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All Journal Berkala Penelitian Teknologi Kulit, Sepatu, dan Produk Kulit
Dina Mariana Uli Lubis
Department of Leather Processing Technology, Politeknik ATK Yogyakarta, Yogyakarta, Indonesia

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FINANCIAL STATEMENT ANALYSIS TO EVALUATE THE FINANCIAL PERFORMANCE OF COMPANIES IN THE FOOTWEAR SUB-INDUSTRY LISTED ON THE INDONESIAN STOCK EXCHANGE Dina Mariana Uli Lubis
Berkala Penelitian Teknologi Kulit, Sepatu, dan Produk Kulit Vol. 23 No. 2 (2024): Berkala Penelitian Kulit, Sepatu, dan Produk Kulit
Publisher : Politek ATK Yogyakarta Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58533/ja5md949

Abstract

Financial reports are needed as accountability for the financial management carried out by the company, which provides various information that is useful for evaluating company performance. The study aims to identify and analyze financial ratios in the footwear sub-industry listed on the Indonesia Stock Exchange to obtain an overview of the company's financial performance. The data used in this study are secondary data in the form of company financial reports. Purposive sampling is used in this study, namely using the footwear industry sub-sector consisting of two companies, namely PT Sepatu Bata, Tbk and PT Primarindo Asia Infrastructure, Tbk. The data analysis method used is a comparative descriptive method, namely by describing and comparing certain characteristics or variables to obtain an overview and understanding of the problems studied. By using financial ratio analysis in the form of liquidity ratios and solvency ratios, it is found that both companies have liquidity ratios that tend to decrease as indicated by the calculation of the current ratio and acid test (or quick) ratio whose values ​​tend to decrease during the observation period, indicating that the company's ability tends to decrease to settle its short-term obligations. The solvency ratios used are the debt-to-equity ratio and the debt-to-total-assets ratio which show calculation results that tend to increase during the observation period, indicating that the company's financing carried out by creditors tends to increase in amount.
HE USE OF CROSS LINKER IN UPHOLSTERY LEATHER FINISHING COATING Putri Endah Kurnia; Laili Rachmawati; Dina Mariana Uli Lubis; Sofwan Siddiq Abdullah; Fadzkurisma Robbika
Berkala Penelitian Teknologi Kulit, Sepatu, dan Produk Kulit Vol. 23 No. 2 (2024): Berkala Penelitian Kulit, Sepatu, dan Produk Kulit
Publisher : Politek ATK Yogyakarta Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58533/es0t0273

Abstract

Leather upholstery must have good rub resistance, adhesion, and flexing resistance to be able for a long time. This study aims to determine the correct amount of cross linker use to obtain the good rub resistance, adhesion, and flexing resistance upholstery of the leather upholstery finishing coat. Crust leather, adhesive solvent, diluent solvent, penetrator, medium light polyurethane, light polyurethane, aliphatic polyurethane, cross linker, spray gun, flex meter, rubbing fastness tester, and grey scale are used as material. Upholstery leather finishing consist of base, medium and top coat. The method is addition of 2, 3, and 4% cross linker from the total of top coat composition. The result of wet rubbing resistance test are very faded (value=1) when using 2% cross linker, medium faded (value=3) when using 3% cross linker, very no faded (value=5) when using 4% cross linker. The dry rubbing resistance of each treatment showed no difference. Adhesion value (≤12.0 N) and flexing resistance (no crack) for all treatment met the requirement. It can be concluded that the use of a cross linker of 4% in the top coat finishing produces the best test value.
Co-Authors Fadzkurisma Robbika Laili Rachmawati Putri Endah Kurnia Sofwan Siddiq Abdullah