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All Journal Penentuan harga obligasi dan teori tingkat bunga JURNAL LENTERA AKUNTANSI Jurnal Akuntansi dan Keuangan Jurnal Abdi Masyarakat Humanis Mutiara: Multidiciplinary Scientifict Journal Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan KINERJA : Jurnal Ekonomi dan Bisnis
Cahyasari, Dyah
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences

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Pengaruh Perubahan Perilaku Keuangan Generasi Z Di Indonesia Selama Pandemi Covid-19 Cahyasari, Dyah; Prihatni, Rida
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol. 7 No. 2 (2024): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skt.v7i2.30748

Abstract

This study aims to examine and analyze the impact of financial literacy and financial technology on financial behavior in students at public and private universities. The population in this study used students in the z generation category at State Universities (PTN) and Private (PTS) throughout Indonesia. The sample used was 124 students, using a purposive sampling technique with several. The type of data used is primary with a questionnaire data collection technique in the form of a google form. This study uses Structural Equation Modeling (SEM) with Partial Least Squares (PLS) 3.2.9 software. to process data. The results of the study partially show that: (1) Digital payments have no effect on financial behavior, (2) Digital payments have a positive effect on financial literacy, (3) Financial literacy has a positive effect on financial behavior, (4) Digital payments have an indirect positive effect on financial behavior through financial literacy as a mediating variable.  
Meningkatkan Omset Penjualan UMKM Desa Rancagong Melalui Rebranding dan Digitalisasi Cahyasari, Dyah; Putri, Angelia Shavira; Rahima, Ariana
Jurnal Abdi Masyarakat Humanis Vol. 5 No. 2 (2024): Jurnal Abdi Masyarakat Humanis
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jamh.v5i2.39706

Abstract

Pengabdian ini bertujuan: (1) turut berkontribusi dalam membantu rebranding beberapa UMKM, guna mengupdate identitas usaha; (2) digitalisasi UMKM, guna meningkatkan layanan pesan antar makanan lebih cepat dan efektif sampai ke tangan pelanggan; (3) sosialisasi pembuatan anggaran dan digitalisasi pencatatan laporan keuangan. Adapun solusi yang ditawarkan oleh tim KKN meliputi: (1) pembuatan ulang banner atau spanduk beberapa unit UMKM; (2) pendaftaran akun Go-Food untuk layanan antar; (3) penggunaan sistem kasir online untuk pencatatan laporan keuangan. Metode yang digunakan adalah persiapan, pelaksanaan, dan penyerahan hasil kepada pelaku UMKM dan disaksikan oleh pemerintah setempat, sebagai bukti program kerja telah terselesaikan. Kegiatan Kuliah Kerja Nyata (KKN) ini berjalan sangat baik, berkat kerjasama semua pihak yang terlibat di dalamnya. Melalui bantuan pengabdian ini, UMKM dapat memaksimalkan penjualannya dan mampu meningkatkan pendapatan UMKM. Kesimpulan dari kegiatan KKN ini, membantu mengembangkan unit UMKM Desa Rancagong, sehingga para pelaku usaha mampu bersaing dalam mempromosikan produk dan meningkatkan omset penjualan.
Analisis Rasio Laporan Keuangan Dalam Menilai Kinerja Keuangan Pada PT. Ciputra Development Tbk Periode 2021-2023 Candra, Audrey; Jayanti, Elisabeth; Syabina, Zahra; Cahyasari, Dyah
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.519

Abstract

Sebagai salah satu perusahaan properti terkemuka di Indonesia, PT. Ciputra Development Tbk menghadapi tantangan eksternal seperti fluktuasi ekonomi dan persaingan industri, serta tantangan internal terkait dengan manajemen arus kas dan efisiensi aset. Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan untuk periode 2021–2023 dengan menggunakan pendekatan kuantitatif deskriptif melalui pengolahan data dari laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa rasio likuiditas dikategorikan baik, rasio solvabilitas cukup kuat meskipun perlu mengurangi ketergantungan terhadap utang, dan rasio profitabilitas menunjukkan kinerja positif dengan Net Profit Margin yang melebihi standar industri, meskipun Return on Investment dan Return on Equity mengalami penurunan. Namun, rasio aktivitas menunjukkan efisiensi aset yang rendah dibandingkan dengan standar industri. Secara keseluruhan, PT. Ciputra Development Tbk menunjukkan kinerja yang kuat dalam likuiditas dan profitabilitas, namun perlu meningkatkan efisiensi pengelolaan aset untuk menjaga daya saing dan kesuksesan jangka panjang. Penelitian ini diharapkan dapat memberikan wawasan strategis bagi manajemen dalam menghadapi tantangan dan memperkuat posisi perusahaan di sektor properti.
ANALISIS MENGUKUR KINERJA KEUANGAN BERDASARKAN RASIO KEUANGAN PADA PT AIRASIA PERIODE 2021-2023 Priscilla Austin; Liphing Gunawan; Gavrila, Lukas; Cahyasari, Dyah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i1.3641

