scholarly journals KINERJA KEUANGAN PADA KOPERASI PENERIMA DANA BERGULIR MODAL KERJA DI DAERAH ISTIMEWA YOGYAKARTA Studi Kasus pada Koperasi Serba Usaha (KSU) BMT An Ni’mah Kotagede

2018 ◽  
Vol 3 (2) ◽  
pp. 208
Author(s):  
Siti Mubiroh ◽  
Beni Suhendra Winarso
Keyword(s):  
Poverty Reduction ◽  
Production Capacity ◽  
Secondary Data ◽  
T Test ◽  
Provincial Government ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Before And After ◽  
Equity Ratio

Empowerment of cooperatives is part  of poverty reduction through the expansion of employment opportunities and the increase of society incomes. In the framework of economic empowerment and cooperatives income increasing in DIY, the provincial government provide Dana Bergulir Modal Kerja to increase the production capacity of the cooperative.The objective of this research is to analyze the financial performance of cooperatives before and after receiving Dana Bergulir Modal Kerja. The main data that was collected is secondary data. The financial data was analyzed using quantitave analysis using financial ratio analysis and different t-test (paired sample t test) .Result of analysis showed that there are some increases in  debt to total asset ratio and there is no increase in  current ratio, cash ratio, net profit margin ratio, return on asset ratio and return on equity ratio in KSU BMT An Ni’mah Kotagede after receiving Dana Bergulir Modal Kerja.

scholarly journals Analisis Rasio Likuiditas, Solvabilitas, Aktivitas Dan Profitabilitas Untuk Menilai Kinerja Keuangan PT Martina Berto Tbk Periode 2014-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 45-58
Author(s):  
Linda Mariana ◽  
Heru Satria Rukmana
Keyword(s):  
Secondary Data ◽  
Financial Ratios ◽  
Fixed Asset ◽  
Return On Equity ◽  
Financial Ratio ◽  
Average Return ◽  
Financial Ratio Analysis ◽  
Equity Ratio ◽  
Quantitative Descriptive ◽  
Turn Over

This study aims to assess the financial performance of PT Martina Berto Tbk in 2014 to 2018 which is reviewed from financial ratios. Financial ratios used are liquidity, solvency, activity and profitability. This study is quantitative descriptive research. Data collection techniques are performed using documentation methods in the form of secondary data and library assessments. Data analysis techniques are used using financial ratio analysis in the form of a comparison of the company's financial ratio performance with the industry average. The results of this study show that the liquidity ratio consisting of current ratio in 2014 was above the industry average and in 2015-2018 was below the industry average, the quick ratio in 2014-2016 was above the industry average and in 2017-2018 was below the industry average, the cash ratio in 2014 was above the industry average and in 2015-2018 was below the industry average. The solvency ratio consisting of debt to asset ratio in 2014 was below the industry average and in 2015-2018 was above the industry average, the debt to equity ratio in 2014 was below the industry average and in 2015-2018 was above the industry average. The ratio of activities consisting of receivable turn over in 2014-2018 is below the industry average, inventory turn over in 2014-2017 was above the industry average and in 2018 was below the industry average, fixed asset turn over in 2014-2018 was below the industry average, fixed asset turn over in 2014-2018 was above the industry average , the total asset turn over in 2014-2018 was below the industry average. The profitability ratio consisting of return on assets in 2014-2018 is below the industry average, return on equity in 2014-2018 is below the industry average and net profit margin in 2014-2018 is below the industry average

scholarly journals JURNAL ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PPK-BLUD PADA RSUD KARDINAH

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Debby Firoeza Indiany ◽  
Dien Noviany Rahmatika ◽  
Jaka Waskito
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Secondary Data ◽  
Profit Margin ◽  
Wilcoxon Test ◽  
Return On Equity ◽  
Financial Ratio ◽  
Fixed Assets ◽  
Before And After ◽  
Turn Over

