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Dwi Saraswati

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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Break Even Point Analysis of Flower Bucket Business Hellokadoku Payabakung Village, Deli Serdang Regency Della Chastika; Rara Ivanka; Hasbiyana Haudi Nasution; Dwi Saraswati
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.459

The purpose of establishing a business is to gain profit or profit that can be used for survival. Likewise with the Flower Bucket Business "Hellokadoku" Payabakung Village, Deli Serdang Regency . This study aims to determine the value or point of Break Even Point in this business. This analysis is one of the tools used by the company's management to be able to do this to help in knowing how much a certain level of sales is, so that the company does not make a profit and also does not experience a loss (break even). The type of research used in this study is descriptive research with quantitative. With this approach, the data source used is secondary data. Based on the results of the analysis, it can be seen that the BEP value of the Flower Bucket Business "Hellokadoku" in units of 24 pcs and if expressed in rupiah is Rp. 3,529,411.

Analysis Ratio Profitability On the Financial Performance of PT Indofood Sukses Makmur Tbk Period 2019-2023 M Fadlan Irfan Damanik; Azwan Bastian; Aji Haviz; Dwi Saraswati
International Journal of Economics and Management Sciences Vol. 2 No. 1 (2025): International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i1.462

In research this, ratio profitability compared to with performance finances of PT Indofood Sukses Makmur Tbk during period 2019–2023. Total ratio profitability used including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Gross Profit Margin (GPM). The results of the study show that performance finance company has changed for five years Lastly, with ROA value remains below standard. This result show that improvement management assets and equity required For support growth greater profitability consistent in the future.

Analysis of financial statements at PT. Akasha Wira International Tbk. 2019-2023 period using the index number method Agustina R.T Sitompul; Debora Anjey Situmorang; Ibbie Falia; Dwi Saraswati
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.465

The Analysis of the Financial Report of PT Akasha Wira International Tbk. Aims to Determine The Company's Financial Performance by Compared The Figures in Its Financial Report. Want to see Whether the Company is getting better or noT over time. To do this analysis. Using The Index Number Method. This Method Compares Financial Figures in a particular year with the Previous Year. The Results Show That The Financial Performance of PT Akasha Wira Is Quite Fluctuating. Specifically, the cOompany's Profit Experienced The Largest Increase in 2018, which was IDR 417,281,000 OR 25.89% indicating a significant increase in income. Liabilities and Equity Experienced The Largest Increase in 2023 of IDR 2,262,899 OR 36.00%, Indicating An Increase InThe Company's Total Assets. This Could Indicate A Business Expansion OR Investment Made. Over a 5-year period, The Company Has Shown Sustainable Growth and Effective Utilization of Equity Resources.

Bankruptcy Analysis Using the Altman Z-Score Method : Case Study on PT Garuda Indonesia, Tbk 2016 – 2019 Winda Utami Siburian; Rahelsa Octaviana; Auna Syafitri; Dwi Saraswati
International Journal of Economics and Management Sciences Vol. 2 No. 1 (2025): International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i1.463

Bankruptcy is a state in which a company is unable to fulfil its financial obligations or a situation where the corporation initially functions but thereafter fails in business management. Bankruptcy is a state in which a firm lacks the money to operate its operation. The objective of the research is to identify the variables contributing to bankruptcy in PT. Garuda Indonesia. This research employs the Altman Z-score methodology using a bankruptcy calculation. This analysis indicates that the firm is at risk of bankruptcy, since its present assets from 2016 to 2019 are insufficient to meet its financial obligations. Companies must use deliberate, clear, and suitable measures to enhance operational cost efficiency. An inadequate business plan and human resources without a clear vision and goal for the organisation contribute to losses. This research seeks to evaluate the financial performance of PT Garuda Indonesia (Persero) Tbk from 2016 to 2019 using the Altman Z-Score model. The population and sample in this research consist of the complete financial statements of PT Garuda Indonesia (Persero) Tbk for the years 2016 to 2019. The findings of this research indicate that from 2016 to 2019, the bankruptcy rate at PT Garuda Indonesia (Persero) Tbk was unfavourable, as shown by a Z-Score below 1.10, signifying a state of bankruptcy. The most pronounced decrease was seen in the Working Capital to Total Asset ratio, particularly in 2019. This results from the annual growth in current obligations.

