ANALISA KINERJA KEUANGAN PADA PERUSAHAAN METAL AND ALLIED PRODUCT YANG TERDAFTAR DI BURSA EFEK INDONESIA

The financial performance of companies known by analysing financial statements, the analysis conducted is the Current Ratio, Liquidity Ratio, Ratio of Current Assets Cash and Cash Ratio of Current Debt, Solvency Ratio of Total Debt for Equity and Debt Ratio of Assets, Ratio of Total Activity Assets Turnonver Ratio and Inventory Turnover Ratio, Profitability Ratio of Profit Margin Ratio and Return On Investment Ratio. This study used secondary data contained in the Indonesia Stock Exchange in the form of financial statement balance sheet and profit and loss of all three Metal and Allied Products Company for five years from 2005-2009. By using ratios – financial ratios above then the results is to provide ratings (ranking) on each – each company include: PT. Betonjaya Manunggal Tbk., rank (rank), the first based on the financial performance ratios liquidity ratios, solvency, activity, and profitability. PT. Lion Metal Works Tbk., rank (rank), second because one ratio is the ratio of the activity on the total asset turnover underperforming because fewer than than 1 times the velocity. PT, Jaya Pari Steel Tbk., rank (rank) third because in addition to the activity ratio, second ratio is the ratio of fluctuating liquidity and profitability ratios is not good.

Download Full-text

ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v26i2.289 ◽

2021 ◽

Vol 26 (2) ◽

pp. 22-33

Author(s):

Wulan Damayanti ◽

Ari Nurul Fatimah

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Good Condition ◽

Secondary Data ◽

Financial Statements ◽

Ratio Analysis ◽

Fixed Asset ◽

Solvency Ratio ◽

Profitability Ratios ◽

Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

Download Full-text

Analisis Laporan Keuangan untuk Memgukur Kinerja Keuangan Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia

Journal of Management and Bussines (JOMB) ◽

10.31539/jomb.v1i2.888 ◽

2019 ◽

Vol 1 (2) ◽

pp. 287-296

Author(s):

Mujari Mujari

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Financial Statement ◽

Financial Ratios ◽

Time Deposit ◽

One Year ◽

The One ◽

Turn Over ◽

Solvency Ratio ◽

Profitability Ratios

This study aims to assess the financial performance of PT Telekomunikasi Indonesia Tbk by analyzing financial statements using financial ratios. The research data was obtained from the Indonesia Stock Exchange (IDX). The results showed the performance of PT Telekomunikasi Indonesia Tbk based on liquidity ratios from 2015 to 2018 was not good, where the company's Current Ratio (CR) in 2015 to 2018 was less than 100%. The solvency ratio of PT Telekomunikasi Indonesia Tbk in 2015 to 2018 is good, where the company's Debt to Assets Ratio (DAR) in 2015 to 2018 is no more than 100%. The profitability ratio of PT Telekomunikasi Indonesia Tbk in 2015 to 2018 is good, where the results of the calculation of profitability ratios are greater than the one-year time deposit interest rate. The ratio of activities of PT Telekomunikasi Indonesia Tbk in 2015 to 2018 is not good, where the Total Assets Turn Over (TATO) is less than 1, which means the company is less productive. Keywords: Financial Statement, Financial Performance, Financial Ratios

Download Full-text

Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Bank SUMUT

JURNAL AKUNTANSI BARELANG ◽

10.33884/jab.v4i2.1946 ◽

2020 ◽

Vol 4 (2) ◽

pp. 50

Author(s):

Eva Malina Simatupang

Keyword(s):

Data Collection ◽

Financial Performance ◽

Balance Sheet ◽

Secondary Data ◽

Ratio Analysis ◽

Analysis Techniques ◽

Income Statement ◽

Processing Techniques ◽

Solvency Ratio ◽

Profitability Ratios

This study aims to assess the financial performance of PT Bank SUMUT in terms of liquidity ratios, profitability ratios, and solvency ratios in period 2015-2017. The type of data used in this study is secondary data, that is balance sheet and income statement. Data collection in this study uses documentation and data processing techniques using ratio analysis techniques. The conclusion of this study is in terms of its liquidity ratio, PT Bank SUMUT's financial performance is quite good, in terms of its profitability ratio, PT Bank SUMUT's financial performance is not good, and in terms of its solvency ratio, PT Bank SUMUT's financial performance is quite good.

