Claim Missing Document
Check
Articles

Found 8 Documents
Search

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.
Pengaruh Biaya Promosi Terhadap Penjualan pada PT Bukit Uluwatu Villa Tbk Brigitta Elgiva; Junita Vany; Kharis Aldo Kilapong; Daniel Jehovah; Dyah Cahyasari
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 4 (2023): Desember 2023
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v2i4.2985

Abstract

This research aims to assess the influence of promotional expenses on sales. The population focus of this study is the quarterly financial reports from PT Bukit Uluwatu Villa Tbk. The analyzed data includes information from the company's financial statements and profit and loss reports. Sample selection was carried out using a non-random (non-probability sampling) approach, applying purposive sampling methods. The sample consists of 35 quarterly financial reports covering the period from 2015 to 2023. The analysis process employed simple regression analysis using the SPSS statistical software. The promotional expense variable is measured by the total promotional expenses, while the sales variable is measured by total sales. This research provides valuable insights for PT Bukit Uluwatu Villa Tbk to optimize their marketing strategies, considering the importance of managing promotional expenses to enhance future sales outcomes. The analysis results indicate a significant influence of the promotional expense variable on sales at PT Bukit Uluwatu Villa Tbk. In other words, promotional expenses play a crucial role in influencing the company's sales performance.
Analisis Digital Marketing dalam Pendapatan Hotel Fame Gading Serpong Christopher Deo; Gabriel Wira; Satria Putranto; Dyah Cahyasari
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 4 (2023): Desember 2023
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v2i4.2994

Abstract

Digital marketing is experiencing revolutionary changes along with technological developments in the digital era. This research aims to analyze the impact of digital marketing strategies on the income of the Fame Gading Serpong Hotel, Tangerang Regency. In the context of significant transformation in the hotel industry due to technology and changing consumer trends, this research identifies the strategic role of digital marketing in increasing the competitiveness of Hotel Fame Gading Serpong. This research method uses a qualitative approach with a focus on documentation, interviews and digital marketing analysis at the hotel. Data was collected through interviews with hotel management and visitors who are experienced in digital marketing. Purposive sampling technique was used to select samples that provide in-depth insight into digital marketing strategies. The aim of this research is to analyze the income of the Fame Gading Serpong Hotel generated through digital marketing, as well as exploring the effectiveness of this strategy in attracting visitors. This research also aims to provide practical guidance for similar hotels in implementing digital marketing strategies that are efficient and responsive to market changes. The research results show that Hotel Fame Gading Serpong has successfully implemented an integrated digital marketing strategy, involving social media, official website and online campaigns. The positive impact can be seen in increasing awareness and the number of visitors, which in turn contributes to increasing hotel revenue.
Analisis Target Market dan Marketing Mix 4p dalam Meningkatkan Volume Penjualan Restoran HongKongBay, Gading Serpong Nelvina Ruth; Jennie Calosa; Sherlen Frelinsia Goh; Vivian Wijaya; Dyah Cahyasari
TOBA: Journal of Tourism, Hospitality, and Destination Vol. 2 No. 4 (2023): November 2023
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/toba.v2i4.2951

Abstract

This research is research regarding increasing sales volume based on the target market and 4P marketing mix at the Hong Kong Bay restaurant, Gading Serpong. The target market and 4P marketing mix implemented by Hong Kong Bay restaurants are in accordance with the target market. However, there are still several shortcomings in the 4P marketing mix because this restaurant is a new restaurant that opened at the end of 2022. The aim of the research is to analyze the target market and 4P marketing mix in increasing the sales volume of the Hong Kong Bay restaurant. This research was conducted using descriptive qualitative methods, with the data collection process carried out through interviews, observation and documentations. The results of this research indicate that the implementation of the 4P target market and marketing mix in Hong Kong Bay restaurants has not been implemented optimally and is still in the development stage and increasing sales volume.
Analisis Faktor-Faktor Internal yang Mempengaruhi Pendapatan Restorant Citranoodle+ Benaya Dustin; Carolyn Natalia; Alvin Alexis; Genesis Charitos; Dyah Cahyasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1300

Abstract

The business landscape in Tangernag Regency has experienced significant growth compared to before due to the Covid-19 pandemic. The development of business opportunities in an area can increase the income and economy of that area. The accommodation and food and beverage provider business sector is one of the sectors that contributes to economic growth in Tangerang Regency, especially in the Gading Serpong, BSD and surrounding areas. Citra Noodle+ is a business that sells noodles in the Gading Serpong area. The aim of the research is to look for factors that can influence CitraNoodle+’s income. Primary data wa obtained using interview and observation methods, with secondary data obtained through a literature review.