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Riska Franita
Universitas Pembangunan Panca Budi
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Financial Performance Analysis in PT. Bayan Resources Tbk 2020-2022 Period Annisa Fajariah Damanik; Riska Franita
International Journal of Society and Law Vol. 2 No. 2 (2024): August 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i2.180

Abstract

When investing capital, financial performance must be analyzed first by investors by carrying out financial analysis by calculating ratios. In this research, the ratios used include current ratio, quick ratio, debt to total assets, debt to equity, ROA, ROE, inventory turnover and total asset turnover. The aim of this research was to understand and analyze the financial performance of PT Bayan Resources Tbk in the 2020-2022 period based on liquidity, solvency, profitability and activity ratios. The analytical method used in this research is descriptive qualitative. The results of the research conducted state that PT Bayan Resources Tbk has the ability to cover its short- term liabilities by managing total current assets and capital owned, the company can also generate increased profits by managing assets and capital and the company is not yet able to manage total assets that can generate sales.
Edukasi Dan Pendampingan Pemanfaatan Teknologi Tepat Guna Melalui Smart Filter Air Sumur Bor Kawasan Perumnas Sijambi Kota Tanjungbalai Ruri Prihatini Lubis; Yenni Ramadhani Harahap; Riska Franita
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 03 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

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Abstract

The Directorate General of Water Resources of the Ministry of Public Works and Public Housing (2014) stated that the problem of scarcity and unequal access to clean water in Indonesia is caused by increasing water demand, such as population growth, increased agricultural, industrial, mining, hotel activities, and the expansion of residential areas [1]. The clean water crisis and scarcity are also occurring in Tanjungbalai City. The President Director of PDAM Tirta Kualo invited the Director of UNESCO Asia Pacific, Prof. Shahbaz Khan, to conduct research on the crisis and poor water quality in Tanjungbalai City. One area of ​​Tanjungbalai City that is urgently affected by the scarcity and unequal access to clean water is the community of housewives in Perumnas Sijambi, Tanjungbalai City. The Perumnas Sijambi housewives social group became partners in this community service activity. These partners are customers of PDAM Tirta Kualo, whose service utilizes drilled well water as a source of clean water, although the water quality is not suitable for drinking. The main problems that are obstacles to the business of the Sijambi Housewives Group partners in Tanjung Balai City are 1) Production Aspects, because the income level of partners is still very low and the local PDAM has not fulfilled the provision of clean water to customers, resulting in the quality of water production; 2) Social Aspects of the Community, the Health Condition of the partners' drilled well water is in an unhealthy condition and is not suitable for drinking. The solution provided by the community service team to overcome the business obstacles mentioned above by designing and making a PILOT PROJECT of Appropriate Technology Tools (TTG) "SMART WELL WATER FILTER in the form of a DRILLED WELL WATER FILTER with a Green Building Concept, namely combining a Water Purification System from Natural Materials with a Paludarium that has Business Value. The tutorial on using the TTG Smart Well Water Filter Tool was carried out by the community service team to partners through several stages, namely: a) Coordination in the Preparation of Educational Socialization Activities in PKM Implementation Activities and Designing/Making the TTG Tool Pilot Project and Mentoring the TTG Smart Well Water Filter Tool Installation Workshop to Partners; b) Carrying out the activity "Mentoring the Installation Workshop for the Utilization of Appropriate Technology Smart Well Water Filter Tools in the Perumnas Sijambi Area, Tanjungbalai City"; c) Carrying out the activity "Socialization and Education on the Utilization of Appropriate Technology Through Smart Well Water Filters in the Perumnas Sijambi Area, Tanjungbalai City"; Sijambi Region, Tanjungbalai City"; d) Carrying out the Inauguration of the Smart Water Filter Appropriate Technology Tool for Borehole Wells, which was Inaugurated by the Head of Perumnas Sijambi with Partners and Local Community Members; e) Carrying out the activity of "Workshop and Education and Mentoring of Business Strategy for Housewives of Perumnas Sijambi in Marketing the Smart Water Filter Appropriate Technology Tool for Borehole Wells"; f) Carrying out the activity of "Workshop and Education and Mentoring Tutorial on Using the Smart Water Filter Tool for Borehole Wells to Get Healthy Water According to Permenkes No. 23 of 2023". The impact of the TTG Smart Water Filter Tool for partners is estimated to increase in: 1) Increasing the level of partner empowerment: Production Aspect (Increased Income) as evidenced by the increase in the quality of the partner's well water production to be healthy and drinkable will create business opportunities to increase the partner's household income by 5% with the existence of this appropriate technology tool that can be marketed/sold to the wider community; 2) Increasing the level of partner empowerment: Social Aspects (Health Improvement) as proven by the TTG Smart Well Water Filter Tool being able to improve the health quality of partner's well water. Based on laboratory tests after using the Smart Well Water Filter, iron levels returned to normal and the water was odorless and no longer brownish in color, in accordance with the standards of PERMENKES No. 2 of 2023 concerning drinking water quality requirements, namely with a Ph of 6.8.
SOCIALIZATION OF THE USE OF VILLAGE FUNDS IN PROVIDING SERVICES FOR VILLAGE COMMUNITY FACILITIES AND INFRASTRUCTURE Nur Aliah; Riska Franita; Ahmad Omar Chapakia; Tia Novira Sucipto; Ridho Yoandika
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 4 No. 2 (2023): October 2023
Publisher : CERED Indonesia Institute

