scholarly journals Does Cost Efficiency Lead to Better Financial Performance? A Study on Taiwan International Tourist Hotels

2012 ◽  
Vol 20 (1) ◽  
pp. 17-30 ◽  
Author(s):  
Hwai-Shuh Shieh
Keyword(s):  
Financial Performance ◽  
Cost Efficiency ◽  
International Tourist

scholarly journals ANALISIS KINERJA KEUANGAN PADA PT. BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) MUAMALAT HARKAT SUKARAJA

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Suprotul Azwa ◽  
Sulisti Afriani
Keyword(s):  
Financial Performance ◽  
Key Words ◽  
Cost Efficiency ◽  
Quantitative Methods ◽  
Financial Ratios ◽  
Performance Ratio ◽  
Maximum Profit

Purpose of this study to determine the financial performance PT. Bank Pembiayaan Rakyat Syariah (BPRS) Muamalat Harkat Sukaraja. While the analysis using quantitative methods using financial ratios. The results showed that the financial performance PT. Bank Pembiayaan Rakyat Syariah (BPRS) Muamalat Harkat Sukaraja terms of liquidity (LDR) in 2013 with a ratio of 143.82% unwell and in 2014 with a ratio of 99.73% increased to be healthy. In terms of solvency (CAR) in 2013 with a ratio of 14.49% and 2014 with a ratio of 12.72% healthy. In terms of liquidity both ROA and BOPO healthy financial performance. Ratio ROA in 2013 with a ratio of 4.34% and in 2014 with a ratio of 2.58%. Ratio  BOPO in 2013 with a ratio of 51.43% and in 2014 with a ratio of 58.29%, because it can utilize existing assets to obtain maximum profit and cost efficiency well.  Key Words: Performance, Financial

scholarly journals Understand the value chain network, understand the market, understand the industry and understand the customer

2009 ◽  
Vol 3 (1) ◽  
Author(s):  
David Walters
Keyword(s):  
Supply Chain ◽  
Financial Performance ◽  
Network Management ◽  
Value Chain ◽  
Cost Efficiency ◽  
Network Approach ◽  
Chain Management ◽  
A Value ◽  
Wide Range ◽  
Customer Centricity

Supply chain management is under pressure as many organisations use it as a means of producing cash through cost-efficiency programmes (Walters and Rainbird: 2007). This paper discusses the increasing application of a value chain network approach, one that uses network management and the assumption that “customer centricity” replaces efficiency decisions with effectiveness decisions and in doing so results in improved marketing and financial performance. This paper uses examples from a wide range of organisations and industries to illustrate the increasing application of the concept.

scholarly journals The Effects of Flexibility in Employee Skills, Employee Behaviors, and Human Resource Practices on Firm Performance

2005 ◽  
Vol 31 (4) ◽  
pp. 622-640 ◽  
Author(s):  
Mousumi Bhattacharya ◽  
Donald E. Gibson ◽  
D. Harold Doty
Keyword(s):  
Firm Performance ◽  
Financial Performance ◽  
Human Resource ◽  
Cost Efficiency ◽  
Performance Support ◽  
Human Resource Practices ◽  
Firm Financial Performance ◽  
Hr Practices ◽  
Employee Behaviors ◽  
Performance Results

The components of human resource (HR) flexibility and their potential relationship to firm performance have not been empirically examined. The authors hypothesize that flexibility of employee skills, employee behaviors, and HR practices represent critical subdimensions of HR flexibility and are related to superior firm performance. Results based on perceptual measures of HR flexibility and accounting measures of firm performance support this prediction. Whereas skill, behavior, and HR practice flexibility are significantly associated with an index of firm financial performance, the authors find that only skill flexibility contributes to cost-efficiency.

scholarly journals Evaluasi Atas Kinerja Keuangan PT. Kereta Api Indonesia (Persero) Periode 2003-2008 Dengan Menggunakan Metode Analisis Rasio Keuangan Sistem DU-PONT

2019 ◽  
Vol 23 (2) ◽  
pp. 136
Author(s):  
Mahpud Sujai
Keyword(s):  
Literature Review ◽  
Qualitative Methods ◽  
Financial Performance ◽  
Cost Efficiency ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Ratios ◽  
Financial Condition ◽  
Efficiency Increase ◽  
Corporate Profits

This study aims to elaborate the financial ratios and assessing the financial performance of PT. Kereta Api Indonesia (Persero) during the period of 2003 through 2008 so it can be used to project the future financial condition. This study is a literature review and using qualitative methods to explore ways of collecting information through data in various types, mainly secondary data which is the financial statements of the PT. KAI. Analysis of financial statements used as a basis for assessing the performance of the financial statements is the Du-Pont methods of analysis. Based on the analysis conducted, results showed that from seven indicators were analyzed, only one indicator shows that the cbmpany' s financial performance improves. Meanwhile six other indicators shaw a deteriorating corporate performance. Because the financial performance of PT. KAI is still unsatisfied, PT.KAI must improve its financial performance by increasing sales, cost efficiency, increase corporate profits and seek new breakthroughs in improving corporate performance.Keywords: Financial Statements Analysis, Du-Pont System and PT. KAI (Persero)

