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All Journal JURNAL PENDIDIKAN TAMBUSAI Abdimas Universal Jurnal Akuntansi AKTIVA
Fajar, Ichsan
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Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Peran Dosen Dalam Pelatihan Pembukuan UMKM di Kecamatan Balikpapan Tengah Yuliani, Tutik; Susilowati, Dwi; Sari, Dika Karlinda; Anam, Hairul; Saraswati, Wiwik; Yusuf, Tamzil; Fajar, Ichsan; Firdaus, Dzaky
Abdimas Universal Vol. 7 No. 1 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v7i1.2627

Abstract

The bookkeeping training for MSMEs in Balikpapan Tengah District aims to improve the understanding and skills of MSMEs groups in calculating, recording, bookkeeping, and managing business finances. This training is expected to help the development of MSMEs, ultimately enhancing competitiveness and community welfare. The activities were carried out through training and mentoring using the siApik application, starting with a survey of participants who own or mentor MSMEs in the district. The results of the training are expected to improve participants' skills in structured financial bookkeeping and to enhance their understanding of using the siApik application to boost MSMEs performance.
Analisisis Laporan Konsolidasi Keuangan terhadap Evaluasi Kinerja Keuangan PT. Sumber Alfaria Trijaya Tbk Melalui Rasio Profitabilitas Periode 2019 – 2023 Putra, Alvin Anggarda; Sholahudin, Muhamad Indra; Fajar, Ichsan; Mbeppa, Yulita; Santoso, Budi
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.25030

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan PT. Sumber Alfaria Trijaya Tbk dengan menggunakan rasio profitabilitas, yaitu Return on Assets (ROA) dan Return on Equity (ROE), selama periode 2019–2023. Metode penelitian yang digunakan adalah pendekatan deskriptif kuantitatif dengan data sekunder dari laporan keuangan perusahaan yang diperoleh melalui Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa ROA perusahaan meningkat dari 4,75% pada tahun 2019 menjadi 10,17% pada tahun 2023, mencerminkan efisiensi penggunaan aset yang semakin baik. Namun, ROE menunjukkan fluktuasi, dengan penurunan pada tahun 2023 meskipun laba bersih meningkat, yang mengindikasikan perlunya pengelolaan ekuitas yang lebih optimal. Secara keseluruhan, meskipun kinerja keuangan perusahaan cukup baik, diperlukan strategi pengelolaan aset dan ekuitas yang lebih efektif untuk meningkatkan profitabilitas secara berkelanjutan.
ANALISISIS LAPORAN KONSOLIDASI KEUANGAN TERHADAP EVALUASI KINERJA KEUANGAN PT. SUMBER ALFARIA TRIJAYA TBK MELALUI RASIO PROFITABILITAS PERIODE 2019 – 2023 Anggarda Putra, Alvin; Indra Sholahudin, Muhamad; Fajar, Ichsan; Mbeppa, Yulita; Santoso, Budi
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10517

Abstract

This study aims to evaluate the financial performance of PT. Sumber Alfaria Trijaya Tbk using profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), over the 2019–2023 period. The research employs a descriptive quantitative approach utilizing secondary data from the company's financial statements obtained through the Indonesia Stock Exchange. The results indicate that the company's ROA increased from 4.75% in 2019 to 10.17% in 2023, reflecting improved efficiency in asset utilization. However, ROE showed fluctuations, with a decline in 2023 despite increased net profit, indicating the need for more optimal equity management. Overall, although the company's financial performance is relatively good, more effective asset and equity management strategies are required to enhance profitability sustainably.
Co-Authors Anggarda Putra, Alvin Dwi Budi Santoso Dwi Susilowati Firdaus, Dzaky Hairul Anam Indra Sholahudin, Muhamad Mbeppa, Yulita Putra, Alvin Anggarda Sari, Dika Karlinda Sholahudin, Muhamad Indra Tamzil Yusuf Tutik Yuliani, Tutik Wiwik Saraswati, Wiwik