RSUD Kardinah Kota Tegal in December, 2008 has been designated as Badan Layanan Umum Daerah (BLUD), then since January 2009 has done changes management finances, with the financial management apply system that is called “Pola Pengelolaan Keuangan Badan Layanan Umum Daerah” (PPK – BLUD). This study aimed to analyze the diffrerences in financial performance RSUD Kardinah based on (1) the ratio of the vulnerability, the aspects of return of assets, return on equity, gross profit margin and net profit margin. (2) liquidity ratios include aspects of current ratio, quick ratio and cash ratio (3) solvency ratios include aspects of debt ratios, debt to equity ratio and times interest earned ratio, and (4) the ratio of activity includes aspects of accounts receivable turn over, inventory turn over, fixed assets and total assets turn over before and after implementing PPK-BLUD. This study classified quantative descriptive research the type of data used is secondary data obtained from the annual financial statements of RSUD Kardinah, the period before implementing ppk – blud (2002 – 2008) and after implementing ppk – blud (2009 – 2015). The analytical method used is a diferrent test to test the hypothesis using wilcoxon test with an error rate (alpha) of 5%. The result of this study conclude, there are no significant differences in financial performance based suspectible ratio, liquidity ratio and activity ratio on RSUD Kardinah before and after implementing of PPK-BLUD. There are significant differences in the aspect ratio of the activity inventory turn over snd fixed assets turn over before and after implementing of PPK – BLUD. The implementation of the PPK – BLUD in hospitals Kardinah not give any significant changes to be seen from the ratio financial ratio, but there is an increase in the trend sharp against the income operations hospital after the implementation of PPK – BLUD. Keywords : PPK-BLU, financial ratio analysis, financial performance, Wilcoxon Siged Ranks Test

scholarly journals FAKTOR-FAKTOR PENENTU KINERJA KEUANGAN USAHA AYAM BROILER DI KOTA KENDARI

2017 ◽  
Vol 7 (2) ◽  
pp. 121-142
Author(s):  
Normal Bivariant Padangaran ◽  
Dwi Rachmina ◽  
Anna Fariyanti
Keyword(s):  
Financial Performance ◽  
Influence Factor ◽  
Production Capacity ◽  
Production Cycle ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Operating Profit ◽  
Financial Ratio Analysis ◽  
Equity Ratio ◽  
Turn Over

Financial performance is one of measure to determine the condition of a business. The objectives of this research are: (1) to analyze the financial performance of broiler business in Kendari City; and (2) to analyze determinant factors of financial performance of broiler business in Kendari City. Research method uses financial ratio analysis and path analysis. The research was conducted in Kendari City with 72 respondents. The results of the research showed that: (1) number of chickens average 3.849 tails, were managed by partnership method and 8 times production in a year; (2) financial performance of broiler business are profitable; (3) number of production positive influenced by number of Day Old Chicken (DOC), number of labor, wide of cage, and experience on farming ; (4) the influence factor of current ratio, total assets turn over ratio, and profitability are number of production, equity ratio, and experience on farming. Based on the research results, then recomendate to: (1) farmers need to increase the production capacity of each production cycle or expanding businesses to use assets more efficiently and the income generated is also greater; (2) therefore the financial performance of broiler business was positively affected by the number of production, equity ratio, and experience on farming, to be able to increase operating profit and financial performance of the business it is suggested that these three things improved.

scholarly journals Analisis Kinerja Keuangan KUD Werdhi Mendala Di Desa Batubulan Kecamatan Sukawati Kabupaten Gianyar

2018 ◽  
pp. 132
Author(s):  
NI MADE WAHYUNINGSIH ◽  
I KETUT RANTAU ◽  
I DEWA AYU SRI YUDHARI
Keyword(s):  
Activity Ratio ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Economic Democracy ◽  
Short Term ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Equity Ratio ◽  
Finance Department ◽  
Solvency Ratio

The Financial Performance Analysis of Rural Cooperative of Werdhi MendalaIn Batubulan Village Sukawati Sub-District of Gianyar Regency KUD or rural cooperative is expected to be able to realize economic democracy in theefforts to develop cooperatives into an independent people's economic institutions. Thefinancial statements are an important tool for obtaining information related to thefinancial condition and results of cooperative activities. The objectives of the researchare to determine (1) the ability of KUD to fulfill its short term financial obligationassessed from the liquidity ratio, (2) how far is the KUD assets financed by its debtassessed from the solvency ratio, (3) how effective the KUD in using its funding sourceassessed from the activity ratio and (4) the ability of KUD to obtain the Return onInvestment assessed by the profitability ratio. Types of data used in the study arequalitative data and quantitative data with financial ratio analysis as a method of dataanalysis in the research. Data Sources of the study are primary and secondary data. Thekey informants were the Manager and Finance Department of KUD Werdhi Mendala.Data analysis method used is financial ratio analysis. Financial ratios used are the ratioof liquidity, solvency ratio, activity ratio and profitability ratio.The result of ratioanalysis during 2011-2015 shows that liquidity ratio at current ratio and quick ratio issaid to be very inadequate. The solvency ratio in total debt to equity ratio and total debtto total asset are said to be very inadequate. The ratio of activity to total assets turnoveris not good and receivable turnover is said to be very inadequate. Profitability ratio onnet profit margin is said to be quite capable, return of investment / ROI is said to be veryinadequate and return of equity / ROE (Rentability of Own Capital) is said to be quitecapable.

scholarly journals ANALISIS PERBADINGAN KINERJA KEUANGAN DAN ABNORMAL RETURN SEBELUM DAN SESDUAH AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014

