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All Journal Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat JAKBS Katalis Pendidikan: Jurnal Ilmu Pendidikan dan Matematika
Salsabilla, Echa
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Humanities Economics, Econometrics & Finance Education Mathematics Public Health Social Sciences Other

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Penyusunan Laporan Keuangan UMKM Bakso Bakar Rahmat Berdasarkan SAK EMKM (Studi Kasus Pada UMKM Pedagang Bakso Bakar Rahmat Di Kota Binjai, Kecamatan Binjai Barat) Aprilia, Fista Lindu; Marshanda; Salsabilla, Echa; Kania, Sherly Indah; Franita, Riska
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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The preparation of the financial statements of UMKM Bakso Bakar Rahmat for the period 2023 was carried out using qualitative methods. Primary data sources come from interview data and are better managed by researchers based on SAK EMKM. Based on the results of the interview, the preparation of financial statements was measured very simply. The preparation of financial statements has not met the SAK EMKM standards. This study aims to assist UMKM Bakso Bakar Rahmat in preparing financial statements based on SAK EMKM. Financial statements based on SAK EMKM are measured by calculating assets, liabilities (obligations), equity, income, and expenses. Based on the results of the research, the net profit obtained was IDR 162,266,748 per year and the net profit in a month was IDR 13,522,229. So it is concluded that UMKM Bakso Bakar Rahmat has a financial performance that is not good enough with obstacles in the preparation of financial reports that are not in accordance with PSAK standards. With that, researchers help prepare financial reports based on SAK EMKM to assess financial performance better in the future.
Analisis Kinerja Keuangan Pada PT. Gudang Garam TBK Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024 Rahman, Febriani Nur; Gulo, Meiman Kristian Putra; Salsabilla, Echa; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to assess the financial performance of PT Gudang Garam Tbk during the period 2020 to 2024 through analysis of liquidity, solvency, and profitability ratios. The approach used is descriptive quantitative based on annual financial statement data. The analysis results show that the liquidity ratio is unstable due to an increase in current debt that is not proportional to current assets. Solvency ratios show a positive trend supported by an increase in total assets. However, profitability ratios such as ROA, ROE, and NPM have decreased, which indicates low efficiency in asset and capital utilization. In general, the company has not met industry standards and requires improvements in financial management in order to improve performance sustainably.
Co-Authors Adhim, Mohammad Fauzil Aprilia, Fista Lindu Arianti, Aisyah Darma, Hilwa Dwi F, Nasyatul Aulia Febriani, Selpi Fitri Yani Panggabean Fitri, Nasyatul Aulia Franita, Riska Gulo, Meiman Kristian Putra H, Nazsa Anugerah W. Hendri, Nazsa Anugerah Widia Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Kania, Sherly Indah marshanda Nur'Idayu, Nur'Idayu Nurhasanah, Yahdini Pahdulrahman, Iqbal Plani, Helsi Tiara Rahman, Febriani Nur Ramadhan, Alif S, Fauziah Rahma Indah Salsanabila, Salsanabila