Dian Putri Riri Arinji
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ANALISIS AKTIVITAS INVESTASI PADA PT CAHAYA BINTANG MEDAN TBK PERIODE 2020-2022 Dian Putri Riri Arinji; Rara Baitul Yuli Aprian
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 4 (2024): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v1i4.1876

Abstract

Penelitian ini membahas terkait analisis investasi pada salah satu perusahaan yang terdaftar di Bursa Efek Indonesia yaitu PT Cahaya Bintang Medan Tbk periode 2020 hingga 2022. Tujuannya adalah untuk mengetahui pola dan investasi yang dilakukan oleh entitas serta faktor – faktor yang mempengaruhinya. Data diperoleh dari laporan keuangan yang diakses melalui http://www.idx.co.id. Metode dalam penelitian ini adalah analisis deskriptif dengan menggunakan metode kuantitatif. Hasil penelitian menunjukkan bahwa aktivitas investasi selama periode tersebut mengalami peningkatan terutama pada investasi asset lancar dan asset tidak lancar untuk peningkatan usaha. Hasil yang didapatkan untuk melihat ke efektifan aktivitas investasi adalah menggunakan rasio efektivitas yaitu perbandingan antara jumlah aktiva dan jumlah liabilitas dan didapatkan hasil bahwa aktivitas investasi yang dilakukan oleh PT Cahaya Bintang Medan Tbk adalah sangat efektif.
Intellectual Capital Di Indonesia: Tinjauan Literatur Zul Azmi; Rara Baitul Yuli Aprian; Dian Putri Riri Arinji; Afnelya Putri
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to map the direction and research trends of Intellectual Capital (IC) studies in Indonesia using a Systematic Literature Review (SLR) approach. A total of 20 articles from SINTA 1 and 2 accredited accounting journals published between 2020 and 2024 were analyzed based on key topics, research methods, research subjects, and publication quality. The results reveal that most studies employ a quantitative approach using the VAIC™ model and regression or panel data methods, focusing mainly on the banking and manufacturing sectors. The five dominant themes include the impact of IC on financial performance, VAIC™ efficiency, IC disclosure, IC components (HC, SC, RC), and industry-specific contexts. There is a notable lack of qualitative research and exploration of non-financial sectors. These findings highlight the need for more diverse methodological approaches and standardized IC disclosure in Indonesia to enhance academic contributions and business relevance.
Analisis Swot Sebagai Strategi Pengembangan Bisnis (Studi Kasus Pada Usaha Bengkel Tinjak Motor) Dian Putri Riri Arinji; Dea Natalia Purba; Putri Purnama Dewi; Rara Baitul Yuli Aprian; Ria Crisna Sianturi; Rama Gita Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the business development strategy of a motorcycle repair shop using the SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis method. The background of this study is based on the increasing competition in the motorcycle repair shop sector, as well as the need for repair shops to improve service quality and competitiveness. This study uses a qualitative descriptive approach through interviews, direct observation, and documentation to identify internal and external factors that influence repair shop performance. The research results show that Bengkel Tinjak Motor has several key strengths, such as experienced mechanics, a strategic location, good customer relations, and a complete range of spare parts. However, weaknesses remain, such as limited workshop facilities and a lack of digital promotion, which are obstacles that need to be addressed immediately to ensure optimal competitiveness. In terms of opportunities, the growth in motorcycle users and the increasing demand for routine service offer potential for business development. On the other hand, threats such as competition from authorized workshops and changing customer preferences are factors that must be anticipated. Based on the recommended strategies, one of them is the WO (Weakness Opportunities) Strategy which focuses on utilizing workshop facility improvements, gradual investment in modern equipment, implementing a digital-based administration system to increase operational effectiveness, and strengthening digital promotions to reach a wider customer base. and creating a sustainable competitive advantage in the motorcycle repair service industry.