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Effect of Current Ratio and Activity Ratio on Profitability in Food and Beverage Companies Listed on the Indonesia Stock Exchange (2018-2021) Niarita Bukit; Sarmauli Hanny Siagian; Susan Grace V Nainggolan
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

Today's people are increasingly liking and enjoying packaged food and drinks, in addition to the delicious and delicious taste, plus it is practical when taken anywhere. This is what triggers the growth and development of this industry. Thus it is necessary to measure the level of performance and to measure the performance of these companies is to use the SPSS 20 tool which uses company data that provides food and beverages listed on the Indonesia Stock Exchange to producetests run on the data show that Profitability is not significantly affected. This means that there is no correlation between variables.Liquidity variable (X1) of 0.789 is less than t table 2.026 or the significance value of the Liquidity variable 0.435 is more than 0.05. Likewise with the activity ratioThe activity variable has a t value of -0.331 which is smaller than the t table of 2.026 or the sig.t value of the activity variable is 0.743. This means that activity has no significant effect on profitability. Likewise simultaneously with a significance level of 0.731. F count <F table is 0.316 <3.24 when compared with F table at the 5% confidence level. Fcount <F table, it can be concluded that it has no effect
Pengaruh Kinerja Manajemen Terhadap Kinara Keuangan PT. Industri Karet Deli Periode 2009 - 2021 Susan Grace Nainggolan; Niarita Bukit
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 02 (2023): Januari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i02.348

Abstract

To find out how much influence Management Performance has on Financial Performance at PT. Deli Rubber Industry, so this research really needs to be done. The method used is explanatory research. While the data analysis technique uses statistical analysis by testing regression, correlation, determination and hypothesis testing. The results of this study are in the form of management performance variables which obtain an average value of 3.81%. The Financial Performance variable is obtained from an average value of 3.91% while Management Performance has a positive and significant effect on Financial Performance with a regression equation Y = 13,1987,981X, and a correlation coefficient value of 0.667 or has a strong relationship with determination value of 44.5%. The hypothesis test obtained a significance of 0.000 <0.05.
SOSIALISASI MEMBANGUN KOPERASI DALAM MENDUKUNG PEREKONOMIAN MASYARAKAT DESA PURBA DOLOK SANGGUL KABUPATEN HUMBANG HASUNDUTAN Donna Maryati Panggabean; Dahlia Nopelina Siallagan; Hotlin Siregar; Niarita Bukit
PKM Maju UDA Vol 3 No 3 (2022): Edisi Bulan OKTOBER
Publisher : Lembaga Penelitian dan Pengabdian Pada Masyarakat (LPPM) Universitas Darma Agung (UDA) Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.813 KB) | DOI: 10.46930/pkmmajuuda.v4i1.2725

Abstract

This community service is carried out with the topic of building cooperatives in supporting the economy of rural communities. Dolok Purba Village has a very potential area in the agricultural sector. The village of Purba Dolok also has a cooperative that is able to accommodate agricultural products from the village community and act as a facilitator for agricultural needs. However, the cooperative's activities have not been going well because the processing system is not optimal. For this reason, the presenters were very interested in doing community service on the topic "Building cooperatives in the cloudy economy of the people of the ancient village of Dolok Sanggul, Humbang Hasundutan Regency", with the aim that the community is aware of the importance of cooperatives for the economy of the people in the village. The speakers and the team presented material topics about the meaning of cooperatives, types of cooperatives, procedures for forming cooperatives and then motivated the community that cooperatives are very helpful in improving people's welfare. The methods used in the implementation of this community service are Observation, Interview and Discussion. The lecture method is through delivering presentations by displaying pictures, videos and displays that are attractive and easy to understand so that they can attract the attention of participants so that they are active in discussions. This community service is carried out with socialization and ends with a question and answer system regarding the material presented and the implementation that took place in the community of the Purba Dolok Sanggul village. Before starting the socialization, the presenters asked the participants about their jobs, whether they had become members of the cooperative. It turned out that there were some participants who did not know about cooperatives, the benefits of cooperatives, and had not become members of cooperatives and did not know how to become members of cooperatives. By holding this counseling, it is hoped that the ancient village community will understand more about what cooperatives are, the role of cooperatives and are willing to become cooperative members so that the development of cooperatives in the ancient village of Dolok Sanggul becomes even more advanced.
Revitalisasi Kerajinan Dari Bahan Baku Baion (Pandamus Tectorius) Sebagai Warisan Budaya Lokal Menuju Produk Unggulan Umkm Rosalinda Septiani Sitompul; Talenta Marbun; Nurlinawati Simanjuntak; Niarita Bukit; David Yanto Daniel Mahulae; Rendi Hatorangan Manik
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2929

Abstract

Program pengabdian masyarakat ini bertujuan untuk merevitalisasi pemanfaatan baion (Pandanus tectorius) sebagai warisan budaya lokal yang bernilai ekonomi melalui pelatihan kerajinan kepada keluarga penerima manfaat Program Keluarga Harapan (PKH) di Desa Gurgur Aek Raja, Kabupaten Toba. Baion merupakan tanaman lokal yang sejak lama digunakan sebagai bahan baku pembuatan tikar dan kerajinan tradisional. Namun, seiring perkembangan zaman, pemanfaatannya mulai terabaikan. Oleh karena itu, pelatihan ini diarahkan untuk meningkatkan keterampilan peserta dalam mengolah baion menjadi produk kerajinan tas yang memiliki nilai jual dan daya saing, sekaligus mendorong terbentuknya UMKM berbasis desa. Metode pelaksanaan menggunakan pendekatan partisipatif yang melibatkan peserta secara aktif melalui kegiatan demonstrasi, diskusi, dan praktik langsung yang didampingi oleh dosen dan mahasiswa. Materi pelatihan mencakup pengenalan tanaman baion, teknik pengolahan daun, desain dan produksi tas, serta strategi pemasaran dan branding produk. Hasil pelatihan menunjukkan bahwa peserta antusias dan mampu menghasilkan produk tas sederhana secara mandiri. Pelatihan ini tidak hanya memperkuat keterampilan, tetapi juga menumbuhkan kesadaran akan potensi lokal dan peluang ekonomi berbasis kearifan budaya. Kegiatan ini memberikan dampak positif dalam pelestarian budaya lokal serta pemberdayaan ekonomi keluarga penerima PKH. Diharapkan kegiatan ini dapat dilanjutkan melalui kolaborasi lintas sektor dan pendampingan berkelanjutan menuju pengembangan usaha mikro yang mandiri dan berdaya saing.