ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA PT. BOGA MULIA RAYA TBK

The purpose of this study to determine and analyze the financial performance of PT. Boga Mulia Raya Tbk in 2019-2020 as measured by the liquidity ratio (current ratio and quick ratio), solvency ratio (debt to asset ratio and debt to equity ratio), profitability ratio (return on equity and net profit margin), and ratio activities (total asset turnover and working capital turnover).The theoretical basis used in this research is management accounting. The analytical tools used are current ratio and quick ratio for liquidity ratio, debt to asset ratio and debt to equity ratio for solvency ratio, return on equity and net profit margin for profitability ratio, and total asset turnover and working capital turnover for activity ratio.The results show that the current ratio has increased by 6% and the quick ratio is 9%, the debt to asset ratio has increased by 0.1% and the debt to equity ratio has increased by 0.2%, the return on equity has increased by 4.94%. and a net profit margin of 3.41%, total asset turnover decreased by 0.14 times and working capital turnover by 0.32 time

Evaluación de un sistema prototipo integral de cultivo de trucha con tratamiento y reciclado del efluente

La actividad trutícola en el Estado de México tiende a expandirse en cuanto a número de granjas, además, existe un crecimiento poblacional que ha obligado a disminuir el uso de agua para la actividad trutícola debido a la demanda para consumo humano; así, una de las soluciones al desabasto de agua para la producción de trucha son los sistemas de recirculación acuícola (SRA). No obstante, en la actualidad se tiene un alto rezago en cuanto a desarrollo de tecnología sustentable para lograr este propósito. Desafortunadamente muchos de los SRA tienen que recurrir a prácticas que demandan altos consumos de energía, principalmente construidos con base en la experiencia de campo y no con bases científicas y experimentales. El objetivo del presente trabajo fue conocer a fondo los fenómenos involucrados en los procesos de un SRA y encontrar expresiones matemáticas (modelos) que representen de manera más fiel el comportamiento de las unidades de tratamiento del agua residual acuícola y a su vez sentar bases teórico – prácticas que tiendan a hacer realidad el cultivo de especies acuícolas en sistemas cerrados para las condiciones que privan en el entorno. El trabajo se realizó en un prototipo diseñado y construido en las instalaciones del Centro Interamericano de Recursos del Agua (CIRA) que constó de dos estanques circulares y una planta de tratamiento. En este prototipo se sembraron 4,600 alevines de trucha arco iris (Oncorhynchus mykiss). El agua empleada fue la suficiente para llenar una vez el prototipo (21 m3 ) y después solamente se agregó cada día 2% del volumen de los estanques para reposición de pérdidas. Para la evaluación del SRA se realizó un seguimiento del desarrollo biológico de los peces así como de los procesos que se presentaron en el tren de tratamiento acoplado en el prototipo. El seguimiento biológico se llevó a cabo correlacionando el peso y la longitud, encontrándose el modelo exponencial Peso (g) = 0.026[Longitud (cm)] 2.784 con un R2 = 0.979 que describe el desarrollo de las truchas. Se relacionó la biomasa con la producción de especies contaminantes (DQO, Amonio y SST) en el estanque para obtener modelos matemáticos que dan base a un diseño del tren de tratamiento del SRA con condiciones particulares del Estado de México, estos modelos son: Amonio (mg/L) = 0.008[biomasa (kg)] – 0.36, con un R2 = 0.65; DQO total (mg/L) = 0.482[biomasa (kg)] + 10.72, con un R2 = 0.78 y SST (mg/L) = 0.088[biomasa (kg)] – 0.727, con un R2 = 0.79. La configuración del tren de tratamiento utilizada (mallas, percolador y filtro de arena) fue la adecuada para producir 12 kg/m3 de trucha arco iris a talla comercial (250 g), con un caudal de 1 L/s, lo que significó un ahorro de agua de hasta el 98% comparado con la tecnología vigente. Es decir, el prototipo permite producir un kilogramo de trucha con 500 litros de agua, lo que representa menos del 1% del consumo de agua de un sistema abierto.Los procesos del tren de tratamiento fueron evaluados mediante la determinación de la eficiencia de remoción de especies contaminantes en el tren de tratamiento. La eficiencia global en la remoción de amonio fue 86%, en el biofiltro 57% y en el filtro de arena 66%. La remoción de DQOT en el tren de tratamiento fue 66.31%, en el filtro biológico 61.55% y en el filtro de arena 12.40%. En cuanto a la remoción de SST, la eficiencia global fue 88%, en el filtro percolador 67% y en el filtro de arena 64%. La eficiencia lograda en el sistema permitió un cultivo adecuado, logrando que las concentraciones de contaminantes permanecieran por debajo de los límites máximos permitidos para el cultivo trutícola durante la totalidad del ciclo de producción. Finalmente, el procedimiento analítico-gráfico desarrollado en este proyecto para llevar a cabo el monitoreo y control del SRA con base en los indicadores de dos áreas críticas de monitoreo y control (ACMC), es decir, las áreas microbiológicas y fisicoquímicas permitió la gestión adecuada del estado del sistema

