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KELAYAKAN USAHA DARK CHOCOLATE DI GAMPONG ULEE NYEUE KECAMATAN BANDA BARO KABUPATEN ACEH UTARA Pradana, Suji; Jamilah, Jamilah; Sinta, Irada
Jurnal Mahasiswa Agribisnis Vol. 3 No. 1 (2024): July
Publisher : LPPM Universitas Malikussaleh - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jma.v3i1.17991

Abstract

Penelitian ini dilakukan pada Usaha Dark Chocolate di Gampong Ulee Nyeue Kecamatan Banda Baro Kabupaten Aceh Utara pada bulan November 2023. Harga bahan baku biji kakao berfluktuasi namun tidak diikuti dengan perubahan kenaikan   harga   produk sehingga  mempengaruhi penerimaan dan keuntungan usaha dark chocolate. Penelitian ini menggunakan analisis kelayakan berdasarkan analisis R/C Ratio dan Net B/C Ratio. Hasil penelitian menunjukkan bahwa Usaha Dark Chocolate memiliki manajemen produksi yang bisa dianggap baik dengan produk coklat yang berkualitas. Meskipun jangkauan pasar masih terbatas namun diprediksi kedepan dapat dikembangkan. Usaha Dark Chocolate apabila dilihat dari segi ekonomi cukup menguntungkan. Hal ini dapat dilihat dari nilai R/C sebesar 2,3 artinya jika setiap biaya yang dikorbankan pelaku usaha sebesar Rp 1 maka pemilik usaha mendapatkan pendapatan sebesar Rp 2,3 dan nilai  Net  B/C  sebesar  1,3  artinya  apabila  pelaku  usaha  mengeluarkan  biaya sebesar Rp.1 maka akan memberikan keuntungan sebesar Rp. 1,3. Kata Kunci: Produk kakao, kelayakan, Usaha Dark Chocolate.
FACTORS AFFECTING THE TRANSFER OF FUNCTION OF PEOPLE'S RUBBER PLANT TO OIL PALM PLANT IN HARUM SARI VILLAGE TAMIANG HULU DISTRICT ACEH TAMIANG DISTRICT Nurjanah, Fadilah; Riani, Riani; Sinta, Irada
Jurnal Mahasiswa Agribisnis Vol. 2 No. 1 (2023): July
Publisher : LPPM Universitas Malikussaleh - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jma.v2i1.12280

Abstract

Crops that are currently in great demand by the community are rubber and oil palm plantation plants. The imbalance of rubber production and the price of rubber sales with maintenance costs for the management of rubber plantations caused farmers to start changing the function of their agricultural land. This research was carried out on the conversion of people's rubber plants in Harum Sari Village, Tamiang Hulu District, Aceh Tamiang Regency in September 2022. This study aims to analyze the influence of the conversion of the people's rubber plant into an oil palm plant in Harum Sari Village, Tamiang Hulu District, Aceh Tamiang Regency. In this study, it used a quantitative method in the form of multiple linear regression analysis using SPSS software version 22. Sampling was carried out using the purvosive method of samples taken in the study as many as 50. The results of this study simultaneously the price of rubber as much as land conversion, farm costs, rubber production, total rubber land area before land conversion, education has a significant effect on the area of rubber land converted. Partially the price of rubber, the cost of farming, rubber production, the total land area and education have a significant effect on land conversion. Keywords: land conversion, rubber farming and oil palm farming.
ANALYSIS OF COMMON SIZE PROFIT AND LOSS STATEMENTS PT. SIANTAR TOP PERIOD 2020-2021 Zahrul Fuadi, Muhammad; O. Brusa, Jorgeo; Nur Ilham, Rico; Sinta, Irada
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.566 KB) | DOI: 10.54443/jaruda.v1i2.25

Abstract

Financial statements are the end result of the accounting cycle that is used as a tool to find out how the company is performing and can also be used as a reference for decision making. This study aims to determine the financial performance of PT. Siantar Top, Tbk, which refers to the income statement for the year 2020-2021 using the common size analysis method. This research is a descriptive type of research with a quantitative approach. The results showed that there was a drastic increase and decrease in several posts. Some of the reasons are that during 2020-2021 the world was hit by a pandemic so that it had an impact on the company's performance. Although the profit in 2021 was not better than 2020, the company was able to reach its expected target. This shows that the company's ability to sell is still quite good.
ANALYSIS COMMON SIZE FOR ASSESSING FINANCES AT PT. AIR ASIA INDONESIA TBK Merlita, Lala; Wooton, Ian; Nur Ilham, Rico; Sinta, Irada
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.648 KB) | DOI: 10.54443/jaruda.v1i2.26