Download Full-text

ANALISIS KINERJA KEUANGAN PADA SWALAYAN SUMBER MAKMUR KOTA KUPANG

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS ◽

10.35508/jak.v7i1.1305 ◽

2019 ◽

Vol 7 (1) ◽

pp. 75-89

Author(s):

Anthon Simon Yohanis Kerihi

Keyword(s):

Financial Performance ◽

Activity Ratio ◽

Control Function ◽

Poor Performance ◽

Financial Statement ◽

Resource Managers ◽

Inventory Turnover ◽

Equity Ratio ◽

Solvency Ratio ◽

Profitability Ratios

Penelitian ini bertujuan untuk menganalisis perkembangan kinerja keuangan di Swalayan Sumber Makmur dari tahun 2013-2017. Analisis peningkatan kinerja keuangan diukur dengan menggunakan analisis Ratio Financial Statement untuk mengetahui pencapaian keuangan perusahaan. Jenis rasio yang digunakan adalah Rasio Likuiditas, Rasio Solvabilitas, Rasio Aktivitas, dan Rasio Profitabilitas. Hasil penelitian menunjukkan bahwa kinerja keuangan dengan perhitungan analisis dengan Rasio Likuiditas memiliki kinerja yang buruk diukur dengan Rasio Lancar dengan rata-rata 174%, Rasio Cepat dengan rata-rata 70%, Rasio Kas dengan rata-rata 70%. Rasio Solvabilitas memiliki kinerja yang baik diukur dengan Debt to Equity Ratio dengan rata-rata 99% dan Times Earned Ratio dengan rata-rata 354%. Rasio Aktivitas memiliki kinerja yang buruk diukur dengan Perputaran Persediaan 1,4 kali dan Rata-rata Persediaan 288 hari. Rasio Profitabilitas memiliki kinerja yang baik diukur dengan ROA dengan rata-rata 14% dan ROE dengan rata-rata 14%. Hasil penelitian ini digunakan untuk mempertahankan manajer sumber daya dan meningkatkan kemampuan perusahaan untuk menghasilkan laba. Selain itu, dapat juga digunakan sebagai fungsi kontrol dalam evaluasi implementasi program di supermarket sehingga semua perbedaan yang tidak menguntungkan perusahaan dapat lebih cepat diatasi. Kata kunci: Rasio Likuiditas, Rasio Solvabilitas, Rasio Aktivitas, dan Rasio Profitabilitas. This study aims to analyze the development of financial performance at Sumber Makmur Supermaket from year 2013-2017. The development of financial performance analysis is measured by using Ratio Financial Statement analysis to know the company’s financial achievement. The type of ratio used Liquidity Ratio, Solvability Ratio, Activity Ratio, and Profitability Ratio. The results showed that the financial performance with the calculation of analysis with Liquidity Ratio has a poor performance measured by Current Ratio with an average of 174%, Quick Ratio with an average of 70%, Cash Ratio with an average of 70%. Solvency Ratio has a good performance measured by Debt to Equity Ratio with an average of 99% and Times Earned Ratio with an average of 354%. The Activity Ratio has a poor performance measured by Inventory Turnover of 1.4 times and an Inventory Average of 288 days. Profitability ratios have good performance measured by ROA with an average of 14% and ROE with an average of 14%. The results of this study are used to maintain resource managers and improve the company's ability to generate profits. In addition, it can also be used as a control function in the evaluation of the implementation of the program in supermarkets so that all differences that are not profitable companies can be more quickly overcome. Keywords: Liquidity Ratio, Solvability Ratio, Activity Ratio, and Profitability Ratio.

Download Full-text

Pengaruh Rasio Likuiditas, Solvabilitas, Dan Rentabilitas Terhadap Return Saham Pada Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2014-2018

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i1.219 ◽

2020 ◽

Vol 2 (1) ◽

pp. 2391-2406

Author(s):

Avina Putri Adam ◽

Mayar Afriyenti

Keyword(s):

Stock Returns ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statement ◽

Publication Date ◽

Data Publication ◽

Solvency Ratio ◽

Profitability Ratios

This study aims to analyze 1) Does the liquidity ratio affect stock returns on LQ45 companies listed on the Indonesia Stock Exchange Period 2014-2018, 2) does the solvency ratio affect the stock returns on LQ45 companies listed on the Indonesia Stock Exchange 2014-2018 Period, 3) Does the profitability ratio affect the company in returning shares to LQ45 companies listed on the Indonesia Stock Exchange. Causality design was used in this study. Secondary data used by the author is sourced from financial statement data, publication date, LQ45 companies listed on the Indonesia Stock Exchange in the 2014-2018 period were obtained from the website www.idx.co.id. Based on the results of the study found Liquidity ratios have no effect on Return, Solvency Ratios have no effect on Stock Returns, Profitability Ratios have no effect on Stock Returns and together Liquidity Ratios, Solvency Ratios and Profitability Ratios have a significant effect On Stock Returns.

