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CAPITAL AND INCOME ANALYSIS IN WHOLESALE BUSINESS UD. RIZKI JAYA Amru Usman; Salsabila, Raisa; Yulis , Sara; Yusrina Lubis, Farica; Safani, Cut; Rafsanjani, Rafsanjani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.32

Abstract

Development era which modern also participate give impact positive with development industry trade, one of which is in the field of wholesale trade. UD shop. Rizki Jaya one of the grocery stores that opened because of the creative desire of the shop owner, namely Pak Syaiful, to create jobs as well as income to fulfill daily life. The purpose of this study is to determine the effect of capital business on the success of the store, as well as knowing an increase in the income of UD Grocery Stores. Rizky Jaya. The research was conducted using quantitative and qualitative methods. Data collection, as well as subsequent interviews observations will be made. UD shop. Rizki Jaya has carried out Management Aspects, namely planning, supervision, marketing strategy, and financial management. Capital has a big influence on business developmentand the success of UD Stores. Rizky Jaya. There is an increase in UD Shop revenue. Rizki Jaya, improvement is influenced by the interests of the community. It is necessary to make improvements to the implementation of aspects of management by shop owner UD. Rizki Jaya, especially in the aspect of supervision, as well as the form of report writing, must be more detailed in Ledger so cash flow can be pictured well.
Analisis Laporan Keuangan PT Essa Industries Indonesia Tbk Tahun 2023 Ramansyah, Frengki Putra; Salsabila, Raisa; Lubis, Farica Yusrina; Jannah, Muti Miftahul; Listyaningtias, Hastanti
Zona Manajerial: Program Studi Manajemen (S1) Vol 15 No 1 (2025): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

laporan keuangan PT ESSA Industries Indonesia Tbk tahun 2023 ini merangkum posisi dan kinerja keuangan perusahaan selama periode yang berakhir pada 31 Desember 2023. Laporan ini meliputi Laporan Posisi Keuangan (Neraca), Laporan Laba Rugi dan Penghasilan Komprehensif Lain, Laporan Perubahan Ekuitas, dan Laporan Arus Kas, yang secara keseluruhan memberikan gambaran tentang kondisi keuangan perusahaan. Di tengah tantangan eksternal seperti fluktuasi harga komoditas, PT ESSA berhasil menjaga stabilitas keuangannya, yang tercermin dari total aset sebesar USD 695,4 juta dan ekuitas sebesar USD 497,7 juta. Pada laporan laba rugi, perusahaan mencatat pendapatan sebesar USD 344,9 juta dan laba bersih USD 46,7 juta. Kenaikan ekuitas terutama didukung oleh peningkatan modal disetor tanpa hak memesan efek terlebih dahulu, yang memperkuat struktur modal perusahaan. Perusahaan juga menunjukkan arus kas operasional yang positif, yang menandakan kemampuan untuk menjaga likuiditas dan mendukung investasi jangka panjang. Seluruh laporan ini menggambarkan ketahanan keuangan dan fokus perusahaan pada efisiensi operasional serta pengembangan yang berkelanjutan, menjadikannya sebagai dasar yang kuat untuk mendukung strategi pertumbuhan di masa depan.