Abstract

This study aims to examine the assessing finances from 2019 to 2020, recording revenues fell and liabilities increased due to the implementation of PSAK 73 which requires every asset to be included in a liability account. The sample in this study is the aviation sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2020 period. Based on data from analysis of income statement financial statements using the common size method in 2019 and 2020, it can be concluded that the company's performance and finances were in a declining condition when the Covid-19 virus was increasing.In the disclosure of information, management stated that the contribution of income from operational activities that stopped or experienced restrictions to last year's total revenue was due to Business Profit (Loss) in which the efficiency program had been carried out by reducing operating expenses, but a significant decrease in operating income due to the impact of the Covid-19 pandemic causing the Company to record an operating loss of IDR 2.80 trillion in 2020 after the previous year it posted an operating profit of IDR 113.94 million.
ANALYSIS OF COMMON SIZE PT. SEMEN INDONESIA (PERSERO) Tbk Puji Suryani, Suci; Zysman, John; Akhyar, Chairil; Sinta, Irada; Nur Ilham, Rico
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 | Full PDF (636.435 KB) | DOI: 10.54443/jaruda.v1i3.27

Abstract

The Indonesian economy has experienced growth or decline due to several things, one of which is by State-Owned Enterprises. Financial statements can provide useful information as a tool to understand the financial performance of a company. The purpose of this study is to analyze the financial performance of PT Semen Indonesia (Persero) Tbk which is listed on the Indonesia Stock Exchange from 2019 to 2021 in terms of financial statements with total assets or liabilities presented in the balance sheet and income statement using common size analysis. The results of quantitative descriptive research using processed secondary data indicate that the company is still relatively healthy and the company's financial performance on the balance sheet is in a fairly good condition. However, the financial performance on the income statement shows that the marketing strategy is less effective in terms of increasing revenue and has not been able to provide long-term profitability.
ANALYSIS OF COMMON SIZE ON BSI (BANK SYARIAH INDONESIA) IN 2020-2021 Agustian, Harley; Nur Ilham, Rico; Sinta, Irada; Feinberg, Bob
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 | Full PDF (302.787 KB) | DOI: 10.54443/jaruda.v1i3.28

Abstract

This research is motivated by the condition of the financial performance of Bank Indonesia Syariah. In the 2020 balance sheet financial statements, there is an increase, as well as in 2021, again experiencing an increase of 265 billion rupiah. This study measures financial performance with common size analysis. This research is a type of quantitative research. The research in this paper is focused on common size analysis at Bank Indonesia Syariah in 2020-2021. The theoretical approach that the researcher uses is: descriptive-analysis, the financial statements of Bank Indonesia Syariah can be analyzed using common size analysis. The results of this study are common size analysis at Bank Indonesia Syariah in 2020-2021. On the balance sheet: assets have increased. While on the income statement, revenue has increased, and the expense account has decreased. In the balance sheet, there was an increase in assets from 239.581 billion in 2020 to 265.289 billion in 2021. The increase in assets occurred in accounts receivable, marketable securities and cash, as well as other assets. Likewise in the income statement, there is an increase in profit from 2.187 billion in 2020 to 3.028 billion in 2021.
ANALYSIS OF THE INFLUENCE OF CAPITAL AND BUSINESS DURATION ON THE INCOME LEVEL OF SMEs (Case Study at CMC Cake Shop Iklima , Rina; Nadira , Rizki; Ainiya , Nazri; Safriana, Safriana; Sinta, Irada
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 | Full PDF (200.816 KB) | DOI: 10.54443/jaruda.v1i3.30

