Efektivitas Kinerja Keuangan Badan Amil Zakat Nasional (Baznas) pada Program Pentasharufan Dana Zakat di Baznas Kota Yogyakarta

2018 ◽  
Vol 6 (1) ◽  
pp. 91-112
Author(s):  
Siti Nur Azizah
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Analysis Method ◽  
Highly Effective ◽  
Distribution Process ◽  
Effective Level ◽  
Year 2013

This study discusses the effectiveness of the financial performance of Badan Amil Zakat (BAZNAS) in the distribution process of zakat funds (through zakat agents?), namely Jogja Taqwa, Jogja Peduli, Jogja Sehat, Jogja Cerdas, Jogja Sejahtera from 2012-2016. This research that was conducted in BAZNAS Yogyakarta, specifically analyzes the distribution of zakat funds using the Allocation to Collection Ratio (ACR) analysis method. It measures the ability of the zakat institution (BAZNAZ?) in distributing (the zakat fund?) (through zakat agents?) by dividing the total allocation funds to their total collection funds and comparing financial statements for several periods. The results of this study show the levels of effectiveness of zakat distribution of each year, year 2012 shows a "fairly effective" score, year 2013 is at the "effective" level, year 2014 shows an "effective" score, the score level of 2015 was "highly effective" and the analysis shows a "fairly effective" score  in 2016 .

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 PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
A.Yuliatma Hidayat ◽  
Indianik Aminah ◽  
Novitasari Novitasari
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Analysis Method ◽  
System Method ◽  
Net Profit ◽  
Asset Turnover

PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAANTELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018 A.Yuliatma Hidayat [email protected] Indianik Aminah [email protected] Novitasari [email protected] Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThe  purpose  of  this  research  is  to  find  out  how  the  financial  performance  of  PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk and PT Smartfren Telecom Tbk by using the Du Pont System Method. Data analysis method used in this research is Du Pont System Method. The variables used in this study are Total Asset Turnover (TATO), Net Profit Margin (NPM), and Return on Investment (ROI). The data used are secondary data in the form of company financial statements. The results showed that PT Telekomunikasi Indonesia Tbk has a very good financial performance where all variables are above the industry average. PT XL Axiata Tbk has a fairly good financial performance because only the Net Profit Margin variable is above the industry average. PT Indosat has a relatively good financial performance where only the Total Asset Turnover variable is above the industry average. PT Smartfren Telecom Tbk has poor financial performance because all variables are below the industry average. Keywords: Du Pont System, Return On Investment, Net Profit Margin, Total Asset Turnover ABSTRAKTujuan Penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan perusahaan PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk dan PT Smartfren Telecom Tbkdengan menggunakan Metode Du Pont System. Metode analisis data yang digunakan dalam penelitian ini adalah Metode Du Pont System. Variabel yang digunakan dalam penelitian ini adalah Total Asset Turnover (TATO), Net Profit Margin (NPM), dan Return On Investment (ROI). Data yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa PT Telekomunikasi Indonesia Tbk memiliki kinerja keuangan yang sangat baik dimana semua variabel berada diatas rata-rata industri. PT XL Axiata Tbk memiliki kinerja keuangan yang cukup baik karena hanya variabel Net Profit Margin yang berada diatas rata-rata industri. PT Indosat tbk memiliki kinerja keuangan yang cukup baik dimana hanya variabel Total Asset Turnover yang berada diatas rata-rata industri. PT Smartfren Telecom Tbk memiliki kinerja keuangan yang tidak baik karena semua variabel berada dibawah rata-rata industri. Kata kunci: Du Pont System, Return on Investment, Net Profit Margin, Total Asset Turnover

scholarly journals Capital Structure and Financial Performance of Manufacturing Companies in Indonesia

2021 ◽  
Vol 3 (2) ◽  
pp. 114-125
Author(s):  
Ni Luh Ira Suitri ◽  
Mohammad Agus Salim Monoarfa
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Equity Ratio ◽  
The Capital Structure

