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This Author published in this journals
All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan
Safriadi Pohan
Sekolah Tinggi Ilmu Ekonomi Al Washliyah Sibolga/Tapanuli Tengah
Economics, Econometrics & Finance

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Analisis Ratio Solvabilitas Dan Profitabilitas Untuk Tahun 2018-2020 Pada UD. Rubama Kabupaten Tapanuli Tengah Rahmadani Manik; Safriadi Pohan; Tiurlina Hasmawati Sihite
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.52

Abstract

Financial ratio analysis is one way to assess a company's financial performance. This research aims to determine the financial performance of UD. Rubama. The research uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this research are UD's balance sheet and profit and loss report. Rubama for the 3 year period 2018-2020. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The research results show that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) is good, because there is an increase in the amount of debt and is followed by an increase in the amount of assets every year and the company is able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return on Investment is good, because the profits are quite high in terms of asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to produce optimal net profits, the average during the research period was 36%.
Analisis Efektivitas Pengelolaan Dan Sistem Pengendalian Piutang Pada CV. Parulian Sojuangon Panggabean Group Kabupaten Tapanuli Tengah Indah Gusmaini Lubis; Yenni Sofiana Tambunan; Safriadi Pohan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.53

Abstract

This research aims to determine the influence of leadership style and work environment on employee performance at the Sibolga Pratama Tax Service Office. The population and sample for this research were all 106 civil servant employees at the Sibolga Primary Tax Service Office. The research method used is a quantitative research method with a descriptive approach. The data collection technique is a questionnaire using a Likert scale, while the tests used are the Classic Assumption Test and Analysis Test. The results of the research show that the performance of Receivable Turn Over (RTO) fluctuates from year to year. The highest increase in RTO occurred in 2019 at 4.16 times. The company's Average Collection Period (ACP) level was the best in 2019, namely 87 days, where the receivables turnover rate was very high. In 2019 the company's performance improved, where the arrears ratio reached its smallest point, namely 16.20%. In 2019 the performance of CV. Parulian Sojuangon Panggabean Group experienced an increase, where the collection ratio reached its highest point, namely 83.79%.
Co-Authors Indah Gusmaini Lubis Rahmadani Manik Tiurlina Hasmawati Sihite Yenni Sofiana Tambunan