Download Full-text

RASIO KEUANGAN UNTUK MENGUKUR KINERJA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.1999 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Arniyatun Febi Hastuti ◽

Istiatin Istiatin ◽

Fithri Setya Marwati

Keyword(s):

Financial Performance ◽

Quantitative Research ◽

Stock Exchange ◽

Good Condition ◽

Secondary Data ◽

Poor Performance ◽

Business World ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Solvency Ratio

Competition in the business world is increasingly competitive, so that companies are required to be able to control business activities better than competing companies. The purpose of this study is to determine the financial performance of telecommunications companies listed on the Indonesia Stock Exchange in terms of financial ratio analysis. The financial ratios used are liquidity ratios, solvability ratio, and profitability ratio. This type of research is qualitative and quantitative research. The research data used is secondary data obtained from the Indonesia Stock Exchange. The results of this study can be seen from the calculation of the liquidity ratio, solvency ratio, and profitability ratio at PT Indosat Tbk, PT XL Axiata Tbk, and PT Smartfren Tbk from 2017-2019 showing poor performance, while the solvency ratio and Net Profit Margin at PT Telekomunikasi Indonesia Tbk is already in good condition. Keywords: Financial Performance; Liquidity; Solvability; Profitability.

Download Full-text

Financial Performance of Janapriya Multiple Campus Pokhara

Janapriya Journal of Interdisciplinary Studies ◽

10.3126/jjis.v7i1.23048 ◽

2018 ◽

Vol 7 (1) ◽

pp. 35-45

Author(s):

Hari Bahadur Bhandari

Keyword(s):

Performance Analysis ◽

Financial Performance ◽

Recovery Rate ◽

Balance Sheet ◽

Cost Recovery ◽

Financial Statement ◽

Development Fund ◽

Income Statement ◽

Internal Sources ◽

Profitability Ratios

Financial performance analysis is based on financial statement. Financial statement is the final product of accounting process. Fundamentally, financial performance analysis refers to financial statement analysis to identify financial strength and weaknesses by establishing appropriate relationship among the figures of income statement and balance sheet. The main objective behind this study was to assess the financial performance of Janapriya Multiple Campus (JMC). Beside this, it also aimed to compare the financial performance and analyze the financial changes over a period of five years along with examining the cost recovery rate of JMC. This research was done with the help of secondary data entirely gathered from the annual report and official documents of the campus. The financial performance measured by using various financial/accounting and statistical tools such as common size financial statement, horizontal trend percent analysis, profitability ratios, mean and standard deviation. Based on the analysis, internal sources of fund including reserve and surplus, long term fund and campus development fund contribute more than 65% of the total liabilities/total assets. The highest percentage of permanent capital and fixed assets denote that the durable assets and fixed deposit amount were covered by the internal sources of fund. Findings have been arrived that the campus has got enough current assets to meet its current liabilities. The income statement shows total revenues increased every year at good rate and profit also increased every year except the years of 2070/71 and 071/72. In average, all profitability ratios are positive. Moreover, the analysis of collected data showed that there is no high fluctuation in the calculated profitability ratios and cost recovery rate. There exist positive relationship between revenue and expenses but the relationship is insignificant. Revenue explains 52.3 percent variation of variation in expenses. However, the institution is financially viable and there is a strong possibility to make money in long run.

Download Full-text

Assessment of Financial Performance of Agricultural Cooperative Unions: The Case of West Harerghe Zone, Oromia Region, Ethiopia

Archives of Business Research ◽

10.14738/abr.89.9059 ◽

2020 ◽

Vol 8 (9) ◽

pp. 86-104

Author(s):

Buta Debela Bonsa ◽

Kerima Rahmeto Ebrahim

Keyword(s):

