FINANCIAL PERFORMANCE ANALYSIS ON KSP TRI DHARMA ARTHA SEPUTIH RAMAN.

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Suwarto Suwarto
Keyword(s):  
Financial Performance ◽  
Profit Margin ◽  
Financial Statement ◽  
Return On Assets ◽  
Current Ratio ◽  
Savings And Loans ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio ◽  
Solvency Ratio

This research is motivation to know the financial performance of ksp so that the management of the ksp can perform their duties and obligations well in accordance with the objectives of the cooperative in general.The purpose of this study to determine the financial performance of ksp based on the ratio of Liquidity, Solvency and Profitability on Tri Dharma Cooperative Artha Seputih Raman.Based on the it can be concluded the financial performance of Savings and Loans Cooperative Tri Dharma Artha Seputih Raman years in 2012-2016 are:The liquidity ratio consisting of current ratio yielded an average of 90.44%. It can be concluded that current ratio includes bad criteria because less than 125%. Solvency ratio consists of debt to asset ratio yield average of 91,42% and can be concluded debt to asset ratio including criterion less good, because bigger than 60% to 95%. While based on the calculation of debt to equity ratio produce an average of 1,074.05%, it can be concluded debt to equity ratio including bad criteria because greater than 200% and profitability ratio consisting of return on assets (ROA) yield average of 1 , 36%, can be concluded return on assets (ROA) including criteria less good because more than 1% to 3% whereas based on calculation of return on equity (ROE) yield average of 16,04%, can be concluded return on equity ( ROE) is included in good criteria because it is greater than 15% to 21% and based on the calculation of net profit margin (NPM) yields an average of 8.08%, net profit margin (NPM) is considered good enough criteria as more than 5% to 10%.Keywords: Financial Statement, Liquidity Ratio, Solvency Ratio, and Profitability Ratio 

scholarly journals Analisis Rasio Keuangan Sebagai Tolok Ukur Kinerja Keuangan Badan Usaha Milik Desa (Bumdes) Arum Dalu Ngabar

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Govindha Zahra Maharyani ◽  
Dwiati Marsiwi ◽  
Titin Eka Ardiana
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Profit Margin ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Average Value ◽  
Net Profit ◽  
Equity Ratio ◽  
The Republic

BUMDes is a new line of business that is being promoted by the Government of the Republic of Indonesia. Establishment of BUMDes is intended to realize the Autonomous Village program. This study aims to determine the financial performance of BUMDes Arum Dalu Ngabar from 2015 to 2018. The assessment indicators are using Current Ratio, Debt to Equity Ratio, Return on Equity, Total Assets Turn Over, Net Profit Margin, and Return on Assets. The population in this study is all financial statements belonging to BUMDes Arum Dalu in 2015-2018. The sample used is the Arum Dalu BUMDes financial statements in 2015-2018. The data used are secondary data and data collection techniques by obtaining documents through other people. The data analysis technique in this study is the analysis of financial ratios. This study shows the results that the current ratio assessment is categorized Very Poor, with an average value of 2.492%. Debt to equity ratio is categorized Very Good, with an average value of 2.54%. Return on Equity is categorized as Fair, with an average value of 10.8%. Total assets turnover is categorized as Very Poor, with an average value of 0.19 times. Net profit margin in 2015-2018 is categorized Very Good with an average value of 51.5% and Return on assets is also categorized Very Good, with an average value of 10.5%. Based from the evaluation indicators of the Republic of Indonesia State Minister for Cooperatives, Small and Medium Enterprises Number. 06 / Per / M.KUKM / V / 2006 as a whole, the financial performance of BUMDes Arum Dalu is in the Fair category. Thus, the financial performance of BUMDes Arum Dalu really needs to be improved.

