Klasterisasi Perusahaan yang Tergabung dalam Jakarta Islamic Index 70 Berdasarkan Rasio Profitabilitas Menggunakan K-Means Clustering

  • Alfi Syukria UIN Imam Bonjol Padang
  • Romy Yunika Putra UIN Imam Bonjol Padang
  • Mayang Larasati UIN Imam Bonjol Padang
  • Trinitaria Marlis Putri UIN Imam Bonjol Padang
  • Abdi Fadhlan UIN Imam Bonjol Padang

Abstract

One of the main roles of companies is to encourage economic development because companies can absord labor and optimize the use of resources, thus become an important aspect of the economic system. The process of evaluating the performance of a company can be seen from the company's financial ratios, one of which is the profitability ratio. The profitability ratios used in this study are Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE). The method that has been used was a quantitative method using k-means clustering analysis. The data that has been used was secondary data with the observation unit of 66 companies that are members of the Jakarta Islamic Index (JII70). The results showed that the optimal number of clusters were 3 clusters. Cluster 1 is a company with healthy profitability ratio category consist of 14 companies. Cluster 2 is a company with less healthy profitability ratio category consist of 38 companies. Cluster 3 is a company with unhealthy profitability ratio category consist of 14 companies

References

Fahmi, I. (2012). Analisis Kinerja Keuangan. Bandung: Alfabeta.
Johnson, R., & Wichern, D. (2007). Applied Multivariate Statistical Analysis (6 ed.). New Jersey: Prentice Hall.
Kasmir. (2015). Analisis Laporan Keuangan. Jakarta: Rajawali Grafindo Persada.
Rudianto. (2013). Akuntansi Manajemen. Jakarta: PT. Glora Aksara Pratama.
Sanjaya, S., & Rizky, M. F. (2018, Juli - Desember). Analisis Profitabilitas dalam menilai kinerja keuangan pada PT. Taspen (Persero) Medan. Kitabah, 2(2), 277-293.
Published
2022-01-27
How to Cite
SYUKRIA, Alfi et al. Klasterisasi Perusahaan yang Tergabung dalam Jakarta Islamic Index 70 Berdasarkan Rasio Profitabilitas Menggunakan K-Means Clustering. Manajemen dan Kewirausahaan, [S.l.], v. 13, n. 1, jan. 2022. ISSN 2615-3300. Available at: <https://ojs.unitas-pdg.ac.id/index.php/manajemen/article/view/786>. Date accessed: 27 apr. 2024.