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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Sharon, Salmah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Measuring Corporate Financial Stability and Growth: Empirical Evidence from Vertical and Horizontal Analysis Anastasia, Jeniffer; Deary, Rizvan; Wijayanti, Elok Dwi; Adam, Alfin; Khohari, Melyana; Sharon, Salmah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 1 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i1.003

Abstract

Purpose: To analyze the growth direction and stability of PT Bersama Mencapai Puncak Tbk's financial performance for the 2020–2022 period. Method: A quantitative approach using financial ratio analysis and horizontal and vertical analysis of the company's secondary financial statements. Results: : A quantitative approach using financial ratio analysis and horizontal and vertical analysis of the company's secondary financial statements. Novelty: The novelty of this research lies in the integration of horizontal and vertical analysis in a post-pandemic context. Contribution: Theoretically supports cost efficiency and budget control, and practically provides guidance for improving the company's financial structure and profitability Abstrak: Mengukur Stabilitas dan Pertumbuhan Keuangan Perusahaan: Bukti Empiris dari Analisis Vertikal dan Horizontal Tujuan: Menganalisis pertumbuhan dan stabilitas kinerja keuangan PT. Bersama Mencapai Puncak Tbk periode 2020–2022. Metode: Pendekatan kuantitatif melalui analisis rasio keuangan serta analisis horizontal dan vertikal terhadap laporan keuangan sekunder perusahaan  Hasil: Pendekatan kuantitatif melalui analisis rasio keuangan serta analisis horizontal dan vertikal terhadap laporan keuangan sekunder perusahaan  Kebaruan: Kebaruan penelitian terletak pada integrasi analisis horizontal dan vertikal dalam konteks pasca-pandemi. Kontribusi: Mendukung efisiensi biaya dan pengendalian anggaran, serta secara praktis memberi arahan perbaikan struktur keuangan dan profitabilitas perusahaan.
AN ANALYSIS OF OPPORTUNITY AND CHALLENGE OF DAYCARE INDUSTRIES IN MAKASSAR CITY Ganap, Adella Bellatrix Zephaniah; Thelessy, Ira; Fidianti, Findaria Nur; Tanzil , Gabriel Enrico; Sharon, Salmah; Firman, Afrizal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18572

Abstract

The daycare industry in Makassar has shown significant growth recently, driven by the increasing number of dual-income households and changing patterns of early childhood care. This study explores the opportunities and challenges faced by daycare businesses inthe city, focusing on operational, social, and market-related aspects. Opportunities include the rising awareness among parents regarding early childhood education, growing demand for flexible childcare services, and potential partnerships with corporations,healthcare providers, and educational institutions. Additionally, the relatively limited number of high-quality daycare centers in suburban areas offers room for expansion. However, several challenges persist, such as high operational costs, a shortage of trained caregivers, cultural preferences for family-based childcare, and competition from informal providers offering lower prices. The study highlights the importance of adopting innovative solutions, including technology-enabled monitoring systems, diversified service packages, and continuous staff development programs to enhance service quality and build customer trust. By addressing these challenges and leveraging the available opportunities, daycare businesses in Makassar can achieve sustainable growth and contribute to improving early childhood care standards in the region. This research offers helpful tips for entrepreneurs, policymakers, and stakeholders in developing strategies to strengthen the competitiveness of the daycare sector.
Co-Authors Adam, Alfin Anastasia, Jeniffer Deary, Rizvan Fidianti, Findaria Nur Firman, Afrizal Ganap, Adella Bellatrix Zephaniah Khohari, Melyana Tanzil , Gabriel Enrico Thelessy, Ira Wijayanti, Elok Dwi