Nova Jayanti Harahap
Universitas Labuhanbatu, Labuhanbatu, Indonesia

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Financial Ratio Analysis at PT. Adaro Energy Tbk. Based on The 2017 – 2020 Financial Statements Christine Herawati Limbong; Elida Florentina Sinaga Simanjorang; Nova Jayanti Harahap; Zulkarnain Nasution
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economic: July, 2021
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v4i1.1460

Abstract

Every company must have financial reports that record capital, profits, losses, production wages, salary payments, which are related to the whole business. This report is called a financial report or financial report which records all information about a company's finances. The financial report is the final result of the process of recording financial transaction activities in a company that describes the company's financial condition in an accounting period and is a general description of the performance of a company. Where the purpose of making financial statements is to communicate the economic resources (assets), and obligations of an entity at a certain time, and the capital owned by the company. One way to get good financial reports is to compare the numbers in the financial statements. In making comparisons known as financial ratio analysis. The financial ratios used are profitability ratios and liquidity ratios. The results of these financial ratios will show the health condition of the company in question and are used to assess management's performance in a period whether it has achieved the targets as set and assesses management's ability to effectively empower company resources.
Directive Dominance in English as a Foreign Language (EFL) Business Conversation: A Pragmatic Classroom Interaction Study Nova Jayanti Harahap; Usmala Dewi Siregar; Meisa Fitri Nasution; Iis Aprianti; Abdurahman Abdurahman
REiLA : Journal of Research and Innovation in Language Vol. 8 No. 2 (2026): REiLA : Journal of Research and Innovation in Language
Publisher : The Institute of Research and Community Service (LPPM) - Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/m6yhv167

Abstract

Classroom interaction in professional English learning is not merely a medium of instruction but a crucial site where learners’ pragmatic competence is shaped, restricted, or expanded. However, previous studies on speech acts in EFL contexts have largely emphasized general classroom discourse, while limited attention has been given to Business Conversation classes in which management students are expected to perform context-sensitive professional functions such as negotiating, offering, agreeing, refusing, and committing. This study investigates the types, distribution, and communicative functions of speech acts in an EFL Business Conversation classroom involving 35 second-semester Management students. Using a descriptive qualitative design, data were collected through classroom observation, audio/video recording, and verbatim transcription of classroom interaction. The utterances were analyzed using Searle’s speech act taxonomy, covering assertive, directive, expressive, commissive, and declarative categories, followed by functional and contextual interpretation. The findings reveal that directive speech acts were dominant, representing 43.8% of the 210 analyzed utterances, followed by assertive (32.4%), expressive (13.3%), commissive (9.5%), and declarative (1%). This pattern indicates that classroom interaction remained strongly lecturer-controlled despite the use of communicative learning activities. The limited occurrence of commissive and expressive acts further suggests that students had insufficient opportunities to practice strategic and relational language functions required in business communication. The originality of this study lies in connecting pragmatic speech-act analysis with ESP-oriented Business Conversation pedagogy, offering empirical evidence for redesigning classroom interaction to support more authentic, student-centered, and professionally