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ANALISIS RASIO SOLVABILITAS DAN PENGARUHNYA TERHADAP RENTABILITAS PADA PT. KIMIA FARMA, TBK Mangopo, Yuni Riskita
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.121

Abstract

This study aims to determine the level of solvency ratio for four years starting from 2016-2019 and to find out whether there is a significant influence between the solvency ratio and rentability in PT. Kimia Farma, Tbk. PT. Kimia Farma, Tbk is one of the State-Owned Enterprises (SOEs) engaged in the pharmaceutical industry. The data used in this study is the company's financial data in the form of financial position reports and profit/loss statements for four periods. The data analysis method used is the solvency ratio, the profitability ratio, and the comparison between the solvency ratio and the profitability ratio to find out if there is a significant influence between the two ratios. The results of this study show that the solvency ratio level from 2016-2019 is not good, this is because the results of the ratio calculation every year have increased. From the results of this study, it can also be seen that there is no significant influence between solvency ratio and profitability, this is because it is not debt that affects profitability but other factors such as operational costs and cost of goods sold
PENGEMBANGAN POTENSI SUMBER DAYA LAUT MELALUI PELATIHAN KERUPUK KERANG LOKAN DI RAJA AMPAT Edwar, Rizka Cintya; Damanik, Lisa Gresti Sella; Mangopo, Yuni Riskita; Landjang, Xenia Irene Sandy; Toii, Indra Eka Wardana; Azelya, Iis
Batara Wisnu : Indonesian Journal of Community Services Vol. 5 No. 1 (2025): Batara Wisnu | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v5i1.383

Abstract

The community service activity with the theme "Training on Making Crackers from Locan Shellfish" was carried out in October 2024 in Kampung Gamta, Misol Barat District, Raja Ampat Regency. The purpose of this activity is to develop the potential of marine resources, particularly locan shellfish, which has so far been used mainly as a supplementary food, by processing it into crackers made from locan shellfish. This training involved 17 participants and was conducted using a systematic approach with the PDCA (Plan-Do-Check-Act) method, which consists of planning, implementation, evaluation, and follow-up stages. Through this training, it is hoped that the community will develop skills in producing crackers, create a local flagship product, and open new business opportunities that have the potential to increase household income in Kampung Gamta.
ANALISIS PENILAIAN TINGKAT KESEHATAN BANK MENGGUNAKAN METODE CAMEL SELAMA PANDEMI (STUDI KASUS PADA PT. BPD PAPUA PERIODE 2021-2023) Landjang, Xenia Irene Sandy; Mangopo, Yuni Riskita; Toii, Indra Eka Wardana; Damanik, Lisa Gresti Sella
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 1 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i1.128

Abstract

This research was conducted to evaluate the health condition of banks during the COVID-19 pandemic. The analysis was carried out using the CAMEL approach, using several financial ratios, namely CAR (Capital Adequacy Ratio), KAP (Productive Asset Quality), ROE (Return on Equity), BOPO (Operating Costs to Operating Income), and LDR (Loan to Deposit Ratio). The method used in this study is descriptive with a quantitative approach. The data analyzed is sourced from the Published Financial Statements of PT. BPD Papua during the period 2021 to 2023. The results of the analysis show that during the pandemic, the level of financial health of PT. BPD Papua is generally in the healthy category, supported by high capital strength, good credit and expense management, and stable liquidity conditions.
Enhancing Employee Productivity Through Effective Occupational Health and Safety Practices Edwar, Rizka Cintya; Damanik, Lisa Gresti Sella; Harju, Leon Mitra; Toii, Indra Eka Wardana; Mangopo, Yuni Riskita
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.5845

Abstract

Background: Occupational health and safety (OHS) programs are essential for ensuring the well-being of employees, particularly in sectors with high-risk environments such as the energy industry. Despite the existence of OHS programs, the effectiveness of these programs in enhancing employee productivity remains underexplored in certain regions. This research focuses on PT PLN UP3 Sorong, a state-owned company in Indonesia, to examine the impact of OHS on employee productivity. Research Objective: The purpose of this study is to analyze the effect of OHS on employee work productivity at PT PLN UP3 Sorong. Research Method: This quantitative study employs a descriptive causal design to examine the relationship between OHS and work productivity. The data were collected from 35 employees of PT PLN UP3 Sorong through questionnaires. Data analysis was conducted using simple linear regression with the help of SPSS software. Results: The findings reveal that OHS has a significant and positive effect on employee productivity. The results indicate that improvements in OHS practices lead to an increase in work productivity among employees. The statistical analysis shows that the implementation of OHS is crucial in boosting employee performance, and the correlation between the variables is strong. Conclusion: The study concludes that OHS significantly contributes to enhancing employee productivity at PT PLN UP3 Sorong. The findings emphasize the importance of investing in OHS programs to improve employee well-being and organizational performance. Companies, especially state-owned enterprises, should prioritize these programs for sustained productivity.