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Analisis Kinerja Keuangan Perusahaan PT Semen Baturaja (Persero) Tbk Yang Terdaftar di Bursa Efek Indonesia Maharani, Desti; Arafat, Yasir; Putra, Andri Eko
Jurnal Media Akuntansi (Mediasi) Vol. 6 No. 2 (2024): Jurnal Media Akuntansi (MEDIASI), Maret 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v6i2.14951

Abstract

ABSTRACT The purpose of this research is to evaluate the level of financial soundness of PT. Semen Baturaja (Persero) Tbk in 2017-2021. By analyzing financial ratios in the form of Liquidity Ratio (Current ratio, Quick Ratio), Solvability Ratio (Debt to Equity Ratio, Debt to Asset Ratio), and Activity Ratio (Total Assets Turn Over), Profitability Ratio (Return on Equity, Net Profit Margin) . This study uses qualitative methods, data collection used in this study is documentation. Data analysis reveals the following: 1) the company's liquidity ratio shows good performance because it is able to meet the company's current liabilities. 2) the company's solvency ratio shows good performance because the amount of assets and equity it has is sufficient to cover the company's liabilities. 3) the activity ratio shows poor performance, possibly due to the company not being able to optimize its assets to increase sales. 4) the profitability ratio shows that the financial performance is not good because the company is not able to get a good profit. Keywords: Financial Performance, Financial Ratios. ABSTRAK Tujuan penelitian ini yaitu untuk mengevaluasi tingkat kesehatan keuangan PT. Semen Baturaja (Persero) Tbk tahun 2017-2021. Dengan menganalisis radio keuangan berupa Rasio Likuiditas (Current ratio, Quick Ratio), Rasio Solvabilitas (Debt to Equity Ratio, Debt to Asset Ratio), dan Rasio Aktivitas (Total Assets Turn Over), Rasio Profitabilitas (Return on Equity, Net Profit Margin). Penelitian ini menggunakan metode kualitatif, pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi. Kajian data mengungkapkan hal-hal sebagai berikut: 1) radio likuiditas perusahaan menunjukan kinerja yang baik karna mampu memenuhi kewajiban-kewajiban lancar perusahaan. 2) radio solvabilitas perusahaan menunjukan kinerja yang baik karna jumlah aset dan ekuitas yang dimilikinya cukup untuk menutupi kewajiban-kewajiban perusahaan. 3) radio aktivitas menunjukan kinerja yang kurang baik kemungkinan disebabkan karna perusahaan tidak mampu mengoptimalkan aset yang dipunya dalam meninggikan penjualan. 4) radio profitabiltas menunjukan kenerja keuangan yang tidak baik karna perusahaan tidak mampu mendapatkan profit yang baik. Kata kunci: Kinerja Keuangan, Rasio Keuangan.
PELATIHAN PEMANFAATAN KORAN BEKAS UNTUK DIJADIKAN KERAJINAN TANGAN YANG KREATIF INOVATIF DI PANTI ASUHAN HARAPAN MULYA PALEMBANG Maharani, Desti; Nurmala; Verenika, Nyayu; M.Valentin; Prasetya, Widya
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Banyak koran bekas yang menumpuk belum dimanfaatkan dan diolah dengan baik, di sisi lain belum dioptimalkannya waktu luang dan bermain anak-anak panti asuhan Harapan Mulya, metode pelatihan dengan cara pendampingan kepada anak-anak panti asuhan melalui beberapa tahap dengan membentuk kelompok dalam membuat dan mengolah barang bekas, dengan  tujuan membangun kreativitas dalam mengolah koran bekas menjadi barang-barang yang mempunyai nilai ekonomis, dan diharapkan kedepan dapat menjadi sumber penghasilan bagi panti asuhan. Kesimpulan program kreativitas mahasiswa merupakan pengabdian masyarakat sebagai salah satu bentuk kepedulian mahasiswa akan permasalahan lingkungan, yang terjadi. Melalui edukasi berbasis lingkungan di harapkan mampu membentuk pribadi yang mempunyai kepribadian lingkungan yang tinggi, sehingga tercipta kondisi lingkungan yang bersih, nyaman, dan sehat. Keyword: Pelatihan, Motivasi, keterampilan, Panti Asuhan
Improving Students’ Learning Outcomes in Pancasila Education through Problem-Based Learning: A Classroom Action Research in Grade IV of SDN 011 Bukit Pedusunan Maharani, Desti; Desyandri, Desyandri
Journal of Basic Education Research Vol 7 No 2 (2026): Marc
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jber.v7i2.2813

Abstract

Purpose of the study: This study aims to improve students’ learning outcomes in Pancasila Education through the implementation of the Problem Based Learning (PBL) model, which is aligned with the principles of the Merdeka Curriculum in classroom instruction. Methodology: This study employed a Classroom Action Research (CAR) method conducted in two cycles, consisting of the stages of planning, action implementation, observation, and reflection. The research subjects consisted of 18 students. Data collection techniques included learning outcome tests, observation sheets (non-test), and documentation of the instructional implementation as well as the quality of the teaching modules. Main Findings: The results of the study showed that prior to the intervention, only 11.1% of students achieved learning mastery. After the implementation of PBL, the quality of the teaching modules improved from 89.55% to 100%, the implementation of instruction increased from 91% to 96.4%, and the average student learning outcomes rose from 81.2 in Cycle I to 91.3 in Cycle II. Novelty/Originality of this study: This study presents the implementation of the Problem Based Learning model through Classroom Action Research in Pancasila Education within the Merdeka Curriculum. The novelty of this research lies in the integrated improvement of teaching module quality, instructional implementation, and learning outcomes simultaneously within the context of value-based Pancasila learning.
Perancangan Sistem Manajemen Proyek Menggunakan Critical Path Method (CPM) di PT Adhi Putra Bangun Perkasa Kania, R; Febriani, Reni; Maharani, Desti; Hendra, Yul; Rakhmat, Edy
Jurnal Ilmiah Sains dan Teknologi Vol. 9 No. 2 (2025): Jurnal Ilmiah Sains dan Teknologi
Publisher : Teknik Informatika Fakultas Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/saintek.v9i2.4151

Abstract

 The reporting process is only through direct conversation, hampering evaluation, as there is no written record.. This research aims to design a management system, especially in project planning, that allows data entry, scheduling, and reporting in real time. The system design method used is the Waterfall Method with visual modelling using the Unified Modeling Language (UML). This system also utilizes the Critical Path Method (CPM) in helping project scheduling. The results of system testing using black box testing show that the output displayed is a web-based project management system that can perform needs planning and project reporting in real time. The conclusion obtained is that with the use of this system, recording project data no longer requires the use of paper, and data can be stored automatically, as well as project reporting that can be accessed in real time to facilitate project evaluation.