ANALISIS RASIO PROFITABILITAS DAN RASIO LIKUIDITAS PADA PT. RISTA JAYA MANDIRI

This study aims to find out and analyze the decline in the ratio of profitability and liquidity.This study uses the calculation of profitability ratio and liquidity ratio in terms of profitability ratio aspects, namely return on assets and return on equity in 2019 to 2020 increased. The Liquidity Ratio, namely the current ratio from 2019 to 2020, has decreasedThe results of the research on Profitability Ratio and Liquidity Ratio in PT. Rista Jaya Mandiri is viewed from the aspect of Profitability Ratio, namely Return On Asset and Return On Equity and Liquidity Ratio, namely Current Ratio. The Profitability Ratio using Return On Asset increased as the profit generated from the 2020 sales year increased. The Profitability Ratio using Return On Equity increased due to the lower total equity than the previous year. The Liquidity Ratio using the Current Ratio decreased due to current assets and current liabilities in 2020 being higher than the previous yea

DETERMINACIÓN DE NITRÓGENO TOTAL Y AMONIACAL CON MICRODIGESTOR Y DESTILADOR MARCA LABCONCO

MANUAL PARA PRÁCTICAS DE LABORATORIO, TALLER U OTRA ÁREA DE APOYO A LA DOCENCI

ANALISIS RASIO LIKUIDITAS DAN RASIO AKTIVITAS PADA PT. PELAYARAN JADI BERLIAN SAMUDRA TAHUN 2018-2019

VERA, Faculty of Economics, University of 17 August 1945 Samarinda. Analysis of Liquidity Ratio and Activity Ratio at PT. Pelayaran Jadi Berlian Samudra in Samarinda. The First Advisor, Prof. Dr. H.Eddy Soegiarto K,S.E.,M.M and the Second Advisor is Mr. Daury Rahadian Sriandanda, S.E., M.Si.          The purpose of this study was to determine and analyze the finances of PT. Pelayaran Jadi Berlian Samudra in 2018-2019 which is reviewed with the current ratio and cash ratio, working capital turnover and fixed asset turnover.The theory of this research is management accounting which focuses on the analysis of financial statements, using two ratios, namely the liquidity ratio and the activity ratio.          The analytical tool used is the current ratio and cash ratio for liquidity ratios, working capital turnover and fixed asset turnover for activity ratios. The research data needed is 2018 – 2019.          The results show that the current ratio has increased by 71% and the cash ratio (Cash Ratio) is 27%, working capital turnover has increased by 3 times and fixed asset turnover is 10. Time          Based on the analysis, it can be concluded that this study shows that the liquidity ratio in terms of the current ratio and cash ratio can meet or pay off short-term debt, because both the current ratio and the cash ratio have increased. The activity ratio in terms of working capital turnover and fixed asset turnover increased, this increased the company's ability to utilize its source of funds

ANALISIS RASIO PROFITABILITAS DAN RASIO LIKUIDITAS PADA PT. RISTA JAYA MANDIRI

This study aims to find out and analyze the decline in the ratio of profitability and liquidity.This study uses the calculation of profitability ratio and liquidity ratio in terms of profitability ratio aspects, namely return on assets and return on equity in 2019 to 2020 increased. The Liquidity Ratio, namely the current ratio from 2019 to 2020, has decreasedThe results of the research on Profitability Ratio and Liquidity Ratio in PT. Rista Jaya Mandiri is viewed from the aspect of Profitability Ratio, namely Return On Asset and Return On Equity and Liquidity Ratio, namely Current Ratio. The Profitability Ratio using Return On Asset increased as the profit generated from the 2020 sales year increased. The Profitability Ratio using Return On Equity increased due to the lower total equity than the previous year. The Liquidity Ratio using the Current Ratio decreased due to current assets and current liabilities in 2020 being higher than the previous yea

Analisis Pencatatan dan Penilaian Persediaan Berdasarkan PSAK No.14 pada PT Subur Lumintu

