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ANALISA PERLAKUAN AKUNTANSI PENDAPATAN (STUDI PADA PT. CAD SOLUSINDO) Rahmalia, Dinda; Indriyani, Meliana; Purwanti, Rica Dwi; Putri, Salva Erena; Azizah, Uswatun
Jurnal Ekonomi & Bisnis Vol. 12 No. 2 (2024): Jurnal Ekonomi & Bisnis
Publisher : Pusat Riset dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58406/jeb.v12i2.1574

Abstract

The research was carried out at PT. CAD Solusindo. This research was conducted to see how accounting treats profits at PT. CAD Solusindo. This type of research uses qualitative data methods. The analysis method used is a descriptive method. The data collection technique in this research is documentation with primary data sources, namely the 2022 financial report, namely the profit and loss report. The research results show that the liquidity ratio has frozen. This is caused by an increase in current debt from year to year, so this shows that the company's performance is not good. The profitability ratio from year to year for each company shows an increase. This increase was caused by sales increasing from year to year. This shows that the company's performance is getting better because it is able to increase profits. A solvency ratio that shows an increase means the company is able to cover its long-term debts. This increase was caused by the increasing total assets from year to year. The activity ratio has increased, this means that the company's performance is increasingly increasing and the company is able to optimize the use of activities.
Pengaruh Inovasi Varian Rasa Terhadap Daya Tarik Dan Keunggulan Kompetitif UMKM Martabak Pecenongan 78 Arafah, Luthfi; Setiadi, Galih; Putri, Sabrina Huswatun Hasanah Delia; Purwanti, Rica Dwi; Nur’ilah, Siti
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19665

Abstract

This study aims to analyze the effect of flavor variant innovation on customer appeal and competitive advantage of the SME Martabak Pecenongan 78. In the increasingly competitive culinary industry, product innovation is a key strategy to attract consumer attention and create business differentiation. This research adopts a quantitative approach using a survey method through questionnaires distributed to customers who have tried more than one martabak flavor variant. The data were analyzed using multivariate linear regression and T-tests with the assistance of SPSS software. The results indicate that flavor variant innovation significantly influences both consumer appeal and competitive advantage, both partially and simultaneously. These findings highlight that diverse and innovative flavors can enhance consumer interest, satisfaction, and the SME’s strategic market position. Therefore, continuous development of flavor innovations is essential as a core strategy to maintain customer loyalty and achieve sustainable business competitiveness.