scholarly journals KINERJA KEUANGAN PERUSAHAAN TERHADAP PENETAPAN TINGKAT SEWA OBLIGASI SYARIAH IJARAH DI INDONESIA

IQTISHODUNA ◽  
2012 ◽  
Author(s):  
Indah Yuliana
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Financial Statements ◽  
External Factors ◽  
Financial Statement ◽  
Company Performance ◽  
Financial Report ◽  
Starting Point ◽  
The Future ◽  
Internal And External Factors

During the period of January to July 2008, the establishment of corporate sukuk has reached 12,5 % from a total is suance of corporate bonds or at Rp. 1,62 trillion. This amount has exceeded the total sukuk issuance during 2007 which amounted to Rp. 1.03 trillion. In fact skim ijarah (rents) in value is prospective for the I’ssuer intends to issue Islamic bonds. Although ijarah Islamic bond appeared after 2 years of Islamic bonds mudarobah.. Performance and risks faced by companies in influenced by internal and external factors. Financial report is one tool to report the position of the company at a particular point in time during one period. The value of the financial statements lies in the report can be used to evaluated company’s current performance and predict future from the stand point of management, financial statement analysis will be useful to help anticipate the future and as starting point for planning steps that will improve company performance in the future. The research objective was to see the influence of the company’s financial performance against the Islamic bond lease. Research sites are in PT Kustodian sentral efek Indonesian. This research is a type of quantitative research. 

scholarly journals ANALISIS PERENCANAAN STRATEGIK BISNIS KATEKIN DAN TANIN STUDI KASUS : PT GAMBIR AGRO FARMAKA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Maulidian Maulidian
Keyword(s):  
Value Chain ◽  
Human Resources Management ◽  
External Factors ◽  
Company Performance ◽  
Value Chain Analysis ◽  
Chain Analysis ◽  
The Future ◽  
Strategic Factors ◽  
Future Value ◽  
Internal And External Factors

ANALISIS PERENCANAAN STRATEGIK BISNIS KATEKIN DAN TANIN STUDI KASUS : PT GAMBIR AGRO FARMAKA Abstrak Tujuan dari penelitian ini untuk menganalisis faktor-faktor strategis yang mempengaruhi PT. GAF dalam menjalankan bisnis katekin dan tanin di masa depan, menganalisis kompetensi yang harus dimiliki untuk menjalankan bisnis katekin dan tanin, dan menyusun rancangan strategik dalam menjalankan bisnis katekin dan tanin di masa depan. Analisis rantai nilai digunakan untuk menganlisis faktor-faktor internal. Model Five Force Porter‘s Model dan Analisis PEST digunakan untuk menganalisis faktor-faktor eksternal. Hasil penelitian ini menunjukkan bahwa untuk menjalankan bisnis katekin dan tanin, PT. GAF harus menambah kompetensi baru, seperti logistik ke dalam, marketing dan penjualan, pelayanan, manajemen sumberdaya manusia, dan pembelian. Berdasarkan data faktor-faktor internal dan eksternal, dilakukan pemetaan posisi saat ini dengan menggunakan matriks internal-eksternal (IE). Pada saat ini posisi PT. GAF dalam menjalankan bisnisnya berada pada kondisi hold and maintain. Diharapkan dalam jangka waktu lima tahun perusahaan telah memperbaiki kinerja perusahaan sehingga mampu berada pada kuadran IV atau dalam kondisi tumbuh dan kembangkan yang merupakan sasaran jangka panjang bagi perusahaan. Kata Kunci : Strategi, Rantai Nilai, Analisis PEST, Analisis Porters‘s, Katekin, Tanin. ANALISIS PERENCANAAN STRATEGIK BISNIS KATEKIN DAN TANIN STUDI KASUS : PT GAMBIR AGRO FARMAKA Abstract The objectives of this study were to analyze strategic factors that influence catechin and tannin business to be run by PT. Gambir Agro Farmaka (GAF) in the future, to analyze competencies that must be owned by PT.GAF to run a catechin and tannin business in the future, and to design strategic planning of catechins and tannis business to be run by PT. GAF in the future. Value chain analysis was used to analyze internal factors. Five Force Porter‘s Model and PEST were used to analyze external factors. The result of the study showed that to run a catechin and tannin business, PT. GAF must add new competencies, such as, inbound logistic, marketing and sales, service, human resources management, and procurement. Then based on the data and information from internal and external factors, a mapping was done using the internal-external matrix (IE). The result of the study showed that based on the IE Matrix, PT. GAF falls into cell V, which can be managed best with hold and maintain strategy. Expected in next five years, PT. GAF has improve their company performance so that be able to stay at quadran IV or in growth and build condition which is company‘s long term goal. Keywords: strategy, value chain, PEST analysis, Porter‘s Analysis, catechin, tannin.

