Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen Al-Manar Journal of Accountancy and Business Studies
Meilan Sri Despitra
Universitas Muhammadiyah Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisa Prestasi dengan Perspektif Manajemen: StudiKasus pada PT. Yelooo Integra Datanet Tbk (Yelo) Tahun 2021-2023 Meilan Sri Despitra; Raifan Wahyu Satria; Zahwa Aulia; Zul Azmi
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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Abstract

This article aims to examine the financial performance of PT. Yelooo Integra Datanet Tbk (YELO) during the 2021–2023 period from a managerial point of view. The analysis centers on the company’s operational aspects, resource management, and profitability. The data were sourced from the annual reports available on the company’s official website:https://passpod.com/id/companyinfo/id-- ee66d940-6aea-1e9ac1cc192823746af. The results of the analysis show notable fluctuations in financial performance. In 2021, YELO recorded a net profit of Rp14.66 billion, supported by post-pandemic economic recovery. However, in 2022, although revenue rose sharply to Rp1.56 trillion, net profit declined significantly to Rp345 million. The negative trend continued into 2023 with a net loss of Rp489 million, despite revenue still reaching Rp771 billion. The decline in profitability and solvency ratios over the past three years indicates cost structure pressures, mainly due to rising cost of goods sold and operating expenses. From a managerial perspective, this situation calls for the implementation of efficiency measures and cost restructuring to maintain business sustainability. This study is expected to serve as an evaluative reference on the effectiveness of previously implemented managerial policies and as a foundation for developing future financial strategies.
Financial Reporting and Disclosure terhadap Kualitas Informasi Keuangan: A Systematic Literature Review Meilan Sri Despitra; Hafidatul Husna; Raifan Wahyu Satria; Rifna Anggraini
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1383

Abstract

This study aims to analyze the role of financial reporting and disclosure in improving the quality of financial information. Using a descriptive qualitative approach using the Systematic Literature Review (SLR) method, an analysis of 26 international journal articles published between 2020 and 2026 was conducted. The literature selection process referred to the PRISMA guidelines to ensure that the identification, screening, eligibility, and inclusion stages were carried out systematically and transparently. The results show that financial reporting and disclosure generally contribute positively to increasing transparency, reducing information asymmetry, and strengthening investor confidence in financial reports. However, this influence is not always consistent because it is influenced by the quality of disclosure, company characteristics, and applicable regulatory conditions. Furthermore, earnings quality, value relevance, and conservatism have been shown to play a significant role in improving the quality of financial information, although their effectiveness depends on both internal and external factors of the company.                                                   
Co-Authors Azmi, Zul Hafidatul Husna Raifan Wahyu Satria Rifna Anggraini Zahwa Aulia