{"id":"https://openalex.org/W2991302494","doi":"https://doi.org/10.26618/profitability.v3i1.2499","title":"ANALISIS RASIO PROFITABILITAS SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PADA PT.BIRINGKASSI RAYA SEMEN TONASA GROUPJL. POROS TONASA 2 BONTOA MINASATE\u2019NE PANGKEP","display_name":"ANALISIS RASIO PROFITABILITAS SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PADA PT.BIRINGKASSI RAYA SEMEN TONASA GROUPJL. POROS TONASA 2 BONTOA MINASATE\u2019NE PANGKEP","publication_year":2019,"publication_date":"2019-10-04","ids":{"openalex":"https://openalex.org/W2991302494","doi":"https://doi.org/10.26618/profitability.v3i1.2499","mag":"2991302494"},"language":"id","primary_location":{"id":"pmh:oai:journal.unismuh.ac.id:article/2499","doi":"https://doi.org/10.26618/profitability.v3i1.2499","is_oa":true,"landing_page_url":"https://journal.unismuh.ac.id/index.php/index/article/view/2499","pdf_url":null,"source":{"id":"https://openalex.org/S4210178398","display_name":"Jurnal Ilmu Manajemen Profitability","issn_l":"2714-6324","issn":["2714-6324","2714-6332"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315165","host_organization_name":"Muhammadiyah University of Makassar","host_organization_lineage":["https://openalex.org/P4310315165"],"host_organization_lineage_names":["Muhammadiyah University of Makassar"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.26618/profitability.v3i1","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.unismuh.ac.id/index.php/index/article/view/2499","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Ika Fatmawati","orcid":"https://orcid.org/0009-0004-2685-1505","observed_orcids":["https://orcid.org/0009-0004-2685-1505"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ika Fatmawati","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0009-0004-2685-1505","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5023078973","display_name":"Moh. Aris Pasigai","orcid":"https://orcid.org/0000-0003-2262-1804","observed_orcids":["https://orcid.org/0000-0003-2262-1804"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Moh Aris Pasigai","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5004430516","display_name":"Faidhul Adzim","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Faidhul Adzim","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.8775,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.87998909,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"3","issue":"1","first_page":"22","last_page":"35"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9848999977111816,"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":0.9848999977111816,"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":0.005799999926239252,"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":0.005499999970197678,"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/profitability-ratios","display_name":"profitability ratios","score":0.9760000109672546},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.8410000205039978},{"id":"https://openalex.org/keywords/net-profit-margin","display_name":"net profit margin","score":0.9679999947547913},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":0.9549999833106995},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":1.0},{"id":"https://openalex.org/keywords/cement-enterprises","display_name":"cement company","score":0.7260000109672546},{"id":"https://openalex.org/keywords/financial-statement-analysis","display_name":"financial statement analysis","score":0.8360000252723694}],"concepts":[{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.7538285255432129},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6736675500869751},{"id":"https://openalex.org/C155530773","wikidata":"https://www.wikidata.org/wiki/Q591174","display_name":"Return on equity","level":3,"score":0.6473511457443237},{"id":"https://openalex.org/C189560676","wikidata":"https://www.wikidata.org/wiki/Q1187906","display_name":"Profit margin","level":2,"score":0.6152120232582092},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5056962966918945},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.4942929744720459},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.28014224767684937}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:journal.unismuh.ac.id:article/2499","doi":"https://doi.org/10.26618/profitability.v3i1.2499","is_oa":true,"landing_page_url":"https://journal.unismuh.ac.id/index.php/index/article/view/2499","pdf_url":null,"source":{"id":"https://openalex.org/S4210178398","display_name":"Jurnal Ilmu Manajemen Profitability","issn_l":"2714-6324","issn":["2714-6324","2714-6332"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315165","host_organization_name":"Muhammadiyah University of Makassar","host_organization_lineage":["https://openalex.org/P4310315165"],"host_organization_lineage_names":["Muhammadiyah University of Makassar"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.26618/profitability.v3i1","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:2991302494","doi":"https://doi.org/10.26618/profitability.v3i1.2499","is_oa":true,"landing_page_url":"https://journal.unismuh.ac.id/index.php/profitability/article/download/2499/pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210178398","display_name":"Jurnal Ilmu Manajemen Profitability","issn_l":"2714-6324","issn":["2714-6324","2714-6332"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315165","host_organization_name":"Muhammadiyah University of Makassar","host_organization_lineage":["https://openalex.org/P4310315165"],"host_organization_lineage_names":["Muhammadiyah University of Makassar"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Ilmu Manajemen Profitability","raw_type":null}],"best_oa_location":{"id":"pmh:oai:journal.unismuh.ac.id:article/2499","doi":"https://doi.org/10.26618/profitability.v3i1.2499","is_oa":true,"landing_page_url":"https://journal.unismuh.ac.id/index.php/index/article/view/2499","pdf_url":null,"source":{"id":"https://openalex.org/S4210178398","display_name":"Jurnal Ilmu Manajemen Profitability","issn_l":"2714-6324","issn":["2714-6324","2714-6332"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315165","host_organization_name":"Muhammadiyah University of Makassar","host_organization_lineage":["https://openalex.org/P4310315165"],"host_organization_lineage_names":["Muhammadiyah University of Makassar"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.26618/profitability.v3i1","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4401300622","https://openalex.org/W7042710633","https://openalex.org/W4390370615","https://openalex.org/W4386143700","https://openalex.org/W4298176115","https://openalex.org/W4402684712","https://openalex.org/W4402653683","https://openalex.org/W4416131739","https://openalex.org/W7221286137","https://openalex.org/W4376634318"],"abstract_inverted_index":{"This":[0,19,55],"study":[1,34,56],"aims":[2],"to":[3,8,42,59,68],"determine":[4,60],"the":[5,25,51,61,70,78,83,107,118,136,144,148,154],"profitability":[6,37,62,87,149],"ratio":[7,63,88,150],"assess":[9],"financial":[10,44,71,84,111,138],"performance":[11,45,72,112,139],"at":[12,46],"PT.":[13,47,74],"Biringkassi":[14,48,75],"Raya":[15,49,76],"Semen":[16],"Tonasa":[17],"Group.":[18],"type":[20],"of":[21,32,73,82,106],"research":[22,26],"used":[23,89],"in":[24,50,77],"is":[27,90,113,121,140,151],"descriptive":[28],"quantitative.":[29],"The":[30,86,104],"focus":[31],"this":[33],"includes":[35],"how":[36],"ratios":[38],"as":[39,65],"a":[40,66],"tool":[41,67],"measure":[43,69],"last":[52,79],"three":[53,80],"years.":[54],"was":[57],"conducted":[58],"analysis":[64,108],"years":[81],"statements.":[85],"Net":[91,126],"Profit":[92,127],"Margin":[93],"(NPM),":[94],"Return":[95,100,129,133],"On":[96,101,130,134],"Equity":[97],"(ROE)":[98],"and":[99,132],"Assets":[102],"(ROA).":[103],"results":[105],"show":[109],"that":[110],"still":[114,122,152],"not":[115,141],"good,":[116],"because":[117,143],"industry":[119,155],"standard":[120,156],"below":[123,153],"standard.":[124],"For":[125],"Margin,":[128],"Asset,":[131],"Equtiy":[135],"company's":[137],"good":[142],"value":[145],"achieved":[146],"by":[147],"average.":[157]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-12-05T00:00:00"}