Publication Search

Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observational design, secondary data from literature and documents are collected. The analysis includes assessing liquidity via current and cash ratios, profitability through metrics like ROA, ROI, and ROE, as well as evaluating solvency using relevant ratios. The findings provide insights into the company's performance, revealing potential short-term issues due to decreasing current and cash ratios and fluctuations in profitability. These insights assist stakeholders in making informed decisions and formulating strategies, underscoring the significance of financial analysis in evaluating a company's health.

Financial performance is a form of achievement on the results of management's work to achieve the company's goals in conducting an assessment by measuring financial ratios periodically the company's operational activities according to the criteria approved by the company. This study uses common size analysis which is a financial statement calculation technique to be simpler generally in the form of horizontal and vertical analysis, so as to show the relationship and trend of the company's financial position. This study aims to determine the circumstances, conditions and financial proportions in more detail of the company under study. The study was conducted descriptively with a comparative approach by processing secondary data in the form of company financial statements. The object of research is a food and beverage company listed on the IDX, namely PT. Mayora Indah Tbk and its competitor, PT. Indofood CBP Sukses Makmur Tbk and PT. Siantar Top Tbk. Sampling was taken with a research period of 7 years, from 2015 to 2021 and found as many as 21 financial data. The method used is Common size analysis. The results obtained are financial management in terms of liquidity is mostly done by PT. Indofood CBP Sukses Makmur which is offset by assets that also increase is reflected in the management balance sheet report showing optimal management with stable sales over time, PT. Mayora Indah Tbk transfers a lot of funds to the company's assets and equity, but in a pandemic situation, management still has difficulty managing funds so that operating profit has decreased, while PT. Siantar Top Tbk shows a unique pattern of liabilities with debt rising and falling from year to year based on profit appears very sharp decline in addition the company has a proportion of funds that mostly go to sales expenses compared to other account components.

Inguinal hernia is a condition of protrusion of all or part of an organ through the locus minoris in the abdominal wall. The incidence of inguinal hernia is quite high, in the world there are approximately 20 million hernia repairs done every year. Hernia repair surgery is considered good if it does not experience recidivism, there are no complications, costs are not too expensive, and patients can immediately carry out their work routines. The incidence of residive hernia is influenced by many factors, including factors from the surgeon, namely the knowledge and skills of the surgeon, the selection of surgical techniques and meshes used, mesh fixation techniques, mesh size, lateral and medial hernia bag management, sliding hernias, lipomas in the inguinal canal, operating time, types of anesthesia, postoperative complications This study aims to determine the incidence of inguinal hernia and recidival inguinal hernia, Surgical techniques used and risk factors associated with recidivist inguinal hernia. This study used a cohort retrospective research design, sampling was carried out in total sampling on inguinal hernia patients who had undergone surgery in 10 government and private hospitals in North Aceh Regency and Lhokseumawe City as many as 1109 patients in the period 2018 to 2021. The results of this study found that the most hernia sufferers found in peripheral hospitals in Aceh were mostly under 60 years old with the most gender being men. The most common risk factors for inguinal hernia are people who are obese, have a history of heavy physical activity, have a history of chronic cough and have a history of constipation. Surgical techniques that are widely used in hernia management are surgical techniques using mesh graft and most patients with ingunal hernias do not experience recidivism.  

Anxiety is the most common feeling experienced by pediatric patients who experience hospitalization, anxiety that is often felt by children such as crying, fear of the environment and new people. The number of stressors experienced by children when undergoing hospitalization can have a negative impact on the child's development. This aim is to determine the effect of coloring play therapy on the anxiety level of preschool-aged children who experience hospitalization at the Banda Aceh Mother and Child Hospital. This study used a quantitative research design with a sample size approach of 5 respondents. The sampling technique used is purposive sampling. Data collection instruments were carried out before and after carrying out coloring play therapy using observation sheets with a percentage calculation assessment scale. The results showed that before being given coloring play therapy, there were 2 respondents who experienced moderate anxiety (40%) and 3 child respondents who experienced severe anxiety (60%). And after being given coloring play therapy there were 4 child respondents who experienced mild anxiety (80%) and 1 person who was in the moderate category (20%). It is suggested that the results of this study can be used as a reference for coloring play therapy in preschool-age child patients who experience hospitalization anxiety in the children's room at the Banda Aceh mother and child hospital in 2021.

Analysis of Financial Statements Based on the Common Size Method at PT. Indonesian Food Center, Tbk. This study aims to determine and analyze the composition of assets, debts and capital based on the general size of the financial statements of PT. Sentra Food Indonesia, Tbk in 2018-2020. This type of research is descriptive quantitative research. The data collection procedure used in this study is through documentation in the form of financial reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of the study show that in terms of the common size from the balance sheet, PT Sentra Food Indonesia, Tbk. who allocated funds for assets in 2018-2019 mostly from their own capital thereby revealing a stronger financial condition of the company, while in 2019-2020 most of the funds for assets came from debt. Common size in terms of profit and loss statement, PT Sentra Food Indonesia, Tbk. In 2018-2019 there was an increase in net profit so that it can be seen that the company managed to increase sales better, while in 2019-2020 net profit decreased due to decreased sales.

The aim of this study is to examine factors that affect auditor switching voluntarily. Variables that consider to have effect on auditor switching are audit tenure, change of management, size of public accountant firms, and financial distress. This study used 78 observation of annual report from palm oil companies that listed in Indonesia Stock Exchange period 2018-2021. The examination was used logistic regression to analyze and SPSS 25 as programmer. Result of the study stated that simultaneous audit tenure, change of management, size of public accountant firms, and financial distress significantly affect auditor switching voluntarily. Partially, change of management is the only variable that significantly affect auditor switching voluntarily. This study can be used by companies to consider voluntary rotation of auditor and auditor to improve performance in providing audit services. The limitation of this study are the use of the independent variables and the sample that used are not common sample so there was no concrete comparison.