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All Journal AKSELERASI: Jurnal Ilmiah Nasional Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Aplikasi Perpajakan
Mujiyani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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ANALISIS KINERJA KEUANGAN PADA SECTOR INDUSTRI MANUFAKTUR DALAM BIDANG MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ( PERIODE 2016–2020 ) Mujiyani; Kristi Oktaviani
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 1 No. 3 (2021): Oktober : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (890.247 KB) | DOI: 10.55606/jurimbik.v1i3.48

Abstract

This study aims to determine the company's performance is assessed based on the analysis of financial ratios. This study uses a descriptive type of research. The ratios used in this research are Current Ratio, Quick Ratio, Debt to Asset Ratio, Debt to Equity, Fixed Assets Turnover, Total Assets Turnover, Net Profit Margin, and Return on Assets. The results showed that the financial performance of the three companies assessed from the level of liquidity showed that they were in good condition. The solvency level shows that 2 out of 3 companies are in fairly good condition and 1 company is in a bad condition. The level of activity that the three companies show is not good. The level of activity shows that the company has not carried out the company's operations efficiently so that it is in an unfavorable condition. The level of profitability shows that the three companies are in a bad condition because they are still not able to make a profit.
ANALISIS COST VOLUME PROFIT (CVP) DALAM UPAYA MERENCANAKAN LABA (STUDI KASUS PADA BUSINESS UNIT INDOOR AIR QUALITY PT XYZ) Sudaryono; Darmawati, Sri Sapto; Mujiyani; Mulatsih
AKSELERASI: Jurnal Ilmiah Nasional Vol 6 No 2 (2024): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

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Abstract

Penelitian ini bertujuan Untuk mengetahui dan menganalisis perencanaan laba dengan menggunakan analisis Cost Volume Profit (CVP) pada Business Unit Indoor Air Quality (BU IAQ) PT XYZ. Metode analisis data yang digunakan penelitian ini adalah deskriptif. Jenis data yang digunakan adalah data kuantitatif dengan sumber data sekunder yang diperoleh dari informasi laporan keuangan tahunan pada Business Unit Indoor Air Quality (BU IAQ) dari tahun 2019-2022. Teknik penentuan sampel dalam penelitian ini menggunakan elemen-elemen yang terdapat pada analisis Cost Volume Profit yang diantaranya Contribution Margin, Break Even Point, Margin of Safety, serta analisis target laba menggunakan metode Least Square. Hasil penelitian menunjukkan bahwa Dalam konteks PT XYZ, efisiensi pengolahan biaya masih menjadi tantangan, terutama dalam mengendalikan biaya variabel yang sering mengalami peningkatan setiap periodenya. Meskipun biaya tetap menurun, perusahaan perlu fokus pada pengurangan biaya variabel untuk meningkatkan laba. Strategi perencanaan laba tahun 2023 mencakup peningkatan penjualan melalui strategi pemasaran yang berfokus pada kepuasan pelanggan dan kualitas produk. Peningkatan dan pemertahanan pelanggan baru menjadi kunci dalam meningkatkan produksi dan kinerja perusahaan. Analisis Cost Volume Profit (CVP) akan mempermudah manajer dalam mengevaluasi pengaruhnya pada perubahan biaya variabel maupun tetap terhadap total biaya, volume penjualan, dan laba, yang esensial untuk pengambilan keputusan dalam mencapai target penjualan yang menguntungkan dan menghindari risiko kerugian.
Analisis Financial Distress dengan Menggunakan Metode Altman (Z-Score) dan Springate (S-Score) pada PT. Fast Food Indonesia Tbk Utami, Budi; Mujiyani; Erna Kustyarini; Sri Sapto Darmawati
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.490

Abstract

The purpose of this research is to analyze the potential financial distress of PT. Fast Food Indonesia Tbk for the period 2022–2024. The analytical method applied in this research is descriptive quantitative analysis. The data used are secondary data in the form of annual financial statements for the period 2022–2024 obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the official website of PT. Fast Food Indonesia Tbk (www.kfcku.com). The analytical tools used are four ratios of the Altman (Z-Score) and Springate (S-Score) models. The results show that the financial distress analysis using the Altman (Z-Score) model for PT. Fast Food Indonesia Tbk in the period 2022–2024 indicates Z < 1.1, which reflects a condition of “financial distress.” Meanwhile, the analysis using the Springate (S-Score) model shows S<0,862 which also reflects a condition of “financial distress”. Then, the accuracy level of this study shows that the Altman model has an accuracy rate of 100% and the Springate model also 100%.
Co-Authors Budi Utami Erna Kustyarini Kristi Oktaviani Mulatsih Sri Sapto Darmawati Sudaryono