ANALISIS KINERJA DAN RASIO KEUANGAN PADA PT. PEGADAIAN ( PERSERO ) TAHUN 2018-2019

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Herlin Herlin ◽  
Rina Trisna Yanti
Keyword(s):  
Financial Performance ◽  
Profit Margin ◽  
Interval Scale ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
A Value ◽  
Criterion Score ◽  
Net Profit ◽  
Equity Ratio

ABSTRACTThe purpose of this study is to determine the financial performance of PT. Pegadaian (Persero) Tbk in 2018-2019.The results showed that the total score of financial performance of PT. Pegadaian (Persero) is on an unhealthy interval scale, which is at a total criterion score of 50 - 65 (Minister of BUMN Nomo: Kep-100 / MBU / 2002. These results indicate that the financial performance of PT. Pegadaian (Persero) Tbk using the ratio finance, namely the cash ratio in 2018 obtained a value of 130.1 with a score of 10 and in 2019 a score of 129.1 and a score of 8 (very healthy). Calculation of the current ratio in 2018 with a value of 1.17 and a score of 0, while the year 2019 with a score of 0.39 and a score of 0 (unhealthy). Debt to Equity Ratio in 2018 with a score of 162.4 and a score of 10, while in 2019 the score was 183.2 with a score of 10 (very healthy). Debt to Total Asset Ratio in 2018 with a score of 61.8 and a score of 0, while in 2019 the value was 64.6 with a score of 0 (unhealthy) .The Gros Profit Margin ratio in 2018 shows a value of 31.9 with a score of 8.5 and in 2019 the score is 23.9 and a score of 8.5 (Very Healthy) Net Profit Margin ratio for the year 2018 shows a value of 24.2 with a score of 8.5 and in 2019 a score of 17.5 and a score of 8.5 (Very Healthy). The Return On Investement (ROI) ratio in 2018 scored 11.6 with a score of 8.5 and in 2019 with a score of 17.9 and a score of 8.5 (Very Healthy) and the Return On Equity (ROE) ratio, throughout 2018 with a value of 44.4 and a score of 8.5 and in 2019 with a value of 47.9 and a score of 8.5 (very healthy).Keyword : Ferformance Financial, Financial Ratio

ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN

2015 ◽  
Vol 10 (2) ◽  
pp. 97
Author(s):  
Yulinartati Yulinartati
Keyword(s):  
Discriminant Analysis ◽  
Profit Margin ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Discriminant Model ◽  
Operating Profit ◽  
Net Profit ◽  
Equity Ratio ◽  
Turn Over

The purpose of this study was to determine whether the Current Ratio (CR), Debt Equity Ratio (DER), Total Assets Over Turen (TATO), net profit margin (NPM), Debt to Assets Ratio (DAR), Return on Assets (ROA) , Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) influential in distinguishing healthy firms and perusahaa bankruptcy discriminant model. Based on discriminant analysis of known groups of healthy companies and a group of companies that went bankrupt differ significantly, from 9 (nine) variables are in use only 4 (four) variable Current Ratio, Debt Equity Ratio, Net Profit Margin, and Gross Profit Margin is selected and able to differentiate healthy companies and companies go bankrupt, while the 5 (five) of the variables, Turn Over Total Assets, Debt to Assets Ratio, Return on Assets, Return on Assets, and Operating Profit Margin are not able to differentiate healthy and bankrupt companies. Keywords: Current Ratio ,Debt Equity Ratio, Total Assets Turen Over , Net profit Margin , Return on Assets, Return on Equity

scholarly journals PERBANDINGAN LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS SEBELUM DAN SETELAH RIGHT ISSUE

2020 ◽  
Vol 3 (3) ◽  
pp. 339
Author(s):  
Siti Nurmaalasari ◽  
Supramono Supramono ◽  
Diah Yudhawati
Keyword(s):  
Profit Margin ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio

