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All Journal Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah METADATA Jurnal Prointegrita PKM Maju UDA JURNAL GLOBAL MANAJEMEN All Fields of Science Journal Liaison Academia and Sosiety
Gaol, Jonner Lumban
Universitas Darma Agung
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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ANALISIS KINERJA KEUANGAN PADA PT.HUTAMA KARYA PROVINSI SUMATERA UTARA Nababan, Windah; Giawa, Syukur Darman; Harianja, Hotriado; Gaol, Jonner Lumban; Silaen, Novia Ruth
JURNAL GLOBAL MANAJEMEN Vol 13 No 2 (2024): DESEMBER (IN PROGRESS)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitass Darma Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/global.v13i2.5249

Abstract

Kinerja Keuangan merefleksikan kondisi finansial perusahaan dalam periode tertentu. Rasio Keuangan menjadi alat umum untuk mengukur kinerja ini. Penelitian ini menganalisis kinerja Keuangan di PT. Hutama Karya Sumatera Utara. Tujuan utamanya adalah memahami kinerja melalui rasio likuiditas, profitabilitas, solvabilitas, dan aktivitas. Pendekatan penelitian adalah kualitatif, menggunakan dua metode pengumpulan data: penelitian kepustakaan dan lapangan. Analisis data dilakukan dengan pendekatan komparatif dan deskriptif, berfokus pada laporan Keuangan tahunan PT. Hutama Karya Sumatera Utara dari 2018 hingga 2022. Hasil penelitian menunjukkan likuiditas perusahaan dalam kondisi kurang baik, sementara solvabilitas menunjukkan penggunaan hutang yang berlebihan. Profitabilitas menandakan efisiensi aset dan modal yang rendah. Rasio aktivitas mengindikasikan manajemen aset dan persediaan yang kurang optimal. Simpulannya, kinerja Keuangan PT. Hutama Karya Sumatera Utara menunjukkan kelemahan pada rasio likuiditas, profitabilitas, dan aktivitas.
Speech Function in Lifestyle Articles of Cosmopolitan Magazine Alvin Zonatan Sagala; Jelita Panjaitan; Jonner Lumban Gaol; Pardamean Hotmauli Manalu; Dewi Widiastuti
All Fields of Science Journal Liaison Academia and Sosiety Vol. 5 No. 4: Desember 2025
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v5i4.1225

Abstract

This study aims to determine the function of utterances in lifestyle articles published in Cosmopolitan magazine This research is a qualitative study using a semi otic analysis method to understand the hidden meaning in a picture or text Sampling and research procedure along with a summary of findings and implications for research and practice adding recommendations limitations in the end The lifestyle articles were chosen because they contain a variety of products career beauty family and social relationships and mental health The selected text in Cosmopolitan magazine is titled Are you one of them? This is the sandwich generation The data for this research were collected from literature journals and previous relevant studies The focus of this research is on the types of utterance functions according to Halliday s theory which discusses four utterance functions including statements questions offers and commands In the statement the speaker provides some information to the listener and basically invites the listener to accept the information In a question sentence the speaker requests specific information from the listener and fundamentally the speaker invites the listener to provide that information In an offer the speaker provides a commodity or service to the listener and fundamentally the speaker invites the listener to receive the commodity and service In a command sentence the speaker asks the listener to give a commodity or service However in this magazine the command referred to is to give instructions to the reader to do something
Co-Authors Alvin Zonatan Sagala Anton A. P. Sinaga Arionang, Joy Silvana Aritonang, Angel Yolanda Patricia Arsyam Mendrofa Baginda Simatupang Bawamenewi, Noveli Bazikho, Erwina Denni Sipahutar Dewi Widiastuti Diana Novita Lumbanbatu Dorcas Togatorop Elyas, Richard Endieni Meisari Bate'e Fatemaluo, Eriati Gea, Yanila Geni Laia Giawa, Syukur Darman Gulo, Mardiani Halawa, Desman Harita, Yastifa Hotriado Harianja Hulu, Mesilina Jelita Panjaitan Jenni Tarigan Laia, Dadisman Lamminar Hutabarat Lubis, Mhd. Ansori Lukman Nasution Marbun, Fretty romauli Marudut Sianturi Nababan, Windah Napitupulu, R.B Ndruru, Agustinus Ndruru, Anotona Nota Dwilman Gea Novia Ruth Silaen Otto. M. Tambunan Pangaribuan, Asmin Pardamean Hotmauli Manalu Pardede, Erwin Putri Safiany RB Napitupulu Reza Nurul Ichsan Ricardo Bakkara Rini Mariani Br Sinuraya Ronal Manik Sarumaha, Elsa Natalia Sianturi, Marudut Sianturi, Riny Priyanti Silaban, Ernawati Silaen, Novia Ruth Simanullang, Sarnita Oktaviani Simatupang, Sabar L.T Sinaga, Dearma Sariani Sinaga, Sarman Siregar, Pandapotan Na Uli Sun Tafonao, Firman Putra Tarigan, Jenni Venny Fraya Hartin Nst Veramika Sembiring Wilson Pramono Hutagalung Yenni Agustiani Zega Zainuddin, Zainuddin