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Liquidity and Activity Analysis on Profitability at PT Eastparc Hotel TBK 2019-2021 (Pandemic Conditions) Rhea Mandasari; Fabiola Kalalo; Vanessa Jaklin; Islamiati Wulandari; Dyah Cahyasari
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 10 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i10.113

Abstract

The COVID-19 pandemic has had a continuous impact on various sectors, including the economic and tourism sectors, which has caused a decline in production, consumption, and operations in all aspects including maintaining the company's existence and safe and stable profitability. This study aims to analyze profitability using methods from liquidity ratios and activity ratios based on PT Eastparc Hotel Tbk's financial statements from 2019-2021. Data collection method through theory from several literature reviews with time series data collection techniques. The data analysis method used is descriptive quantitative using financial ratio analysis tools, with a research period of the last 3 years (2019 – 2021). The results of the analysis of CR's liquidity ratio for 3 years during the pandemic show that the company PT Eastparc Hotel Tbk has not been able to pay debts that must be immediately met with current assets. QR and CAR show that the company's condition is not good in 2021 This condition means that the company still needs time to sell some of its other current assets to pay its obligations. The results of the Activity ratio show that the company's performance is not good and able to maximize the capacity of its fixed assets. Meanwhile, inventory turnover shows good company conditions in maximizing inventory so as not to accumulate in warehouses in excess quantities (productive) increasing profitability. Meanwhile, the working capital turnover ratio in 2019 was not good, but there were improvements in the last two periods, namely 2020 and 2021. The results of the financial ratio analysis show that PT Eastparc Tbk.'s financial performance during the 3 periods of the pandemic was quite good, after improving its ability to pay short-term debt through the sale of securities, collecting even though inventory turnover was slow and had a relationship in line with the decline in profitability generated by the company.
ANALISIS PERILAKU PENGELOLAAN KEUANGAN PADA GENERASI Z DI INDONESIA Dyah Cahyasari
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1155

Abstract

Based on the 2022 SNLIK survey, the percentage of generation Z's financial behavior is lower than the millennial generation. This is due to the low financial literacy of generation Z. The aims of this study include: (1) obtaining an understanding of the factors that influence the financial behavior of generation Z, and (2) knowing how to improve the financial behavior of generation Z. Z. Systematic Literature Review (SLR) according to the protocol PRISMA was used in this study which refers to international indexed journal publications, from 2018–2022. The majority of research results show a positive effect of financial literacy on financial behavior. Financial literacy is useful for forming generation Z self-efficacy so that they are more confident in determining financial management behavior, but improving financial behavior is not only focused on cognitive aspects but also affective (positive attitude encouragement) and conative (stakeholder support to ensure program success). The importance of the role of parents as the main factor in the socialization of the family environment is to form good and wise financial character, attitudes and behavior.
Optimalisasi pelayanan publik melalui pembangunan ulang website desa: integrasi media informasi dan promosi Dyah Cahyasari; Merry Aprilia Anthonio; Lymanto Hadibrata; Arifin Alvian
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 3 (2024): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i3.25729

Abstract

AbstrakDesa Rancagong sebenarnya sudah memiliki website yang dikembangkangkan oleh pihak ketiga, namun dikarenakan kurangnya pemeliharaan, sehingga tidak ada pembaharuan pada website sama sekali. Hal tersebut mengakibatkan website menjadi tidak berfungsi dan akhirnya di nonaktifkan. Tujuan penelitian antara lain: (1) memecahkan masalah - maslah tersebut di atas dengan melakukan pembangunan ulang website Desa Rancagong, (2) menganalisis tahapan proses pembangunan website Desa Rancagong, dan (3) evaluasi website melalui pelatihan, dan sosialisasi setelah peluncuran. Tahapan pembangunan website dilakukan secara sistematis, yaitu: observasi, pengumpulan data, pembuatan website, uji coba, pelatihan, dan sosialisasi guna memastikan kesuksesan program kerja. Keberhasilan pembangunan website Desa Rancagong menghasilkan sebuah platform digital yang dapat memberikan kemudahan dan kecepatan akses pendistribusian informasi terkini, seperti: agenda-acara desa, berita, profil aparatur serta UMKM. Pembangunan website sangat berguna bagi warga desa dan masyarakat luas, untuk mengetahui informasi pelayanan publik, promosi potensi desa dan rekam jejak warga desa. Kata Kunci: teknologi informasi digital; website desa; akses informasi; kuliah kerja nyata (KKN).AbstractRancagong Village actually already has a website developed by a third party, but due to lack of maintenance, there are no updates to the website at all. This resulted in the website not functioning and ultimately being deactivated. The research objectives include: (1) solving the problems mentioned above by rebuilding the Rancagong Village website, (2) analyzing the stages of the Rancagong Village website development process, and (3) evaluating the website through training and socialization after launch. The stages of website development are carried out systematically, namely: observation, data collection, website creation, testing, training and outreach to ensure the success of the work program. The successful development of the Rancagong Village website has resulted in a digital platform that can provide easy and fast access to the distribution of the latest information, such as: village events, news, profiles of officials and MSMEs. Building a website is very useful for village residents and the wider community, to find out information on public services, promote village potential and track records of village residents Keywords: digital information technology; village website; information access; KKN.
Analisis Laporan Keuangan Menggunakan Metode Horizontal Dan Vertikal Untuk Mengukur Kinerja Keuangan Pada PT Sunter Lakeside Hotel Aprilia Andriyanti; Stella Ferdiany Da Costa; Grace Marion; Dyah Cahyasari
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.7535