Penelitian ini bertujuan untuk mengetahui perbandingan Likuiditas, Solvabilitas, dan Profitabilitas sebelum dan sesudah melakukan Right Issue. Penelitian ini dilakukan terhadap 2 (dua) perusahaan yang bergerak dibidang subsektor jasa kontruksi yang melakukan Right Issue di Bursa Efek Indonesia selama tahun 2012-2018. Rasio yang digunakan dalam penelitian ini adalah antara lain : Current Ratio (CR), Quick Ratio (QR), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt Equity Ratio (DER), dan Debt to Assets. Dari hasil analisis perbandingan Likuiditas,Solvabilitas, dan Profitabilitas yang diukur dengan Current Ratio (CR), Quick Ratio (QR), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt Equity Ratio (DER), dan Debt to Assets terdapat perbandingan sebelum dan sesudah melakukan Right Issue. Rasio keuangan Likuiditas dan Profitabilitas pada kedua perusahaan tersebut lebih baik sebelum Right Issue dibandingkan setelah Right Issue.Tetapi rasio Solvabilitas perusahaan PT Waskita Karya Tbk dan PT Adhi karya pada Debt to Equity Ratio unsolvable.Namun Debt to assets pada PT Adhi Karya Tbk di tahun 2012-2013 solvable dan di tahun 2014 unsolvable.

scholarly journals ANALISIS PERKEMBANGAN KINERJA KEUANGAN PADA PT UNITED TRACTORS TBK

2020 ◽  
Vol 5 (2) ◽  
pp. 156
Author(s):  
Asmawati Asmawati
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Research Subject ◽  
Current Ratio ◽  
Return On Equity ◽  
Profitability Analysis ◽  
Net Profit ◽  
Equity Ratio

This research purpose to know the development of financial performance at PT United Tractors Tbk 2015 - 2017. PT United Tractor Tbk research subject. The data used  data sekunder that the financial statements of PT United Tractors Tbk 2015-2017 . The analysis used Current Ratio (CR), Qui k Ratio (QR) , Debt to total asset ratio (DAR), Debt to equity ratio (DER), Net Profit Margin (NPM), Return on Total Assets ratio (ROA) , Return On Equity (ROE) Ratio . The results of the analysis of the development of PT United Tractors Tbk's financial performance from 2015 - 2017 show that liquidity is included in the liquid category. Solvability Analysis is categorized as solvable while for Profitability analysis with very efficient conditions.

scholarly journals PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN RASIO PROFITABILITAS TERHADAP EARNING PER SHARE ( Study Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011)

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Eka Susilawati
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Statistical Testing ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio ◽  
Solvency Ratio ◽  
Profitability Ratios

The purpose of this research was to determine whether Liquidity Ratios (Current Ratio), Solvency Ratio (Debt to Equity Ratio), and Profitability ratios (Return on Equity and Net Profit Margin) have an influence on Earning Per Share.The type of data in this study are secondary data, the sampling method is used purposive sampling and methods polled. The company used a sample of 26 of 136 companies listed on the Indonesia Stock Exchange during the period 2008-2011. This research is quantitative, and statistical testing using multiple linear regression test.The results of this study indicate that simultaneous four independent variables significantly influence the Earning Per Share. Partially shown that Current Ratio, Debt to Equity Ratio and Net Profit Margin has a positive and significant effect on Earning Per Share. While Return On Equity has a positive effect but not significant to Earning Per Share. Keywords: Current Ratio, Debt to Equity Ratio, Return On Equity, Net Profit Margin, Earning Per Share.

scholarly journals Analisis Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover, Net Profit Margin Terhadap Return On Equity pada Perusahaan Properti Dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017

2019 ◽  
Vol 3 (6) ◽  
pp. 12
Author(s):  
Vonny Vonny
Keyword(s):  
Financial Statements ◽  
Profit Margin ◽  
Financial Statement ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio ◽  
A Company