scholarly journals The Perception SMES Muslim Entrepreneurs In Medan City On The Concept Of Sharia Financial Statements

2019 ◽  
Author(s):  
Syafrida Hani
Keyword(s):  
Decision Making ◽  
Knowledge Base ◽  
Financial Statements ◽  
Financial Statement ◽  
Basic Knowledge ◽  
Business Planning ◽  
Financial Report ◽  
The Future

This study aims to determine how the perception of SMES Muslim entrepreneurs in Medan city against the preparation of Islamic financial statements. This study found that the perception of SMEs to the financial statements, as a whole is good. There are 93.55% of SMEs entrepreneurs give statement that financial report is very useful in a business as a means of decision making. The same percentage also obtained for financial statement statement is very useful for business planning in the future. The average SMEs entrepreneur has a very good basic knowledge base on the concept of syariah financial statements. Although those who claim to have heard the term sharia financial statements only 61.29%.

scholarly journals Pengaruh Transparansi Dan Akuntabilitas Laporan Keuangan Terhadap Kepercayaan Donatur Di Yayasan Sosial Keagamaan

2020 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Nikmahtul Maulidiyah ◽  
Darno Darno
Keyword(s):  
Standard Deviation ◽  
Regression Model ◽  
Research Method ◽  
Quantitative Research ◽  
Financial Statements ◽  
Non Profit ◽  
Financial Report ◽  
Roles And Responsibilities ◽  
The Future ◽  
Transparency And Accountability

The Yadufa Cup Religious Social Foundation is a non-profit entity that is aware of its rights and obligations as well as its roles and responsibilities to Islam, the homeland and the nation. This foundation also has ZISWAH services (Zakat, Infaq, Shodaqoh, Endowments and Grants) which will later be distributed to Yadufa and empowered for social and community. This study aims to determine whether there is an influence of financial report transparency on donor trust in the Yadufa Cup of Religious Social Foundation. The research method uses quantitative research using the RLB test. This research produces 3 things: the first, that the transparency of financial statements does not significantly influence the trust of donors. Second, it shows that the accountability of financial statements has a significant effect on the trust of donors. Third, it shows that the transparency and accountability of financial statements simultaneously influences donor trust. Based on the RLB analysis, the transparency and accountability of financial statements can be a predictor of the trust of donors at the Yadufa Cup of Religious Social Foundation. The SEE value turns out to be smaller than the standard deviation value, so this regression model can be used as a prediction of the level of trust of donors in the future.

scholarly journals ANALYSIS OF LIQUIDITY RATIO FINANCIAL STATEMENTS IN PT. FINANSIA MULTI FINANCE (CREDIT PLUS) TO ASSESS COMPANY PERFORMANCE

2018 ◽  
Vol 3 (1) ◽  
pp. 114-124
Author(s):  
Ayu Irma Setiyani
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Financial Statements ◽  
Company Performance ◽  
Short Term ◽  
Current Ratio ◽  
Ability To Pay

This study aims to determine the financial performance of the company PT. Finansia Multi Finance (Credit Plus) in its financial statements for 3 periods from 20152017. The method used in this study is quantitative research. The data used in this study in the form of financial statements for 3 periods from 2015-2017 using a measure of ratio, namely liquidity. PT. Finansia Multi Finance (Credit Plus) in the current ratio shows the percentage, namely in 2015 3910% in 2016 537% and in 2017 567% means that in the current ratio the company is able to pay short-term debt using the company's current assets. Quick ratio shows the percentage of 2015 is 3876%, 2016 is 486% and 2017 is 507% which means that the company's ability to pay short-term debt without inventory increases. Cash ratio shows that in 2015 55%, 2016 92% and 2017 102% percentage obtained shows that the company is unable to pay short-term debt using cash

scholarly journals Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Menuju Desa Mandiri (Gabungan Kelompok Tani Torong Makmur Kota Batu)

2021 ◽  
Vol 4 (1) ◽  
pp. 571-577
Author(s):  
Novitasari Agus Saputri ◽  
Ike Arisanti
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Tax Rate ◽  
Financial Report ◽  
The Future

The purpose of this service is to provide training and assistance to partners related to the preparation of financial reports at Gapoktan Torong Makmur so that in the future determining the appropriate tax rate. The method we use is training and mentoring. The output that will be produced is in the form of a financial report. So that prior to the existence of financial statement assistance, it had not been prepared in accordance with accounting standards, then after the assistance in financial statements was in accordance with generally accepted accounting standards.  

