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All Journal Jurnal Riset Akuntansi dan Bisnis BINAMULIA HUKUM Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Frontier Management Science (FMS) Binamulia Hukum
Lia Hartika
Politeknik Negeri Medan
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Journal : Frontier Management Science (FMS)

 1 
Financial Performance Analysis of PT A Based on Liquidity Ratio Indri Dithisari; Lia Hartika
Frontier Management Science Vol. 1 No. 1 (2024): FMS - January
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/fms.v1i1.128

Abstract

The research objective is to determine the financial performance of PT A from 2018 to 2022 in terms of the liquidity ratio. The type of data used in writing this final project report is quantitative data using secondary data, namely the financial position report from 2018 to 2022. The results of this study indicate that the financial performance of PT A is said to be in bad financial condition because the average liquidity ratio results are below industry standards. It can be concluded that PT A is an illiquid company and has an unfavorable financial condition.
Management Accounting Improvement in Packaged Beverage Entities Lia Hartika; Indri Dithisari
Frontier Management Science Vol. 1 No. 1 (2024): FMS - January
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/fms.v1i1.129

Abstract

Management accounting practices must be embedded and running in a corporate entity or organization. Management accounting can provide actual information that affects the decision-making process of a company manager. One of the implementations is the concept of management in entities in the packaged beverage industry. The process of handling customers must continue to be carried out because the customers have several characteristics, such as loyalty, behavior, habits, and perceptions of a product. At the same time, the company must apply ideas to the company's production activities and be able to analyze the social, economic, and environmental impacts of these activities. So in this study, the production service sector that the author has chosen is packaged beverage industry because, since the COVID-19 pandemic, beverage producer companies have changed their business methods, namely through online ordering applications or package systems. This habit has not changed after the COVID-19 pandemic. Online sales of packaged beverages are still often carried out by the public. There is a change in economic behavior in the community, and it has a direct impact on the business model and product sales of the packaged beverage manufacturer. Based on this background, the authors will conduct research, namely to determine what variables will affect this business so that packaged drinks continue to be favored by the community so as to grow economic potential and job opportunities for the community.
Co-Authors HERU PRANOTO Indri Dithisari Rahmawaty Siti Maretia Benu Surya Dharma Syarifah Lisa Andriati