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Abstract

The Village Fund policy in Indonesia is a strategic fiscal decentralization instrument designed to strengthen village autonomy, accelerate rural infrastructure development, and improve community welfare. However, effective utilization of Village Funds requires adequate governance capacity, participatory planning, transparency, and accountability at the village level. Desa Klambir V, located in Hamparan Perak District, Deli Serdang Regency, faces several challenges related to limited technical understanding of financial management, suboptimal infrastructure prioritization, insufficient transparency, and the absence of systematic maintenance planning. This Community Service Program aimed to enhance the knowledge and capacity of village officials and community representatives in managing Village Funds, particularly for the provision of public facilities and infrastructure services. The program was implemented using a participatory approach through structured socialization sessions, interactive discussions, and practical simulations on planning, budgeting, reporting, and accountability mechanisms. The results indicate an improvement in participants’ understanding of regulatory frameworks, financial governance principles, and the importance of aligning infrastructure spending with measurable service outcomes. Participants demonstrated increased awareness of transparency practices, participatory development planning, and sustainable infrastructure management. The discussions also identified the need for continuous mentoring to strengthen technical reporting competencies and long-term governance capacity. Overall, the program contributed to reinforcing good village governance practices and promoting responsible Village Fund utilization. Strengthened institutional capacity and active community participation are expected to support sustainable rural infrastructure development and improve public service quality in Desa Klambir V.
AUDIT RISK ANALYSIS IN ADJUSTMENT OF AUDIT PROCESS IN INDONESIA Riska Franita
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 11 (2025): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i11.2025.4532-4536

Abstract

This research focuses on the results of adjustment audits in Indonesia using secondary data. The greater the audit risk, the greater the adjustments made by the auditor. Auditors must be able to understand the client's business in depth, conduct initial risk assessments, establish materiality, and develop risk-based audit plans. have knowledge in AI, and prepare a competent team
The Effect Of Liquidity, Profitability, And Company Size On Audit Delay In Pharmaceutical Companies Listed On The Indonesia Stock Exchange Sridevi Maharani Malau; Wan Fachrudin; Riska Franita
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1456

Abstract

The research analysis aims to examine the effect of financial performance on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. The research method used is quantitative by analyzing 11 companies in the pharmaceutical sub-sector. The data processing tool used is SPSS version 23. The results of the study indicate that liquidity has a positive and significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Profitability has a negative and significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Company size does not have a significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Liquidity, profitability, and company size have a significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange.
Faktor-Faktor Yang Mempengaruhi UMKM Untuk Menggunakan QRIS Sebagai Metode Pembayaran Dalam Proses Akuntansi Edya Nashwa Septika; Aqilah Miranda; Yohanes Kevin Lukna; Citra Amelia Parsi; Riska Franita
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2541

Abstract

This study wants to analyze the factors (perceived usefulness & perceived ease of use) that influence interest in using QRIS for UMKM in Medan. Researchers used 40 UMKM as subjects which were obtained purposively. Data collection was carried out by distributing questionnaires directly & online, the data was analyzed with Multiple Regression. The results show that Interest in Use is influenced by Perceived Usefulness and Perceived Ease of Use.
Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi EMKM pada UMKM Pembuatan Opak Melanie Octavia; Natasha Natasha; Nuraini Azlin; Rizky Raditya Pratama; Riska Franita
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to assist MSME players in preparing financial statements based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research subject is the Opak Factory MSME in Sei Mencirim, Medan, which has not previously implemented formal financial records. The research method used is descriptive qualitative with data collection techniques in the form of observation, interviews, and documentation. The results showed that the preparation of financial statements in accordance with SAK EMKM includes a statement of financial position, income statement, and notes to the financial statements. This report provides a simple but comprehensive overview of business finances, which can be used to evaluate business performance and attract investors and financing parties. This research proves the importance of standardised financial records for the continuity and development of MSMEs.
Analisis Persepsi Pelaku UMKM Terhadap Penerapan Laporan Keuangan Berbasis SAK EMKM Pada Usaha Pabrik Opak Adila Sari; Annisa Khairani; Pricillia Deborah Valentine; Nayla Nurul Putri; Yulia Ribuna Br Bangun; Riska Franita
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to inform the perception of actors towards the implementation of financial statements based on SAK EMKM and to find the factors that influence it. One of the food processing MSMEs in Binjai City was the subject of the study, which was conducted using a qualitative phenomenological approach through in-depth interviews. The results show that MSME players realise how important financial recording is for the continuity of their business, but they still lack understanding and application of SAK EMKM. Factors such as education and business experience improve MSME players' perceptions of SAK EMKM, and the two main barriers to implementing SAK EMKM are lack of socialisation and time constraints. Based on the results of interviews with MSME business actors, opak factories do not yet have knowledge about the application of SAK EMKM-based financial reports, which aim to make it easier for MSME actors to calculate business financial reports properly and correctly.
Penyusunan Laporan Keuangan UMKM Bakso Bakar Rahmat Berdasarkan SAK EMKM (Studi Kasus Pada UMKM Pedagang Bakso Bakar Rahmat Di Kota Binjai, Kecamatan Binjai Barat) Fista Lindu Aprilia; Marshanda; Echa Salsabilla; Sherly Indah Kania; Riska Franita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2957