scholarly journals MENINGKATKAN KINERJA KEUANGAN RETURN ON EQUITY (ROE) MELALUI RASIO STRUKTUR MODAL DEBT TO ASSET RATIO (DAR) DAN DEBT TO EQUITY RATIO (DER) PADA PT BANK MANDIRI TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2021 ◽  
Vol 12 (1) ◽  
pp. 52-65
Author(s):  
Armalinda Armalinda
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Time Series Data ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Series Data ◽  
Return On Equity ◽  
Equity Ratio

This study aims to determine how much influence the Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) have on the Return on Equity (ROE) of PT Bank Mandiri Tbk which are listed on the Indonesia Stock Exchange. The research design used in this research is associative/quantitative research. The population in this study is the annual financial statements of PT. Bank Mandiri Tbk for the period 2012-2019, while the sample was taken using time series data, namely the annual financial statements of PT. Bank Mandiri Tbk for the period 2012-2019 which consists of balance statements, income statements, and cash flow from funding activities from 2012 to 2019. The result of the coefficient of determination (R Square) is 0.813. This figure means that 0.813 or 81.3% of the diversity of data from financial performance data can be explained by the two independent variables, namely the Debt to Asset Ratio and the Debt to Equity Ratio. While the rest (1-0.813 = 0.817) or 18.7% is explained by other factors outside the study. The results of statistical tests show that the Asset Ratio and Debt to Equity Ratio together (simultaneously) have an effect on financial performance (Return on Equity).

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

scholarly journals Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan

2018 ◽  
Vol 2 (1) ◽  
pp. 63-82
Author(s):  
Sila Ninin Wisnantiasri ◽  
Irma Paramita Sofia ◽  
Fitriyah Nurhidayah ◽  
Karsam Sunaryo
Keyword(s):  
Financial Reporting ◽  
Business Performance ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Game ◽  
Financial Report ◽  
Study Approach ◽  
Income Statement ◽  
The Impact

The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN KOPERASI SIMPAN PINJAM DUA MUARA KOTA MANNA TAHUN 2015-2017

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Erwin Febriansyah ◽  
Ade Tiara Yulinda ◽  
Diah Purnamasari
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Financial Statement ◽  
Financial Report ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
The City ◽  
Clear Description

The formulation of the problem in this study is how financial performance of Dua Muara of saving loan cooperative in the city of manna in 2015-2017 seen from ratio liquidity, solvency and provability.The purpose of this study is to determine financial performance of  simpan pinjam cooperative  in the city of manna in 2015-2017 seen from ratio liquidity, solvency and provability.The object of this researchis the Financial report of Dua Muara of saving loan cooperative in the city of manna in 2015-2017.  Data analysis technique used in this reseach  are quantitative  descriptive and interpretating of the data so that it can give Clear description under study Using financial formulation. The result of analysis trough financial report of Dua Muara of saving loan cooperative using financial are report good enough. So it can be conclude that financial performance of of Dua Muara of saving loan cooperative are good enough  but it is necessary to improve the calculation of the financial statement

Analisis Ratio Keuangan terhadap Perubahan Kinerja pada Perusahaan di Industri Food and Baverages yang Terdaftar pada BEJ

2005 ◽  
Vol 1 (2) ◽  
pp. 104
Author(s):  
DIAN MERIEWATY ◽  
ASTUTI YULI SEIYANI
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Future Earnings ◽  
Financial Condition ◽  
Total Capital ◽  
Future Earning ◽  
The Future ◽  
And Performance

Financial statements users need financial informotion of companies to analyze their financial condition and performance. Finacial rotios are useful rneasares for explaning the future earning changes. The study focuses on the usefulness of ftnancial ratios in explaning future eamings.The objective of the study is to empirically examine whether financial statement based tinancial ratios hove ability for explaning future earnings. Data in this study were in food and beverages firms listed on the Jaknrta Stock Exchange. Regression analysis were used in testing the ability financial ratios for explaning changes. The multicollinearity test shows that there is no assosiation between independent variables, indicating multieollinearity is not a seriaus problem. The heteroscedasticity test shows that voriances of disturbances are constant for all observation in independentt variables. Therefore heteroscedasticity is not a problem. The empiricolly result showed that, financial ratios in/luences the futureearnings changes for earning after tax are total debt to total capital assets, total assets turnover, and return on investment. Among those sevent financial ratios that are significant influences the future earnings changes for operating prortt is current ratio.Keywords : Financial Ratios, Performance changes of firms, significantlyinfluence.

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