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Analisis Rasio Profitabilitas dan Solvabilitas PT Sri Rejeki Isman Tbk (Sritex) dan Pesaingnya di Industri Tekstil Adila Durrotul Ghina; Heru Pribowo; Dzahin Syauqi Muhammad
RJABM (Research Journal of Accounting and Business Management) Vol 10, No 1 (2026)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v10i1.9357

Abstract

This study aims to analyze the financial performance of PT Sri Rejeki Isman Tbk by using profitability and solvency ratios. The results of the ratio analysis will be compared with other competitors in the textile industry. The research method employed is a descriptive research method. The data used consist of financial statements for the period of 2020 to the third quarter of 2024. The data are limited to the third quarter of 2024 because the company went bankrupt in 2024. The results of the study indicate that the company’s financial performance was poor in terms of its ability to generate profits and manage its debts. Competing companies demonstrated significantly better performance in generating profits and managing debts.
PENDAMPINGAN PENYUSUNAN LAKIP BERBASIS AKUNTANSI PERTANGGUNGJAWABAN DI KALIMANTAN TENGAH Nadia Dara Amirue; Jhon Lis Berger; M. Ichsan Diarsyad; Heru Pribowo
INCIDENTAL : Journal Of Community Service and Empowerment Vol 5 No 1 (2026): INCIDENTAL : Journal of Community Service And Empowerment
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ijcse.v5i1.2443

Abstract

The Impactful Independent Internship Program (MBKM) at the Bureau of Government and Regional Autonomy, Administrative Division of the Regional Secretariat of Central Kalimantan Province carried out this community service project for four months, from January 22 to May 22. This activity aimed to improve the quality of performance report preparation through more systematic and measurable data management. A qualitative descriptive method was employed through participant observation, unstructured interviews, and examination of institutional performance records. The students assisted in managing government administration, collecting performance data, and preparing physical and financial realization reports. The results of the activity indicated that the implementation of responsibility accounting through the identification of responsibility centers, measurement of performance indicators, and verification of supporting documents was able to improve the accuracy and quality of LAKIP preparation. This activity also contributed to enhancing students’ competencies in public sector accounting and improving the administrative effectiveness of government institutions.