scholarly journals Financial Ratio Analysis in DU PONT SYSTEM to Measure Financial Performance PT. Terminal Teluk Lamong

2021 ◽  
Vol 6 (3) ◽  
pp. 52
Author(s):  
Fittrofin Farisa
Keyword(s):  
Financial Performance ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. ASTRA AGRO LESTARI Tbk

2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Business Decisions ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Quantitative Descriptive

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.

scholarly journals IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina F. Pinontoan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Leverage Ratio ◽  
Financial Ratio Analysis ◽  
A Company

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios

ANALISIS RATIO PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS PADA PT. BANK PERKREDITAN RAKYAT (BPR) LUGAS DANA MANDIRI PADANG

2021 ◽  
Author(s):  
Fajrul Idrabdudi Putra
Keyword(s):  
Financial Performance ◽  
Research Method ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis

This study aims to analyze the financial performance of PT. BPR Lugas Dana Mandiri Padang in terms of profitability, liquidity and solvency ratios during 2017-2019. The research method uses financial ratio analysis. The results of this study indicate that PT. BPR Lugas Dana Mandiri has a fairly good performance based on profitability, liquidity and solvency ratios despite fluctuating during 2018-2019, PT. BPR is still in a liquid and profitable condition because it has more assets than its liabilities, however, its solvency is projected to continue to decline.

scholarly journals Analisis Komparatif Laporan Keuangan PT. Wijaya Karya (Persero) Tbk dengan Industri Building Construction yang terdaftar Di Bursa Efek Indonesia Periode 2014-2019

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Dimas Iskandar ◽  
Bambang Santoso Marsoem
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Building Construction ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Descriptive Statistical Analysis

This paper analyzes the financial performance of PT Wijaya Karya (Persero) Tbk. compared to the total industry based on Financial Ratio Analysis. The data used are the financial statements for the period 2014-2019 which are listed on the Indonesia Stock Exchange as many as 17 companies. Of these, 12 companies had complete financial reports. Thus the industrial data used in the sample in this paper is data from 12 companies. The data analysis method in this research is descriptive statistical analysis and financial ratio analysis. The results of this study are expected to be a benchmark in assessing the financial performance of PT Wijaya Karya Tbk

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 PT. Industri Jamu dan Farmasi Sido Muncul Tbk

2021 ◽  
Vol 1 (1) ◽  
pp. 37-50
Author(s):  
Tiara Widya Antiksari
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Good Condition ◽  
Ratio Analysis ◽  
Debt Ratio ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Asset Turnover ◽  
Equity Ratio

Corona virus has an impact on all sectors of the company, so companies must have effecient financial performance to be considered as a healty company. This study aims to analyze the financial performance of PT. Industri Jamu dan Farmasi Sido Muncul Tbk in year of 2016 to 2020 by using financial ratio analysis. This study uses the financial statement data 2020 and four financial ratio to make it more complete than previous studies. The research method which has been used to measure the financial performance at PT. Industri Jamu dan Farmasi Sido Muncul Tbk the financial ratio analysis which consists of liquidity ratio, solvability ratio, activity ratio and profitability ratio. The result of this research is based on the liquidity ratio which is proxy by current ratio and cash ratio, it has been found that the condition of the financial performance of the company is liquid. Solvability ratio which is proxy by debt ratio and debt to total equity ratio, it has been found that the condition of the financial performance of the company is good. Activity ratio which is proxy by fixed assets turnover and total assets turnover, it has been found that the condition of financial performance of the company is less efficient. The profitability ratio which is proxy by return on assets is good and return on invesment is less good. The ratio that indicates a good condition is liquidity ratio and solvability ratio.Virus corona berdampak pada semua sektor perusahaan, sehingga perusahaan harus memiliki kinerja keuangan yang efisien agar dapat dinilai sebagai perusahaan yang sehat. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Industri Jamu dan Farmasi Sido Muncul Tbk pada tahun 2016 hingga 2020 menggunakan analisis rasio keuangan. Penelitian ini menggunakan data laporan keuangan tahun 2020 dan dianalisis menggunakan empat rasio keuangan agar penelitian ini lebih lengkap dari penelitian sebelumnya. Metode penelitian yang digunakan untuk mengukur kinerja keuangan pada PT. Industri Jamu dan Farmasi Sido Muncul Tbk merupakan analisis rasio keuangan yang terdiri dari rasio likuiditas, rasio solvabilitas, rasio aktivitas dan rasio profitabilitas. Hasil penelitian ini berdasarkan rasio likuiditas yang diproksikan dengan current ratio dan cash ratio diketahui kondisi kinerja keuangan perusahaan dalam keadaan likuid. Rasio solvabilitas yang diproksikan dengan debt ratio dan debt to total equity ratio diketahui bahwa kondisi kinerja keuangan perusahaan dalam keadaan baik. Rasio aktivitas yang diproksikan dengan fixed asset turnover dan total asset turnover, bahwa kondisi kinerja keuangan perusahaan kurang efisien. Rasio profitabilitas yang diproksikan dengan return on asset baik dan return on invesment kurang baik. Rasio yang menunjukan indikasi yang bagus adalah rasio likuiditas dan rasio solvabilitas.