The Impact Of Liquidity And Solvency On Profitability In Food And Beverage Companies Listed On The Indonesian Stock Exchange From 2018 To 2022 Nagita Wulandari; Triya Vebrianty; Raudatul Jannah; Dwi Saraswati
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.311

This study aims to analyze the effect of liquidity and solvency on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Liquidity is measured using the current ratio which describes the company's ability to meet its short-term obligations, while solvency is measured using the Debt to Equity Ratio (DER) which reflects the balance between debt and capital owned by the company in financing its assets. Profitability is measured using the Return on Assets (ROA) ratio which shows the company's ability to generate profits from the total assets owned by the company. The participants in this study were food and beverage companies, with research samples including INDF, ICBP, MYOR, ULTJ, and GOOD companies. The sampling method used is purposive sampling. The analysis method used is simple linear regression analysis to test the effect between the independent variable and the dependent variable. The results showed that, individually, liquidity has no significant effect on profitability, as well as solvency has no influence individually on profitability

ANALISIS SISTEM INFORMASI AKUNTANSI DAN EFEKTIVITAS PENGAMBILAN KEPUTUSAN TERHADAP KINERJA UMKM DI DESA PEMATANG SERAI Dwi Saraswati; Yunita Sari Rioni; Ikhah Malikhah; Nura Amalia Afan
JURNAL ILMU MANAJEMEN DAN KEWIRAUSAHAAN (JIMK) Vol 5 No 1 (2024): Juni
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jimk.v5i1.4230

The implementation of Accounting Information Systems (AIS) and the effectiveness of decision-making play a significant role in enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs). This research aims to examine the influence of AIS and decision-making effectiveness on the performance of MSMEs in Pematang Serai Village, Tanjung Pura District. Using a quantitative method and a saturated sampling technique involving 35 MSMEs, multiple linear regression analysis was conducted to test the relationship between AIS, decision-making effectiveness, and MSME performance. The research findings indicate that the adoption of AIS has a significant positive impact on MSME performance, with MSMEs effectively utilizing AIS more likely to experience increased revenue growth, profitability, and operational efficiency. Furthermore, the effectiveness of decision-making was found to have a positive impact on MSME performance, enabling MSMEs to respond quickly to market changes, identify growth opportunities, and optimize resource allocation. By integrating quantitative and qualitative findings, this study provides a comprehensive understanding of the influence of AIS and decision-making effectiveness on MSME performance in Pematang Serai Village.

Implementasi Model Discovery Learning Dalam Pembelajaran Bahasa Indonesia Untuk Menumbuhkan Karakter Kreatif Siswa Kelas 1 Sdn Turi 1 Blitar Dyah Afifah Andari; dwi saraswati
Jurnal Ilmiah Madrasah Vol 1, No 1 (2024): JIMAD: Jurnal Ilmiah Madrasah
Publisher : UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1886/jimad.v1i1.20554

Pembelajaran bahasa Indonesia yang terkhusus pada jenjang pendidikan dasar berdasarkan UU RI Nomor 24 tahun 2009 memilikifungsi sebagai sarana pembinaan kestuan dan persatuan bangsa, sarana peningkatan pengetahuan serta keterampilan dalam pelestarian pengembangan budaya, sarana peningkatan pengetahuan-keterampilan dan seni, sarana penyebar luasan penggunaan bahasa Indonesia yang baik dan keperluan yang terkait berbagai masalah, serta sarana pengembangan penalaran, dan sarana pemahaman beragam budaya Indonesia dari berbagai khazanah kesusastraan Indonesia

Pengaruh Perputaran Persediaan, Perputaran Piutang Dan Rasio Lancar Terhadap Profitabilitas Pada PT. Kimia Farma Periode 2019-2022 Syita Maghfirah; Dwi Saraswati
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.4536

This study aims to analyze the effect of inventory turnover, accounts receivable turnover, and current ratio on profitability at PT Kimia Farma, Tbk during the 2019-2022 period. Profitability is measured using Return on Assets (ROA) as the main indicator. The data used comes from the company's quarterly financial statements with a total of 18 observations. The analysis method includes descriptive statistics, classical assumption test, multiple linear regression, and model feasibility test using SPSS version 25. The results showed that inventory turnover, accounts receivable turnover, and current ratio have a significant effect on profitability, both partially and simultaneously. Efficient inventory turnover and receivables increase cash flow, while a stable current ratio reflects the company's ability to meet its short-term obligations. The Adjusted R² value of 79.5% indicates that these variables are able to explain profitability significantly. This study confirms the importance of optimal financial management to increase company profitability. Strategies that focus on operational efficiency, inventory management, and receivables can help PT Kimia Farma maintain competitiveness in a competitive market.

