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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Ranah Research : Journal of Multidisciplinary Research and Development
Prasetyani, Filipe Sekar
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Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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KOLABORASI DOSEN-MAHASISWA DALAM PENDAMPINGAN UMKM PADA MASA TRANSISI NEW NORMAL DI PASAR SERANGAN DAN PASAR BERINGHARJO Prasetyani, Filipe Sekar; Asari, Hasim
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.23141

Abstract

Pandemi Covid-19 yang sedang melanda di dunia ini berdampak pada beberapa sektor kehidupan. Salah satu sektor yang berdampak adalah sektor ekonomi. Dikarenakan proses penyebaran virus ini sangat cepat, pemerintah memberlakukan berbagai aturan untuk memutus rantai penyebaran antara lain dengan lockdown, pembatasan sosial berskala besar (PSBB), pemberlakuan pembatasan kegiatan masyarakat (PPKM) skala mikro ataupun makro, yang diharapkan dapat membatasi kegiatan masyarakat di luar rumah. Pasar tradisional merupakan tempat yang penting bagi kehidupan masyarakat. Penjual dan pembeli berkumpul di pasar untuk melakukan transaksi jual beli sehingga dapat menimbulkan kerumunan orang. Kegiatan pendampingan berbasis pasar yang diusung selama masa transisi menuju era new normal ini bertujuan untuk membantu pasar agar lebih siap dalam menghadapi proses transisi
Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas PT. Garuda Indonesia Persero Tbk Sebelum dan Setelah Penerapan PSAK 73 Prasetyani, Filipe Sekar; Nugraeni
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 6 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Septemb
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i6.1165

Abstract

Leasing is an agreement between the lessor (leasing company) and the lessee (customer) in which the lessor provides goods with the right to use by the lessee in exchange for rental payments for a certain period. PSAK 73, which was established in 2020, regulates the recognition, measurement, presentation and spread of rent, especially for lessee. PSAK 73 only allows lessees to classify leases as finance leases so that assets and liabilities from lease transactions are recognized in the statement of financial position, with offers for short-term leases and leases with low-based assets. The aim of this research is to find out how the implementation of PSAK 73 regarding rent has an impact on the financial performance of PT Garuda Indonesia (Persero) Tbk. This research uses financial ratio analysis Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, and Return On Asset Ratio
Co-Authors Nugraeni