Claim Missing Document
Check
Articles

Found 2 Documents
Search

PERFORMANCE OF FOOD AND BEVERAGE COMPANIES BEFORE AND DURING THE CORONA VIRUS PANDEMIC Hastuti, Rini Tri; Andrew, Richard; Cahyani, Felita
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.702-710

Abstract

The spread of Corona virus is happening so fast in almost all countries in the world, including Indonesia. The effect of this pandemic is felt by several industrial sectors, including companies that run their businesses in the food and beverage sector. The purpose of this study is to test and analyze the differences in the performance or financial performance of food and beverage companies listed on the Indonesia Stock Exchange before and during the Corona virus outbreak when viewed from net profit margin (NPM), debt to asset ratio (DAR), total asset turnover (TATO), and current ratio (CR). The purposive sampling method is applied in the sample selection process. The samples processed in this study were from 8 companies. This study uses secondary data in the form of financial statement data for food and beverage companies from 2018 to 2021. The data is divided into two periods, namely 2018 to 2019 for the period before the Corona virus pandemic, and 2020 to 2021 as the period during the Corona virus pandemic. Hypothesis testing uses a paired sample t-test, and the data is processed with the help of IBM SPSS Version 26 software. The results revealed that there were differences in NPM and TATO before and during the Corona virus pandemic, and there were no differences in DAR and CR before and during the Corona virus pandemic.
PELATIHAN AKUNTANSI DENGAN TOPIK OBLIGASI KEPADA MURID SMA KRISTEN YUSUF, JAKARTA Hidayat, Nastasya Cindy; Cahyani, Felita
Jurnal Serina Abdimas Vol 1 No 1 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i1.23935

Abstract

This Community Service Activity (PKM) is a form of the Tri Dharma of Higher Education, which is to provide benefits to the community. The target of this PKM is training for UMKM The Piestry regarding accounting records and preparation of profit and loss financial statements. It is hoped that this training activity will be able to provide benefits for partners in the process of recording their business activities and provide convenience and fluency in terms of accounting records. In addition, it is also hoped that this training will benefit Tarumanagara University, especially the Faculty of Economics and Business, in fostering good relations with partners so as to gain a better reputation in society. The training was carried out 8 times in a hybrid manner (offline and online) during October and November 2022 with a duration of 60 minutes for each session. PKM is carried out by visiting partner locations for offline training and using the Zoom application for online training. The implementation of the activity included presentation of material by the Untar PKM Team then continued with a simulation of the process of inputting transactions into the program and ended with a question and answer session. The implementation of the PKM went smoothly and was enthusiastically attended by partners. From partners opinion this training provides new knowledge and convenience in carrying out their business bookkeeping, and hopes to be given training again in the future if they encounter problems related to their business bookkeeping and accounting. Kegiatan Pengabdian Kepada Masyarakat ini (PKM) merupakan salah satu bentuk Tri Dharma Perguruan Tinggi, yaitu memberikan manfaat kepada masyarakat. Sasaran PKM ini adalah pelatihan kepada UMKM The Piestry mengenai pencatatan akuntansi dan penyusunan laporan keuangan laba rugi. Diharapkan kegiatan pelatihan ini mampu memberikan manfaat bagi mitra dalam proses pembukuan kegiatan usahanya serta memberikan kemudahan dan kelancaran dalam hal pencatatan akuntansi. Selain itu, diharapkan juga agar pelatihan ini memberikan manfaat bagi Universitas Tarumanagara, khususnya Fakultas Ekonomi dan Bisnis, dalam membina hubungan baik dengan mitra sehingga mendapatkan reputasi yang semakin baik dalam masyarakat. Pelaksanaan pelatihan dilakukan sebanyak 8 kali secara hybrid (luring dan daring) selama bulan Oktober dan November 2022 dengan durasi 60 menit setiap sesinya. PKM dilakukan dengan mendatangi tempat mitra ketika pelatihan luring dan menggunakan aplikasi Zoom ketika pelatihan secara daring. Pelaksanaan kegiatan meliputi pemaparan materi oleh Tim PKM Untar kemudian dilanjutkan dengan simulasi proses penginputan transaksi ke dalam program dan diakhiri dengan sesi tanya jawab. Pelaksanaan PKM berjalan dengan lancar dan diikuti oleh mitra dengan antusias. Mitra berpendapat bahwa pelatihan ini memberikan pengetahuan baru dan kemudahan dalam melakukan pembukuan usahanya, serta berharap untuk dapat diberikan pelatihan kembali di kemudian hari apabila menemukan kendala terkait pembukuan dan akuntansi usahanya.