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ANALISIS RASIO LIKUIDITAS UNTUK MENILAI KINERJA KEUANGAN PT. JASA RAHARJA L. Tobing, Vargo Christian; Simatupang, Eva Malina
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10672

Abstract

This study aims to analyze the development of the liquidity ratio of PT Jasa as a measuring tool in assessing the company's financial performance. The liquidity ratios analyzed include Current Ratio, Cash Ratio, and Cash Turn Over. This research uses a quantitative approach, using secondary data with a documentation study approach in the form of a financial position report and income statement of PT Jasa Raharja. The results of the analysis show that the company's Current Ratio and Cash Turn Over are consistently above industry standards, which reflects the company's ability to meet short-term obligations and effectiveness in managing operational cash. However, the company's Cash Ratio is still below industry standards, which indicates limited cash to immediately pay off current debt. Thus, the overall liquidity performance of PT Jasa Raharja is in a fairly good condition, but the company needs to improve cash management to strengthen short-term financial resilience.
PEMBINAAN EKONOMI KREATIF PADA SISWA SISWI SMK DI BATAM L. Tobing, Vargo Christian; Purba, Tiurniari; Nainggolan, Nora Pitri; Natalia, Erni Yanti
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025): Volume 4 Nomor 2 2025
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v4i2.187

Abstract

The creative economy is a concept in the new economic era that intensifies information and creativity by relying on ideas and knowledge from human resources as the main production factors. This concept is usually supported by the existence of the creative industry which is its embodiment. Over time, economic development has reached the level of the previous creative economy, the world is faced with the concept of an information economy where information becomes the main thing in economic development. Considering the great benefits of the creative economy industry for economic growth, it is good to introduce the creative economy industry to the younger generation from an early age. Objective: To carry out community service coaching for school targets on the creative industry with the participants being vocational high school students in Batam. This community service is carried out by introducing the creative economy industry, its benefits and prospects for economic growth. Method: This community service is carried out using lecture and discussion methods. Results: By carrying out creative economy coaching, students can have an interest in contributing to the creative economy. Conclusion: During the community service activities, the participants were very enthusiastic about the material and discussions provided.