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Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Du Pont System dan Common Size Pada PT. Sujin Ray Indonesia Salwa Fadhillah; Rahmat Daim Harahap; Kusmilawaty Kusmilawaty
Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i2.5753

Abstract

Analisis Du Pont adalah metode evaluasi kinerja keuangan yang meneliti kontribusi perputaran asset, margin laba bersih, dan pengganda ekuitas terhadap tingkat pengembalian ekuitas. Metode ini membantu mengidentifikasi faktor-faktor yang mempengaruhi fluktuasi kinerja keuangan perusahaan. Analisis common size membandingkan berbagai pos dalam laporan keuangan dengan mengubahnya menjadi persentase dari total aktiva atau pasiva. Penelitian ini menganalisis kinerja keuangan PT. Sujin Ray Indonesia selama periode 2020-2022 menggunakan metode Du Pont dan common size, dengan data dari laporan keuangan 2020-2022 dan menggunakan analisis deskriptif. Hasilnya, analisis Du Pont menunjukkan penurunan kinerja keuangan PT. Sujin Ray Indonesia, sedangkan analisis common size mengungkapkan fluktuasi pada aktiva, liabilitas, dan ekuitas, serta peningkatan beban pokok produksi dan penurunan laba kotor dan laba bersih setiap tahunnya.
Pemberdayaan Masyarakat melalui Inovasi Sabun Cuci Piring dan Edukasi Menabung di Desa Sidomukti Baru Yeni Yolanda Simatupang; Cindy Aulia Zalyanti; Keisya Putri Balqis; Kusmilawaty Kusmilawaty; Nuraila Rachman
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): Februari: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v6i1.7341

Abstract

The Community Service Program (KKN) in Sidomukti Baru Village aims to enhance the community’s productive skills and financial awareness through training on dishwashing soap innovation and saving education. The main problems faced by the local community are the lack of skills in creating economically valuable products and low awareness of household financial management. This activity employed a descriptive qualitative method with a participatory approach, where the community was actively involved in all stages of implementation, from planning and execution to evaluation. The results show that the dishwashing soap training effectively improved participants’ skills and creativity in processing simple materials into marketable products with local economic potential. Meanwhile, the saving education activities successfully increased financial literacy and encouraged wise financial behavior within families. Through active community participation, this program not only provided new skills but also fostered economic independence and strengthened the spirit of cooperation as a foundation for sustainable empowerment at the village level.