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All Journal HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis
Zulia Rifda Daulay
Politeknik Unggul LP3M Medan, Indonesia
Religion Humanities Education Public Health Social Sciences

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PERHITUNGAN HARGA POKOK PENJUALAN DALAM MENINGKATKAN LABA PADA REGINA FLORIST MEDAN Rismala Nova Angelia Hutagaol; Zulia Rifda Daulay
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 1 No. 4 (2023): Oktober
Publisher : ADISAM PUBLISHER

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Regina Florist is one of the small and medium industries that is currently widely available. Florist is a term commonly used for the professional flower trade. A florist has duties and responsibilities for the design and creation of flower arrangements. In this reseach, it turns out that Regina Florist is businnes has not calculated the cost of goods sold for the businnes is founded, because the businnes owner does not know how to calculate the of good sold, even though the benefit of calculating COGS is to know accurately how much it cost to produce a product and its function. COGS is so that sellers can know what the basic price is and how much the goods cost in order to make a profit. Profit is the net income obtained by a company by subtracting all cost from gross income. Based on these problems, researchers are interested in conducting reseach on “ Cost of Goods Sold in Increasing Profits at Regina Florist Medan”. The method used in this research is a qualitative method, namely using interview results and observation results as data collection tools. Then the aim of this research is to find out the types of cost that are calculated in calculating the cost of goods sold and to find out how to increase profits at Regina Florist Medan.
ANALISIS DAMPAK PINJAMAN MACET TERHADAP PERPUTARAN ARUS KAS PADA KOPERASI MITRA KELUARAGA ANAGATA PARSOBURAN (PERIODE 2020-2023) Ernika Pasaribu; Zulia Rifda Daulay
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 1 No. 6 (2023): Desember
Publisher : ADISAM PUBLISHER

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This research method is descriptive quantitative in the form of case study research. This research uses simple linear regression analysis. The data source in this research is the Mitra Keluarga Cooperative, Parsoburan District. Toba Samosir at Head Office. The data collection technique used is a documentary study technique. Based on the results of the regression analysis, the equation obtained is Y = 21.789 + 0.956X. Based on the results of hypothesis testing using the t test by comparing the Sig value with the significant degree used, namely 0.05, the probability value Sig = 0.000 is obtained, which is smaller than the significant degree used (0.000 < 0.05), which means bad loans have a significant effect on turnover. cash flow. With a determinant coefficient value of 32.5% and the remaining 67.5% is influenced by other factors not studied in this research.
ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PT MARK DYNAMICS INDONESIA TBK Supia Lorensa Situmorang; Zulia Rifda Daulay
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 1 No. 6 (2023): Desember
Publisher : ADISAM PUBLISHER

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This research aims to find out how the company's financial performance at PT. Mark Dynamics Indonesia Tbk in terms of liquidity ratios, solvency ratios, profitability ratios and activity ratios. The type of research used in this research is quantitative research with a descriptive approach. The data processed is the financial report of the company PT. Mark Dynamics Indonesia Tbk for the period 2019 - 2022. The analysis technique used is quantitative analysis where this analysis uses data processing in the form of numbers as a tool for analyzing and conducting studies. Then a time series analysis is carried out, namely an analysis by comparing financial ratios from one period to another, where the ratio analysis used is financial ratio analysis consisting of liquidity ratios, solvency ratios, profitability ratios and activity ratios. With the research results from the liquidity ratio seen from the current ratio and fixed ratio, the company is in good condition, from the solvency ratio seen from the debt to assets ratio and debt to equity ratio, the company is in healthy condition, and from the profitability ratio seen from the gross profit margin ratio , net profit margin, operating profit margin, return on assets ratio, and return on equity ratio, the company is in good and healthy condition in making profits. And from the activity ratio seen from the asset turnover ratio, working capital turnover ratio, fixed asset turnover ratio, and inventory turnover ratio, the company is in poor condition because the percentage in this ratio decreases every year.
Co-Authors Ernika Pasaribu Rismala Nova Angelia Hutagaol Supia Lorensa Situmorang