Jurnal Ilmiah Raflesia Akuntansi
Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi

Analisa Kinerja Penjualan Berdasarkan Rasio Ekonomi, Efiseinsi Dan Efektifitas Pada PT Mega Prabu Mandiri Prabumulih

Kumala iskandari, Ghovinda (Unknown)
Herlin (Unknown)
Astuti, Kamelia (Unknown)



Article Info

Publish Date
31 Oct 2025

Abstract

The study aims to analyze the sales performance of PT Mega Prabu Mandiri based on three main indicators, namely economic ratio, efficiency, and effectiveness, during 2023 to 2024. The method used in this study is a descriptive quantitative approach with secondary data in the form of budget reports and the realization of company income and expenses. The results of the study indicate that the company's economic ratio in 2023 was 122% and increased to 133% in 2024. This value indicates that expenditures exceeded the budget, so the company was not operating economically. Meanwhile, the efficiency ratio decreased from 85% in 2023 to 83% in 2024, indicating an increase in efficiency in the use of operational costs. The effectiveness ratio was recorded at 124% in 2023 and increased to 126% in 2024, indicating that the company successfully exceeded its predetermined sales targets.

Copyrights © 2025






Journal Info

Abbrev

JIRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...