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All Journal Jurnal Manajemen & Keuangan Jurnal Ilmiah Peuradeun JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Pengabdian Pada Masyarakat Assets: Jurnal Akuntansi dan Pendidikan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial WIDYA LAKSANA Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) Dinamika Governance : Jurnal Ilmu Administrasi Negara Jurnal Akuntansi Bisnis dan Publik Jurnal Akuntansi Kompetif Jurnal Ilmiah Dinamika Sosial Jurnal Ilmiah Manajemen dan Bisnis INFOKUM JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Computer Science, Information Technology and Telecommunication Engineering (JCoSITTE) Economics and Digital Business Review Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Minfo Polgan (JMP) International Journal of Humanities Education and Social Sciences Jurnal Akuntansi, Manajemen dan Bisnis Digital Economic Reviews Journal D'edukasi: Jurnal Pengabdian Masyarakat Formosa Journal of Sustainable Research (FJSR) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Proceedings of The International Conference on Business and Economics The Es Accounting and Finance JAKBS Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan JEBD International Journal of Economic Research and Financial Accounting Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Review of Management, Accounting, and Business Studies Social Sciences Journal Journal of Humanities Education Management Accounting and Transportation International Journal of Society and Law Tamilis Synex: Multidimensional Collaboration Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan TOMAN: Jurnal Topik Manajemen Jurnal Ekonomi, Manajemen, Akuntansi, dan Bisnis
Fitri Yani Panggabean
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Transportation Other

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Swot strategy analysis of SMEs loloh cemcem at UD. Merta Sari Fitri Yani Panggabean; Desya Sandayanti
Review of Management, Accounting, and Business Studies Vol. 2 No. 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i2.3736

Abstract

This study aimed to analyze the SWOT UMKM Loloh Cemcem strategy (Case Study of Loloh Cemcem Ibu Kunil Production by UD. Merta Sari in Penglipuran Village, Bangli Regency). The informants used in this study were selected purposively. Data collection techniques used by researchers are Observation, Interview, and Documentation. The data analysis technique used was a descriptive method. It was used to make a description of the results of the study. The strategy used was UD. Merta Sari is a SO strategy. The result of this study was the strength of UD. Merta Sari products owned were delicious and beneficial to health, easy to find products, had regular customers, and had hygienic production processes. The disadvantages were that the product was not durable, production was still manual, there were no clear job descriptions and the management was still simple, and online marketing was not optimal. Opportunities that could be utilized by UD. Merta Sari was optimizing resellers, strategic production locations, high demand for products, opening branches, and promotion with the open booths. The threats were products in the form of raw materials to make crackers which were difficult to obtain during the dry season, the emergence of similar product businesses, and government regulations related to the use of plastics. It was difficult for looking for alternatives related to the packaging used by UD. Merta Sari.
Analisis Perbandingan Kinerja Keuangan PT Telkom Indonesia (Persero) Tbk dan PT XLSMART Telecom Sejahtera Tbk Tahun 2022-2024 Yohanes Kevin Lukna; Dona Olivia Sihombing; Talitha Nabila; Nabila Rahmadayanti; Fitri Yani Panggabean
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2606

Abstract

This study aims to analyze the comparison of financial performance between PT Telkom Indonesia (Persero) Tbk and PT XLSMART Telecom Sejahtera Tbk to understand the extent of the financial capabilities of these two telecommunications sector companies in the face of ongoing changes and intense competition. In the study, the analysis was conducted using financial ratios including liquidity (CR & QR), profitability (ROA & ROE), leverage (DAR & DER), and activity (TATO & FATO) using information from the company's financial statements in 2022 - 2024. The research findings show that both Telkom and XLSMART have values that are not yet classified as good in liquidity, profitability, and activity ratios. Of the three aspects, Telkom has an advantage in both liquidity ratios by 70%, both profitability ratios by 100%, and TATO by 35%. Meanwhile, XLSMART has the advantage of FATO by 45%. In terms of Leverage, Telkom has a ratio value that is classified as good, while XLSMART has not. Telkom has an advantage of 40% (DAR) and 95% (DER).
Literatur Review: Laporan Keuangan sebagai Instrumen Deteksi Dini atas Kebangkrutan Perusahaan Aqilah Miranda; Edya Nashwa Septika; Citra Amelia Parsi; Fitri Yani Panggabean
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2793