Abstract

Abstract The PT Sunter Lakeside Hotel is a company that operates Sunlake Hotel, a five-star hotel established in 1995. In the face of hospitality industry dynamics and economic fluctuations, financial performance becomes a crucial aspect to ensure business sustainability. Financial analysis is needed to evaluate company health and support strategic decision making. With this research, it aims to evaluate the financial performance of PT Sunter Lakeside Hotel using horizontal and vertical analysis of financial statements for the 2021-2023 period. The data used is secondary data in the form of published financial statements. Descriptive quantitative methods are used to analyze the company's financial trends and structure. The horizontal analysis shows a significant recovery in financial performance in 2023, with a 31.27% increase in revenue and a reversal from a loss to a net profit of IDR2.9 billion. However, there are challenges such as decreased liquidity and fluctuations in receivables. Vertical analysis indicates a shift in focus to long-term investments with an increase in the proportion of non-current assets to 88.98% in 2023, despite a decline in current assets. Short-term liabilities increased sharply, while long-term liabilities decreased, indicating efficient management of liabilities. In conclusion, the company has shown a positive recovery trend, but needs to focus on cash and liability management to maintain financial stability. Keywords: Horizontal Analysis; Vertical Analysis; Financial Performance; Financial Statements Abstrak PT Sunter Lakeside Hotel adalah perusahaan yang mengoperasikan Sunlake Hotel, sebuah hotel bintang lima yang berdiri sejak 1995. Dalam menghadapi dinamika industri perhotelan dan fluktuasi ekonomi, kinerja keuangan menjadi aspek krusial untuk memastikan keberlanjutan bisnis. Analisis keuangan diperlukan untuk mengevaluasi kesehatan perusahaan dan mendukung pengambilan keputusan strategis. Dengan adanya penelitian ini, bertujuan untuk mengevaluasi kinerja keuangan PT Sunter Lakeside Hotel menggunakan analisis horizontal dan vertikal terhadap laporan keuangan periode 2021–2023. Data yang digunakan adalah data sekunder berupa laporan keuangan yang dipublikasikan. Metode kuantitatif deskriptif digunakan untuk menganalisis tren dan struktur keuangan perusahaan. Analisis horizontal menunjukkan adanya pemulihan signifikan pada kinerja keuangan di 2023, dengan peningkatan pendapatan sebesar 31,27% dan pembalikan dari kerugian menjadi laba bersih Rp2,89 miliar. Namun, terdapat tantangan seperti penurunan likuiditas dan fluktuasi piutang. Analisis vertikal mengindikasikan pergeseran fokus ke investasi jangka panjang dengan peningkatan proporsi aset tidak lancar hingga 88,98% di 2023, meskipun aset lancar menurun. Liabilitas jangka pendek meningkat tajam, sedangkan liabilitas jangka panjang berkurang, menunjukkan efisiensi pengelolaan kewajiban. Kesimpulannya, perusahaan telah menunjukkan tren pemulihan yang positif, tetapi perlu fokus pada pengelolaan kas dan kewajiban untuk menjaga stabilitas keuangan. Kata kunci: Analisis Horizontal, Analisis Vertikal, Kinerja Keuangan, Laporan Keuangan