FINANCIAL RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE OF COOPERATIVES

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Suwarto Suwarto
Keyword(s):  
Financial Performance ◽  
Ratio Analysis ◽  
Current Ratio ◽  
Financial Ratio ◽  
Calculation Technique ◽  
Total Debt ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Solvency Ratio ◽  
Standard Regulation

Financial performance analysis of KSPPS BMT Ar-Rahmah Mitra Insani is done in relation to the significant decrease of business income (SHU) in the last few years. The purpose of the research is to determine the financial performance of KSPPS BMT Ar-Rahmah period 2014-2016 based on the standard Regulation of the Minister of Cooperatives and SME RI No.06/Per/M.KUKM/V/2006 on Guidelines for Assessment of Cooperative Achievement in terms of calculation of Ratio Liquidity, Solvency and Profitability/Profitability Ratio. The method used is quantitative method with descriptive format. Analyzer used in this research include liquidity ratio by using current ratio calculation technique, solvency ratio by using technique of total debt to asset and total debt to own capital, profitability/rentability ratio with own capital rentability calculation technique, Return On Asset (ROA ) and Net Profit Margin (NPM). The results of the research shows that the financial performance of KSPPS BMT Ar-Rahmah Mitra Insani in terms of profitability, liquidity and solvency in general is still below the standard of Minister of Cooperatives and SME RI No.06 /Per/M.KUKM/V/2006 with bad criteria and less good. Keywords: Financial performance, Financial ratio

ANALISIS PERBANDINGAN KINERJA KEUANGAN DENGAN METODE CAR ANTARA PT. BRI (Persero) Tbk DAN PT. BNI (Persero) Tbk YANG TERDAFTAR DI BEI

2018 ◽  
Vol 4 (2) ◽  
pp. 76-83
Author(s):  
Anifatul Karimah ◽  
SS Dwiningwarni ◽  
H Masyhadi ◽  
Ali Muhajir
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Capital Adequacy ◽  
Ratio Method ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Lower Middle Class ◽  
Financial Ratio Analysis ◽  
Capital Adequacy Ratio ◽  
Better Than

Banks are financial institutions that play an important role in the economy of a country. Therefore, the existence of a healthy bank is very necessary. This study aims to compare the financial performance of Indonesian people's banks (BRI) and Indonesian state banks (BNI) based on financial ratio analysis listed on the Indonesia Stock Exchange for the period 2012-2016. The study uses the CAR (Capital Adequacy Ratio) method in which the ratio shows how far all bank assets that contain risks (credit, participation, securities, bills at other banks) are also financed from the bank's own capital funds in addition to obtaining funds from sources sources outside the bank, such as community funds, loans (debts), etc. ... The results of this study indicate that the CAR ratio in BRI is better than that of BNI banks. This proves that the CAR ratio and financial performance at BRI banks are better than BNI banks. Because it can manage capital as well as possible and accommodate the risk of loss. The results also show that BRI is better known to the lower middle class.

FINANCIAL RATIO ANALYSIS OF THE ELECTRIC POWER INDUSTRY

2005 ◽  
Vol 22 (03) ◽  
pp. 349-376 ◽  
Author(s):  
TOSHIYUKI SUEYOSHI
Keyword(s):  
Financial Performance ◽  
Electric Power ◽  
International Comparison ◽  
Discriminant Function ◽  
Power Industry ◽  
Energy Industry ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Empirical Results ◽  
Financial Ratio Analysis

Financial Ratio Analysis is newly proposed to examine the financial performance of the American power/energy industry. The new approach compares the financial performances of 147 non-default firms with those of 24 default firms in the US power/energy market. The proposed approach is a new type of nonparametric discriminant analysis that provides a set of weights of a linear discriminant function, consequently yielding an evaluation score for group membership. Such weight estimates, along with an evaluation score, of the discriminant function provide a total financial evaluation measure, based upon which we can determine the financial performance of the power/energy firms. This empirical study informs that both leverage (debt) and profitability (returns on equity) are important financial factors in terms of avoiding corporate distress or bankruptcy. The empirical results obtained from the American power/energy industry are further extended to the international comparison of other major industrial nations including Japan and the European nations. The international comparison concludes that Japanese electric power firms have enough managerial and financial capabilities even if the American financial standard is hypothetically introduced into the evaluation of their financial performances. However, the empirical results also indicate that the Japanese power industry performs barely above the American standard. Thus, corporate leaders in the Japanese power industry need to pay more serious attention to their corporate finances and financial strategies. Such financial perspective will be increasingly important along with the current deregulation policy of the Japanese government.

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