Abstract:Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan pada PT XYZ melalui analisis rasio keuangan. Tujuan utama dari penelitian ini adalah untuk menilai kinerja keuangan perusahaan dalam menghasilkan laba dari penjualan,…
jualan, aset dan ekuitasnya. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Data yang dianalisis merupakan laporan keuangan perusahaan dari tahun 2022 hingga 2024, yang diperoleh melalui wawancara langsung dengan karyawan perusahaan. Rasio keuangan yang digunakan dalam analisis ini meliputi Current Ratio, Cash Ratio, Debt to Equity Ratio, Debt to Assets Ratio, Return on Equity (ROE), Return on Assets (ROA), Net Profit Margin (NPM), dan Gross Profit Margin (GPM). Hasil temuan menunjukan bahwa kinerja keuangan PT XYZ secara keseluruhan tetap stabil dan sehat. Rata-rata ROE sebesar 24,16% dan ROA sebesar 19,40% dikategorikan sangat baik, mencerminkan profitabilitas yang kuat dan pemanfaatan aset yang efektif. Selain itu, NPM sebesar 22,45% dan GPM sebesar 94,19% menunjukan kemampuan perusahaan dalam mempertahankan margin keuntungan yang tinggi, yang menjadi indikator utama atas keunggulan kompetitif dan efisiensi operasional perusahaan.
Abstract:Studi ini dilatarbelakangi oleh fluktuasi harga saham pasca-pandemi COVID-19 dan inkonsistensi hasil penelitian sebelumnya. Menggunakan pendekatan kuantitatif dengan data sekunder dari 15 perusahaan LQ45 (52 observasi).…
Hasil penelitian menunjukkan bahwa ROA berpengaruh negatif dan signifikan terhadap harga saham, mengindikasikan bahwa peningkatan efisiensi aset belum tentu direspons positif pasar. Sebaliknya, Current Ratio berpengaruh positif dan signifikan, menunjukkan bahwa likuiditas perusahaan yang tinggi dianggap positif oleh investor. Sementara itu, Sales Growth tidak menunjukkan pengaruh signifikan terhadap harga saham, menyiratkan bahwa pertumbuhan penjualan saja tidak selalu menjadi faktor utama bagi investor. Namun, secara simultan, ketiga variabel (ROA, CR, dan Sales Growth) secara signifikan memengaruhi harga saham, menjelaskan 38% dari variasi harga saham. Temuan ini menekankan pentingnya keseimbangan antara efisiensi, likuiditas, dan pertumbuhan berkelanjutan bagi manajemen, serta penilaian komprehensif bagi investor.
Abstract:This study's objective is to help us comprehend how assets and liabilities are categorized and journalized in local government financial reports. Using a qualitative methodology, this study gathers data by reviewing existing…
ting literature. Data is collected by tracing and examining information or results from multiple sources, including books, proposals, articles, and relevant journals. The information gathered was then analyzed and arranged systematically, both from internal and external sources. Systematically, both from internal and external sources, and then described in the form of a narrative. In a narrative format. Based on the results of the literature study review, it can be concluded that all the sources analyzed agreed that assets and liabilities assets and liabilities must be clearly classified based on certain categories, such as current assets, fixed assets, current liabilities, and non-current liabilities followed by appropriate accounting journaling, and with appropriate accounting journaling, which reflects the transactions that have occurred and ensures that the declaration of finances occur and ensure that the declaration of finances reflect the true financial condition financial condition.
Abstract:Pematang Johar, sebuah desa yang berkembang pesat di Kecamatan Labuhan Deli, Kabupaten Deli Serdang, Sumatera Utara, menghadapi tekanan lingkungan yang meningkat akibat alih fungsi lahan, berkurangnya ruang terbuka hijau,…
, dan genangan air yang berulang pada musim hujan. Kegiatan pengabdian ini bertujuan memperkenalkan revitalisasi infrastruktur hijau sebagai solusi inovatif untuk memperkuat ketahanan lingkungan di tingkat lingkungan permukiman. Metode yang digunakan meliputi tahap persiapan, koordinasi dengan aparat desa, sosialisasi partisipatif, demonstrasi praktis pembuatan lubang resapan biopori, sumur resapan, dan taman hujan, serta evaluasi melalui instrumen pretest-posttest. Kegiatan diikuti oleh 42 peserta yang terdiri dari perangkat desa, anggota karang taruna, dan ibu rumah tangga. Hasil kegiatan menunjukkan peningkatan skor pemahaman rata-rata peserta secara signifikan, dari 40% sebelum kegiatan menjadi 84% setelah kegiatan, serta peserta menunjukkan minat yang tinggi untuk menerapkan teknik tersebut secara mandiri. Kegiatan ini menyimpulkan bahwa intervensi infrastruktur hijau yang murah dan partisipatif dapat ditransfer secara efektif kepada masyarakat serta berkontribusi menurunkan risiko banjir sekaligus memulihkan fungsi ekologis di skala lingkungan permukiman.