Measuring the Cost Efficiency of International Tourist Hotels in Taiwan

2006 ◽  
Vol 12 (1) ◽  
pp. 65-85 ◽  
Author(s):  
Fei-Ching Wang ◽  
Wei-Ting Hung ◽  
Jui-Kou Shang
Keyword(s):  
Technical Efficiency ◽  
Cost Efficiency ◽  
Allocative Efficiency ◽  
Cost Savings ◽  
Scale Efficiency ◽  
Tobit Regression ◽  
Efficiency Measures ◽  
International Tourist ◽  
Dea Efficiency ◽  
The Cost

This study employs data envelopment analysis (DEA) to evaluate the relative cost efficiency of 49 international tourist hotels in Taiwan. The study uses five different measures: overall efficiency (OE), allocative efficiency (AE), technical efficiency (TE), scale efficiency (SE) and pure technical efficiency (PTE). Applying efficiency measures derived from the DEA estimation, hotel efficiency determinants are evaluated using the Tobit regression model. A bootstrapping technique is applied to overcome the interdependency problem of the DEA efficiency scores adopted in the regression analysis. The empirical results demonstrate that the international tourist hotel industry in Taiwan is inefficient, with most efficiency losses attributable to technical inefficiencies, of which scale inefficiencies are the primary cause – the scale of operations of international tourist hotels in Taiwan being too small to enable the cost-savings associated with larger-scale operations. The Tobit regression results indicate that the proportion of foreign individual travellers (FIT), online transaction function (WEB) and franchising (HOTELTYPE) are related to a better performance of international tourist hotels in Taiwan. The number of years a hotel has been operating (AGE) is not significantly related to any of the efficiency measures.

scholarly journals Antecedent financial performance of Baitul Mal wat Tamwil (BMT): Study in BMT Binama Semarang

2019 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Milla Himmatuz Zahra ◽  
Provita Wijayanti
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Cost Efficiency ◽  
Secondary Data ◽  
Financial Reports ◽  
Productive Asset ◽  
Liquidity Cost ◽  
Asset Quality

<p><strong>Purpose</strong> - BMT is established as an Islamic micro-finance which gives the loans to the middle-low society. A good financial performance describes a good BMT condition to distribute their own loans. This research is a case study of BMT Binama Semarang City during 2009-2013.</p><p><strong>Method</strong> - The kind of data used are secondary data, monthly financial reports for balance statement, profit and loss, and collectability. The instrument of financial performance was measured based on stable, stable–enough, less-stable, and unstable quality using the variables of capitalizing structure, productive asset quality, liquidity, cost efficiency, capitalizing efficiency, economic rentability, and self-capital rentability. The data were analyzed by using multiple linear regression analyses.</p><p><strong>Result</strong> - The research found that financial performance of BMT in 5 years was stable-enough, caused by losing condition on 2010. The result of multiple linear regression showed that there were only two independent variables which had significant affect, they are: cost efficiency and economic rentability. Economic rentability gives more significant role in financial performance of BMT.</p><p><strong>Implication</strong> - The results showed that the financial performance of BMT Binama Semarang City was quite healthy. This quite healthy condition can be raised to be healthy through efforts to focus improvements on variables that show low scoring, namely cost efficiency and economic profitability.</p><p><strong>Originality</strong> - This study focuses on the financial performance of BMT Binama Semarang City.</p>

scholarly journals ANALISIS PENILAIAN KINERJA KEUANGAN PADA DANA PENSIUN UNIVERSITAS SURABAYA

2017 ◽  
Vol 1 (01) ◽  
pp. 1-12
Author(s):  
Diah Anugrah Sharasanti ◽  
Ratnawati Hari Prayitno
Keyword(s):  
Performance Evaluation ◽  
Financial Performance ◽  
Cost Efficiency ◽  
Pension Fund ◽  
Operating Cost ◽  
Financial Statement ◽  
Growth Ratio ◽  
Investment Cost ◽  
The Subject

In accordance with the Act of Pension Fund, Number 11 of 1992, the participant fee is one of the pension fund assets which should be managed in line with the investment guideline outlined by the founder and investment regulation set by the ministry. The financial performance can be assessed by comparing the finance ration and the standard ratio. In addition, it can be evaluated by comparing the finance ratio of the current year and the fiancé ratio of the previous years. This research was aimed at analyzing the financial performance of the pension fund. The subject of this research is the Pension Fund of University of Surabaya, a pension fund from the employer with fixed benefits for participants and the parties entitled. The measurement of the financial performance was conducted for the financial statement of 2011 to 2016 and it refers to the ratio of the performance evaluation of the pension fund ADPI, that is, calculating and analyzing the ratio of ROI, Operating Cost Efficiency, Investment Cost Efficiency, Fund Sufficiency Ratio, Pension fund growth ratio. The result of the study showed that the financial performance of pension fund of University of Surabaya was categorized as “good” and ranked as level one quality.

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