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Pentingnya Laporan Keuangan untuk Menilai Kinerja Suatu Perusahaan Dharma, Budi; Ramadhani, Yus; Reitandi, Reitandi
El-Mujtama: Jurnal Pengabdian Masyarakat Vol 4 No 1 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i1.3209

Abstract

Performance is measured by the capital adequacy, liquidity and profitability indices, which together paint a picture of the state of a financial organization over a certain period of time both from the aspect of raising funds which can be seen from the indicators of capital held. Managing organizational operations, assisting in decision making, identifying employee training and development needs, providing feedback to employees on how their superiors perceive their performance, and providing a basis for award distribution are all advantages of performance appraisal for management. The purpose of this study is to determine the value of financial reporting in evaluating business performance. Research is useful for businesses because it provides information about the importance of financial statements in evaluating company performance and making decisions in the future. Researchers can learn how important financial reports are to assess the success of this research. This study uses a naturalistic approach, sometimes known as a qualitative approach. This study uses qualitative data, or information that is composed of words, sentences, or diagrams and pictures. The research data comes from secondary sources, or information obtained through documents, existing books, and literature studies. Keywords: Financial Statements, Financial Ratios, Financial Performance
Pentingnya Laporan Keuangan untuk Menilai Kinerja Suatu Perusahaan Dharma, Budi; Ramadhani, Yus; Reitandi, Reitandi
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 1 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i1.395

Abstract

  Performance is measured through the adequacy of capital, liquidity, and profitability indexes, which together provide an overview of the financial condition of the organization over a certain period of time, including the aspect of fund raising reflected in the capital indicator. The benefits of performance assessment for management include managing the organization's operations, assisting in decision-making, identifying the need for employee training and development, providing feedback to employees on how their superiors view their performance, and providing a basis for reward distribution. The purpose of this research is to determine the value of financial reporting in evaluating business performance. This research is beneficial for businesses because it provides information on the importance of financial reporting in evaluating company performance and making future decisions. Researchers can study the importance of financial reporting to assess the success of this research. This research uses a naturalistic approach, also known as a qualitative approach, using qualitative data or information consisting of words, sentences, diagrams, and pictures. Research data comes from secondary sources, such as documents, existing books, and literature studies.
Konflik Batin dan Mekanisme Pertahanan Diri Tokoh Ikrimah bin Abu Jahal dalam Drama Zaujatān Ṣāliḥatān Karya Ali Ahmad Bakatsir melalui Psikoanalisis Freud Ramadhani, Yus; Syah, Ahfa Rahman; Novita, Lidya; Amelia, Rosita
Aphorisme: Journal of Arabic Language, Literature, and Education Vol. 7 No. 2 (2026): Arabic Language, Literature, and Education
Publisher : Study Program of Arabic Language Teaching

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/aphorisme.v7i2.10279

Abstract

This study analyzes the internal conflicts and defense mechanisms of Ikrimah ibn Abu Jahal through the lens of Sigmund Freud’s psychoanalytic framework. Employing a qualitative descriptive-analytical approach that utilizes content analysis and the "showing" method, this library research examines seven dialogue sequences across three scenes, following a four-stage process: data identification, classification of internal conflicts and defense mechanisms, theoretical interpretation, and conclusion. Data collection techniques use documentation techniques which are carried out by collecting, recording and reviewing written sources that are relevant to the research topic. The findings reveal that Ikrimah’s internal conflict is multilayered and progressive, manifesting in three distinct phases: (1) the conflict between upholding and surrendering honor in Scene One; (2) the conflict between recognizing and accepting the truth of Muhammad’s prophethood in Scene Two; and (3) the conflict between the burden of his former identity and the emergence of a new identity in Scene Four. To navigate these dilemmas, Ikrimah employs several defense mechanisms: (1) displacement, in which psychic conflict is redirected into physical flight; (2) rationalization, wherein he constructs justifications to conceal his perceived inadequacy and shame; (3) denial, through which he rejects the reality of Muhammad’s prophethood; and (4) repression, the most foundational mechanism, evidenced by his suppression of his underlying belief in the truth of the prophethood.