Dyah Cahayasari
Unknown Affiliation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Analisis Kinerja Keuangan Berdasarkan Analisis Rasio pada PT. Jakarta International Hotels & Development Tbk (JIHD) Victoriano Hidayat; Harsana, Livia Christy; Adelly Gabriella; Dyah Cahayasari
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.v4i1.3535

Abstract

Financial statement analysis based on ratio analysis at PT JIHD has many benefits in assessing the risk and economic health of this company. PT JIHD's financial ratios consisting of liquidity, solvency, activity, and profitability ratios are analyzed using financial ratio calculation techniques. The research method used is descriptive quantitative or studying a phenomenon based on numbers. The data used is secondary data in the form of data series obtained from library sources, a quantitative descriptive approach is used in the preparation of this publication. The financial statements of PT JIHD for the period 2020-2023 became the research sample. Based on the results of the study, the financial ratios of PT JIHD in the period 2020 - 2023 showed a poor condition because they were below the industry ratio, but showed growth in a more positive direction. The unfavorable ratio condition is a result of the co-19 pandemic that has hit the world, especially Indonesia. This means that JIHD was able to manage its capital and assets during the pandemic, so that it could survive and slowly recover from these conditions. This also shows JIHD's strong commitment and the implementation of several good policies.
ANALISIS KESADARAN MASYARAKAT PASCA KEGIATAN PEMBERSIHAN OLEH PANDAWARA GROUP DI PANTAI LOJI Muhammad Alfin Gilang; Bagus Sugiarto; Nathaniel Septian Prasmono; Dyah Cahayasari
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.v4i1.3584

Abstract

This study aims to analyze the financial performance of PT Indonesia Paradise by utilizing liquidity and profitability ratios over the 2021-2023 period. The primary issue faced by the company is the declining trend in financial ratios, which could potentially hinder the company's operational sustainability. A quantitative approach was employed in this research, with secondary data obtained from financial statements PT Indoenesia Paradise such as balance sheets and income statements, complemented by a literature review. The data were analyzed using descriptive analysis and financial ratio analysis methods using Microsoft exel. The results indicate significant declines in liquidity ratios, including the current ratio, quick ratio, and cash ratio, particularly in 2023, which fell below industry standards. Similarly, profitability ratios such as net profit margin and return on equity showed a downward trend, reflecting reduced efficiency in generating profits. These trends highlight challenges in maintaining financial stability and operational performance. The study concludes that PT Indonesia Paradise needs to improve its cash management, enhance cost control measures, and adopt more effective operational strategies. These steps are critical to reversing the downward trends, improving financial performance, and ensuring the company's long-term sustainability in a competitive industry.