Abstract

This research aims to examine in depth the role of financial statements as an instrument for early detection of potential corporate bankruptcy. Through a literature study approach of various scientific sources between 2019 and 2025, this research highlights how information presented in financial statements, such as declining profits, increasing debt, and weakening liquidity, can be an early indicator of deteriorating financial conditions. Various predictive models such as Altman Z-Score, Springate, and Grover are discussed as tools in identifying the level of bankruptcy risk. The results show that the effectiveness of these models is highly dependent on the industry characteristics and financial structure of each company. In addition, the quantitative approach needs to be complemented with qualitative analysis to produce a more accurate diagnosis. The findings reinforce the importance of financial statements as a strategic tool in decision-making as well as an early warning system that can improve a company's preparedness for the threat of bankruptcy.
Analisis Kinerja Keuangan Perusahaan Pada Sektor Infrastruktur Yang Terdaftar Di BEI Sebelum Dan Pada Saat Pandemi COVID-19 Abel Sonia S; Rizky Raditya Pratama; Fitri Yani Panggabean
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyse the financial performance of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. The COVID-19 pandemic that has hit since early 2020 has had a significant impact on economic activity, including the infrastructure sector which is highly dependent on mobility and long-term investment. Performance analysis is carried out by comparing key financial ratios such as profitability (ROA, ROE, NPM), liquidity (CR, QR), solvency (DER), and activity (TATO) in the period 2018-2019 (before the pandemic) and 2020-2021 (during the pandemic). The analysis method used in this research is descriptive quantitative analysis with a comparative approach. The results showed that in general, there was a decline in the financial performance of most infrastructure sector companies during the pandemic, especially in the aspects of profitability and activity. This decline reflects operational disruptions and decreased demand due to social restrictions and economic uncertainty. However, some companies have managed to maintain stable performance thanks to business diversification and operational efficiency. These findings provide important insights for investors and company management in anticipating financial risks in times of crisis.
Analisis Pengelolaan Keuangan Desa Dalam Mendukung Pembangunan Di Desa Paya Geli Muhammad Brilliant Arlangga; Fitri Yani Panggabean
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini dilakukan di desa Paya Geli Kecamatan Sunggal Kabupaten Deli Serdang. Penelitian ini bertujuan untuk mengetahui tingkat keberhasilan pengelolaan keuangan desa dalam mendukung pembangunan di desa Paya Geli. Penelitian ini merupakan penelitian desriptif dengan pendekatan kualitatif, yaitu metode yang menggambarkan secara utuh dan mendalam tentang realitas sosial dan berbagai fenomena yang terjadi di masyarakat yang menjadi subjek penelitian, sehingga tergambarkan ciri, karakter, sifat dan model fenomena tersebut dengan cara mengumpulkan, mempersiapkan, dan menganalisis data yang diperoleh dari proses wawancara dan dokumen. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa proses Pengelolaan Keuangan di desa Paya Geli Kecamatan Sunggal Kabupaten Deli Serdang, sudah dilakukan secara efektif dan efesien meskipun masih ada beberapa kendala seperti kurangnya sosialisasi dan keterlambatan pengiriman dana desa dari pemerintahan.
Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT. Royal Prima,Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2021-2024 Fista Lindu Aprilia; Marshanda; Sherly Indah Kania; Fitri Yani Panggabean
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2956

Abstract

This study uses financial ratio analysis including liquidity, solvency, and profitability ratios to evaluate the financial performance of PT Royal Prima Tbk. from 2021 to 2024. Descriptive quantitative methodology with a comparative analysis approach against industry norms was used. Information was obtained from the company's annual financial statements, which are available on the official website of the Indonesia Stock Exchange. The findings show that the company's liquidity ratio is still erratic and is below the industry standard. The solvency ratio shows a fairly healthy capital structure, but the increase in liabilities in the last year without being followed by net profit growth has the potential to pose a financial risk. On the other hand, profitability ratios such as ROA, ROE, and NPM have decreased, which reflects the non-optimal utilization of assets and equity to generate profits. Overall, the financial performance of PT Royal Prima Tbk during the period is considered not optimal and requires strategic efforts in cost efficiency and increased productivity to achieve business sustainability.
Analisis Laporan Keuangan Di Era Digital: Tantangan Dan Peluang Bagi Perusahaan Modern (Studi Review Jurnal) Cristanti Panjaitan; Salshabilla Nayma; Intan Afriliyani; Fitri Yani Panggabean
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2960

