The purpose of this research is to find out what are the current liquidity ratios, solvency ratios and general ratios in an effort to improve the company's financial performance. The population of this study is the 2019-2021 Financial Statements of Toko Surya Baru Sibolga. The data collection method used is to use library research methods. The type of data used in this research is secondary data in the form of annual reports. The data analysis method used is descriptive analysis which aims to analyze data by describing or describing data using measurements of liquidity ratios (current ratio, quick ratio and cash ratio) and solvency ratios (debt to asset ratio, debt to equity ratio and long term debt to equity ratio). The results of the analysis are as follows (1) the liquidity ratio, according to the calculation of the average for 2019-2021, the current ratio is 188.27%, the quick ratio is 47.48%, and the cash ratio is 28.02%, indicating unfavorable conditions , because the resulting ratio is too low, especially the quick ratio and cash ratio, the company is advised to optimize its current assets, by expanding the business and suppressing the collection of uncollected company receivables. (2) the solvency ratio, according to the calculation of the average 2019-2021 debt to asset ratio, is 22.17%, the debt to equity ratio is 28.67%, and the long term debt to equity ratio is 11%, indicating the condition a good company, the company is expected to maintain financial performance so that the solvency ratio remains at the internal average because the smaller the ratio, the better the company's financial performance

This thesis is the result of research that describes how much influence Organizational Culture and Work Environment have on Employee Performance at the Environmental Service Office of Central Tapanuli Regency. In this study, several tests were carried out to determine the effect. Based on the description of the results of the research on the Influence of Organizational Culture and Work Environment on Employee Performance at the Environmental Office of Central Tapanuli Regency, it can be concluded as follows: Based on the correlation coefficient there is an adequate/moderate and positive relationship of 0.682 between Organizational Culture on Performance and 0.608 between Environment Work Against Performance, based on the Determination coefficient obtained at 0.541, this means that the model's ability to explain variations in Organizational Culture and Work Environment by Performance is 54.1% at the Environmental Service of Central Tapanuli Regency, while the rest is explained by other variables not included in the model by 45.9%, based on Simple Linear Regression the regression equation obtained is Y = 8.896 + 0.488X1 + 0.286X2 which shows employee performance will increase if Organizational Culture increases by a coefficient of 0.488 and Work Environment by 0.286 if at mas ing each independent variable (free) added with one-unit, and Based on the hypothesis test conducted by comparing the value of t count with t table it can be found that organizational culture and work environment variables with t calculated value are greater than t table, namely 4.577 > 2.00247 and 3.051 > 2.00247. And the significance value is 0.000 below α 5% and 0.003 below α 5%. Because t count is greater than t table, each independent variable has a positive or unidirectional influence on employee performance at the Environmental Service Office of Central Tapanuli Regency and the hypothesis proposed is accepted.

This study aims to determine whether or not there is influence and impact of implementing bad loans on the company's financial performance at PT. Tri Sapta Jaya Sibolga Branch. Tri Sapta Jaya Sibolga Branch. This type of research used is descriptive quantitative. In this study the population is financial data and is used as a sample of financial reports and bad loans and the data source used is the type of data that is documentation and the data source used is secondary data. To analyze the data using descriptive analysis and quantitative analysis. Based on the results of the study, the relationship between the influence and the impact of the bad debt settlement strategy on financial performance was obtained based on the ratio (NPL) of Net performing loans and the ratio (ROE) of Return on Equity and inputted with SPSS results version 25. Final Results of Net Performing Loan (NPL) Research as much as 21.17%, Return On Equity (ROE), regression test results of 1.238, determination coefficient test 3.2%, the value of t table or 7.664 > 6.313 because the calculated t value is greater than t table then the alternative hypothesis (Ha ) is accepted, or the significance obtained is below the α level of 5%.

Penelitian ini bertujuan untuk mengetahui untuk mengetahui akuntabilitas kerja berpengaruh terhadap pelayanan kartu tanda penduduk (KTP), kartu keluarga (KK) dan perizinan pada Kantor Camat Badiri Kabupaten Tapanuli Tengah. Adapun hipotesis penelitian ini adalah :Akuntabilitas kerja berpengaruh terhadap pelayanan kartu tanda penduduk (KTP), kartu keluarga (KK) dan perizinan pada Kantor Camat Badiri Kabupaten Tapanuli Tengah. Populasi dalam penelitian ini adalah masyarakat Kecamatan Badiri dan sampel dalam penelitian berjumlah 100 orang. Teknik analisis data yang digunakan dengan pendekatan kualitatif dan kuantitatif.Berdasarkan hasil penelitian terhadap 100 responden, menunjukkan hubungan antara akuntabilitas kerja terhadap pelayanan adalah kuat, dimana koefisien korelasi diperoleh 0,63Hasil perhitungan koefisien determinasi diperoleh 39,69%. Berdasarkan model regresi linear sederhana yang diperoleh persamaan regresi adalah Y = 2,50 + 0,67x menunjukkan hubungan antaraakuntabilitas kerja terhadap pelayanan kearah yang positif.Berdasarkan uji t diperoleh sebesar 8,09 dan ttabel =1,980, maka dapat dikatakan thitung > dari ttabel dapat ditarik kesimpulan bahwa Ha dapat diterima. Disarankan dari segi pelayanan publik, hal yang perlu ditingkatkan adalah kualitas yang sudah dibangun untuk menciptakan kepuasan masyarakat dipertahankan dengan sikap ramah pegawai, berpenampilan baik serta mengerti kebutuhan dan menindaklanjuti keluhan yang disampaikan oleh masyarakat. Selain itu pelayanan hendaknya dilakukan secara lebih mudah cepat dan sesuai dengan prosedur dan perundang-undangan yang berlaku.