2020 ◽  
Vol 5 (1) ◽  
pp. 59-68
Author(s):  
Ulfa Sakinah ◽  
Adhisyahfitri Evalina Ikhsan
Keyword(s):  
Abnormal Return ◽  
T Test ◽  
Total Asset ◽  
Rank Test ◽  
Current Ratio ◽  
Return On Equity ◽  
Earnings Per Share ◽  
Before And After ◽  
Equity Ratio ◽  
Turn Over

The purpose of this study was to see a comparison of financial performance and abnormal return of companies before and after the acquisition of companies listed on the Stock Exchange in 2014. The number of samples used in this study were 10 companies, with a purposive sampling approach. The analysis technique used was paired sample t test and Wilcoxon signed rank test. The variables used are return on equity, current ratio, debt to equity ratio, total asset turn over, earnings per share, and abnormal return. Testing the hypothesis in this study using the sample t-test and Wilcoxon signed ranks test. The results of this study indicate that there are differences in the ratio of total asset turn over, while the return on equity ratio, current ratio, debt to equity ratio, earnings per share, and abnormal return there are no significant differences between before and after the company makes an acquisition.

scholarly journals Pengaruh ROE, DER, dan EPS Terhadap Harga Saham pada Emiten Syariah Sektor Barang Konsumsi di BEI

2020 ◽  
Vol 1 (2) ◽  
pp. 1-13
Author(s):  
Dwi Meilvinasvita ◽  
Safaruddin Safaruddin ◽  
Yuliana Yuliana
Keyword(s):  
Stock Prices ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Performance ◽  
Financial Reports ◽  
Return On Equity ◽  
Financial Ratio ◽  
Purposive Sampling ◽  
Equity Ratio

Abstract Return On Equity (ROE), Deb to Equity Ratio (DER), and Earning Per Share (EPS) are some financial ratios that are used to analyze a company's performance effectively and efficiently. The positive company performance will encourage investors to be stimulated by placing funds through ownership of shares in its. The research sample uses purposive sampling method. The sample are 24 consumer goods sector companies that listed on Indonesia Stock Exchange (BEI) 2013 – 2017 with secondary data of annual financial reports. This study discusses about effected these ratios to the price of sharia shares so that it will contribute to analysis and decision making of investors and improvements of company in the future. By using multiple linear analysis methods the results show that simultaneously ROE, DER and EPS have significant effect on stock prices. Partially, ROE and EPS have significant effect, while DER ratio has not significant effect on stock prices. Therefor, Islamic issuers should maintain their performance, especially in profitability. The achivement of company profits is the main indicators to interest investors. It will affect the price of islamic stocks to rise and have positive prospect. Keywords: Financial Ratio, Investor, Indonesia Stock Exchange, Islamic Issuer ________________________ Abstrak Return On Equity (ROE), Deb to Equity Ratio (DER), dan Earning Per Share (EPS) merupakan beberapa rasio keuangan yang digunakan untuk melihat kinerja sebuah perusahaan secara efektif dan efisien. Kinerja perusahaan yang positif akan mendorong investor terstimulasi menempatkan dana melalui kepemilikan saham pada perusahaan tersebut. Penarikan sampel penelitian menggunakan purposive sampling. Sampel yang digunakan adalah 24 emiten syariah sektor industri barang konsumsi yang ada di Bursa Efek Indonesia (BEI) periode 2013 hingga 2017 dengan sumber data sekunder berupa laporan keuangan tahunan. Penelitian ini membahas sejauh mana rasio-rasio keuangan dari emiten syariah tersebut mempengaruhi harga saham sehingga diharapkan akan memberikan kontribusi bagi analisis dan pengambilan keputusan investor ke depannya dalam berinvestasi dan perbaikan kinerja perusahaan di masa akan datang. Dengan menggunakan metode analisis linear berganda hasil penelitian secara simultan menunjukkan ROE, DER dan EPS berpengaruh signifikan terhadap harga saham. Sementara itu, hasil uji parsial menunjukkan bahwa hanya ROE dan EPS yang berpengaruh signifkan, sedangkan rasio DER tidak berpengaruh signifikan terhadap harga saham. Oleh karena itu, emiten-emiten syariah harus mempertahankan kinerja perusahaan khususnya dalam menghasilkan laba. Pencapaian laba perusahaan menjadi indikator utama ketertarikan investor dalam berinvestasi yang akan mempengaruhi harga saham syariah menjadi naik dan memiliki prospek positif. Kata Kunci: Rasio Keuangan, Investor, Bursa Efek Indonesia, Emiten Syariah ________________________

scholarly journals ANALISIS PENGARUH EARNING PER SHARE, DEBT TO EQUITY RATIO, PRICE EARNING RATIO DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PERUSAHAAN KABEL PADA BURSA EFEK INDONESIA