Abstract

The development of Micro, Small and Medium Enterprises (MSMEs) in Indonesia is getting faster and more advanced. The problems of obstacles and obstacles faced by MSME entrepreneurs in increasing income are very complex and include several aspects which are closely related to one another, including: lack of managerial skills and skills in operating as well as the absence of legal sources from the company, weak organization and limited marketing, lack of capital both in quantity and sources. Therefore, business actors only get unstable or fluctuating profits in their business, therefore the author wants to examine the Analysis of the Effect of Capital and Length of Business on the Income Level of Umkm Cake Shop Cmc located in Keude Buloh Blang Ara, kec. Kuta Makmur, Kab. North Aceh. The founder and owner of Umkm is Mrs. Marlina, S.Pd. who lives in the village of Ceumeucet, Kec. Kuta Makmur, Kab. North Aceh. The target in this study was the owner of the Cmc Cake Shop. The researcher used a qualitative research approach, namely the interview method used to collect data related to business capital, length of business, and income of UMKM UKM Cake Shop traders. The results of this study indicate that the length of business is very closely related to the income of MSMEs. The long term of business also makes customers believe that these MSMEs are good MSMEs. From this it can be concluded that the relationship between business length and income is positive. Business capital is also one of the variables that play an active role in influencing the income level of UMKM CMC cake shops.
FINANCIAL PERFORMANCE ANALYSIS USING PROFITABILITY RATIO AT PT. INDOFOOD MAKMUR TBK SUCCESS. REGISTERED ON THE INDONESIAN STOCK EXCHANGE (BEI) 2021-2022 Irada Sinta; Lusi Afriliana; Riska Yanti; Zulfa Riza; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.129

Abstract

Financial performance is a description of the achievements that management has achieved in carrying out its function of managing company assets each period. Financial performance is needed to measure the success of cooperatives in achieving their goals, namely increasing the welfare of members and the ability to pay debts. The financial performance of a cooperative is a reflection of the progress of the cooperative. Financial performance is usually reflected in financial reports, so that financial reports are a picture of a company at a certain time, usually arranged in periods or accounting cycles which show the financial condition that a company has achieved in a certain period.
LIQUIDITY RATIO ANALYSIS IN PREDICTING POTENTIAL FINANCIAL DIFFICULTIES AT THE COMPANY PT. ULTRAJAYA MILK INDUSTRY Rico Nur Ilham; Widodo Endi Prasetia; Cut Afra Humaira; Dina Salsabila; Irada Sinta
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.130

Abstract

The paper discusses the analysis of liquidity ratios in predicting potential financial difficulties in PT Ultrajaya Milk Industri. Liquidity ratios are used to measure the company's ability to pay short-term obligations. The research method employed is empirical research with a descriptive qualitative approach. The data used is quantitative data from secondary sources, specifically the financial statements of PT Ultrajaya Milk Industry & Trading Company Tbk. The objectives and benefits of liquidity ratios include measuring the company's ability to pay obligations, comparing inventory to working capital, and serving as a planning tool for the future. Liquidity ratios are utilized to assess a company's ability to pay third-party obligations. The analysis of liquidity ratios at PT. Ultrajaya Milk Industri, Tbk indicates that the company has a strong ability to pay debts. The company's current ratio and quick ratio are both above 100%, demonstrating an excess of current assets and the ability to pay debts. Evaluation of liquidity ratios should consider industry context, comparison with competitors, and other analyses related to the company's financial policies and strategies. It is also important to consider the balance between liquidity and long-term growth.
ACTIVITY RATIO ANALYSIS TO ASSESS THE FINANCIAL PERFORMANCE OF PT INDUSTRI JAMU AND FARMASI SIDOMUNCUL TBK Cut Rozana Sari; Irada Sinta; Zuriani; Mohd. Heikal; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.178

