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All Journal Jurnal Projemen UNIPA E-Jurnal Akuntansi
Gracela Pinkan Antou
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Rasio Keuangan Pada KSP Kopdit Suru Pudi Koting Gracela Pinkan Antou; Yuliana Anggreani Dua Delang Kolit; Thadeus Fransesco Quelmo Patty; Elisabeth Yessi Da Rato
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.991

Abstract

Financial ratio analysis is essential for cooperatives to assess their financial performance over each period. This research aims to determine the values of liquidity ratios, solvency ratios, and profitability ratios at KSP Kopdit Suru Pudi Koting from 2020 to 2023. This study employs a quantitative approach. The type of data used is secondary data. The data analysis method employed is the use of financial ratios. The research findings indicate that: (1) The liquidity ratio measured by the Current Ratio at KSP Kopdit Suru Pudi from 2020 to 2023 fluctuated, tending to decline, and was in the 'Healthy' category (2020/2021) and the 'Unhealthy' category (2022/2023). (2) The value of the Solvency Ratio calculated using the Debt to Asset Ratio (DAR) and the Debt to Equity Ratio (DER) at KSP Suru Pudi for the period 2020-2023 fluctuates and tends to increase, falling within the 'Healthy' criteria. (3) The profitability ratios calculated using Return on Assets (ROA) and Return on Equity (ROE) at KSP Suru Pudi for the period 2020-2023 tend to decrease, falling within the 'Unhealthy' criteria.
Belis in Traditional Marriage Traditions in Sikka: An Accounting Perspective Gracela Pinkan Antou; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p10

Abstract

Belis actually aims to elevate women's status. However, it becomes a problem because the demand for belis seems to be burdensome for men. The aim of the study was to find out the process of identifying, measuring and communicating belis for women in Sikka from an accounting perspective, using ethnographic studies and descriptive qualitative methods, with 4 respondents and purposive sampling techniques using the data analysis model of Spradley (1979). In identification, it is found that the stages of buying are equated with fixed costs and variable costs. It can be seen that the involvement of the parties is equivalent to the 3 levels of company management. The findings show that belis is not looking for profit and there is no provision for the value to be brought. Belis is given on the ability of men as a reward and is measured using fair value where the cost is adjusted to market prices that are beneficial in the future. Belis recording is not used as evidence of accounts payable but rather as a symbol. In the belis tradition, communication is formed from direct agreement. This research requires analysis in making decisions. This research can be used as information for couples who want to get married, especially men in preparing belis and add to the reader's insight about traditional marriages from an accounting perspective.
Co-Authors Elisabeth Yessi Da Rato Maria Meiatrix Ratna Sari Thadeus Fransesco Quelmo Patty Yuliana Anggreani Dua Delang Kolit