This study aims to determine whether the Capital Structure affects the financial performances partially and simultaneouslly. The Capital Structure in this study is proxide by Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDER), whereas the financial performance is proxide by Return On Asset (ROA). the type of data used in this study is secondary data obtained from the financial statements os plastic and packaging companies listed on the Indonesia Stock Exchange in 2012-2019. The analysis method uses multiple linier regression analysis. The result revealed that partially DAR had negative and significant effect on ROA, while LTDER had no significant effect on ROA. The result also shows that simultaneouslly DAR and LTDER have a significant effect on ROA.

scholarly journals Dewan Komisaris Independen dan Komite Audit sebagai Faktor yang Menentukan Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Aminar Sutra Dewi ◽  
Ronal Trio Fernando
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Audit Committees ◽  
Analysis Method ◽  
Financial Reports

The purpose of this study is to discover the role of independent commissioners and audit committees to improve financial performance both simultaneously and in part. The paper objects used were all companies listed on the Indonesia Stock Exchange from 2013 to 2017, using a purposive sampling technique. Data on the company's annual financial statements and annual financial reports are obtained from the official website of the IDX. This paper was added in the study. The data analysis method used in this update is regression analysis in the data panel. This study uses the transition from Good Corporate Gorvernance, an independent board of commissioners and an audit board as an audit measure in this study. The results showed that the simultaneous independent board of commissioners had a significant effect on financial performance (ROA, ROE). The audit committee has a negative and not significant effect on financial performance (ROA, ROE).

scholarly journals ANALISIS RENTABILITAS PADA INDUSTRI PERHOTELAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 15 (2) ◽  
pp. 62
Author(s):  
Vidya Akandji ◽  
Jantje J. Tinangon ◽  
Winston Pontoh
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Profit Margin ◽  
Financial Statement ◽  
Analysis Method ◽  
Business Negotiation ◽  
Net Profit ◽  
Quantitative Analysis Method ◽  
Good Standard

As business increasingly global, financial statements are more important than ever before. As a basis of competitive analysis, credit decisions, business negotiation and legal entity control. For investor or potential investor, it would be better to analyse the company’s financial performace first. In assessing the company’s financial performance, one of the indicators that mostly used is accounting investment in the form of a company’s financial satatement. This study was conducted in the hospitality industry listed on the stock exchange with aim to analyse financial statement in assessing the company’s financial performance. The analytical method used in this study is a quantitative analysis method. From the financial statement there is an analysis of profitability to be able to predict the condition of the company’s in the future. The results of profitability ratio which consist of profit margin, gross profit margin, net profit margin, ROI, and ROA show that ability of the company to get profits from all sources have varies performances. There are companies which have good, standard and poor performances.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA BANK CENTRAL ASIA DAN BANK NEGARA INDONESIA BERDASARKAN METODE ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUEADDED (MVA) PADA TAHUN 2011-2015

2019 ◽  
Author(s):  
Jack Tri Saputra ◽  
Aminar Sutra Dewi
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Central Asia ◽  
Economic Value ◽  
Value Added ◽  
Secondary Data ◽  
Financial Statements ◽  
Descriptive Study ◽  
Economic Value Added ◽  
Analysis Method

This study aims to determine the performance of Bank BCA and Bank BNI using EVA and MVA during the years 2011 to 2015. The study was categorized as a comparative descriptive study. The author chose a sample of a population’s financial statements, issued by PT Bank Central Asia Tbk and PT Bank Negara Indonesia Tbk. The data used are secondary data with engineering documentation. Data analysis method used is Independent Sample T-test. The results showed that there is no difference in financial performance by using thr method EVA and MVA at the Bank BCA with the Bank BNI. From result of the data processing found value t tabel > t hitung that is 2,306 > 1,549 for variables EVA and 2,306 > -2,024 for variables MVA.

scholarly journals Analisis Pengelolaan Piutang dengan Menggunakan Receivable Turnover dan Average Collection pada Koperasi Republik Mitra Amanah Periode Tahun 2016-2018