In its development, current financial statements are not only used to present the amount of profit that can be obtained in a certain period, but also can show indicators of financial performance of a company. To be able to measure the financial performance of a company, a financial statement analysis is needed, where one type of technical financial statement analysis can be done using financial ratio analysis. Users of financial statements, including shareholders can measure the effectiveness and efficiency of capital management carried out by company management by measuring the size of profitability, namely Return on Equity, which is the dependent variable tested in this study. This study aims to determine how the effect of Liquidity Ratio (Current Ratio), Leverage Ratio (Debt to Equity Ratio), Activity Ratio (Total Asset Turnover) and Profitability Ratio (Net Profit Margin) both partially and simultaneously to Profitability Ratio (Return on Equity). The object of this study is the Property and Real Estate companies listed on the Indonesia Stock Exchange in the period 2013-2017. The determination of the sample used in this study was purposive sampling using multiple regression models. The results of this study indicate that both partially and simultaneously, Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Net Profit Margin have a significant effect on Return on Equity.

scholarly journals Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan pada PT. Indonesia Prima Poperty Tbk Jakarta Pusat

2019 ◽  
Vol 9 (3) ◽  
pp. 122
Author(s):  
Grace D. P. Ramang ◽  
Tinneke M. Tumbel ◽  
Joula J. Rogahang
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Profit Margin ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Solvency Ratio

This study aims to determine the financial performance of PT. Indonesia Prima Property, Tbk Jakarta Pusat by using financial ratio analysis from 2016 to 2018. Financial ratios analyzed include Current Ratio (CR), Quick ratio (QR), Total Assets Turnover (TAT), Net Profit Margin (NPM) , Gross Profit Margin (GPM), and Debt to Assets Total (DtAT). The data used in this study are in the form of financial statement data for 2016 - 2018. From the analysis of the data it can be seen that the liquidity ratio of PT. Indonesia Prima Property Tbk seen from CR in 2016 - 2018, in three years it was 2.78%, 4.28%, and 0.80% while the QR in 2016 - 2018 was 2.38%, 3.83%, 0.72%. The activity ratio of PT Indonesia Prima Property Tbk seen from TAT in three years is 0.56%, 0.43%, 0.03% has decreased every year this happens because the number of goods to be sold has not been much from the sale. PT Indonesia Prima Property Tbk's profitability ratio seen from NPM in three years is 0.02%, 0.04%, 0.06% while GPM in three years is 0.49%, 0.44%, 0.37%. The Solvency Ratio of PT Indonesia Prima Property Tbk seen from DtAT in three years is 0.03%, 0.02%, 0.09% experiencing ups and downs because it is funded by capital in a solvable condition.

scholarly journals A Study on Financial Statement Analysis of Primary Agricultural Cooperative Credit Society in Paiyanoor Branch at Chengalpattu District

2021 ◽  
Vol 9 (3) ◽  
pp. 37-43
Author(s):  
K Karthikeyan
Keyword(s):  
Financial Statement ◽  
Financial Statement Analysis ◽  
Current Ratio ◽  
Return On Equity ◽  
Agricultural Cooperative ◽  
Net Profit ◽  
Equity Ratio ◽  
Net Assets ◽  
Solvency Ratio ◽  
Accounting Ratios

This study discussed the financial statement analysis of Primary Agricultural Cooperative Credit Society in Paiyanoor branch at Chengalpattu district, the study based last five year annual report of 2014 to 2019 form PACCS. The Accounting ratios like Current ratio, Quick ratio, Debit ration, Debit equity ratio, Net assets turnover ratio, Gross profit ratio, Net profit ratio, Return on equity ratio, Return on equity ratio, Solvency ratio used analysis the performance of financial statement analysis of Primary Agricultural Cooperative Credit Society. The study revealed that Debit Ratio highest value in the year 2014-15 is 0.830, Net Profit Ratio highest value in the year 2015-16 is 1.015, Current Ratio highest value in the year 2018-19 is 2.052, Quick Ratio highest value in theyear 2018-19 is 2.813, Gross Profit Ratio highest value in the year 2018-19 is 0.134. It shows that the PACCS gradually increase financial performance in last five years from 2014 to 2019.

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