Abstract

Digital transformation has brought about fundamental changes in corporate financial reporting. Technologies such as cloud computing, big data, and ERP are now utilised in the process of recording and presenting financial information. This research aims to examine in depth the influence of digitalisation on modern corporate financial reporting using a literature study approach. Eight national and international journals were used as the basis of analysis, covering issues such as efficiency, transparency, data security, and human resource readiness. The study results show that digitisation has a positive impact on reporting speed, information accuracy, and investor confidence. However, the main challenges still revolve around data security and the readiness of technology and human resources, especially in MSMEs. This study provides strategic recommendations in the form of strengthening digital infrastructure, human resource training, and regulations that support digital-based financial reporting. It is hoped that the results of this study can contribute to encouraging broader and safer digital transformation in the financial sector. Similar research was also conducted by Aprilia, Damanik, and Panggabean (2024) which highlighted the importance of applying appropriate accounting standards in the preparation of MSME financial reports.
Analisis Kinerja Keuangan Pada PT. Gudang Garam TBK Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024 Febriani Nur Rahman; Meiman Kristian Putra Gulo; Echa Salsabilla; Fitri Yani Panggabean
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3039

Abstract

This study aims to assess the financial performance of PT Gudang Garam Tbk during the period 2020 to 2024 through analysis of liquidity, solvency, and profitability ratios. The approach used is descriptive quantitative based on annual financial statement data. The analysis results show that the liquidity ratio is unstable due to an increase in current debt that is not proportional to current assets. Solvency ratios show a positive trend supported by an increase in total assets. However, profitability ratios such as ROA, ROE, and NPM have decreased, which indicates low efficiency in asset and capital utilization. In general, the company has not met industry standards and requires improvements in financial management in order to improve performance sustainably.
Financial Performance Analysis Based On Profitability Ratios At PT Blue Bird Tbk, 2020-2024 Adisya Putri Nabilah; Fitri Yani Panggabean; Riska Franita
Social Sciences Journal Vol. 3 No. 2 (2026): August
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/sosj.v3i2.1848

Abstract

This study analyzes the financial performance of PT Blue Bird Tbk using Return on Assets, Return on Equity, and Net Profit Margin during 2020-2024 and compares profitability during the COVID-19 crisis with the subsequent economic recovery. A quantitative descriptive design was applied using secondary data from the company's annual financial statements. Profitability ratios were calculated and compared across the five-year observation period. The results show a clear recovery trend. Return on Assets increased from -2.38% in 2020 to 7.06% in 2024, Return on Equity rose from -3.30% to 9.94%, and Net Profit Margin improved from -8.43% to 11.82%. The 2022-2024 recovery period therefore produced substantially stronger profitability than 2020-2021. The improvement reflects more effective asset utilization, stronger equity productivity, and better operating-cost control alongside the normalization of mobility and the company's business strategies. The findings support the view that profitability analysis is useful for evaluating corporate recovery and stakeholder value creation, while also providing a basis for managerial and investment decisions.
ANALISIS PERILAKU MINAT WISATAWAN BERKUNJUNG KEMBALI KE PULAU SAMOSIR Asianna Martini Simarmata; Fitri Yani Panggabean; Yonson Pane; Elisabeth Nainggolan
Jurnal Ilmiah Dinamika Sosial Vol 5 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.776 KB) | DOI: 10.38043/jids.v5i2.3165

