Claim Missing Document
Check
Articles

Found 3 Documents
Search

Financial Performance Analysis Using Financial Ratios At PT Diamond Food Indonesia Tbk Dewi Arum Lestari; Achmad Wicaksono; Ferdiana Tri Pramesari
International Economic and Finance Review Vol. 3 No. 1 (2024): INTERNATIONAL ECONOMIC AND FINANCE REVIEW (IEFR)
Publisher : Sekolah Tinggi Ekonomi dan Perbankan Islam Mr. Sjafruddin Prawiranegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56897/iefr.v3i1.45

Abstract

The purpose of this research is to analyse the financial performance of PT Diamond Food Indonesia Tbk during the period from 2020 to 2022 using financial ratio analysis, including liquidity, solvency, profitability, and activity ratios. The method employed in this research is quantitative descriptive method with data collection conducted through documentation and literature study. The data analysed are derived from secondary data sources, namely the annual financial reports for the period 2020 to 2022 obtained from the official website of the Indonesia stock Exchange. The research findings indicate that the financial performance of PT Diamond Food Indonesia Tbk. is considered “Very Good” based on liquidity and solvency ratios. However, the company’s financial performance is deemed “Less Favourable” based on profitability and activity ratios.
ANALYSIS OF COGS CALCULATIONS USING THE FULL COSTING METHOD IN KYKA MSMEs: Analisis Perhitungan HPP Dengan Metode Full Costing Pada UMKM KYKA Tantri risda; Dian Fahriani; Rif’atul Choiriyyah; Dewi Arum Lestari; Alifiana Rahmawati; Muhammad Raffi Mirza
TALI JAGAD JOURNAL Vol. 1 No. 2 (2023): TALIJAGAD
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.tjj.2023.01.08

Abstract

Cost of Production is a number of costs incurred to process raw materials into finished products that are ready to be sold. There are 17 eating places that sell the best-selling crispy bananas in Sidoarjo. So, in order to remain competitive, KYKA MSME players must be able to create prices that are considered reasonable by consumers and of course do not cause losses by using appropriate calculations. Determining the Cost of Goods Production at KYKA MSMEs uses the full costing method in determining the selling price, because the full costing method takes into account all components of the production budget. The full costing method provides more accurate and precise calculation results, so it can be used to improve business at KYKA MSMEs. This research aims to find out how KYKA MSMEs calculate the cost of production. This research is a type of qualitative research. The results of calculating the cost of goods manufactured by MSME KYKA using the full costing method have a difference of 55,332 and 1,229.6 for each package. The research results show that by using the full costing method the price determination obtained is more precise and accurate.
Pendampingan Pemadanan NIK-NPWP di Mall Sidoarjo Achmad Wicaksono; Dewi Arum Lestari; Diana Sharfina; Rif'atul Choiriyyah; Anindita Putri Novinda; Atika Muhfida Hanum; Aida Fitria; Siti Nur Syarif`ah
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 2 No 2 (2023): Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v2i2.65

Abstract

Pendampingan ini bertujuan untuk membantu Wajib Pajak dalam melakukan pemadanan NIK-NPWP di Mall Sidoarjo. Pengabdian dilakukan dengan memberikan pelayanan langsung kepada para wajib pajak yang datang di Mall Sidoarjo melalui sosialisasi dan asistensi yang dilakukan oleh petugas KPP Pratama Sidoarjo Selatan dibantu oleh tim Relawan Pajak. Kegiatan pengabdian dilakukan selama dua bulan, yaitu bulan Februari dan bulan Maret 2023. Implikasi dari hasil kegiatan ini diharapkan dapat menjadi panduan bagi pihak terkait dalam mengembangkan inisiatif serupa untuk meningkatkan pelayanan dan keterlibatan masyarakat dalam transformasi digital di bidang administrasi publik. Hasil kegiatan ini menunjukkan bahwa mayoritas Wajib Pajak yang datang merasa terbantu dalam melakukan proses pemadanan NIK-NPWP. Hasil pengabdian ini mencakup peningkatan kesadaran masyarakat akan pentingnya pemadanan NIK-NPWP terletak pada keakuratan dan keandalan data yang dimiliki oleh pemerintah dan lembaga keuangan. Dengan memastikan bahwa data kependudukan dan data perpajakan saling terintegrasi, diharapkan dapat memberikan dampak positif terhadap efisiensi administratif, peningkatan kepatuhan perpajakan, dan pelayanan masyarakat secara keseluruhan, penguatan kapasitas petugas terkait, dan percepatan proses administratif.