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Performance Analysis of Financial Statements on CV. SAM in Gowa District Muhammad Asir; Siswati Rachman; Nur Fadny Yuliani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6710

Abstract

The purpose of the research is to determine the financial performance of CV. SAM in Gowa Regency is seen from the liquidity ratio, solvency ratio, activity ratio and profitability ratio. SAM in Gowa Regency with the use of financial ratio analysis. The data used in this study is primary data in the form of financial statement information consisting of Balance Sheet and Income Statements for the last three accounting periods, 2018, 2019 and 2020. The data collection techniques used in documentation research are financial statement data consisting of balance sheets and reports Profit and Loss for the 2018 Period, 2019, and 2020. The data analysis method used in this research is qualitative and quantitative analysis. Calculating financial ratios is then explained in informative sentences. The results show that the financial condition of CV. Gowa Regency SAM during 2018 to 2020 is classified as good. This is due to the ability and good management performance, especially in receivables turnover, the ability to achieve sales turnover targets, foresight to increase the stock of merchandise inventory. 
SISTEM AKUNTANSI PERSEDIAAN BAHAN BAKU PADA PT INDUSTRI KAPAL INDONESIA (PERSERO) Ahmad Firdaus; Siswati Rachman
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 1 No. 1 (2022): Januari: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.11 KB) | DOI: 10.55606/jurrish.v1i1.14

Abstract

The research aims to determine the application of the Raw Material inventory Accounting System at PT Industri Kapal ndonesia (Persero). The type of research used s descriptive qualitative. Data obtained through observation, interviews, and documentation. The research conducted from July to September 2021. The results showed that the accounting system for raw material inventory at PT Industri Kapal Indonesia (Persero) has been effective, this can be seen by the existence of interrelated functions. Then the inventory recording method used is the perpetual recording method and the FIFO (First In First Out) valuation method. And the procedures that form the inventory system at PT Industri Kapal Indonesia (Persero) are quite good because of the division of tasks and documents that can be accounted for.
Economic Barriers to Educational Access: A Literature Review Burhan, Imron; Musfirah; Nur Fadny Yuliani; Siswati Rachman; Amriadi
International Journal of Education, Vocational and Social Science Vol. 4 No. 03 (2025): International Journal of Education, Vocational and Social Science( IJVESS)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v4i03.2012

Abstract

Economic barriers are one of the primary factors affecting access to and the quality of education in Indonesia. Income inequality leads to disparities in educational opportunities, with students from lower-income families facing significant limitations in accessing adequate educational services. This study aims to examine the relationship between economic factors and educational access in Indonesia through a literature review approach. The findings reveal that financial constraints impact school affordability, availability of learning facilities, and students’ motivation to pursue higher levels of education. Although the government allocates 20% of the national budget to education, its distribution and utilization remain uneven. Therefore, more inclusive policies are needed, such as expanding scholarship programs, reducing education costs, and improving educational infrastructure in underdeveloped regions. Collaboration among the government, communities, and the private sector is essential to ensure equitable and high-quality access to education. These efforts are expected to contribute to the development of a more competitive and globally capable human resource base.