2014 ◽  
Vol 4 (1) ◽  
pp. 25
Author(s):  
Didik Apriyansyah ◽  
Dyah Fitriani
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Secondary Data ◽  
T Test ◽  
Share Price ◽  
Coefficient Of Determination ◽  
Test Analysis ◽  
Significance Level ◽  
Return On Equity ◽  
Equity Ratio

This research aims to find out whether there is an effect of Earning Per Share (EPS), Debt to Equity Ratio (DER), Price Earning Ratio (PER), and Return On Equity (ROE) against the cable company’s share price listed on the Indonesia Stock Exchange period 2005-2009. While the types of data used are secondary data with a sample of 5 of 6 populations of the company. Sampling was purposive sampling. Data analysis tools used in this study is the multiple linear regression using a significance level of 0.05, test analysis T-test and analysis of the coefficient of multiple determination (R2). From the test results obtained by T-test significant value variable earnings per share have significant effect on stock prices, while the variable debt to equity ratio, price earnings ratio and return on equity does not have a significant influence to share price cable companies listed in Indonesia Stock Exchange (BEI in the period 2005-2009. The results of coefficient of determination (R2) obtained the value R Square of 0.423.

scholarly journals KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI PADA PT BUMI SERPONG DAMAI TBK

2018 ◽  
Vol 11 (1) ◽  
pp. 44
Author(s):  
Chandra Jaya Varana ◽  
Ellen Rusliati
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Research Data ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
Before And After ◽  
Asset Turnover ◽  
Equity Ratio

This research aims to analyze financial performance before and after acquisition of PT Bumi Serpong Damai. Financial performance measured by using financial ratio: Current Ratio (CR), Total Asset Turnover (TATO), Debt Equity Ratio (DER). Methods of analysis using comparative descriptive with paired sample t-test, this research data used are the financial statements of PT Bumi Serpong Damai periodof 2008-2014. The result of this research indicate that there are no differences between the financial perfoermance before and afrter acquisition, as measured by current ratio, total asset turnover, debt equity ratio, and return on equity.

scholarly journals Analisis Laporan Keuangan Untuk Menilai Kinerja Di PT. Indoneisa Kenderaan Terminal,Tbk. Yang Terdaftar Di Bursa Efek Indoneisa Periode 2015-2019

2021 ◽  
Vol 6 (2) ◽  
pp. 134-149
Author(s):  
Heri Enjang Syahputra
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Stock Exchange ◽  
Profit Margin ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Asset Turnover ◽  
Equity Ratio

This study aims todetermine and analyze in measuring the level of financial performance at PT. Indonesia Kendaraan Terminal Tbk, 2015-2019 period in terms of financial ratio analysis. Information on the level of financial performance is  very important in maintaining the company's existence from competition. The analytical method used is descriptive method with a quantitative approach, with data collection techniques in the form of documentary research or Its kind, as well as data collection from the Indonesian Stock Exchange (BEI). The data analyzed were the financial statements of PT. Indonesia Kendaran Teminal Tbk. Namely the income statement and statement of financial position (BalanceSheet) for the period of 2015-2019. Assessment of the level of performance from the financial aspect uses financial ratio indicators, namely Current Ratio, Cash Ratio, Debt Ratio, Debt to Equity Ratio, Gross Profit Margin, Net Profit Margin, Return On Equity, Total Asset Turnover, Fixed Asset Turnover. Results of The research on the level of financial performance of PT. Indonesia Vehicle Terminal Tbk. Obtained a healthy predicate with the AA category consecutively during the period 2015 to 2019.

scholarly journals Analisis Common Size dan Rasio Keuangan Perusahaan Sektor Industri Barang Konsumsi di BEI

2020 ◽  
Vol 2 (2) ◽  
pp. 32-46
Author(s):  
Trisa Inna Fitriyani ◽  
Zulkarnain Zulkarnain
Keyword(s):  
Research Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Size Analysis ◽  
Ratio Analysis ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Library Research

This analysis is carried out aiming to see the performance of the consumer goods industry/ CGI sector listed on the Indonesia Stock Exchange (IDX) using common size analysis and financial ratio analysis. The research method used in this research is descriptive research method. The data used is secondary data, in the form of CGI sector financial statements for the period 2017-2018, which are published on the IDX website. The data used is the financial statements of 53 companies. The source of the theory is obtained through library research and similar research obtained from research journals. Financial ratio analysis used is the current ratio, quick ratio, debt to assets, debt to equity, total asset turnover, fixed asset ratio, gross profit margin, return on assets, and return on equity. The analysis shows an increase and a decrease, and a stable number for the results.

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