Abstract

Samosir Island is one of the leading tourist destinations in the Toba Caldera Geopark area. So many factors are related to the intention of tourists revisiting Samosir Island. So the research aims to prove: 1) the influence of tourist attraction and service quality on interest in reintention visiting Samosir Island; and 2) its influence through visitor satisfaction as an intervening. A total of 274 local tourists responded to a questionnaire distributed directly with the support of the Tourism Office of Samosir Regency and students. Collected data using a questionnaire that has been valid and reliable. The research team periodically collects information from tourists visiting Samosir Island, which takes about two months. The data analysis technique uses path analysis with the SPSS application. Research findings reveal that tourist attraction, service quality, and visitor satisfaction affect the reintention of tourists to Samosir Island. Service quality is the dominant predictor in the regression model. However, visitor satisfaction is not effective as an intervention that strengthens the intention of tourists to visit again. The implication of this paper is that visitor satisfaction needs to be improved by providing various facilities and infrastructure that support the optimization of service quality on Samosir Island. Thus providing a domino effect on increasing tourist visits to Samosir Island. Keywords: reintention,  tourist attraction, service quality, visitor satisfaction.
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba Abdul Aziz Suendar Nasution Abel Sonia S Adek Wahyuni Safitri Adisya Putri Nabilah Afifah Syahril Agus Tripriyono Agustin, Khairani Ainiel Riany Putri Aliyah, Dini Rahma Alma Hafsa Fadilah Ananda, Fadia Andalkris Yuliasih Laia Aprilia, Imelda Aprinawati, Aprinawati Aqilah Miranda Arman Jaya Ndruru Arwenda Sardi Malau Ashara Putri Asianna Martini Simarmata Athaya, Nada Audi Elshinta Gading Aulia Pasaribu Aulia Rahman Mehaga Sembiring Aurora, Titania Azlin, Nuraini Bangun Napitupulu Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bebi Delpriman Gulo Cinta Nikita Aulia Citra Amelia Parsi Cristanti Panjaitan Delani, Maisya Delvini Andari Gea Destari Nurlaila Damanik Desya Sandayanti Dina Adelia Dio Jeremia Sembiring Dirga Purnama Dona Olivia Sihombing Echa Salsabilla Edya Nashwa Septika Elisabeth Nainggolan Elsa Nasution Ema Mauliani Esra Yanti Sibarani Fadly, Nizamil Fahluzi, M G Fathonah Azzahra Febriani Nur Rahman Fiqri Haikal Fista Lindu Aprilia Gloria Oktavania Panjaitan Grace, Shania Gracia Lavenia Tampubolon Gunawan Syahputra Siburian HASUGIAN, Marnita Hendri Hendri Heriyati Chrisna Hermansyah Hermansyah Hilma Harmen Ika Devi Perwitasari Ika Devi Perwitasari Indah Lestari Intan Afriliyani Irawan Irza Faridz Muhammad Izzati, Dina Jodi Hendrawan Jodi Hendrawan Khafi Puddin, Khafi Khairani Agustin Khairani, Annisa Khairiah, Annisa Khoiri Lutfhi, Muhammad Lapian, Inez Adelia Larasati Laura Magdalena Leon Reynold Pakpahan Liza Seftina Lokot Muda Harahap, Lokot Muda Lubis, Siti Chairani M. G. Gahluzi M. Irsan Nasution Maimunah Siregar Manao, Marcella Marlina Marlina Marnita HASUGIAN Marshanda Meilany Angreni Meiman Kristian Putra Gulo Miftahurrahmah Sinaga Muammar Rinaldi Muhammad Andi Abdillah Triono Muhammad Brilliant Arlangga Muhammad Bukhori Dalimunthe Muhammad Raihansyah Muhammad Rinaldi Mutiara Ramadani Mutiara Rezeky Nabila Rahmadayanti Nabila Syaharani Nasution, Nina Andriany Natasha, Natasha Nia Pratiwi Lubis Nia Pratiwi Lubis Nina Andriany Nasution Nofatrio Soarota Zebua Nurmala Sari Lubis Octavia, Melanie Padang, Ratnauli Pane, Yonson Pani Gunawan Pratama Purba, Seprianto Putri Utami Permata Sari Putri, Nadya Andhika Putri, Nayla Nurul Rafli Ramli Rahima PURBA Ramadhan, Puja Rizqy Rangga Restu Prayogo, Rangga Restu Raudah Zaimah Dalimunthe, Raudah Zaimah Ridho Al Khalik Nuari Rischa Herlina Nadapdap Riska Franita Rizka Fazria Rizka Handayani Rizky Chairuddin Sembiring Meliala Rizky Raditya Pratama Rosmala Dewi Rosmala Dewi Rossi Dearni Lingga Safitri, Tsamara Salsabila Azzahro Lubis Salshabilla Nayma Sari, Adila Saskia, Dwi Putri Sayyida Nabila Sebrina Handayani Shaila Pratika Sari Sherly Indah Kania Shindy Aulia Silitonga, Juliarta Elisabeth Simanjuntak, Syaloom Lestari Sindy Larasasti Sirait, Netty Julianti Siregar, Samuel P Sitepu, Ariyanta Maulana Sitorus, Atikah Zuhra Sondang Lastiur Hutahean Sri Rejeki Sri Rezeki Stephanie Imaylia Napitupulu Suci Ramadhani Suharianto , Joko Sulistyani, Alfira Dwi Talitha Nabila Tampubolon, Merna Gletesya Tarigan, Marisa Tarves Tanjugo malau Tiar Marpaung Valentine, Pricillia Deborah Widia Sri Kartika Sari Windi Larasati Yohanes Kevin Lukna Yolanda, Nabila Yudho Wibowo Zahrani, Vista Alisha Zul Sahyani Limbong