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Analysis Of Liquidity, Solvency, And Profitability Ratios In Measuring Financial Performance At PT. Bukit Asam Tbk Indonesia Mhd. Ridho Ermansyah Lubis; Tia Aryani Sitanggang; Devi Mayasari; Della Puspita; Nina Andriany Nasution
Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i2.1380

Abstract

This study aims to describe and analyze the financial performance of PT Bukit Asam Tbk Indonesia, which is reviewed using the analysis of liquidity, solvency, and profitability ratios. The analysis method used is the descriptive analysis method. The data used in this study is secondary data derived from the main website of PT Bukit Asam Tbk and focuses on the financial statements for the period 2018–2022. The results of the research analysis show that the company performance of PT Bukit Asam Tbk Indonesia in terms of liquidity, solvency, and profitability ratios is in the "very good" category by industry standards. However, there are only two aspects of measurement in the "less good" category of PT Bukit Asam Tbk Indonesia's financial performance in several years, namely in terms of debt-to-assets ratio and net profit margin. It can be seen that this company can increase the value of assets and capital to pay corporate debt and guarantee creditor interest payment.
Strategi Pemasaran Usaha Ternak Ayam D2 Parbaungan Kabupaten Serdang Bedagai Melalui Digital Marketing Di Kecamatan Della Puspita; Widya Cecilia; Yus Afrilia; Miftahuddin Miftahuddin; Kiagus Muhammad Zain Basriwijiya
Botani : Publikasi Ilmu Tanaman dan Agribisnis Vol. 2 No. 1 (2025): Januari: Botani: Publikasi Ilmu Tanaman dan Agribisnis
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/botani.v2i1.161

Abstract

In this era of globalization, the native chicken business in Indonesia has such high potential that it is very suitable for business actors and chicken farmers in Indonesia. Designing strategies and ways of marketing processed chicken products is very important in increasing product sales. To meet the public demand for native chicken meat, marketing activities are needed that can distribute the meat from producers to consumers. Where marketing is essentially the flow of goods from producers to consumers. Marketing activities are an important factor that will determine the success of an entrepreneur. This research aims to develop and implement an effective digital marketing strategy for chicken farmers in Parbaungan District, Serdang Bedagai Regency, in order to increase sales and product competitiveness through the use of digital technology. In this study, the method used by the author is a qualitative research method by conducting a case study of the object under study. According to Sugiyono (2019: 16) qualitative research methods are as research methods based on natural philosophy (experiments) where researchers are instruments, data collection techniques and data analysis are inductive / qualitative and emphasize meaning. Word of mouth marketing is a promotional method that comes from consumers, by consumers, and for consumers. Satisfied customers will not only repurchase but they are also a walking, talking billboard for the business.
Pengaruh Variasi Bahan Pengikat Alami dan Sintetis terhadap Kekerasan dan Kerapuhan Tablet Muhammad Rezky Wahyudi; Yumna Zaida; Fiona Maulidia; Regina Nabila; Della Puspita; Nor Latifah
An-Najat Vol. 2 No. 4 (2024): NOVEMBER - An-Najat: Jurnal Ilmu Farmasi dan Kesehatan
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/an-najat.v2i4.1955

Abstract

Tablets are one of the most widely used pharmaceutical forms due to their practicality and cost-effectiveness. In the tablet formulation process, binders play an important role in ensuring appropriate hardness and friability, which are crucial in maintaining the physical quality of the tablet. This study aims to compare the effectiveness of natural and synthetic binders in enhancing tablet hardness and reducing friability. The method used is a literature review from various scientific sources. The results show that natural binders, such as starch and gelatin, can increase tablet hardness and reduce friability, making them an eco-friendly alternative. Synthetic binders, such as HPMC and PVP, are also effective but come with higher production costs. This study provides guidance for the pharmaceutical industry in selecting optimal binders for high-quality tablet formulations..
Profitabilitas Ditinjau Menggunakan Struktur Modal, Pertumbuhan Perusahaan, Modal Kerja dan Penjualan Bersih Della Puspita; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3519

Abstract

This study discusses capital structure, company growth, working capital and net sales on profitability listed on the IDX. In the context of increasingly fierce business competition, companies are required to increase revenue and manage resources well to achieve an optimal level of profitability. The purpose of this study is to find and analyze theories that mention the effect of capital structure, company growth, working capital and net sales on profitability. This research uses the literature review method. In this study, researchers present the reasons for other explanatory variables, as well as findings from previous literature. The theories behind this research are agency theory, exchange theory and signal theory. The mapping of other explanatory variables that suggest profitability consists of capital structure, Company growth, working capital and net sales. The results suggest that there are different relationships between capital structure, corporate growth, working capital and net sales on profitability and thus no consensus has been reached. This study provides a detailed illustration based on reality and can help future research using capital structure, firm growth, working capital and net sales on profitability.
Faktor – faktor Rasio Keuangan meliputi: Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas, Rasio Aktivitas, dan Rasio Investasi, Berpengaruh Terhadap Kinerja Laporan Keuangan (Literature Review Manajemen Keuangan) Gisca Dwi Desriyunia; Kartika Wulandhari; Della Puspita; Jasmine Jasmine; Tri Yulaeli
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 3 (2023): September : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i3.356