Abstract

The preparation of the financial statements of UMKM Bakso Bakar Rahmat for the period 2023 was carried out using qualitative methods. Primary data sources come from interview data and are better managed by researchers based on SAK EMKM. Based on the results of the interview, the preparation of financial statements was measured very simply. The preparation of financial statements has not met the SAK EMKM standards. This study aims to assist UMKM Bakso Bakar Rahmat in preparing financial statements based on SAK EMKM. Financial statements based on SAK EMKM are measured by calculating assets, liabilities (obligations), equity, income, and expenses. Based on the results of the research, the net profit obtained was IDR 162,266,748 per year and the net profit in a month was IDR 13,522,229. So it is concluded that UMKM Bakso Bakar Rahmat has a financial performance that is not good enough with obstacles in the preparation of financial reports that are not in accordance with PSAK standards. With that, researchers help prepare financial reports based on SAK EMKM to assess financial performance better in the future.
Penerapan Laporan Keuangan Berbasis SAK EMKM Pada Usaha Mikro Kecil Dan Menengah (Studi Kasus UMKM Go Laundry Helvetia) Febriani Nur Rahman; Meiman Kristian Putra Gulo; Indah Lestari; Intan Afriliyani; Riska Franita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3089

Abstract

This study analyses the implementation of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in micro, small and medium enterprises (MSMEs), with Go Laundry as a case study. The purpose of this study is to evaluate how Go Laundry's MSMEs adapt and implement financial reporting based on SAK EMKM, as well as identify the challenges and benefits gained. In this study, we used a qualitative method. We directly interviewed the owner/manager of Go Laundry and analysed its financial documents. The results show that the of application SAK EMKM can improve the standard of MSME financial statements, provide more relevant and reliable information for decision-making, and facilitate access to external financing. Nevertheless, there are some barriers in the implementation process, such as limited human resources and accounting understanding that still need to be improved. This article concludes that continuous socialisation and mentoring are needed for MSMEs to optimise the benefits of SAK EMKM implementation. Data collection methods in preparing this article include:a) Field Observation b) Interview. The results of this research Go Laundry MSMEs have not implemented financial reports manually, due to limited knowledge about SAK EMKM.
Co-Authors Adelia Amanda Adila Sari Adisya Putri Nabilah Agustina R.T. Sitompul Ahmad Omar Chapakia Annisa Fajariah Damanik Annisa Khairani Aqilah Miranda Auliya Candi Pramana azzahra, an suci Citra Amelia Parsi Dian Yulis Wulandari Dio Jeremia Sembiring Echa Salsabilla Edya Nashwa Septika Febriani Nur Rahman Fista Lindu Aprilia Fitri Yani Panggabean Hidayati Purnama Lubis Indah Lestari Intan Afriliyani Isma Raidha Janatunisa Janatunisa Jannatunisa Jannatunisa Marshanda Meiman Kristian Putra Gulo Melanie Octavia Merna Gletesya Tampubolon Natasha Natasha Nayla Nurul Putri Netty Julianti Sirait Nur Aliah Nuraini Azlin Pricillia Deborah Valentine Ridho Yoandika Rizky Raditya Pratama Ruri Prihatini Sari, Meigia Nidya Seprianto Purba Shaila Pratika Sari Sherly Indah Kania Sofuli Zalukhu Sridevi Maharani Malau Stephanie Imaylia Napitupulu Tanti Septiani BR Sembiring Tia Novira Sucipto Titania Aurora Wan Fachrudin Yenni Ramadhani Harahap Yohanes Kevin Lukna Yulia Ribuna Br Bangun