Pematang Johar, a rapidly developing village in Labuhan Deli Subdistrict, Deli Serdang Regency, North Sumatra, faces increasing environmental pressure from land-use conversion, reduced green open space, and recurrent waterlogging during the rainy season. This community service activity aimed to introduce green infrastructure revitalization as an innovative approach to strengthen local environmental resilience. The method consisted of preparation, coordination with village authorities, participatory outreach (sosialisasi), practical demonstration of biopore infiltration holes, recharge wells, and rain gardens, and evaluation through pretest-posttest instruments. The activity involved 42 participants consisting of village officials, youth organization members, and housewives. Results showed a substantial increase in participants' average understanding score, from 40% before the activity to 84% afterward, and participants expressed strong interest in applying the techniques independently. The activity concludes that low-cost, participatory green infrastructure interventions can be effectively transferred to communities and contribute to reducing flood risk while restoring ecological function at the neighborhood scale.
Abstract:The manufacturing sector in Indonesia, particularly within the aluminum fabrication and extrusion industry, is currently navigating a period of intense structural transition. Historically characterized by a focus on physical…
ical output and technical specifications, enterprises are now increasingly compelled to adopt a service-dominant logic to maintain competitive viability. This research report investigates the strategic implementation of human resource development programs at NJS Alumunium, focusing on the dual-pathway integration of technical competence (hard skills) and interpersonal proficiencies (soft skills). Utilizing the SERVQUAL framework as a primary evaluative tool, the analysis explores how specific technical abilities, such as CNC machining, precision welding, and CAD design, intersect with soft skills like emotional intelligence, communication, and proactive problem-solving to drive customer satisfaction. The study synthesizes data from contemporary Indonesian industrial policies, including "Making Indonesia 4.0," and academic frameworks such as Workplace Learning (WPL) and Total Quality Management (TQM). Findings indicate that while technical mastery is a prerequisite for entry into the high-end aluminum market, soft skills serve as the critical differentiator in fostering customer loyalty and bridging the gap between expectation and perception. The report further details the role of management information systems, the impact of local cultural paternalism in leadership, and the emergence of green capabilities as essential components of a modern competency strategy. The proposed developmental model advocates for a continuous, mentored, and digitally-enabled training ecosystem that aligns organizational capabilities with the sophisticated demands of both domestic and international consumers.
Abstract:The purpose of this study was to determine the effect of Canva Assisted Mission Based Learning Version on students' Physics learning outcomes on the Measurement material of class X Semester I of SMA Parulian 2 Medan in the…
he 2023/2024 Academic Year. This type of research is a quasi-experimental study. The population of this study was all students of class X MIA semester I of SMA Parulian 2 Medan which includes 2 subjects with a total of 30 students. Sampling was carried out by General Sampling where the number of samples was equal to the number of populations, so that the sample in this test changed to 15 students of class X MIA 1 as an experimental model, who were taught to use Canva. Assisted efforts based on the purchase of model information and 15 students of sophistication X MIA 2. as beauty manipulation were taught with a direct introduction model assisted with Canva. The research device used a multiple-desire view at along with 14 items with five choices (a, b, c, d, and e) which had been tested beforehand to determine the validity, reliability, level of difficulty, and item differentiation. Before examining the hypothesis, the normality and homogeneity of the records were checked first. The results show that the general pretest score for the test is 43.20 with a complete deviation of 8.23 and for the ordinary one is forty-two.75 with a standard deviation of seven, sixty-four. For preliminary competency tcount = 0.329 and ttable = 2.05. shows that tcount < ttable, then the initial talent of both classes is identical. After getting knowledge about ending, the post-test changed to finished for both lessons and the average trial cost changed to 80.79 with an average difference of 8.68 while for the elegance of manipulation the publication test cost became 72.67 with a current deviation of 8.15. Based on the pre-test homogeneity test, it was obtained Fcount = 1.162 along with Ftable = 2.48. because Fcount (1.162) < Ftable (2.48), then the pretest research fact turned out to be homogeneous, then the publish-check homogeneity test obtained Fcount = 1.213 along with Ftable = 2.48. because Fcount (1.213) < Ftable (2.48) then the post-test research data is homogeneous, then the statistical test (one-tailed t-test) obtained tcount = 2.67 and ttable = 1.70 at a significance level of α = 0.05, with dk as much as 28. Because tcount > ttable, being unique (2.67 > 1.70), this indicates that there may be a very large effect of the Canva Assisted learning-based task version on Physics students gaining knowledge about the results in the problem of interweaving of sophistication X Semester I personal strengths of the Parulian 2 Medan faculty in the 2023/2024 academic year.
