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All Journal Jurnal Visi Manajemen (JVM) Jurnal Akuntan Publik
Yolanda Citra
Universitas Muhammadiyah Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pelaporan Keuangan Segmentasi Pada PT. Indofood Sukses Makmur Tbk Cindy Fredicia Putri; Yolanda Citra; Hesti Juliani; Agum Murtaib; Siti Rodiah
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.900

Abstract

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.
Strategi Manajemen Pemasaran UMKM dengan Analisis SWOT Guna Meningkatkan Daya Saing pada Toko Sinar Utama di Pekanbaru Yolanda Citra; Rama Gita Suci; Sarifah Aini Hasibuan; Sollahudin
Jurnal Visi Manajemen Vol. 11 No. 1 (2025): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v11i1.573

Abstract

This study analyzes the marketing management strategy of UMKM Toko Sinar Utama in Pekanbaru using SWOT analysis. The data used in this study consists of secondary and primary data obtained through interviews, observations, and literature studies. The results of the SWOT analysis show that Toko Sinar Utama has greater strengths and opportunities compared to the weaknesses and threats it faces. Based on the results of the analysis, this study formulates four marketing strategies, namely SO, WO, ST, and WT, which can be applied to increase the competitiveness of Toko Sinar Utama. The SO strategy focuses on optimizing existing strengths and opportunities, the WO strategy aims to overcome weaknesses by utilizing opportunities, the ST strategy utilizes strengths to face threats, and the WT strategy seeks to minimize weaknesses and threats. This study concludes that Toko Sinar Utama has good potential to develop, but needs to overcome existing weaknesses, utilize available opportunities, and anticipate threats that may arise.
Co-Authors Agum Murtaib Cindy Fredicia Putri Hesti Juliani Rama Gita Suci Sarifah Aini Hasibuan Siti Rodiah Sollahudin