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Laelis Neni
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Computer Science & IT Economics, Econometrics & Finance

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ANALYSIS OF FINANCIAL STATEMENTS TO ASSESS THE FINANCIAL PERFORMANCE OF PT. ARGO PANTES TBK PERIOD 2017-2021 Nurlela; Laelis Neni; Wawan Iswanto
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.594 KB)

Abstract

The purpose of the study was to determine the financial performance of PT Argo Pantes Tbk during the 2017-2021 period through financial statement analysis using financial ratios of liquidity, profitability, activity and solvency. In order to find out the cause of the decline in the company's equity and assets. The type of research data used is secondary data collected by documentation techniques and literature study. The data analysis method used is descriptive quantitative. Based on the results of the study, it is known that the financial performance of PT. Agro Pantes Tbk is classified as bad because the company's financial condition is in the unhealthy category. This situation is seen from the value of the ratio of liquidity, profitability, activity and solvency which is still below the industry average from 2017-2021.
Sosialisasi dan Implementasi PSAK 69 Pertanian dengan Excel pada Kelompok Tani Perbaungan Laelis Neni; Eka Wulandari Surbakti; Lily Karlina; Nurlela
Jurnal Pengabdian Masyarakat IPTEK Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : STMIK Triguna Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53513/abdi.v5i2.11836

Abstract

Program pengabdian ini dilaksanakan untuk membekali kelompok tani di wilayah Perbaungan, Serdang Bedagai, dengan pengetahuan dan kemampuan praktis terkait penerapan PSAK 69 tentang akuntansi agrikultur. Edukasi diberikan melalui pelatihan penggunaan Excel guna membantu pencatatan dan penyajian laporan keuangan pertanian, mencakup pengakuan, penilaian, dan pengungkapan atas aset biologis dan hasil panen. Metode pelatihan bersifat interaktif, di mana peserta aktif mengisi format Excel sesuai pedoman PSAK 69. Evaluasi kegiatan memperlihatkan adanya peningkatan pemahaman dan keterampilan kelompok tani dalam menerapkan akuntansi pertanian secara terstruktur. Penerapan ini diyakini mampu mendorong keterbukaan informasi usaha tani serta mempermudah kelompok tani dalam mengakses dukungan pembiayaan atau program pemerintah
Co-Authors Eka Wulandari Surbakti Lily Karlina Nurlela Wawan Iswanto