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All Journal JAKBS GEMBIRA (Pengabdian Kepada Masyarakat) Kreativasi: Journal of Community Empowerment Economy, Business, Finance, Accounting & Management Journal ABDIKU : Jurnal Pengabdian Masyarakat Universitas Mulawarman
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Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT. Royal Prima,Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2021-2024 Aprilia, Fista Lindu; Marshanda; Kania, Sherly Indah; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study uses financial ratio analysis including liquidity, solvency, and profitability ratios to evaluate the financial performance of PT Royal Prima Tbk. from 2021 to 2024. Descriptive quantitative methodology with a comparative analysis approach against industry norms was used. Information was obtained from the company's annual financial statements, which are available on the official website of the Indonesia Stock Exchange. The findings show that the company's liquidity ratio is still erratic and is below the industry standard. The solvency ratio shows a fairly healthy capital structure, but the increase in liabilities in the last year without being followed by net profit growth has the potential to pose a financial risk. On the other hand, profitability ratios such as ROA, ROE, and NPM have decreased, which reflects the non-optimal utilization of assets and equity to generate profits. Overall, the financial performance of PT Royal Prima Tbk during the period is considered not optimal and requires strategic efforts in cost efficiency and increased productivity to achieve business sustainability.
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.
Co-Authors Achmad Rudiansyah Ainun Mutmainnah Aprilia, Fista Lindu Dela Safitri Fitri Yani Panggabean Franita, Riska Gah, Denisio Angelus Indah Permata Sari Irani, Dhifa Shafira Isnaeny, Risma Rizki Kania, Sherly Indah Karyati Karyati Kinanti Lisda Mahesa, Nauvaldi Anugrah Muh. Saiful Siri Muhrosi, Muhammad Arif Nirma Kamaruddin Pairing, Carmenita Gheldy Pranata, Purba, Wendy PUSPITASARI, DINDA Rosana, Elvira Safitri, Awiya Anggriani Salsabilla, Echa Saputra, Fitrawan Aldi Sarah, Rizky May Solin, Enjelina Sulfiani Syahrianti Syam Tandibali, Hesty Tayib, Muhammad Virna Regita Witari Cahya Islami