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Santi Santi
STMIK Jakarta
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Analisis Rasio Aktivitas Operasi sebagai Alat Pengukur Kinerja Operasional: Studi Kasus pada PT Garudafood Tahun 2024 Joni Hendra K; Riha Datul Aisyah; Santi Santi; Tira Reseki Pajriani
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4060

Abstract

This study aims to analyze the operating activity ratio as a means of measuring operational performance at PT Garuda Food in 2024. Operational performance is an important indicator in assessing the effectiveness and efficiency of the company in carrying out its business activities. The activity ratios used in this study include Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Cost To Sales Ratio, Operating Expenses To Sales Ratio, General Expenses To Sales Ratio and Selling Expenses To Sales Ratio. The method used is descriptive qualitative method with a case study approach, where the data analyzed comes from the financial statements of PT Garuda Food in 2024. The results showed that Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Cost To Sales Ratio, Operating Expenses To Sales Ratio, General Expenses To Sales Ratio and Selling Expenses To Sales Ratio have increased compared to the previous year, which indicates improvements in operational efficiency. Meanwhile, the accounts receivable turnover ratio still shows a relatively low number, which indicates the need for increased effectiveness in managing business loans. Overall, the operating activity ratio can be used as an effective tool to rotate and improve the company's operational operations.
Analisis Tradisi Betimbang Anak Usia Dini Lahir Bulan Safar di Kapuas Hulu Santi Santi; Diana Diana; Iin Maulina
Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan Vol. 2 No. 1 (2025): Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/paud.v2i1.155

Abstract

Tradition betimbang is a traditional ceremony performed for children born in the month of Safar. This tradition has been carried out for generations and is still preserved today by the local community. Betimbang tradition is a traditional ceremony performed for children born in the month of Safar. This tradition has been carried out for generations and is still preserved to this day by the local community. This research aims to analyze the contribution of local culture in early childhood learning as a character development effort. Local culture has an important role in shaping children's identity and character from an early age. The used study methodology is descriptive qualitative, using data gathering approaches such as in-depth interviews and documentation. The findings indicated that the betimbang custom is still practiced by the population of Tanjung Intan Village as a hereditary cultural legacy. This ritual is observed for children born in the month of Safar, since this month is seen undesirable. The betimbang ritual procession encompasses the phases of begansai, buang-buang, fresh flour preparation, weighing the kid with apam cake, and hair cutting. The community believes that this custom may deter youngsters from misconduct and adversity. Researchers discovered that this practice cannot serve as the only metric for children's character development; it must be supplemented by effective parenting from guardians. The betimbang tradition embodies religious principles and communal cooperation that is upheld by the local community
Co-Authors AA Sudharmawan, AA Achmad Rizal Adirinekso, Gidion P. Alfi Hidayat Almansyah Rundu Wonua Atikah Nurhayati Benny Rojeston Marnaek Nainggolan Cindy Kalbiola Br Sembiring DARYANTI DARYANTI Dewangga Nikmatullah, Dewangga Diana Diana Dyah Mutiara Annisa Fitri Fatiah Rahmah Fatimura, Muhrinsyah Hanifah Sukmana Iin Maulina Imas Siti Masitoh Ismanto Ismanto Izza Mahdiana Apriliani Jessyca Jessyca Joni Hendra K Justinus Feber Arianto purba Lianur Istiqomah Lidya Wati Pranata Lien Nurliah M. Rizki Mardianti Mardianti Milawati Valantia Muhammad Fahri Muhammad Gilvy Langgawan Putra Muhammad Iqbal Firdaus MUHAMMAD YUSUF Nindi Ayu Lestari Novia Safitri Nurhayati Nurhayati Nurwahidah Jamaluddin Riha Datul Aisyah Rio Tedi Prayitno Rositah Rositah Rusman, Rusni Fitri Y. Sitti Sohrah Sobarna Kartamihardja Solehudin Solehudin Sri Mulyeni Sugianti Sugianti Syahriana Sabil Tira Reseki Pajriani Try Adhi Bangsawan Ulva Dianasari Vincent Rivelio Vip Paramarta Yuni Amalia