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 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.

scholarly journals FAKTOR-FAKTOR PENILAIAN KINERJA KEUANGAN PADA PT. SINAR RODA UTAMA

2019 ◽  
Vol 13 (2) ◽  
pp. 28-38
Author(s):  
Putri Ratna Sari
Keyword(s):  
Financial Performance ◽  
Research Method ◽  
Good Condition ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Debt Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Solvency Ratio ◽  
Profitability Ratios

The purpose of this study is to find out how financial ratio analysis to assess the financialperformance of PT. Main Wheel Rays in terms of liquidity ratios, solvency ratios, and profitabilityratios using secondary data. The research method used is descriptive quantitative and independentvariables, namely the company's financial performance measured by several sub variablesincluding liquidity ratios, solvency ratios, and profitability ratios. The results of the research are theanalysis of the ratio of liquidity, solvency, and profitability to assess the financial performance of PT.Main Wheel Rays seen from the liquidity ratio of the company's financial performance are in goodcondition, but too much cash is not used. When viewed from the solvency ratio, the company'sfinancial performance is in a bad condition, because the debt ratio continues to increase. Whenviewed from the profitability ratio, the company's financial performance is in good condition, butmust continue to increase profits.

PERANAN ANALISIS LAPORAN KEUANGAN DALAM MENGEVALUASI KINERJA KEUANGAN PERUSAHAAN PADA PT. BANK JABAR BANTEN Tahun 2007 – 2009

2019 ◽  
Vol 8 (01) ◽  
pp. 99
Author(s):  
Yuli Anwar
Keyword(s):  
Financial Performance ◽  
Ratio Analysis ◽  
Short Term ◽  
Fixed Asset ◽  
Financial Ratio ◽  
Accounts Receivable ◽  
Financial Ratio Analysis ◽  
Fixed Assets ◽  
Asset Turnover ◽  
Solvency Ratio

The purpose of this study was to determine the financial performance of PT Bank Jabar Banten in 2007 - 2009 using a comparison and analysis of financial ratio analysis. The results obtained, the conditions seen from the company 's liquidity position : the current ratio in 2009 decreased because although the amount of current assets increased during the year, but the amount of current liabilities for the year also increased, indicating that the measurement is easy and fast to join the new amount of cash and other current assets by current liabilities. This means that when the securities are sold and accounts receivable payments can be received, then the bank can repay its short-term liabilities. Conditions views of the company 's solvency position, although there is a decrease and an increase in the solvency ratio, but the changes are not so significant or can be said to be relatively stable. This could indicate that the company 's financial performance is good enough to settle its debts - debts. Condition when viewed from the position of company activity , fixed asset turnover and working capital turnover continues to increase each year due to an increase in the side that tends to balance income and fixed assets. Keywords : financial performance, liquidity position, solvency, activity position. 

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 RASIO KEUANGAN UNTUK MENGUKUR KINERJA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Arniyatun Febi Hastuti ◽  
Istiatin Istiatin ◽  
Fithri Setya Marwati
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Poor Performance ◽  
Business World ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Solvency Ratio

Competition in the business world is increasingly competitive, so that companies are required to be able to control business activities better than competing companies. The purpose of this study is to determine the financial performance of telecommunications companies listed on the Indonesia Stock Exchange in terms of financial ratio analysis. The financial ratios used are liquidity ratios, solvability ratio, and profitability ratio. This type of research is qualitative and quantitative research. The research data used is secondary data obtained from the Indonesia Stock Exchange. The results of this study can be seen from the calculation of the liquidity ratio, solvency ratio, and profitability ratio at PT Indosat Tbk, PT XL Axiata Tbk, and PT Smartfren Tbk from 2017-2019 showing poor performance, while the solvency ratio and Net Profit Margin at PT Telekomunikasi Indonesia Tbk is already in good condition. Keywords: Financial Performance; Liquidity; Solvability; Profitability.

scholarly journals Analysis of Financial Performance In PT. PP (Persero) Tbk

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Muhammad Fadil Abu Bakar ◽  
Youlanda Hasan
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Activity Ratio ◽  
Good Condition ◽  
Financial Ratio ◽  
Net Profit ◽  
Equity Ratio ◽  
Quantitative Descriptive ◽  
Turn Over ◽  
Solvency Ratio

AbstractTo find out financial performance PT. PP (Persero) Tbk.               Data analysis in this study uses quantitative descriptive by comparing the company's financial ratios using the Liquidity Ratio, Solvability Ratio, Activity Ratio, Solvability Ratio               Based on the results of the analysis it can be concluded that the financial performance of PT. PP (Persero) Tbk. in 2014 until 2016 where the liquidity ratio felt in a liquid state because it was in the financial ratio. The solvency ratio is in an unhealthy state, because the debt to equity ratio and debt to asset ratio are below the standard financial ratio. The activity ratio is in good condition, because the receivable turn over and inventory turn over are at the financial ratio standard. The profitability ratio is in an unhealthy state, because the net profit margin and return of investment are below the standard financial ratio.Keywords: Liquidity Ratio, Solvability Ratio, Activity Ratio, Profitability Ratio.

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 Financial Ratio Analysis of Sharia Bank in Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 100
Author(s):  
Esty Apridasari
Keyword(s):  
Secondary Data ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Business Units ◽  
Financial Ratio Analysis ◽  
Islamic Financial Institutions ◽  
Standard Set ◽  
Research Period ◽  
Good Rating

The development of Sharia Banking in Indonesia in the last few years is arguably relatively rapid. This progress is indicated by the increasing number of Islamic financial institutions, Sharia Banks and Sharia Business Units. This study analyzes the financial ratios of Sharia Banks in Indonesia to determine the performance and health of Sharia banks from 2014 to 2018. This study uses secondary data by looking at CAR. BOPO, NPF, FDR and NOM as financial ratios. The results show that the analysis of the financial ratios of Sharia Banks in Indonesia from 2014 to 2018, several ratio values are by the standard set by Bank Indonesia, which are CAR, BOPO, and NPF. As for FDR, in the last two years of the research period, the value was still below the standard set by Bank Indonesia. Likewise, for the NOM ratio, the value is still far below the standard set by Bank Indonesia. This research shows that the financial ratio of Sharia Banks in Indonesia is generally still having a good rating; it means that their performance during the research period year is quite good.

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.

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

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