Article Per Year (5 Year)
p-Index From 2020 - 2025
0.702
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan
Dyah Cahyasari
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 4 Documents
Search

 1 
Analisis Efisiensi dan Efektivitas Keuangan Berdasarkan Analisis Rasio pada PT Eastparc Hotel Tbk Benjiro Stevano Lepar; Brandon Gregorius Fandra; Darren Owen Cornelius; Dyah Cahyasari
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.v4i1.3529

Abstract

Financial statements are an essential part of a company for conducting its operational activities. There are several reasons why these financial statements are important to prepare. One reason is to obtain information for assessing the performance of a company. Financial statements typically employ ratio analysis, such as Liquidity Ratios, Solvency Ratios, Activity Ratios, and Profitability Ratios. This ratio analysis provides a clearer picture of the company's financial position and its ability to meet short-term and long-term obligations. This journal contains calculations regarding the financial statements of PT Eastparc Hotel Tbk using ratio analysis from 2020 to 2023. The analysis indicates that PT Eastparc Hotel Tbk exhibits financial conditions that require improvement in several areas, particularly in terms of liquidity, which has not fully met industry standards. Other aspects also need to be addressed, as these ratios reflect the overall performance of the company and can potentially influence management and investor decisions in the long term.
Analisis Laporan Keuangan PT Garuda Indonesia Menggunakan Metode Horizontal dan Vertikal untuk Menilai Kinerja Keuangan Sharon Victoria Chendra; Eugenia Laeticia; Keisya Alayah Putri; Dyah Cahyasari
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.v4i1.3568

Abstract

This study assesses the financial performance of PT Garuda Indonesia from 2021 to 2023 through a quantitative analysis of its published financial statements during this period. The study, conducted using quantitative methods, examined all published financial statements of PT Garuda Indonesia within this timeframe. Specifically using vertical and horizontal analytic methods in analyzing the financial health of the company. By analyzing the company’s published financial statements, the study aims to provide insights into its financial health. Despite starting with a negative equity position, PT Garuda Indonesia displayed remarkable financial improvements, particularly in 2022 and 2023. The company successfully increased its net profit, streamlined asset utilization, and achieved a substantial reduction in liabilities. However, certain accounts, such as trade debt, showed fluctuations throughout the analyzed period, reflecting the challenges of navigating the dynamic aviation industry. Despite these variations, the overall trend indicates sound financial management and resilience in adapting to an ever-changing market environment. These findings highlight PT Garuda Indonesia's commitment to financial recovery and sustainable growth, demonstrating its ability to overcome adversity and strengthen its position within the competitive aviation sector.
Analisis Rasio pada Kinerja Keuangan PT. Bakrieland Development Tbk Lionel Justin; Matthew Tristan Afrianto; Marchellino Nathanael; Dyah Cahyasari
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.v4i1.3628

Abstract

This study aims to analyze the financial performance of PT Bakrieland Development Tbk. during the period 2020-2023 using the financial ratio approach. The main focus of this study is on the analysis of liquidity, solvency, profitability, and activity, by highlighting the use of cash flow statements as a tool to evaluate the company's financial condition. The results showed significant improvements in some aspects of the company's finances, such as an increase in the Quick Ratio, Net Profit Margin, and Return on Investment in recent years. However, some challenges are still found, especially in maintaining stable short-term liquidity and long-term debt management. In terms of solvency ratios, the company managed to reduce its dependence on debt, although fluctuations remained in the Debt to Equity Ratio. On the activity side, improved efficiency is reflected in the Fixed Asset Turnover and Inventory Turnover ratios, indicating better management of fixed assets and stock. This study highlights the importance of efficient cash flow management to maintain business continuity and competitiveness in the property sector. The findings provide strategic recommendations for companies to improve financial management and operational efficiency in the face of dynamic market challenges.
Analisis Laporan Keuangan Kinerja dan Pertumbuhan dalam Industri Perhotelan dengan Metode Analisis Vertikal dan Horizontal pada PT Hotel Sahid Jaya Internasional Jacklyn Gunadi; Emelien Patricia Ivada; Gisela Olga Kurniawan; Dyah Cahyasari
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.v4i1.3697

Abstract

This study aims to analyze the financial performance of PT Hotel Sahid Jaya International for the period 2020-2023 using vertical and horizontal analysis methods. Vertical analysis evaluates the contribution of each financial statement component to total revenue, while horizontal analysis examines year-over-year growth and performance changes. The findings reveal that, despite significant revenue growth, profitability has consistently declined due to high operational expenses and an increase in the cost of goods sold. Furthermore, the company’s assets have shown a steady decline, marked by a shift in the contribution between current and non-current assets. On the other hand, long-term liabilities have decreased, reflecting better-managed liabilities, while equity remains stable, supported by an increase in retained earnings. Overall, the study highlights critical challenges faced by the company, particularly the shrinking profit margins, underscoring the need for more efficient cost management and operational optimization. Additionally, improving asset and liability management is essential to maintain liquidity and ensure business sustainability. These insights provide valuable guidance for management in formulating strategic decisions to sustain competitiveness and improve financial performance in the hospitality industry. By implementing effective strategies, the company is expected to overcome existing challenges and strengthen its market position. This research contributes not only to understanding the financial dynamics of the company but also offers practical recommendations for long-term growth and resilience in the ever-competitive hospitality sector.
Co-Authors Benjiro Stevano Lepar Brandon Gregorius Fandra Darren Owen Cornelius Emelien Patricia Ivada Eugenia Laeticia Gisela Olga Kurniawan Jacklyn Gunadi Keisya Alayah Putri Lionel Justin Marchellino Nathanael Matthew Tristan Afrianto Sharon Victoria Chendra