Financial Performance ◽

Financial Analysis ◽

Balance Sheet ◽

Free Cash Flow ◽

Financial Statement ◽

Financial Statement Analysis ◽

Agricultural Cooperative ◽

Secondary Sources ◽

Current Asset ◽

Asset Turnover

Financial statement analysis involves comparing cooperative union performance and evaluating trends in the unions’ financial position over time. Managers use financial statement analysis to identify situations demanding attention; potential lenders use financial analysis to determine whether the union is creditworthy; and stockholders use financial analysis to help predict future earnings, dividends, and free cash flow. This study is conducted on Assessment of Financial performance of Agricultural Cooperative unions: the Case of West Harerghe zone, Oromia region, Ethiopia. The general objective of this study was to evaluate financial performance of agricultural cooperative union. For this study, the researchers used both primary and secondary sources of data taken from purposively selected two cooperative unions (i.e. Burka Galeti and Chercher Oda bultum) since they do have audited financial statements out of five unions found in western Haraghe. The study also used FGD and interview with fiancé managers and employees of the union for further explanation. Based on the financial statement analysis the researchers found that the agricultural cooperatives are efficient and effective in asset utilization, activity and debt equity management ratios. However, the financial statement analysis showed that the current asset ratio is below the industry standard that cannot cover its short term liabilities form its current asset section of the balance sheet. Moreover, the profitability ratio of the unions revealed that the agricultural cooperative unions are efficient to make profit but the margin of profit is below 25% that cannot make the union successful to cover all the incidental costs that are borne within short and long-term periods. The OLS model revealed that quick, fixed asset turnover, total asset turnover, inventory turnover and gross profit margin ratios are significantly and positively affecting ROA. As a result, the researchers recommend that the agricultural cooperative unions are expected to improve its effective and efficient management of the day to day activities of the union. Furthermore, the unions are expected to higher managers who have the caliber to manage each and every activities of the union and who are visionary to bring success for the unions.

Download Full-text

PENGARUH RASIO LIKUIDITAS DAN RASIO SOLVABILITAS TERHADAP RASIO PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA

Jurnal Manajemen dan Bisnis ◽

10.54367/jmb.v10i1.74 ◽

2017 ◽

pp. 104-124

Author(s):

Fratis F. Gultom

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Financial Ratios ◽

Linear Regression Method ◽

Manufacturing Companies ◽

Technical Documentation ◽

Analysis Technique ◽

Study Population ◽

Solvency Ratio ◽

Profitability Ratios

Calculation of financial ratios is one of the financial statement analysis tools to compare the data with other data, to determine the interrelationships between assets, liabilities and capital which can then be determined level of liquidity, solvency and profitabilitas.Berdasarkan preliminary research note that the ratio - financial ratios ( liquidity ratio and solvency ratio) of manufacturing companies that have gone public on the Jakarta Stock Exchange has a different relationship when associated with profitabiitas. Based on the description, research the problem can be formulated as follows: "Is the liquidity ratio and solvency ratio has a significant influence on the profitability ratios of manufacturing companies in Jakarta Stock Exchange?" Population is the total number of objects to be observed or researched. This study population is a manufacturing company in Jakarta Stock Exchange as many as 153 companies. Sample is part of the population. Study sample are liquidity ratios, solvency ratios and profitability ratios 34 manufacturing firms in 2001-2003. Secondary data collection techniques through technical documentation. data analysis technique used is multiple linear regression method to clarify the effect of liquidity ratios and solvency ratios of profitability ratios. Based on the results of the discussion, it can be concluded that the results obtained that simultaneous analysis of liquidity ratios there is no significant effect on the profitability of the company. It can be seen from the f-count 2)ï¡t As for suggestions that can be given the author is a company should manage current ratio (current assets and current liabilities) well to a good level of liquidity memeproleh company can enhance its liquidity by increasing current assets but remains current debt, or should reduce current debts but assets remain . In order to achieve the planned levels of profitability then the management must be able to properly manage and loans for a number of assets owned memebiayai so as to increase profits of manufacturing companies in Jakarta Stock Exchange

Download Full-text

The Determinants of Bank Profitability Empirical Evidence from Vietnamese Commercial Banks in The Periods Of 2013 To 2018

JOURNAL OF SOCIAL SCIENCE RESEARCH ◽

10.24297/jssr.v15i.8745 ◽

2020 ◽

Vol 15 ◽

pp. 176-184

Author(s):

Dan Ngoc Minh Nguyen ◽

Anh Vu

Keyword(s):

Commercial Banks ◽

Quantitative Methods ◽

Stock Exchange ◽

Balance Sheet ◽

Secondary Data ◽

Analysis Data ◽

Financial Statement ◽

Annual Reports ◽

Panel Model ◽

Data Tables

This research concentrates on the determinants of the profitability of the Vietnamese Commercial Banks. Both internal and external variables regarding the profitability of commercial bank sector will be focused in the analysis. Data over the period of 2013 to 2018 for 29 Vietnamese Commercial Banks[i] is obtained from via Stock Exchange or media. Fixed effect panel model are used to analyze the determinants of the profitability. By using this, we ensure for the effectiveness of the test result in terms of hypothesis along with size in order to get consistent results. The research is based on the scientific approach of quantitative methods to solve the problems posed, practical and effective service for the completion of the research purpose. The secondary data collected from the worldbank.org, vietdata.vn and annual reports (financial statement, balance sheet, etc.) of Vietnamese commercial banks in the 2013-2018 period to create asymmetric data tables will be processed on STATA software.

Download Full-text