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Assessment of Financial Performance Using Financial Statement Analysis: Evidence from PT Astra Internasional Tbk Anglina, Eva Rianty; Maduwu, Wilhelmus; Edward Alezandro Lbn. Raja
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.102175

Abstract

This study addresses a critical gap in understanding the long-term impact of the COVID-19 pandemic on the financial strategies of large corporations in Indonesia. This research aims to analyze the financial performance of PT Astra Internasional Tbk during the period 2020–2024 through a financial statement analysis approach. The main focus of the research is directed at the use of financial ratios, such as liquidity, solvency, activity, and profitability ratios, to obtain a comprehensive picture of the company's financial condition. The research method used is a case study with a quantitative descriptive approach, which processes secondary data in the form of the company's annual financial statements. The results of the analysis show that there are dynamics of financial performance influenced by macroeconomic conditions, the COVID-19 pandemic, and the national economic recovery in the following period. The liquidity and solvency ratio shows the company's ability to maintain financial stability, while the profitability ratio emphasizes the efficiency of management in generating profits. On the other hand, fluctuations in activity ratios indicate challenges in optimizing asset utilization. Overall, PT Astra Internasional Tbk managed to maintain a relatively stable financial performance with a positive growth trend at the end of the analysis period. These findings confirm that the analysis of financial statements is an important instrument in assessing the financial health of the company, as well as providing strategic information for investors, creditors, and management in decision-making.
Pentingnya Menjaga Etika dalam Berbisnis pada Desa Tomok Parsaoran Nauli, Kec. Simanindo, Kab – Samosir Lbn. Raja, Edward Alezandro; Lbn. Raja, Togu Harlen
Jurnal Mitra Pengabdian Farmasi Vol. 1 No. 3 (2022): Juni 2022
Publisher : Akademi Farmasi YPPM Mandiri

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Abstract

Ethics is very necessary in business activities, so that business can run well and can be maintained by business people in the future. Business ethics is closely related to the morality of business people so that there are business norms that must be agreed upon by business people so that every business person will be subject to the moral values ​​that exist in business life. With the existence of ethics, a harmonious, harmonious and mutually beneficial business commitment is created between human groups as individuals or groups or institutions where the ethical reference in human life always refers to norms, social morality, statutory regulations or applicable laws that must be accepted by the community. everyone as a standard of human behavior. The number of traders who attended this service activity amounted to 56 people consisting of traders who were active in the Tomok Village Market Parsaoaran Nauli, Kec. Simanindo, Samosir Regency. From the evaluation of the results of this lecturer service activity, it can be explained that the traders who did not understand the socialization were 4 people or 7%, the traders who did not understand the socialization were 6 people or 10.7%, the traders who understood the socialization were 20 people or 35, 7 % and traders who really understand the socialization are 26 people or 46, 4%.
The Influence of Online Shopping Convenience and Consumer Trust on Online Purchasing Decisions in Medan City Society Zebua, Adiwima; Asyari, Abdur Rahman; Lbn. Raja, Edward Alezandro; B. Sinaga, Endang; Hasugian, Putra Tunggal; Lbn. Raja, Dhea Rebeca
Riwayat: Educational Journal of History and Humanities Vol 8, No 2 (2025): April, Culture and Identity
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i2.46262

Abstract

This study was conducted based on a phenomenon, namely why consumers want to buy products online even though this system has several risks such as fraud by sellers, the length of time for goods to arrive and others. The purpose of this study was to determine the effect of ease of online shopping and consumer trust on online purchasing decisions in the Medan City community. This study uses a quantitative approach by collecting data through a survey method. The population used in this study were consumers who had shopped online in Medan City. This study uses a non-probability sampling technique with a stratified random sampling approach or sampling based on stratification. The sample in this study was 100 people based on the Household Analysis Unit taken from 3 sub-districts in Medan City. The data collection technique used a questionnaire that had been tested for validity and reliability. The data analysis technique used to answer the hypothesis was multiple regression. The results of this study indicate that Ease of Online Shopping has a positive and significant effect on Online Purchasing Decisions, as evidenced by the t-count value of 7.541 with a significance value of 0.000 and the regression coefficient has a positive value of 0.749. Consumer Trust has a positive and significant effect on Online Purchasing Decisions as evidenced by the t-value of 3.759 with a significance value of 0.000 and the regression coefficient has a positive value of 0.499. Ease of Online Shopping and Consumer Trust have a positive and significant effect on Online Purchasing Decisions as evidenced by the F-value of 79.765 with a significance of 0.000. The R Square value of 0.622 indicates that the ability of the independent variable to explain the variation of the dependent variable is 62.2%, and the remaining 37.8% is explained by other variables outside the research model.
Optimasi Pemeliharaan Ayam Kampung Semi-Intensif oleh Remaja Panti: Evaluasi Pre–Post Pelatihan dan Survival Rate Ginting, Tampe Tuah Malem; Raja, Edward Alezandro Lumban; Sitanggang, Eva Rianty
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.737

Abstract

Program ini bertujuan mengoptimalkan pemeliharaan ayam kampung melalui pelatihan praktik bagi remaja panti, serta mengevaluasi dampaknya terhadap kompetensi teknis dan survival rate (SR). Kegiatan dilaksanakan dalam skema semi-intensif dengan modul inti kandang & biosekuriti, manajemen pakan & air, dan kesehatan dasar. Desain evaluasi menggunakan pendekatan pre–post pada dua luaran: (1) skor kompetensi praktik (rubrik observasi), dan (2) indikator performa pemeliharaan (SR, rata-rata pertambahan bobot harian/ADG, rasio konversi pakan/FCR, kepatuhan SOP). Data dianalisis menggunakan uji t berpasangan atau Wilcoxon, disertai effect size (Cohen’s d). Hasil menunjukkan peningkatan bermakna pada skor kompetensi peserta, diikuti perbaikan indikator pemeliharaan, khususnya SR dan kepatuhan SOP kandang. Temuan menegaskan bahwa pembelajaran berbasis praktik pada budidaya ayam kampung efektif meningkatkan keterampilan teknis remaja panti dan kinerja pemeliharaan. Implikasi praktis meliputi penyusunan SOP sederhana, jadwal monitoring mingguan, serta integrasi materi keselamatan kerja. Studi ini merekomendasikan pendampingan lanjutan untuk menjaga konsistensi praktik dan perluasan indikator ke aspek produktivitas panen dan biaya pakan.