THE INFLUENCE OF AUDITOR COMPETENCE AND ETHICS ON AUDIT QUALITY OF AN EMPIRICAL STUDY IN THE OFFICE PUBLIC ACCOUNTANT IN MEDAN CITY Putri Br Purba; Dwi Saraswati
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

The problem in this study is that there are auditors who are less competent in knowledge, skills, and experience, thus affecting the quality of audits. There are violations of auditor ethics, such as collusion or bribery, that interfere with independence and objectivity. Non-compliance with audit standards, due to client pressure or lack of understanding. There is a low quality of audits, which lowers public confidence in financial statements. There is a lack of understanding of ethics and competence, which is an important basis in the implementation of audits. This study aims to determine the influence of Auditor Competence and Erika on Audit Quality, both directly and simultaneously. This study uses a quantitative approach with associative nature and data collection techniques using questionnaires. The results of the study show that there is an influence of Competency on the Quality of Audit of the Empirical Study of the Medan Public Accounting Firm. There is an influence of Auditor Ethics on the Quality of Audit of an Empirical Study of Medan Public Accounting Firms. There is a simultaneous influence of Auditor Competence and Ethics on the Quality of Audit Empirical Studies of Medan Public Accounting Firms.

Pengaruh Pergantian Auditor, Kesulitan Keuangan, dan Reputasi Kap Terhadap Audit Delay pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2022 Sekar Puspita; Dwi Saraswati
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27480

The purpose of this study was to determine the effect ofauditor changes, financial difficulties, and KAP reputation onaudit delay in real estate and real estate companies listed onthe Indonesia Stock Exchange in 2019 - 2022. Industrial development in Indonesia is increasing. This can be seen fromthe increasing number of go public companies listed on theIndonesia Stock Exchange (IDX). This study uses Audit delayas the dependent, and three other independent variables, namely Auditor Change, company financial difficulty orfinancial distress and KAP Reputation. This research wasconducted on the Indonesia Stock Exchange based on thefinancial statements of real estate and real estate companiesin 2019 - 2022. The negative non-financial impact can be in the form of a bad company image, loss of trust fromstakeholders. Therefore, companies must pay attention to thelength of audit delay or audit report lag. The results showedthat there was a significant effect of Audit Change, Financial Difficulties, Public Accounting Firm on Audit Delay on theIndonesia Stock Exchange based on the reports of real estateand real estate companies in 2019 - 2022, this is evidencedbased on the results of the study.

Co-Authors , Yunita Sari Rioni Adventus Lumban Siantar Agustina R.T Sitompul Aji Haviz Ardhansyah Putra Hrp Auna Syafitri Azwan Bastian Berta Novia Patrisia Saragih Cindy Cantika Debora Anjey Situmorang Della Chastika Dyah Afifah Andari Elisa Cici Prisilia Elisabet Lumban Gaol Erni Suryani Harahap, Ardhansyah Putra Hasbiyana Haudi Nasution Hendra Saputra Ibbie Falia Ikhah Malikhah Julianto Hutasuhut Lismai Saroh Lulu Nur Awaliyah M Fadlan Irfan Damanik M.Dhani Habra Monalisa Br Tumeang Nagita Wulandari Nur Aliah Nur Arafah Nura Amalia Afan Nurul Fahida Pryani Florentina Br Ginting Putri Br Purba Putri Melani Rahelsa Octaviana Rara Ivanka Raudatul Jannah Riskana Natalia Br Bangun Roro Rian Agustin Sabilla Irwina Safitri Sekar Puspita Siti Aisyah Nasution Syita Maghfirah Triya Vebrianty Wahyuni, Esa Nur Winda Utami Siburian Yuni Shara Zia Ulhak

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