2020 ◽  
Vol 12 (2) ◽  
pp. 98-105
Author(s):  
Wakhid Yuliyanto
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Accounts Receivable ◽  
Quantitative Descriptive

This study aims to determine the financial performance using the analysis method of calculating the average of accounts receivable, accounts receivable turnover, and ACP. The study used quantitative descriptive methods. The results of this study indicated that the average accounts receivable period 2016-2017 had increased 10%, while period 2017-2018 decreased 2,0%. Accounts receivable turnover period 2016-2018 had increased 0.56 times and 0.02 times. ACP in 2016 was 34 days and 2017-2018 had dropped to 32 days. Financial Statements of the  Koperasi Republik Mitra Amanah had a total value of 80 and it was considered good. Based on the results of these calculations, these could be concluded that although the financial report was good in Koperasi Mitra Amanah, but the financial performance in Koperasi Mitra Amanah was in a bad condition, it because of the imbalances financial between expenditure and income of the cooperative.

Analisis Rasio Likuiditas, Rasio Solvabilitas dan Rasio Rentabilitas untuk Menilai Kinerja Keuangan Koperasi Serba Usaha Andini Mulyo Unit Boyolali

2021 ◽  
Vol 4 (2) ◽  
pp. 448-460
Author(s):  
Yassin Zanardi ◽  
Novi Permata Indah
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Quantitative Method ◽  
Financial Statements ◽  
Analysis Method ◽  
Data Analysis Method ◽  
Descriptive Approach ◽  
Assessment Standards ◽  
Solvency Ratio ◽  
Profitability Ratios

  This study aims to assess the financial performance of the Multipurpose Cooperative Andini Mulyo Boyolali Unit. This observation of financial performance was carried out by researching the financial statements of the multi-business cooperative Andini Mulyo Boyolali in 2015-2019. The data analysis method used is a quantitative method with a descriptive approach. Aspects of the financial statements. that become the reference include liquidity ratios, solvency ratios, and profitability ratios. The results showed that from 2015 to 2019 the financial performance of the Multipurpose Cooperative. Andini Mulyo Boyolali unit was very good when compared to the Assessment. Standards of the Ministry of Cooperatives and SMEs RI 2006. This can be seen. from the value of the liquidity ratio which managed to achieve an average CR of 406, 6% and CS by 200%. Judging from the solvency ratio, the average DAR produced is 17% and the DER is 21%. Then the average of the last component, the Multipurpose Cooperative Andini Mulyo Boyolali, managed to achieve an BOPO of 77%. Kata Kunci: Liquidity Ratio, Solvency Ratio, and Profitability Ratio.  

scholarly journals EVALUASI PENERAPAN PENGUNGKAPAN INFORMASI ASET KEUANGAN MENURUT PSAK 60 PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Zwingly Juliano Stefanus Pangkey ◽  
Lintje Kalangi ◽  
Robert Lambey
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Information Disclosure ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Assets ◽  
Financial Instruments ◽  
Analysis Method

Financial Assets is one of the factors that really support banking company's business. Statement of Financial Accounting Standards (SFAS) No. 60 about Financial Assets: disclosure head for organize entities to giving disclosure in their financial statements which enable the users to evaluate the significance of financial instruments to the position and financial performance of the entity, characteristic, and risk scope which apeear from financial instruments which the entity’s exposed during period and in the end of reporting period, and how the entity managing the risk. The object of this research is PT. Bank Negara Indonesia (Persero) Tbk. with  financial statements and notes to the financial statements of December 31, 2014 and 2015 as sample. The data analysis method used in this study is a qualitative method. From the research, the results that can be concluded about the application of financial assets information disclosure  at PT. Bank Negara Indonesia (Persero) Tbk. is appropriate  with Statement of Financial Accounting Standards (SFAS) No. 48 about financial assets: disclosure but not yet revealing about values related to offsets and about default. Expected in the  future PT. Bank Negara Indonesia (Persero) Tbk. could add disclosure about offsetting values and default. . Keyword : Bank, Financial Assets, Disclosure, Financial Instrument

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.

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