Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Jurnal Mutiara Ilmu Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Desfi Dwi Sulistyana
Unknown Affiliation
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Analisis Laporan Keuangan: Analisis Rasio Terhadap 4 Perusahaan Makanan Dan Minuman Yang Tercatat Di Bei Desfi Dwi Sulistyana; Erinda Aprilia Puspitasari; Mei Liana Rofilia Sari; Rr Adzkia Larasati Meyrizky; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2606

Abstract

This research was conducted to show and analyze the financial ratios of 4 companies in the food and beverage sector, namely PT. Diamond Food Indonesia Tbk., PT. Ultrajaya Milk Industry & Trading Company Tbk., PT. Indospring Tbk, & PT. Coca Cola Tbk. during the period 2020 to 2022 to see how the company will perform in the future. The type of research carried out is descriptive research using data analysis, namely financial ratio analysis. Research was also carried out through the official website of the Indonesian Stock Exchange (BEI). The data source used is secondary data. The data collection technique in this research is documentation. The results of this financial ratio analysis will consist of liquidity ratios, solvency ratios, activity ratios and profitability ratios
Analisis Laporan Keuangan: Analisis Rasio Terhadap 4 Perusahaan Makanan Dan Minuman Yang Tercatat Di Bei Desfi Dwi Sulistyana; Erinda Aprilia Puspitasari; Mei Liana Rofilia Sari; Rr Adzkia Larasati Meyrizky; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2606

Abstract

This research was conducted to show and analyze the financial ratios of 4 companies in the food and beverage sector, namely PT. Diamond Food Indonesia Tbk., PT. Ultrajaya Milk Industry & Trading Company Tbk., PT. Indospring Tbk, & PT. Coca Cola Tbk. during the period 2020 to 2022 to see how the company will perform in the future. The type of research carried out is descriptive research using data analysis, namely financial ratio analysis. Research was also carried out through the official website of the Indonesian Stock Exchange (BEI). The data source used is secondary data. The data collection technique in this research is documentation. The results of this financial ratio analysis will consist of liquidity ratios, solvency ratios, activity ratios and profitability ratios
Pengaruh Fundamental Makro, Kinerja Keuangan, Struktur Modal, Konservatisme Akuntansi dan Struktur Kepemilikan terhadap Manajemen Laba pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Desfi Dwi Sulistyana; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i2.3746

Abstract

This study aims to determine the effect of macro fundamentals, financial performance, capital structure, accounting conservatism, and ownership structure on earnings management. This study was conducted on pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2019-2023. The number of samples used in this study was 11 companies with a purposive sampling method. Hypothesis testing in this study uses analysis on the Smart-PLS application with the Outer Model and Inner Model tests. The results of this study indicate that macro fundamentals, financial performance, capital structure, accounting conservatism, and ownership structure do not have a significant effect on earnings management. Macro fundamentals do not have a significant effect on financial performance. Macro fundamentals do not have a significant effect on capital structure. Financial performance has a significant effect on capital structure. Macro fundamentals, capital structure, and ownership structure do not have a significant effect on accounting conservatism. Financial performance has a significant effect on accounting conservatism. Macro fundamentals and financial performance do not have a significant effect on ownership structure.
SISTEM INFORMASI AKUNTANSI: PERANAN PROGRAM ACCURATE DALAM PENGENDALIAN PERSEDIAAN BARANG DAGANG Desfi Dwi Sulistyana; Rista Intan Permata Sari; Nia Nur Yanti Agustin; Irda Agustin Kustiwi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i1.653

Abstract

Dengan kejadian yang terjadi saat ini, kita diharapkan untuk menyelesaikan segala jenis pergerakan di web. Apalagi dengan aplikasi di bidang pembukuan yang saat ini semakin disempurnakan. Penggunaan sistem data pembukuan sangat penting bagi organisasi besar dan usaha kecil dan menengah (UKM). Karena dengan hadirnya kerangka data pembukuan, banyak organisasi dapat dengan tepat menangani semua stok produk yang ada dan aktif. Sayangnya, organisasi tidak menerapkan kerangka data pembukuan ini karena berbagai faktor. Akibatnya, munculnya variasi stok antara pencatatan fisik dan pembukuan menghadirkan banyak tantangan bagi bisnis. Sebelumnya sebenarnya banyak yang menggunakan input data manual menggunakan aplikasi Microsoft Success. Dengan demikian pembuatnya melakukan suatu kerangka kerja khususnya pada stok produk dengan mengubah kerangka kerja dari yang benar-benar menggunakan aplikasi Microsoft Succeed menjadi aplikasi Exact secara akurat sehingga dapat meminimalisir kesalahan dalam penginputan informasi, dengan alasan agar Keunggulan dari aplikasi Precise adalah dapat memasukkan informasi secara konsekuen dan dapat mempermudah organisasi dalam memasukkan informasinya.
Co-Authors Cholis Hidayati Cholis Hidayati, Cholis Erinda Aprilia Puspitasari Hwihanus Hwihanus Kustiwi, Irda Agustin Mei Liana Rofilia Sari Nia Nur Yanti Agustin Rista Intan Permata Sari Rr Adzkia Larasati Meyrizky