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All Journal Journal of Global Sustainable Agriculture JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Oktavia, Kharisma
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science

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The Effects of Long Soaking Seeds and Phosphate Fertilizer on Growth and Yield of Peanuts (Arachis hypogaea) Aminah, R. Iin Siti; Sofian, Ahmad; Rosmiah, Rosmiah; Marlina, Neni; Lusia, Maria; Oktavia, Kharisma
Journal of Global Sustainable Agriculture Vol 4, No 1 (2023)
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jgsa.v4i1.7246

Abstract

Peanuts are a potential agricultural commodity after soybeans. Peanut production increased after 2017 but in 2018 it decreased. This occurs due to several obstacles, especially poor soil conditions, especially in several areas in South Sumatra. One effort to increase production is done by fertilizing according to the conditions and correct seed management. This research was carried out to determine the length of soaking of seeds in liquid biological fertilizer and giving different doses of phosphate fertilizer to peanuts, which was carried out from July to October 2020 in Pulau Semambu Ogan Ilir Village, South Sumatra. The experiment was carried out using a factorial randomized block design with 2 treatment factors, namely the length of immersion (0. 15 and 30 minutes) and the administration of a dose of phosphate fertilizer (50,75,100 and 125 kg / ha). The treatment of soaking seeds for 30 minutes gave the best results on the variables of the number of pods planted, the number of empty pods planted, the weight of the planted pods, the weight of the pods per plot, and the weight of 100 seeds. Treatment of phosphate fertilizer dose of 100 kg / ha gave the best results on the variables of number of pods planted, weight of planted pods, weight of pods per plot and weight of 100 seeds. The interaction between the duration of soaking the seeds for 30 minutes with a dose of phosphate fertilizer of 100 kg / ha by tabulation gave the highest yield of 1.28 kg / plot or equivalent to 3.41 tons / ha.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT Unilever Indonesia Tbk Periode 2021 – 2023 Oktavia, Kharisma; Pudyaningsih, Agnes Ratna; Oktafiah, Yufenti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3849

Abstract

The purpose of this research is to assess the financial performance of PT. Unilever Indonesia Tbk during the 2021 - 2023 period based on liquidity, solvency, activity and profitability ratios. The population of this research is the annual financial report of PT Unilever Indonesia Tbk for the period 2021 - 2023. The sampling technique uses a non-probability sampling method with a saturated sampling approach, namely the financial report of PT Unilever Indonesia Tbk which includes the Balance Sheet and Profit and Loss Report for 2021 - 2023. This research is quantitative with a comparative analysis method using the Year-to-year Changes Analysis. The research results show that in terms of liquidity and solvency ratios the performance is less than optimal because cash and cash equivalents have not been able to fulfill all their obligations. The activity ratio performs well in managing accounts receivable turnover, inventory and asset turnover even though the company's working capital turnover is less than optimal. From the profitability aspect, the company is able to generate profits and use assets efficiently based on GPM, NPM and ROA indicators. However, the ROE ratio shows poor performance, along with the high DER ratio which indicates the company's dependence on debt.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT Unilever Indonesia Tbk Periode 2021 – 2023 Oktavia, Kharisma; Pudyaningsih, Agnes Ratna; Oktafiah, Yufenti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3849

Abstract

The purpose of this research is to assess the financial performance of PT. Unilever Indonesia Tbk during the 2021 - 2023 period based on liquidity, solvency, activity and profitability ratios. The population of this research is the annual financial report of PT Unilever Indonesia Tbk for the period 2021 - 2023. The sampling technique uses a non-probability sampling method with a saturated sampling approach, namely the financial report of PT Unilever Indonesia Tbk which includes the Balance Sheet and Profit and Loss Report for 2021 - 2023. This research is quantitative with a comparative analysis method using the Year-to-year Changes Analysis. The research results show that in terms of liquidity and solvency ratios the performance is less than optimal because cash and cash equivalents have not been able to fulfill all their obligations. The activity ratio performs well in managing accounts receivable turnover, inventory and asset turnover even though the company's working capital turnover is less than optimal. From the profitability aspect, the company is able to generate profits and use assets efficiently based on GPM, NPM and ROA indicators. However, the ROE ratio shows poor performance, along with the high DER ratio which indicates the company's dependence on debt.
Co-Authors Ahmad Sofian Aminah, R. Iin Siti Lusia, Maria Neni Marlina Oktafiah, Yufenti Pudyaningsih, Agnes Ratna Rosmiah Rosmiah, Rosmiah