Treatment of inventory recording and valuation methods is absolutely necessary. This is because the inventory post has a considerable influence on the financial statements, namely in the balance sheet and in determining the cost of inventory in the income statement. The purpose of this study was to find out and analyze the recording and judgment of merchandise inventory at PT Subur Lumintu according to PSAK No.14 concerning Inventory. The analytical tool used in this study is comparative by using PSAK No.14 Statement of Financial Accounting Standards No.14.    The results of the analysis show that the process of recording and valuing PT Subur Lumintu's merchandise in 2022 has used the perpetual method of recording and uses the First In First Out (FIFO) method in assessing these inventories in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No.14.The conclusion of this study is the recording and valuation of merchandise inventory at PT Subur Lumintu in 2022 in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No.14 where the recording of merchandise inventory uses a perpetual, and valuation is carried out using the First In First Out (FIFO) method)

Abastecimiento de agua potable para pequeñas comunidades rurales por medio de un sistema de colección de lluvia-planta potabilizadora

In this paper is showed the design of a system of drinking water supply for small rural communities trough rainfall collection-treatment plant. The design of the developed treatment plant considers a consumption of 60 1/h/d. In this work the following characteristics have been retained as the representatives for a rural comunity: £ 200 inhabitants; lack of potable water and electrical energy; to count on the possibility of supplying themselves of surface water under specific topographical conditions that they diminish the requirements of energy in the purification process. The rainwater harvesting represents a frequent scene in Latin America, and the proposed process of purification considers devices of low cost and easily operation.In this paper is showed the design of a system of drinking water supply for small rural communities trough rainfall collection-treatment plant. The design of the developed treatment plant considers a consumption of 60 1/h/d. In this work the following characteristics have been retained as the representatives for a rural comunity: ≤ 200 inhabitants; lack of potable water and electrical energy; to count on the possibility of supplying themselves of surface water under specific topographical conditions that they diminish the requirements of energy in the purification process. The rainwater harvesting represents a frequent scene in Latin America, and the proposed process of purification considers devices of low cost and easily operation

Analisis Sistem Akuntansi Penggajian Karyawan Pada PT.Nuansa Dharma Cipta Di Samarinda

The purpose of this thesis research is to determine and analyze the implementation of the payroll accounting system of PT. Nuansa Dharma Cipta in Samarinda.Researchers conducted an analysis of the payroll system at PT. Nuansa Dharma Cipta in Samarinda by using analysis techniques, namely by comparing the payroll accounting system applied in the company with the payroll accounting system according to Mulyadi theory and using a flow chart. Attached is an interview or question and answer process in the form of a questionnaire with related sections, namely: Manager (1 person), Accounting Section (1 person), Cashier (2 people). The results of the analysis that have been carried out, are supported by the results of a questionnaire from 88 question items to 4 respondents with a percentage of 68% answers. This means that PT. Nuansa Dharma Cipta in Samarinda are quite appropriate to meet the payroll accounting system according to Mulyadi theory. However, there are several things that need to be considered again. Based on this, it can be seen that the hypothesis proposed by the researcher was rejected, because the payroll accounting system at PT. Nuansa Dharma Cipta in Samarinda are quite in accordance with the payroll accounting system according to Mulyadi theory

PENGARUH BRAND AWARENESS DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN AIR MINUM DALAM KEMASAN MEREK AQUA PADA WARGA PERUMAHAN BUKIT INDAH PERMAI SAMARINDA

Nur Litasari Hasibuan, The Impact of Brand Awareness and Brand Image on the Purchase of Aqua Bottled Water by Residents of Bukit Indah Permai Housing in Samarinda. Mr. Heriyanto served as supervisor I, and Mr. Daury Rahardian Sriandanda served as supervisor II.            This study seeks to determine and analyze the impact of brand awareness and brand image on the purchasing decisions of bottled drinking water packaged under the Aqua brand. This study includes three variables: brand awareness, brand image, and purchasing decision.            This study was conducted on residents of Bukit Indah Permai Housing Samarinda who consume Aqua bottled water. All of the family heads residing at Bukit Indah Permai Housing Samarinda comprised the study population. Using the Probability Sampling technique with Simple Random Sampling, the research sample consisted of 134 individuals. Collecting data using a questionnaire distributed to respondents.            In this study, instruments are evaluated using validity and reliability tests. Multiple linear regression analysis using SPSS 24 program tools constituted the data analysis method. First, brand awareness variables have a positive significant effect on purchasing decisions for Aqua bottled water for residents of Bukit Indah Permai Housing Samarinda. Second, brand image variables have a positive significant effect on purchasing decisions for Aqua bottled water for residents of Bukit Indah Permai Housing Samarinda. Third, brand awareness and brand image variables, both have a positive significant effect on purchasing decisions for Aqua bottled water for residents of Bukit Indah Permai Housing Samarinda.