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All Journal Jurnal Imajinasi Jurnal Pariwisata, Bisnis Digital dan Manajemen
Suharniati, Suharniati
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EKSPRESI DALAM SENI TARI Suharniati, Suharniati
JURNAL IMAJINASI Vol 3, No 6 (2005)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/i.v3i6.334

Abstract

ABSTRAK   Aktivitas berkesenian dapat dilihat dari dua dimensi, yakni dimensi budaya dan  proses kebudayaan yang erat kaitannya dengan dunia orang-orang penganut atau pendukung kebudayaan tersebut. Seni tari sebagaimana halnya dengan seni lainnya adalah salah satu bentuk kesenian yang dapat dilihat dari dimensi budaya dan dimensi fungsional. Tari adalah aktivitas kesenian yang memiliki fungsi ritual dan fungsi hiburan. Kata Kunci: Kesenian, Ekspresi, Kreativitas, Seni Tari, Seniman, Estetis.
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN UMKM JAYA PONSEL Sidik, Dena Purnama; Halimah, Diniar; Andriyani, Desi; Suharniati, Suharniati; Kamilah, Nurul
Jurnal Pariwisata Bisnis Digital dan Manajemen Vol. 3 No. 2 (2024): Jurnal Pariwisata, Bisnis Digital dan Manajemen Periode November 2024
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/jasdim.v3i2.5584

Abstract

Micro, Small, and Medium Enterprises (UMKM) play a crucial role in Indonesia's economy, particularly in providing employment opportunities and supporting local economic growth. Jaya Ponsel, an MSME operating in the mobile phone sales and repair sector, requires a financial performance evaluation to maintain business stability and growth. This study aims to assess Jaya Ponsel's financial performance through financial ratio analysis, covering liquidity, solvency, activity, and profitability, and to present the income statement and balance sheet for 2022 and 2023. The method used is a quantitative descriptive approach, with data sourced from the company's internal financial reports. The analysis results indicate that although there was a decline in some liquidity and activity ratios, Jaya Ponsel managed to improve its profitability. The current ratio decreased from 2.50 in 2022 to 2.20 in 2023, while the quick ratio dropped from 2.00 to 1.80. The increase in the debt-to-asset ratio and debt-to-equity ratio suggests greater reliance on debt. On the other hand, the profit margin on sales rose from 20% to 22%, ROI increased from 6.67% to 7.50%, and ROE improved from 11.11% to 12.63%. In conclusion, despite challenges in liquidity management and operational efficiency, Jaya Ponsel successfully maintained and enhanced its profitability. These findings provide valuable insights for management to optimize financial and operational strategies moving forward.
Co-Authors Andriyani, Desi Halimah, Diniar Nurul Kamilah Sidik, Dena Purnama