk. Jurnal Al-Iqtishad, 16(1), 18-37. http://dx.doi.org/10.24014/jiq.v16i1.9044
Ruslan, M., Karim, A., & Haris, A. (2023). Model for Strengthening Micro-, Small, and Medium-Sized Enterprises in Supporting Sustainable Economic Enterprises. Nongye Jixie Xuebao/Transactions of the Chinese Society of Agricultural Machinery, 54(10).
Salim, A., Mustafa, M., & Karim, A. (2024). Integrating Environmental Resilience-Based Spatial Utilization for Eco-Industrial Park: Sustainable Industrial Development. Migration Letters, 21(1), 371-391. https://doi.org/10.59670/ml.v21i1.5186
Sapiri, M. (2023). Understanding Financial Leverage: The Effect of Operating Leverage and Financial Leverage on EPS in Property and Real Estate Companies on the Indonesia Stock Exchange. Atestasi: Jurnal Ilmiah Akuntansi, 6(1), 53-66. https://doi.org/10.57178/atestasi.v6i1.598
Sapiri, M., & Abduh, T. (2019). Pengaruh Kecerdasan Emosional, Komitmen Organisasi dan Organizational Citizenship Behavior Terhadap Kinerja Perawat Rumah Sakit Umum Daerah Kabupaten Paniai Propinsi Papua. Indonesian Journal of Business and Management, 1(2), 48-58. https://doi.org/10.35965/jbm.v1i2.316
Sapiri, M., & Nurhidayanti, N. (2023). Penerapan Model Konsep Digital Marketing dalam Meraup Segmentasi Pasar Melalui Smart Digital Content Marketing. Journal of Economics and Business UBS, 12(2), 1279-1291.
Sobirin, S., Taking, M. I., Burchanuddin, A., Karim, A., & Mandala, S. (2023). Potential Analysis of the Agricultural Sector in the Development of an Agropolitan Area in Maros Regency. Nongye Jixie Xuebao/Transactions of the Chinese Society of Agricultural Machinery, 54(8).
Sufiana, H. Y., & Beni, S. (2020). Analisis Kinerja Keuangan Pada Credit Union Bonaventura Tempat Pelayanan Ledo. Business, Economics and Entrepreneurship, 2(1), 10-14. https://doi.org/10.46229/b.e.e..v2i1.131
Syahruddin, A. K. (2020). The Role of Cooperatives in Economic Growth in Makassar City During the Covid-19 Pandemic. Ijisrt. Com, 5(10).
Wahyuni, N., Kalsum, U., Asmara, Y., & Karim, A. (2022). Activity-Based Costing Method as an Effort to Increase Profitability of PT. Anugrah Ocean Wakatamba. Jurnal ASET (Akuntansi Riset), 14(2). https://doi.org/10.17509/jaset.v14i2.45642