{"id":"https://openalex.org/W2937367150","doi":"https://doi.org/10.36452/akunukd.v17i2.1505","title":"RASIO KEUANGAN SEBAGAI INDIKATOR UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN SEMEN","display_name":"RASIO KEUANGAN SEBAGAI INDIKATOR UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN SEMEN","publication_year":2018,"publication_date":"2018-02-12","ids":{"openalex":"https://openalex.org/W2937367150","doi":"https://doi.org/10.36452/akunukd.v17i2.1505","mag":"2937367150"},"language":"id","primary_location":{"id":"doi:10.36452/akunukd.v17i2.1505","doi":"https://doi.org/10.36452/akunukd.v17i2.1505","is_oa":false,"landing_page_url":"https://doi.org/10.36452/akunukd.v17i2.1505","pdf_url":null,"source":{"id":"https://openalex.org/S4404674224","display_name":"Jurnal Akuntansi.","issn_l":"2797-524X","issn":["2797-524X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404674223","host_organization_name":"Krida Wacana Christian University","host_organization_lineage":["https://openalex.org/P4404674223"],"host_organization_lineage_names":["Krida Wacana Christian University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011107192","display_name":"Meilinda Eka Rustiani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276589","display_name":"Universitas Bina Insani","ror":"https://ror.org/05qkm7j72","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276589"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Meilinda Eka Rustiani","raw_affiliation_strings":["Akademi Akuntansi Bina Insani"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akademi Akuntansi Bina Insani","institution_ids":["https://openalex.org/I4405276589"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5043639532","display_name":"Natalia Titik Wiyani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276589","display_name":"Universitas Bina Insani","ror":"https://ror.org/05qkm7j72","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276589"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Natalia Titik Wiyani","raw_affiliation_strings":["Akademi Akuntansi Bina Insani"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akademi Akuntansi Bina Insani","institution_ids":["https://openalex.org/I4405276589"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405276589"],"apc_list":null,"apc_paid":null,"fwci":3.7927,"has_fulltext":false,"cited_by_count":24,"citation_normalized_percentile":{"value":0.93700064,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9926999807357788,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9926999807357788,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":0.0027000000700354576,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.9330000281333923},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.9449999928474426},{"id":"https://openalex.org/keywords/liquidity-ratios","display_name":"liquidity ratios","score":0.7099999785423279},{"id":"https://openalex.org/keywords/solvency-ratios","display_name":"solvency ratios","score":0.9929999709129333},{"id":"https://openalex.org/keywords/profitability-ratios","display_name":"profitability ratios","score":0.9729999899864197},{"id":"https://openalex.org/keywords/activity-ratios","display_name":"activity ratios","score":0.972000002861023},{"id":"https://openalex.org/keywords/growth-ratio","display_name":"growth ratio","score":0.9940000176429749},{"id":"https://openalex.org/keywords/cement-enterprises","display_name":"cement company","score":0.7799999713897705},{"id":"https://openalex.org/keywords/pt-indocement-tunggal-prakarsa","display_name":"PT Indocement Tunggal Prakarsa","score":0.9860000014305115},{"id":"https://openalex.org/keywords/pt-semen-indonesia","display_name":"PT Semen Indonesia","score":0.9990000128746033},{"id":"https://openalex.org/keywords/pt-holcim-indonesia","display_name":"PT Holcim Indonesia","score":0.9959999918937683}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.36665797233581543},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3225378692150116}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.36452/akunukd.v17i2.1505","doi":"https://doi.org/10.36452/akunukd.v17i2.1505","is_oa":false,"landing_page_url":"https://doi.org/10.36452/akunukd.v17i2.1505","pdf_url":null,"source":{"id":"https://openalex.org/S4404674224","display_name":"Jurnal Akuntansi.","issn_l":"2797-524X","issn":["2797-524X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404674223","host_organization_name":"Krida Wacana Christian University","host_organization_lineage":["https://openalex.org/P4404674223"],"host_organization_lineage_names":["Krida Wacana Christian University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.6452000141143799,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2560892410","https://openalex.org/W2625400889","https://openalex.org/W1491493339","https://openalex.org/W942167744","https://openalex.org/W3027900053","https://openalex.org/W3033449995","https://openalex.org/W983496824","https://openalex.org/W2802022068","https://openalex.org/W2599535752","https://openalex.org/W2510492268"],"abstract_inverted_index":{"Penelitian":[0,35],"ini":[1,36,45],"bertujuan":[2],"untuk":[3],"mengetahui":[4],"kinerja":[5,58,106],"keuangan":[6,104,107],"PT":[7,12,17,52],"Indocement":[8,53],"Tunggal":[9,54],"Prakarsa,":[10,55],"Tbk,":[11,15],"Semen":[13],"Indonesia,":[14,19],"dan":[16,32,78,86,105],"Holcim":[18],"Tbk":[20,56],"dengan":[21,63],"menggunakan":[22,37],"analisis":[23,39,102],"rasio":[24,27,33,74,91,100,103],"keuangan,":[25,101],"yaitu":[26],"likuiditas,":[28,75],"solvabilitas,":[29],"profitabilitas,":[30,76],"aktivitas,":[31,77],"pertumbuhan.":[34],"teknik":[38],"data":[40],"deskriptif":[41],"kuantitatif.":[42],"Hasil":[43],"penelitian":[44],"menunjukkan":[46],"bahwa":[47],"dari":[48,71,88],"ketiga":[49],"perusahaan":[50,65],"tersebut,":[51],"memiliki":[57],"yang":[59,80,93],"paling":[60],"baik":[61],"dibandingkan":[62],"dua":[64],"lainnya.":[66],"Hal":[67],"tersebut":[68],"dapat":[69],"dilihat":[70,87],"hasil":[72,89],"rata-rata":[73,84,90,97],"pertumbuhan":[79],"berada":[81,94],"di":[82,95],"atas":[83],"sampel":[85],"solvabilitas":[92],"bawah":[96],"sampel.Kata":[98],"Kunci:":[99]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2019-04-25T00:00:00"}