Abstract

This Literature Review article identifies the biggest factors that influence the performance of a company's financial statements, which can help the company make the right administrative decisions related to the management of financial ratios and the company's financial performance. This Literature Review article discusses the benefits of providing Financial Ratios including; Liquidity Ratios, Solvability Ratios, Activity Ratios, Profitability Ratios, and Investment Ratios to the Company's Financial Statement Performance, an introductory literature study on Financial Management. Writing this article aims to build a hypothesis of the influence between variables to be used in further research. From the research results it was found that: (1) Financial Ratios with Financial Performance Companies have a close relationship in building company efficiency. (2) Effect of Financial Ratios on Company Financial Performance (3) Relationship between Financial Ratios and Company Financial Performance in the aspect of company value growth.
Penerapan Penerapan Spatial Autoregressive Model (SAR) Untuk Mengetahui Faktor-Faktor yang Memengaruhi Indeks Pembangunan Manusia (IPM) Kenny Dwi Lorenza; Stevy Cahya Pratiwi; Della Puspita; Istiqomah Rabithah A. I.
Proximal: Jurnal Penelitian Matematika dan Pendidikan Matematika Vol. 7 No. 1 (2024): Sustainable Development Goal in Mathematics and Mathematics Education
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/proximal.v7i1.3444

Abstract

Indeks Pembangunan Manusia (IPM) merupakan indeks pembangunan manusia yang dipergunakan untuk pencapaian hasil dari pembangunan suatu daerah atau wilayah dalam tiga dimensi dasar yaitu lamanya hidup, pengetahuan atau tingkat pendidikan dan standar hidup layak. Untuk penggunaan variabel-variabel dalam penelitian yang memengaruhi Indeks Pembangunan Manusia yaitu Rata-Rata Lama Sekolah dan Pengeluaran per Kapita disesuaikan di provinsi Lampung pada tahun 2022. Metode operasional yang ada sekarang ini sebagian besar belum menggunakan pendekatan spasial. Pendekatan spasial atau pendekatan keruangan adalah pendekatan yang mengkaji rangkaian persamaan dari perbedaan fenomena geosfer dalam ruang. Di dalam pendekatan keruangan ini perlu diperhatikan adalah persebaran penggunaan ruang dan penyediaan ruang yang akan dimanfaatkan. Belum banyaknya penggunaan pendekatan sepasial sebagai perangkat analisis obyek, sehingga belum dapat memberikan gambaran pola penyebaran. Untuk mengatasi masalah tersebut digunakan suatu metode pendekatan spasial yang memungkinkan pengukuran Indeks Pembangunan Manusia beserta variabel-variabel yang mempengaruhinya ditampilkan dalam bentuk visualisasi untuk memberikan informasi yang mudah dipahami di analisis khususnya dalam hal membandingkan. Berdasarkan hasil penelitian diperoleh bahwa Rata-Rata Lama Sekolah dan Pengeluaran per Kapita Disesuaikan dapat mempengaruhi secara langsung Indeks Pembangunan Manusia di Kabupaten/Kota Provinsi Lampung tahun 2022. Dalam hal ini Indeks Pembangunan Manusia tidak hanya dipengaruhi variabel-variabel bebas namun terdapat efek spasial didalamnya.
Perbedaan Teknik Ekstraksi dan Pengaruhnya terhadap Aktivitas Biologis serta Hasil Senyawa Fitokimia pada Bahan Alam Eprariana, Eprariana; Fiona Maulidia; Siti Nor Adidah; Chiena Nazerina Yoshi; Raida Raida; Gina Norhalija; Della Puspita
Jurnal Pendidikan Kimia, Fisika dan Biologi Vol. 1 No. 5 (2025): September : Jurnal Pendidikan Kimia, Fisika dan Biologi
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jupenkifb.v1i5.633

Abstract

This study aims to analyze the differences in various extraction techniques and their relationship to the yield and biological activity of phytochemical compounds from natural materials. The research was conducted through a systematic literature review from various reliable scientific sources over the last decade. The results indicate that extraction methods such as maceration, soxhlet extraction, microwave-assisted extraction (MAE), and ultrasound-assisted extraction (UAE) have varying effectiveness. The effectiveness of these methods is highly dependent on the type of material, solvent used, and process parameters such as temperature, time, and solvent-to-material ratio. Modern extraction methods such as sonication, MAE, and UAE tend to produce higher yields and better biological activity. These modern methods have the advantage of being more time-efficient and requiring fewer solvents, thus allowing the extraction of active compounds more optimally. Additionally, technologies like microwave and ultrasonic waves help break down the cell walls of natural materials, enhancing the release of phytochemical compounds more effectively and rapidly. However, conventional methods such as maceration and soxhlet extraction remain relevant, especially for materials containing thermolabile compounds that may degrade at high temperatures. These methods are still preferred to maintain the stability of active compounds sensitive to thermal degradation. Choosing the appropriate extraction method is crucial in producing high-quality extracts that can potentially be used as raw materials for phytopharmaceuticals, supplements, or other natural products. This study provides a strong theoretical foundation for further experimental research and guidance in selecting extraction methods based on the required efficiency and effectiveness for industrial applications. Thus, this study contributes to the development of more efficient and high-quality natural products.
Perbedaan Teknik Ekstraksi dan Hubungannya dengan Uji Aktivitas dan Hasil Fitokimia Eprariana Eprariana; Fiona Maulidia; Siti Nor Adidah; Chiena Nazerina Yoshi4; Raida Raida; Gina Norhalija; Della Puspita
Jurnal Pendidikan Kimia, Fisika dan Biologi Vol. 1 No. 5 (2025): September : Jurnal Pendidikan Kimia, Fisika dan Biologi
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jupenkifb.v1i5.631

