FINANCIAL REPORT ANALYSIS: FROM DATA TO VALUABLE INFORMATION (CASE STUDY OF A WORKSHOP SERVICE BUSINESS)

Authors

  • Gusti Tuara Pattimura University
  • Rita J D Atarwaman
  • Nadia Indra
  • Bayu Muhaimin
  • Nurfira Tuharea
  • Refial Fadhil Marasabessy
  • Dean Marchia Unawekla
  • Ina Belay
  • Fakhri Azmi Syahbani
  • Fahratun Rizky Lisaholith
  • Adha Sahar Pradella
  • Debora Evanya Sinaga
  • Putri Maharani Ratuloly
  • Fensya Penina Tosil
  • Ardhansyah Iwan Putra

DOI:

https://doi.org/10.62567/micjo.v2i3.982

Keywords:

Financial Analysis, Financial Statements, Workshop Business

Abstract

This study aims to analyze the financial statements of an automotive repair service business in order to transform financial data into useful information for decision-making. The method used is descriptive analysis of the balance sheet, income statement, and statement of changes in equity prepared by the workshop business entity. The results show that the workshop business has a healthy financial position with adequate current and fixed assets, as well as a positive net profit. The conclusion of this study is that financial statements provide essential information for management in planning and controlling the business.  

 

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References

Abidin, Jaenal., Rahma, Ayumi. (2020). Socialization of Preparation of Mosque Financial Reports. Journal of Financial Management.

Kasmir. (2016). Financial Report Analysis. Jakarta: Rajawali Pers.

Maryati, Ulfi., Sukartin, Fontanella., Hatta, Yentifa. (2018). Understanding Financial Reports and Financial Accountability of Mosques. Journal of Islamic Economics and Finance.

Nugroho, Widhi. (2021). Internal Audit and Financial Performance. Journal of Business Accounting.

Supanwar, Askani, Ditasman, Hartono, Charolina. (2022). Accountability and Transparency of Mosque Finances. Journal of Accounting and Education.

Published

2025-07-30

How to Cite

Gusti Tuara, Rita J D Atarwaman, Nadia Indra, Bayu Muhaimin, Nurfira Tuharea, Refial Fadhil Marasabessy, … Ardhansyah Iwan Putra. (2025). FINANCIAL REPORT ANALYSIS: FROM DATA TO VALUABLE INFORMATION (CASE STUDY OF A WORKSHOP SERVICE BUSINESS). Multidisciplinary Indonesian Center Journal (MICJO), 2(3), 2832–2835. https://doi.org/10.62567/micjo.v2i3.982

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