Abstract:This study aims to analyze the financial performance of PT. Askrindo with a focus on liquidity and solvency ratios. Insurance companies play a crucial role in providing services to address future risks. The performance of…
f these financial companies is evaluated using financial statements consisting of balance sheets and income statements. Liquidity and solvency ratios were chosen as the primary analytical tools in this study. The analysis results indicate that PT. Askrindo has good liquidity performance, where current assets can adequately cover current liabilities. The liquidity ratio during the period 2019 to 2022 showed a positive increase, reaching an average of 297% in 2022. However, there was a decline in the solvency ratio, especially in the debt-to-equity ratio, which decreased from an average of 1.05% in 2019 to 0.78% in 2022. This situation can affect the company's ability to bear high risks, especially due to high premiums. Therefore, PT. Askrindo needs to take steps to increase capital and ensure efficient use of assets to strengthen its overall financial position. In conclusion, although PT. Askrindo has good liquidity performance, so the company needs to increase capital and improve its solvency ratio. This is expected to increase creditor and investor confidence and strengthen the company's ability to face future risks.
Abstract:Tujuan penelitian ini adalah untuk mengetahui pengaruh Current Ratio, Quick Ratio dan Cash Ratio terhadap pertumbuhan laba perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Periode (BEI) 2020-2022. Jenis…
nis penelitian ini adalah penelitian asosiatif kausal. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada Periode 2020-2022. Pengambilan sampel penelitian ini menggunakan metode purposive sampling. Hasil penelitian ini menunjukka bahwa secara simultan dan parsial variabel Current Ratio, Quick Ratio dan Cash Ratio, dan ukuran perusahaan tidak berpengaruh terhadap pertumbuhan laba perusahaan sektor pertambangan yang terdaftar di BEI periode 2020-2022.
Abstract:Penelitian ini bertujuan untuk mengetahui Pengaruh CR, ROE, ROA, PER dan CAR Terhadap Harga Saham Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022. Populasi pada penelitian ini adalah perusahaan…
aan perbankan yang berjumlah 42 perusahaan dengan sampel penelitian sebanyak 13 perusahaan yang diperoleh melalui purposive sampling dengan kriteria tertentu. Penelitian ini menggunakan alat Regresi Data Panel. Hasil penelitian ini menunjukkan bahwa secara simultan Hal ini menunjukan bahwa variabel Current Ratio (CR), Return On Equity (ROE), Return On Asset (ROA), Price Earning Ratio (PER) dan Capital Adequacy Ratio (CAR) berpengaruh positif dan signifikan terhadap Harga saham. Sedangkan secara parsial Current Ratio (CR), Return On Equity (ROE), Capital Adequacy Ratio (CAR) berpengaruh positif dan signifikan terhadap harga saham sedangkan variabel Return On Asset (ROA), Price Earning Ratio (PER) berpengaruh negatif dan signifikan terhadap harga saham.
Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh variabel Return on Equity (ROE) dan Current Ratio (CR) terhadap nilai perusahaan pada PT. Pembangunan Perumahan Persero Tbk yang terdaftar di Bursa Efek Indonesia selama…
ma periode 2015-2022. Penelitian ini menggunakan metode regresi linier berganda untuk menguji pengaruh variabel independen secara simultan terhadap variabel dependen. Hasil uji t menunjukkan bahwa ROE tidak berpengaruh signifikan terhadap nilai perusahaan, dengan nilai signifikansi sebesar 0,540 dan t-hitung yang lebih kecil daripada t-tabel (0,619 < 2,026). Sebaliknya, CR berpengaruh signifikan terhadap nilai perusahaan, dengan nilai signifikansi 0,006 dan t-hitung yang lebih besar daripada t-tabel (2,992 > 2,026). Analisis korelasi Pearson mengungkapkan bahwa hubungan antara ROE dan nilai perusahaan tergolong rendah (r = 0,334), sementara hubungan antara CR dan nilai perusahaan berada dalam kategori sedang (r = 0,563). Uji F menunjukkan bahwa secara simultan, ROE dan CR memiliki pengaruh signifikan terhadap nilai perusahaan, dengan nilai F-hitung sebesar 7,016 dan signifikansi 0,003, melebihi F-tabel 3,25. Koefisien determinasi (R²) sebesar 43,3% mengindikasikan bahwa ROE dan CR secara bersama-sama menjelaskan 43,3% variasi nilai perusahaan. Temuan ini menyarankan bahwa perusahaan perlu fokus pada pengelolaan CR untuk meningkatkan nilai perusahaan, sementara ROE perlu dievaluasi lebih lanjut. Penelitian ini memberikan wawasan penting untuk strategi manajerial dan keputusan investasi di PT. Pembangunan Perumahan Persero Tbk.