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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Yayasan Pendidikan Penelitian Pengabdian Algero
ISSN : 28100735     EISSN : 2809851X     DOI : https://doi.org/10.54259/akua
Core Subject : Economy,
Economics, Econometrics & Finance
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 mempublikasikan hasil penelitiannya di bidang akuntasi dan keuangan. AKUA mengundang manuskrip tentang berbagai topik selain bidang fungsional akuntansi dan keuangan, seperti: pasar sekuritas, akuntansi manajemen, sistem informasi akuntansi, audit, perpajakan dan berbagai topik yang relevan dalam bidang akuntansi dan keuangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 201 Documents
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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 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 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 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.
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 MENGUKUR KINERJA KEUANGAN BERDASARKAN RASIO KEUANGAN PADA PT AIRASIA PERIODE 2021-2023 Priscilla Austin; Liphing Gunawan; Gavrila, Lukas; Cahyasari, Dyah
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.v4i1.3641

Abstract

This study examines the financial performance of PT AirAsia Indonesia Tbk from 2021 to 2023 using a quantitative approach, focusing on liquidity, solvency, activity, and profitability ratios. The research aims to analyze the company’s financial statements to monitor its economic development over time. The findings reveal challenges in liquidity, with ratios such as Current Ratio (CR), Quick Ratio (QR), and Cash Ratio (CAR) consistently below industry standards. Solvency ratios show high debt dependency and negative equity, signaling financial instability. Conversely, activity ratios like Fixed Asset Turnover Ratio (FATR) and Inventory Turnover Ratio (ITR) demonstrate efficient asset utilization, although the Working Capital Turnover Ratio (WCTR) remains negative, indicating inefficiencies. Profitability ratios, including Net Profit Margin (NPM), Return on Investment (ROI), and Return on Equity (ROE), highlight declining trends and suboptimal performance. This research underscores the importance of financial analysis in understanding company performance and provides insights for improving financial management to ensure long-term sustainability and competitiveness. Data were obtained from secondary sources, specifically financial reports from 2021 to 2023, and analyzed systematically to ensure objective and accurate results.
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.
Implementasi Kebijakan Kinerja dan Komunikasi Interpersonal Pegawai pada Kantor Kementerian Agama Kota Bengkulu Reza Saputra Wardama; Hurian Kamela
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.v4i1.3783

Abstract

Employee performance is the result of a combination of ability and motivation. The importance of employee performance lies in the fact that each individual's performance contributes to the organization's overall performance, which can determine whether the organization is successful. Then, in its implementation, interpersonal communication also becomes an important factor in employee performance. This research aims to determine how the Office of the Ministry of Religion of Bengkulu City implements employee performance and interpersonal communication policies. A qualitative approach was used in this research. The findings of this research indicate that the Bengkulu City Ministry of Religion has implemented performance policies to improve employee performance. With clear and measurable policies, the Ministry of Religion hopes to encourage its employees to work more professionally and efficiently. However, there are still problems in implementation, such as the absence of employee performance evaluation. One of the important factors in increasing productivity at the Bengkulu City Ministry of Religion Office is effective interpersonal communication, which in turn greatly influences employee happiness at work. A cheerful work atmosphere, inspired workers, and stronger bonds between coworkers are the results of effective communication. When there is clear and constant communication between managers and staff, workers feel appreciated and inspired to do their best. A happy and productive work atmosphere relies heavily on effective communication.
Factors That Influencing Interest in Implementing Accounting Through Digital Financial Recording Muhammad Syahrul Mubarok; Achmad Wicaksono; Kafidin Muzakki; Chairil Anwar
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4185

Abstract

Research Objectives: The purpose of this study is to analyze the influence of accounting knowledge, subjective norms and control perspectives on interest in implementing accounting through digital financial recording in MSMEs in Kepadangan village. Design/methodology/approach: To answer the hypothesis about this see, the statistical analysis method used is to apply multiple linear regression. Research Findings: The population in this study is all MSME actors in Kepadangan Village whose commercial business is within the scope of the cooperative office totaling 208 MSMEs. The slovin formula is the calculation used in determining this sample, the sampling method is simple random sampling so that the sample amounts to 68 MSMEs. The result of this observation is that accounting knowledge and behavioral control perspectives have a positive influence on interest in carrying out accounting through virtual economy information. Meanwhile, subjective norms have no effect on hobbies in the use of accounting through virtual programs. Limitations and implications of the research: This study is predicted to provide consideration for MSME actors in Kepadangan Village that with adequate expertise and experience in the field of accounting, they can use accounting information well and can produce monetary evaluations so that monetary records can be recorded properly
Strategi Pengendalian Biaya dan Hambatan Adaptasi Akuntansi Manajemen pada UMKM Makanan Olahan di Tangerang Selatan Yandi Asmana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4197

Abstract

Small and medium-sized enterprises (SMEs) in the processed food sector in South Tangerang face complex challenges in cost control due to raw material price fluctuations, urban market competition, and logistical constraints. This qualitative phenomenological study examines the strategies and barriers in adapting management accounting systems among 15 SMEs partnered with STIE Ganesha (January–March 2025). Data were collected through in-depth interviews, participatory observation, and document analysis, then analyzed thematically. Findings reveal three key strategies: (1) collective raw material procurement (15–20% cost efficiency), (2) flexible labor allocation, and (3) use of simplified cost-of-goods-sold (COGS) applications. However, 60% of SMEs struggled to integrate overhead costs into bookkeeping due to limited accounting literacy and the absence of structured systems. These findings enrich contingency theory by demonstrating the misalignment of traditional accounting systems with the dynamics of urban SMEs. The study recommends developing mobile-based accounting training modules, fostering university-government collaboration for digital tool provision, and implementing sustained mentoring programs. A key limitation is the sample’s restriction to campus-partnered SMEs.

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