Abstract

This study aims to analyze the differences between various extraction techniques and their relationship to the yield and biological activity of phytochemical compounds derived from natural materials. A systematic literature review was conducted by analyzing relevant and reliable scientific publications published within the last five years. The findings indicate that extraction methods such as maceration, soxhletation, microwave-assisted extraction (MAE), and ultrasound-assisted extraction (UAE) demonstrate varying levels of effectiveness depending on the type of material, solvent polarity, extraction temperature, and duration of the process. Modern extraction methods, particularly sonication, MAE, and UAE, have been shown to produce higher yields with enhanced biological activity while offering greater efficiency in terms of reduced time and solvent consumption. On the other hand, conventional techniques such as maceration and soxhletation remain relevant, particularly for thermolabile compounds that are sensitive to high temperatures. The selection of an appropriate extraction method plays a crucial role in obtaining high-quality extracts that can serve as potential raw materials for phytopharmaceuticals, functional foods, dietary supplements, and other natural products. This review not only highlights the advantages and limitations of each technique but also emphasizes the importance of aligning method selection with specific research objectives and compound characteristics. Overall, this study provides a theoretical foundation for future experimental research and serves as an initial guideline for determining extraction strategies based on efficiency, effectiveness, and sustainability.
PENGARUH VALUE CLARIFICATION TECHNIQUE (VCT) TERHADAP PENINGKATAN MORAL SISWA KELAS VIII DI SMP NEGERI 37 MEDAN Della Puspita; Sri Yunita
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.34767

Abstract

This study aims to determine the Effect of VCT on the Improvement of Morale of VIII Grade Students at SMP Negeri 37 Medan. Based on the student questionnaire about morale at school, the background of this study is due to the presence of students who rarely help and respect teachers, lack empathy for friends who are sad, students who often say bad words, students who often tease, fight, cheat, and lie. This study uses an experimental research type with Pre-test Post-test Control Group Design. The population in this study was all VIII grade students at SMP Negeri 37 Medan with the sample used was Non Probability with Purposive Sampling technique and the sample was only two classes totaling 58 people, where class D as the experimental group and class F as the control group. Researchers used data collection instruments in the form of observation, questionnaires and documentation. The techniques used for data processing were obtained, processed, and analyzed using the application program Statistical Package for the Social Sciences (SPSS) 26.0. The results showed that VCT had an effect on improving the morale of students in VIII grade students at SMP Negeri 37 Medan. The N-Gain results for students' morale using the experimental class were 67%, while the morale of students in the control class was 42%. Based on these N-Gain results, it can be concluded that the use of VCT in improving student morale is quite effective.
Program Pengabdian Masyarakat: Metode Pembenah Tanah melalui Kombinasi Biochar Abu Sekam dan Bakteri Bacillus sp. di Lahan Sawah Poktan Karya Tani Desa Kertosari Maharani, Marcellia; Pratama, Sandy Yoga; Ardian Isa Fahrezi; Fajriansyah Aulia Firdaus; Afhinka Faza Naulia; Andini Dwi Fitriana; Ulfatul Islamiyah; Isna Khilbasa Mas’ula; Vivi Fitriani; Della Puspita; Adelia Putri Karinda
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 4 (2025): Oktober-Desember 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i4.13525

Abstract

Kertosari Village, Pakusari District, Jember Regency is one of the regions with relatively high rice productivity. One of the farmer groups in the village is Poktan Karya Tani who manages rice fields while also running a side business in the form of the brick industry. Community service activities aim to:increase the capacity of farmers to utilize local waste, a useful product in the form of a biofertilizer combined with biochar such as husk and bacillus sp. Community service consists of a series activities including outreach, training in making biochar, and application biochar. Socialization activities can increase farmers' knowledge regarding the importance of using biological fertilizers in combination with husk ash biochar. Based on the results of the comparison of pretest scores and posttest, there was an increase in farmers' understanding with an average of around 60% - 90%. increased to 100% after socialization was carried out. Potassium levels increased after applying a biological fertilizer combination of husk ash biochar and bacillus sp. Soil potassium levels reached 3.13 me/100g and continued to increase higher after 4 weeks, reaching 6.10 me/100g in the very high category. Fe levels in the soil also decreased from 1.3 ppm to 0.5 ppm.