Jurnal Akuntansi dan Keuangan
Vol. 4 No. 1 (2025): Januari 2025

Analisis Laporan Keuangan Kinerja dan Pertumbuhan dalam Industri Perhotelan dengan Metode Analisis Vertikal dan Horizontal pada PT Hotel Sahid Jaya Internasional

Jacklyn Gunadi (Unknown)
Emelien Patricia Ivada (Unknown)
Gisela Olga Kurniawan (Unknown)
Dyah Cahyasari (Unknown)



Article Info

Publish Date
25 Jan 2025

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.

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Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...