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FINANCIAL ANALYSIS OF PT PELAYARAN NASIONAL SRIANDALAS INDAH MURNI: COMMON SIZE & PROFITABILITY RATIOS Alamsyahbana, Muhammad Isa; Wiwin Vartina; Ranti Utami; Sri Kurnia; Juliani Sari Siregar
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

This study analyzes the financial performance of PT Pelayaran Nasional Sriandalas Indah Murni-Kota Tanjungpinang using the common size method and financial ratios. Data was collected through documentation and literature study. The common size analysis results show an increase in capital and a decrease in debt for 2019-2020 and 2020-2021. The income statement for 2019-2020 indicates improved performance with reduced costs and increased profits, whereas 2020-2021 shows a decline in performance due to increased costs and decreased profits. Financial ratio analysis for 2019-2021 reveals a significant amount of unproductive working capital in cash and receivables, resulting in suboptimal asset funding. The high equity guarantee comes from long-term liabilities. In conclusion, financial performance improved in the balance sheets for 2019-2020 and 2020-2021 but declined in the income statement for 2020-2021. The financial ratios indicate unproductive working capital and high equity guarantees from long-term liabilities
PERFORMANCE OF SHARI’A BANKING IN INDONESIA BEFORE AND DURING THE COVID 19 PANDEMIC: ISLAMICITY PERFORMANCE INDEX APPROACH Masyitah As Sahara; Charly Marlinda; Sri Kurnia; Rachmad Chartady
International Journal of Social Science Vol. 3 No. 4: December 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i4.7165

Abstract

This research aims to determine the performance of Islamic banks using the Islamicity Performance Index approach before and during the Covid-19 pandemic. The method used in this research is a quantitative descriptive method. The object of this research is all sharia commercial banks in Indonesia. The data for this research comes from the financial reports of Islamic commercial banks for the period 2018 - 2021. The research results show that in the profit sharing ratio before and during the pandemic, only Bank Muamalat Indonesia received a fairly good title with a percentage below 30%. The results of the zakat performance ratio show that all banks still have a bad reputation in pandemic conditions and during the pandemic. For equitable distribution ratio, only Bank Jabar Banten Syariah received a fairly good title from qard and donations, and from the labor load of Bank Muamalat, Aceh Syariah and Bukopin Syariah which was able to survive with IPI standards, while in terms of net profit only Bank Mega Syariah was able to survived the pandemic with a percentage of more than 35%. For Islamic investment vs non-Islamic investment, the entire sample of Islamic commercial banks received a very good rating. And for Islamic income vs non-Islamic income, all banks in the sample received a very good title
Service Learning Program In Giant Bee, Malaka-Malaysia Sri Kurnia; Imran Ilyas; Tubel Agusven; Luqman Hakim; Ruwaida Ruwaida; Alex Zami 
International Journal of Community Engagement and Development Vol. 2 No. 1 (2024): February : International Journal of Community Engagement and Development
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/ijced.v2i1.14

Abstract

Giant Bee Gallery is one of the galleries that can be visited by tourists in Malacca, Malaysia. Giant Bee was founded in 1978 by Mr Ong Kang Peng. The aim of establishing the Giant Bee Gallery is that apart from selling various types of honey, the Giant Bee Gallery also aims to spread knowledge to visitors about bees and their habitat. This service activity was carried out on October 31 2023 and was attended by a service team of 14 students along with 2 accompanying lecturers. The method of implementing this service activity is carried out through several stages, namely initial and preparatory activities, implementation of activities, and evaluation of activities. The result of this service activity is that the service team was able to learn a lot about bees and beekeeping and buy several delicious and healthy honey products. The types of honey in Giant Bee consist of royal jelly, propolis, bee venom honey, pupa, pollen, bee's wax, trigona honey, super honey, apple vinegar honey. Each of the 9 honeys has its own benefits.