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ANALISIS KINERJA KEUANGAN PT UNITED TRACTORS TBK PERIODE 2017 S/D 2020 DENGAN MENGGUNAKAN CURRENT RATIO (CR), RETURN ON ASSET (ROA) DAN DEBT TO ASSET RATIO (DAR) Sri Wahyuni; Nurman Danil; Muhammad Abdi
Hirarki : Jurnal Ilmiah Manajemen dan Bisnis Vol. 3 No. 1 (2021): Hirarki : Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Program Studi Manajemen Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/hirarki.v3i1.1062

Abstract

The purpose of this study was to analyze and determine the financial performance of PT United Tractors Tbk in the period 2017 to 2020 based on the Current Ratio (CR), Return On Assets (ROA) and Debt to Asset Ratio (DAR). The research method used is descriptive method with qualitative research type. The data used is secondary data in the form of the company's annual financial statements obtained from www.idx.co.id and www.unitedtractors.com. The results showed that the company's financial performance as measured by the Current Ratio level showed that the company was in a "Not Good Enough" condition. The Return on Assets level indicates that the company is in a "good" condition and the company's Debt to Asset Ratio level is in a "good" condition.
Analisis SWOT Sebagai Dasar Perumusan Strategi Pengembangan Usaha Pada Toko Furnitur “Gudang Perabot” Pekanbaru Siti Aisah; Lisa Maharani; Sri Wahyuni; Nasya Paramiya Sari
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 2 (2025): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i2.3607

Abstract

Penelitian ini bertujuan menganalisis faktor internal dan eksternal pada Gudang Perabot di Pekanbaru serta merumuskan strategi pengembangan usaha menggunakan analisis SWOT. Metode penelitian menggunakan pendekatan kualitatif deskriptif melalui observasi, wawancara, dan studi literatur. Hasil analisis menunjukkan bahwa usaha memiliki kekuatan pada variasi produk yang luas dan hubungan yang baik dengan pemasok, sementara kelemahan utama terdapat pada pemanfaatan pemasaran digital yang masih minim. Peluang muncul dari pertumbuhan permukiman dan potensi pemasaran online, sedangkan ancaman berasal dari persaingan toko modern dan produk impor. Penelitian ini merekomendasikan strategi digitalisasi, penguatan pemasaran digital, dan peningkatan layanan untuk meningkatkan daya saing.
Nilai-Nilai Pendidikan Dalam Kajian Harta Waris dan Wasiat Sri Wahyuni; Indah Ramadhany; Wismanto Wismanto; Aliza Aliza; Annisa Damai Yanti Samoeri
ALFIHRIS : Jurnal Inspirasi Pendidikan Vol. 2 No. 2 (2024): April : Jurnal Inspirasi Pendidikan
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alfihris.v2i2.775

Abstract

In Islamic law, the division of the estate (faraidh) is part of the problem is already clear rules (qat'i al-dilalah). However, there are still a few people who questioned aspects of justice in this faraidh problem. One solution to bridge this is the concept of testament. The division of property by testamentary relatively more flexible than those specified in the science faraidh. However, will still not be separated from the legal rules that have been set Qur'an and Sunnah