Financial ratio analysis is one way to assess a company's financial performance. This research aims to determine the financial performance of UD. Rubama. The research uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this research are UD's balance sheet and profit and loss report. Rubama for the 3 year period 2018-2020. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The research results show that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) is good, because there is an increase in the amount of debt and is followed by an increase in the amount of assets every year and the company is able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return on Investment is good, because the profits are quite high in terms of asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to produce optimal net profits, the average during the research period was 36%.

The government of Sibolga Kota District has not yet had maximum performance in terms of the services provided to the community that have not been maximized. The basic cause is the existence of interpersonal communication barriers among employees and low employee morale because motivation within employees is also low. This study aims to determine and analyze the effect of interpersonal communication and intrinsic motivation on employee performance in the District Government of Sibolga Kota. The type of research used is descriptive correlational with a population of 68 people and is used as an object of observation. Data collection used a questionnaire with a Likert measurement scale. The results showed that interpersonal communication and intrinsic motivation variables can affect employee performance variables by 54.7%. Interpersonal communication and intrinsic motivation together or simultaneously have a positive and significant effect on employee performance. Where the value of Fcount is greater than the value of Ftable (45.363 > 3.11) Partially interpersonal communication has a positive and significant effect on employee performance Where the value of tcount = (2.515) > ttable (1.992), Partially intrinsic motivation is the most dominant influence on employee performance, meaning that the intrinsic motivation variable determines more to improve employee performance compared to interpersonal communication. Where is tcount = (4.441) > ttable (1.992). It is recommended that the leadership is expected to maintain good relations with staff so that communication and good performance are maintained

Tujuan penelitian ini adalah Untuk mengetahui dan menganalisis seberapa besar Pengaruh Perputaran Persedian Barang Terhadap Kebutuhan Modal Kerja Pada Bos Q Ponsel Sibolga. Adapun hipotesis yang diajukan adalah : Ada Pengaruh Perputaran Persedian Barang Terhadap Kebutuhan Modal Kerja Pada Bos Q Ponsel Sibolga Populasi dalam penelitian ini adalah seluruh laporan keuangan Bos Q Ponsel Sibolga. Sedangkan sampelnya adalah data laporan keuangan 3 tahun terakhir yakni tahun 2019 sampai tahun 2021. Data yang digunakan adalah data sekunder. Hasil perhitungan rasio persediaan barang diketahui tahun 2019 sampai tahun 2021 ditemukan sebesar 0,29 dan 0,30 artinya aset Bos Q Ponsel Sibolga hanya dapat menutupi 29% dan 30 % dari kewajiban jangka pendek Berdasarkan hasil perhitungan rasio modal kerja diketahui tahun 2019 sebesar 1,78 dan tahun 2020 sebesar 1,90 serta rasio modal kerja tahun 2021 sebesar 1,98 artinya Bos Q Ponsel Sibolga memiliki ketersediaan likuiditas tahun 2019 sebesar 178%, tahun 2020 sebesar 190% dan tahun 2021 sebesar 198% dari pembayaran kewajiban yang harus dilakukan. Koefisien korelasi persediaan barang terhadap modal kerja sebasar 0,998, hubungan tersebut sangat kuat  Model persamaan yang digunakan dalam penelitian ini adalah sebagai berikut Y = 1,273 + 0,824X menunjukkan kearah positif. Hasil uji thitung sebesar 15,973 > ttabel 12,706 maka hipotesis yaitu Ada pengaruh perputaran persedian barang terhadap kebutuhan modal kerja pada Bos Q Ponsel Sibolga dapat diterima
                                                                                                      
 
 

Financial reports are a very important tool for obtaining information regarding the financial position and results achieved by the company. The purpose of this study was to determine the Financial Performance Analysis Can Support Company Operations at PT. Tri Sapta Jaya Sibolga Branch. the formulation of the research hypothesis is: Financial Performance Analysis Can Support Company Operations At PT. Tri Sapta Jaya Sibolga Branch. The population in this study are all financial statements and profit and loss balance of PT. Tri Sapta Jaya Sibolga Branch. The sample in this study is financial report data and profit and loss balance for the last 3 years, namely 2019 to 2021. The data used is secondary data. The research results show that the Liquidity Ratio in 2019 is known to be 1.06%, in 2020 it is 1.07%, in 2020 of 1.08% Activity ratio in 2019 of 11 times, in 2020 of 19 times, and in 2021 of 18 times. Profitability Ratio Analysis found that the Gross profit margin in 2019 was 4.69% The Gross profit margin in 2020 was 5.3% The Gross profit margin in 2021 was 5.3% 1.09%, in 2021 it will be 1.16%,