Abstract

This study examines the financial performance of PT AirAsia Indonesia Tbk from 2021 to 2023 using a quantitative approach, focusing on liquidity, solvency, activity, and profitability ratios. The research aims to analyze the company’s financial statements to monitor its economic development over time. The findings reveal challenges in liquidity, with ratios such as Current Ratio (CR), Quick Ratio (QR), and Cash Ratio (CAR) consistently below industry standards. Solvency ratios show high debt dependency and negative equity, signaling financial instability. Conversely, activity ratios like Fixed Asset Turnover Ratio (FATR) and Inventory Turnover Ratio (ITR) demonstrate efficient asset utilization, although the Working Capital Turnover Ratio (WCTR) remains negative, indicating inefficiencies. Profitability ratios, including Net Profit Margin (NPM), Return on Investment (ROI), and Return on Equity (ROE), highlight declining trends and suboptimal performance. This research underscores the importance of financial analysis in understanding company performance and provides insights for improving financial management to ensure long-term sustainability and competitiveness. Data were obtained from secondary sources, specifically financial reports from 2021 to 2023, and analyzed systematically to ensure objective and accurate results.
PERAN LIKUIDITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PT. HOTEL SAHID JAYA INTERNASIONAL TBK. Cahyasari, Dyah; Koli, Maria Olympia Chyara
Kinerja Vol 7 No 02 (2024): Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v7i02.4450

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas dan aktivitas terhadap profitabilitas pada PT. Hotel Sahid Jaya Internasional Tbk. selama periode 2020–2022. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis data deskriptif dan kausal, berdasarkan data sekunder yang diperoleh dari laporan keuangan perusahaan. Variabel yang dianalisis mencakup likuiditas (Current Ratio, Quick Ratio, Cash Ratio), aktivitas (Receivable Turnover, Fixed Asset Turnover, Total Asset Turnover), dan profitabilitas (Net Profit Margin, Return on Investment, Return on Equity). Hasil penelitian menunjukkan bahwa likuiditas perusahaan berada dalam kondisi beragam. Current Ratio stabil di atas rasio industri, namun Quick Ratio dan Cash Ratio masih rendah. Rasio aktivitas menunjukkan tren peningkatan, tetapi belum mencapai standar industri, mencerminkan efisiensi operasional yang masih perlu ditingkatkan. Rasio profitabilitas berada pada tingkat negatif selama tiga tahun terakhir, meskipun mengalami perbaikan pada tahun 2022.
Liquidity and Activity Analysis on Profitability at PT Eastparc Hotel TBK 2019-2021 (Pandemic Conditions) Mandasari, Rhea; Kalalo, Fabiola; Jaklin, Vanessa; Wulandari, Islamiati; Cahyasari, Dyah
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.
FAKTOR PENENTU KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA GENERASI MILENIAL DI INDONESIA Cahyasari, Dyah; Michael, Michael
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.813

Abstract

This study aims to determine the effect of tax knowledge, tax services, and tax digitization on individual taxpayer compliance (WPOP). The population used is the millennial generation who work as private employees. The sample used was 126 employees in the millennial generation category. The sampling technique uses purposive sampling with several criteria, such as: (1) Active private employees in 2019-2023, (2) Has done digital tax reporting, (3) Domiciled in the Greater Jakarta area. The type of data used is primary data, and the collection uses a questionnaire. Partially, the results of the study show that the tax knowledge variable has a negative effect on taxpayer compliance, the tax service variable has a positive effect on taxpayer compliance, while the tax digitization variable has no effect on taxpayer compliance.Keywords: Tax Service, Tax Knowledge, Tax Digitization, Tax Compliance Behavior
Co-Authors Candra, Audrey Gavrila, Lukas Jaklin, Vanessa Jayanti, Elisabeth Kalalo, Fabiola Koli, Maria Olympia Chyara Liphing Gunawan Mandasari, Rhea Michael Michael Priscilla Austin Putri, Angelia Shavira Rahima, Ariana Rida Prihatni Syabina, Zahra Wulandari, Islamiati