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ANALISIS PERBANDINGAN KINERJA KEUANGAN DARI EMPAT PERUSAHAAN DI BIDANG MAKANAN PERIODE 2019-2021 Grace Lordita Hatumena; Alifiarisma Maricar; Meilani Nur Maulida; Nisa Fitri Aulia
Transformasi: Journal of Economics and Business Management Vol. 1 No. 4 (2022): December: Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1509.962 KB) | DOI: 10.56444/transformasi.v1i4.263

Abstract

Penelitian ini bertujuan untuk membandingkan kinerja keuangan berdasarkan rasio Likuiditas, rasio Solvabilitas, rasio Profitabilitas pada empat perusahaan yang bergerak di bidang makanan. Analisis yang digunakan adalah analisis deskriptif kuantitatif. Hasil penelitian ini menunjukan bahwa (1) berdasarkan rasio Likuiditas: a. Current Ratio termasuk dalam kriteria baik b. Loan to Asset Ratio termasuk dalam kriteria baik (2) berdasarkan rasio Solvabilitas: a. Primary Ratio masuk ke dalam kriteria baik b. Secondary Risk Ratio masuk dalam kriteria baik. (3) rasio Profitabilitas: a. Return on total asset masuk dalam kriteria baik b. Return on Equity Ratio masuk dalam kriteria yang paling baik.
Kampus Mengajar : Tingkatkan Literasi Dan Numerasi Melalui Program Pelita Nusa Di SDN Tembok Dukuh III/85 Surabaya Alifiarisma Maricar
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): Juni : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v2i2.391

Abstract

The Teaching Campus Program is part of the Merdeka Campus program which involves students from various tertiary institutions and various educational backgrounds to participate in helping the teaching and learning process as an effort to equalize education which needs to be addressed after witnessing the Covid-19 pandemic. Equity and improvement of the quality of education are citizens' rights that must be fulfilled by the government which are included in the TPB/SDGs. The Teaching Campus also provides opportunities for students to be directly involved and develop themselves through activities outside of lectures. The Teaching Campus is used as a forum for students to contribute to improving student literacy and numeracy from an early age, starting from the elaboration of elementary school to high school. Where later students are required to create creative innovations in supporting interactive learning by creating teaching program ideas. One of them is the Pelita Nusa Program which was created from students participating in the Teaching Campus 5 program who served at Tembok Dukuh III/85 Elementary School in Surabaya. This research was made in accordance with the facts according to reports and activities that have been carried out by female students to implement the Pelita Nusa program at Tembok Dukuh III/85 Elementary School in Surabaya
Implementasi Akuntansi Lingkungan Dalam Hubungannya Dengan Konsep Triple Bottom Line Menuju Green Economy Guna Mencapai Keberlanjutan Pada PT Varia Usaha Beton (VUB) Sidoarjo Alifiarisma Maricar; Sunu Priyawan
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 1 (2024): Februari : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i1.244

Abstract

PT. Varia Usaha Beton Sidoarjo is a manufacturing company that produces concrete products and provides services, where the products produced definitely produce a high environmental impact. The application of environmental accounting itself is needed to support the company's operational activities to identify, measure, evaluate and report environmental accounting as control over the responsibility for negative impacts from the company's operational activities. The triple bottom line concept is also a theory that looks not only from the profit aspect but also from the people and planet aspect. This research aims to find out how environmental accounting is implemented in relation to the triple bottom line concept towards a green economy in order to achieve sustainability at PT. Varia Usaha Beton Sidoarjo. This research uses a qualitative descriptive research design with a case study approach. The data in this research was obtained from observations and interviews by researchers with parties related to the research. Based on the results of research at PT. Varia Usaha Beton, it is known that the company has implemented environmental accounting, but the recording carried out does not yet have a separate account. The company has been responsible for managing and minimizing environmental costs to improve company performance, which is related to the triple bottom line concept towards a green economy in order to achieve company sustainability through managing waste and the products produced.