Abstract

Activity Ratio Analysis to Assess Financial Performance in the herbal medicine and pharmaceutical industry sidomuncul Tbk which is listed on the Indonesian Stock Exchange (BEI). Financial report analysis is needed by companies to assess company performance and compare the company's condition from the previous year. One of the ratios used in conducting analysis is the activity ratio. The activity ratio is useful for analyzing the use of existing resources and to support company activities. There are several types of activity ratios that are used as measuring tools to determine a company's ability to use its assets, namely total asset turnover, working capital turnover, fixed asset turnover, inventory turnover, and accounts receivable turnover. Based on the results of calculating the activity ratio at PT. Tbk's herbal medicine and pharmaceutical industry in 2021 to 2022 shows that this company experience significant change _ in performance his activities related investment in operational . However, the results achieved are still below industry standards, which shows that the company's performance is still not good compared to other similar industries. This needs to be a company's vigilance to always improve performance and have high competitiveness .
Co-Authors AA Sudharmawan, AA Abdul Rahma Ade Ratna Dewi Adelina, Dian Adhiana, Adhiana Aditya, Utami Adnan Adnan Ahmad, Shabir Ainiya , Nazri Akhyar, Chairil Alfaris, Muhammad Amlys Syahputra Silalahi Amru Usman Andriani, Rika Anissa, Farah Annisa Karim Sinaga Arliansyah Arliansyah Arliansyah, Arliansyah Armanu Thoyib Armanu Thoyib Arnas, Eva Asmaul Husna Asrol Fajri Aulia Ramadhan, Hafidz Authar ND, Muhammad Ayu Anora Ayu, Sari Chairil Akhyar Chalirafi, Chalirafi Cut Afra Humaira Cut Rozana Sari Cut Zira Maulida Damayanti, Ori Dara Latifa Debi Eka Putri Delvia Andriani Dhea Fidela , Cut Dhuhratulliza, Dhuhratulliza Dilla Ramadani Dina Salsabila Dwi Yuzaria Dwiyani, Uci Edi Riansyah ekamaida, ekamaida EM Yusuf Iis F, Fadli Fachry Abda El Rahman Fadli Fadli Fadli Fadli Fadli Fadli Fajiral, Raihan Fakhirah Balqis, Rasykah Falahuddin fayza, Adinda Feinberg, Bob Frengki Putra Ramansyah Frengki Putra Ramansyah Frengki Putra Ramansyah Fuadi Fuadi Fuadi Hafni Zahara Haikal, M. Hamdiah Hamdiah Hamdiah Harley Agustian Hasan, Nadila Hasnah Hasnah Haway , Fitra Hekdi Theresia Pintubatu Hendri Sose Fauzi Heri Sandi Herlina Herlina Iklima , Rina Ikram Intan Aulia Sari Irhamah Irshad Ahmad Reshi Isfenti Sadalia Isfenti Sadalia isfenti sadalia Izza, Nurul Jamilah Jamilah Jariah Abu Bakar Juliana Juliana Jumadiah Juni Ahyar Kembaren, Emmia Tambarta Khaidir Khaidir, Khaidir Khairani Husna , Fadhila Khairani, Aulia Febri Khairisma, Khairisma Kumala Sari, Dewi Laxmi Jamatia , Purna Lika Andira BR Pinem Likdanawati Liper Siregar Lusi Afriliana M, Mawardati M. Faddel M. Subhan M.Subhan Mangasi Sinurat Mangasi Sinurat Mangasi Sinurat Marzuki Marzuki Maulana Majied Sumatrani Saragih Mawardati Mawardati Merlita, Lala Millisa, Cut Mirna Mita Darmayanti Mohd. Heikal Mohd. Heikal Muammar Khadafi Muammar Khaddafi Muhammad Furqan, Muhammad Muhammad Multazam Mursidah Muttaqien Muttaqien Nadira , Rizki Nadya Jasmine Nailul Ulfah Nisrul Irawati Nofianti, Nofianti Nur Faliza Nurhasanah Nurhasanah Nuriana Nurjanah, Fadilah NURUL HAYATI Nurul Hidayati nuryana nuryana, nuryana Nurzarina, Maudi O. Brusa, Jorgeo Pradana, Suji Puji Suryani, Suci Puspitaningrum, Rani Putri Miranda Sembiring Putri Pratiwi Quswarnika, Quswarnika Rachmat Al Fadjri Rahmadani, Zuhra Rahmaniar Rahmaniar, Rahmaniar Rahmi, Latiful Rahmi, Utia Rais, Rany Gesta Putri Ramansyah, Frengki Putra Rauzi Ramazalena Reza Juanda Riani Riani Riani, Riani Rico Nur Ilham Ridani, Ridani Rifaldy Rizky, Muhammad Riska Fazira Riska Yanti Rista Sihombing Rizkina, Fathi Roni Kurniawan Rosmaniar Rosmaniar Rosmaniar, Rosmaniar Rusydi Abubakar S. Sugiharto Safitri , Sekar Safriana Safriana Safriati Safriati salsabilla, Cut Saprudin Saprudin Sari Yulis Terfiadi Setia Budi Setia Budi Silmi, Gina Sinaga, Sarman Sinurat, Mangasi Siregar, Deva Septiana Siti Munawiroh Sri Hayu Kartika Subhan Subhan Suci Puji Suryani Suryadi Suryadi Suryadi Suryadi Sutriani Syahputri, Lidia T. Edyansyah, T. Edyansyah Tahara Alsura Tanjung, Ade Firmansyah Tarmizi Abbas Taufik Hidayat Tripure Maas, Linda Ulfa Yulinazira Ulfia Ulvia Fadilah Wahyu Isnanda Nasution Wahyuddin Wahyuddin Wahyuni , Yuyun Widodo Endi Prasetia Widya Ramadhani Wooton, Ian YANITA YANITA, YANITA Yulius Dharma Yusnidar Yusril Ramadhan Sembiring Zahrul Fuadi, Muhammad Zulfa Riza Zuriaini Zuriani Zysman, John