Published: 2025-06-01

Efisiensi Alokasi Aset untuk Meningkatkan Kinerja Keuangan Perusahaan pada Industri Manufaktur Indonesia

DOI: 10.35870/jemsi.v11i3.4213

Amo Sugiharto, Heriyanti, Yulhendri, Fiere Ahmad Al Rifqi, Pahul Tri Wibowo
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Abstract

Termination of Employment that has been ongoing, especially in the manufacturing industry, are contrary to the tendency of investor interest, especially foreign investors, to invest increasing capital in line with the growth and development of industry and the absorption of labor after the pandemic, is an interesting issue to study, paying attention to the level of efficiency of the assets used by the company to generate sales. Therefore, this research aims to pay attention to sales generated through the use of assets. Research was conducted on the manufacturing industry on the Indonesia Stock Exchange (IDX) which was listed for 3 (three) years from 2021 to 2023 using company financial data as a basis for data processing using financial ratio analysis. The research results show TATO (Total Asset Turnover) of the manufacturing industry is 0.94 times lower (less) than 1.1 times (0.94 < 1.1), so it can be concluded that TATO (Total Asset Turnover) of the manufacturing industry is not good.

Keywords

Manufacturing ; Asset ; Turnover

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How to Cite

Sugiharto, A., Heriyanti, Yulhendri, Al Rifqi, F. A., & Wibowo, P. T. (2025). Efisiensi Alokasi Aset untuk Meningkatkan Kinerja Keuangan Perusahaan pada Industri Manufaktur Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(3), 1873-1878. https://doi.org/10.35870/jemsi.v11i3.4213
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 3 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Amo Sugiharto
Google Scholar ResearchGate ORCID

Program Studi Manajemen, Fakultas Ekonomi Bisnis, Universitas Esa Unggul, Jalan Arjuna Utara No. 9 Kebon Jeruk, Jakarta Barat, Jakarta, Indonesia.

Heriyanti
Google Scholar ResearchGate ORCID

Fakultas Komunikasi, Universitas Esa Unggul, Jalan Arjuna Utara No. 9 Kebon Jeruk, Jakarta Barat, Jakarta, Indonesia.

Yulhendri
Google Scholar ResearchGate ORCID

Program Studi Sistem Informasi, Universitas Esa Unggul, Jalan Arjuna Utara No. 9 Kebon Jeruk, Jakarta Barat, Jakarta, Indonesia.

Fiere Ahmad Al Rifqi
Google Scholar ResearchGate ORCID

Program Studi Manajemen, Fakultas Ekonomi Bisnis, Universitas Esa Unggul, Jalan Arjuna Utara No. 9 Kebon Jeruk, Jakarta Barat, Jakarta, Indonesia.

Pahul Tri Wibowo
Google Scholar ResearchGate ORCID

Program Studi Manajemen, Fakultas Ekonomi Bisnis, Universitas Esa Unggul, Jalan Arjuna Utara No. 9 Kebon Jeruk, Jakarta Barat, Jakarta, Indonesia.

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