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Purba, Arlina Pratiwi
Politeknik Negeri Medan
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Penilaian Kinerja Keuangan pada PT Matahari Department Store Tbk Periode 2019-2024 Naibaho, Dameria; Firjatullah, Ariel Irfik; Simbolon, Bernadetta Anita Jerry; Purba, Arlina Pratiwi
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.2909

Abstract

This study aims to determine the factors that caused the decline in profits at PT Matahari Department Store Tbk for the 2019-2024 period. The data used in this study comes from the annual financial reports for the 2019 to 2024 period. The method used in this study is descriptive statistics to describe the actual conditions in the field through profitability ratios. The results of the study indicate that 2020 was the year that showed the lowest profit performance due to losses, this was caused by a decrease in net revenue that was not commensurate with the operating expenses that remained high. The decrease in net income was caused by the COVID-19 pandemic, where PT Matahari Department Store Tbk outlets were closed due to the social restrictions and restrictions on community activities, namely PSBB (Large-Scale Social Restrictions) and the emergence of online sales due to the pandemic.   Abstrak Penelitian ini bertujuan untuk mengetahui faktor-faktor apa yang menjadi penyebab terjadinya penurunan laba pada PT Matahari Department Store Tbk periode 2019-2024. Data yang digunakan dalam penelitian ini berasal dari laporan keuangan tahunan periode 2019 hingga 2024. Metode yang digunakan dalam penelitian ini yaitu statistik deskriptif guna menggambarkan kondisi aktual di lapangan melalui rasio profitabilitas. Hasil penelitian menunjukkan bahwa tahun 2020 merupakan tahun yang memperlihatkan kinerja laba terendah dikarenakan terjadinya kerugian, hal ini disebabkan oleh terjadinya penurunan pendapatan bersih yang tidak sebanding dengan beban usaha yang tetap tinggi. Penurunan pendapatan bersih disebabkan oleh pandemi COVID-19, dimana gerai PT Matahari Department Store Tbk ditutup karena adanya kebijakan pembatasan sosial maupun pembatasan kegiatan masyarakat yaitu PSBB (Pembatasan Sosial Berskala Besar) serta timbulnya penjualan daring akibat pandemi.
PELATIHAN IMPLEMENTASI VIRTUAL LAN (VLAN) PADA JARINGAN KOMPUTER DI SMKS PARULIAN 1, KECAMATAN MEDAN KOTA, KOTA MEDAN, PROVINSI SUMATERA UTARA Napitu, Daniel H. S.; Purba, Angelia Maharani; Simatupang, Eva M.; Purba, Arlina Pratiwi; Sitanggang, Ernie S. Y.; Susaidin, Susaidin
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.463

Abstract

The rapid development of information technology demands that educational institutions, particularly Sekolah Menengah Kejuruan (SMK) majoring in Computer and Network Engineering, be able to follow and implement the latest network technologies. One of the basic technologies that must be mastered is the Virtual Local Area Network (VLAN), which allows logical network segmentation to improve efficiency, security, and network management. However, based on initial observations and communication with partners, it was discovered that some schools still do not have adequate module kits to support network management, thus students do not yet have these competencies. This Community Service activity aims to improve the competence of 11th grade students in understanding and implementing VLANs on computer networks. The method used is hands-on lab-based training that includes VLAN configuration using managed switch network devices. From the results of this community service activity, students can understand Virtual Local Area Networks, students' opportunities to do direct practice are more evenly distributed along with the increase in practice modules and increase students' enthusiasm in directly implementing VLANs on computer networks. Keywords- Virtual LAN (VLAN), jaringan komputer, SMK
The Implementation of Value Chain Holistic Model of Ulos Weaving Fabric Creative Industry Dameria Naibaho; Arlina Pratiwi Purba; Anggiat Situngkir; Jojor Lisbet Sibarani
Return : Study of Management, Economic and Bussines Vol. 3 No. 4 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i3.224

Abstract

This research has a long-term goal to increase the income of stakeholders in the us weaving fabric industry in North Sumatra and the National Gross Domestic Product in Indonesia. The specific target to be achieved is to improve the concept of a value chain holistic model of the Ulos weaving fabric industry, which will soon be implemented. The methods used in achieving this goal are an experimental study by a value chain holistic model of the Ulos weaving fabric industry using the strength and opportunities strategy. Through a Focus Group Discussion involving MUSRENBANG, KOPERINDAG, City Government, Provincial Government, Ulos Weaving Fabric Manufacturers Group, Weaver Group, and Producers Cooperative, information and data will be collected, which will be grouped into Strengths, Weaknesses, Opportunities, and Threats information. The evaluation of data and information through a SWOT analysis shows the results that the proposed model is good and continues to implement a production and marketing strategy, where the establishment of a production cooperative will strengthen SMEs with a joint commitment of members and will facilitate the capital. The Association of SMEs was formed to produce quality production and standardized prices so as to be able to deal with internal competition properly, which will be able to support the Lake Toba tourist destination as a tourism activity in North Sumatera. Standing for marketing is also needed to support the construction of toll roads along the Lake Toba area through the tourist gateways of Medan and Silangit.
Co-Authors Ahmad Sani Dameria Naibaho Firjatullah, Ariel Irfik HS, Samaria Chrisna Imnadir, Imnadir Jojor Lisbet Sibarani Maharani Purba, Angelia Naibaho, Dameria Napitu, Daniel H. S. PA. Andiena Nindya Putri Purba, Angelia Purba, Angelia Maharani Saputro, Ngairan Banu Simatupang, Eva Simatupang, Eva M. Simatupang, Eva Malina Simbolon, Bernadetta Anita Jerry Sitanggang, Ernie S. Y. Sitanggang, Ernie Shinta Yosephine Situngkir, Anggiat Susaidin, Susaidin