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.

scholarly journals ANALISA PERBANDINGAN LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI SAWIT GUNUNG SANGKUR KECAMATAN KINALI KABUPATEN PASAMAN BARAT

2019 ◽  
Vol 4 (2) ◽  
pp. 86-95
Author(s):  
Mardahleni Mardahleni ◽  
Nur Hamzah
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Analysis Data ◽  
The Other ◽  
Data Sources ◽  
Ratio Analysis ◽  
Financial Report ◽  
Financial Position ◽  
Quantitative Descriptive ◽  
A Company

The financial report is the most information kursial to control a company. Analysis of the financial statements can provide information about the financial performance of a company or the other organization like Cooperative. The research carried out at the Koperasi Sawit Gunung Sangkur Kinali Kabupaen Pasaman Barat. The purpose of this study is to analyze financial performance in order to determine the development of the financial position at the Koperasi Gunung Sangkur in 2011 to 2014 period on liquidity, solvability and profitability ratio. Methodology of data analysis in this research is quantitative descriptive based on ratio analysis. Data sources are from the financial statements and the other document. The results showed that the financial performance of Koperasi Gunung Sangkur based on liquidity, solvability and profitability ratio are fluctuate from the year to year. Keywords: financial performance, liquidity ratio, solvability ratio and profitability ratio

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.

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 .

Analisis Kinerja Keuangan Bank Aceh Setelah Konversi Periode 2016-2018 Berdasarkan Peraturan Otoritas Jasa Keuangan Nomor 8/POJK.03/2014

2019 ◽  
Vol 4 (1) ◽  
pp. 43
Author(s):  
Hanifa Assofia
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Islamic Law ◽  
Financial Statements ◽  
Risk Profile ◽  
Bank Capital ◽  
Collection Method ◽  
Descriptive Research ◽  
Good Corporate Governance ◽  
Quantitative Descriptive

<p>This research aims to find out how Bank Aceh's financial performance after conversion in terms of earnings and capital. The type of research used is quantitative descriptive research. The data collection method used is the documentation method based on the data in the form of quarterly financial statements for the 2016-2018 period published. The method of data analysis in this study is by using the RGEC method (Risk Profile, Good Corporate Governance, Earning and Capital). The results of the study show that Bank Aceh's financial performance in terms of profitability ranks 2, with the definition that profitability is adequate, profit exceeds the target and supports the growth of bank capital. Bank Aceh's decision to convert to sharia as a whole was a very appropriate decision because it was able to show good performance, besides that it also supported the Aceh Government in carrying out its programs to enforce Islamic law. Bank Aceh's financial performance in terms of capital also ranks 2, with the definition that banks have adequate capital quality and adequacy relative to their risk profile, which is accompanied by strong capital management in accordance with the characteristics, scale of business and the complexity of the bank's business.</p>

scholarly journals Accountability Management Effectiveness at PT. Dumas Tanjung Perak Shipyards in Surabaya

2019 ◽  
Vol 1 (1) ◽  
pp. 64-67
Author(s):  
Dhiya Hanis Durrani
Keyword(s):  
Analytical Method ◽  
Descriptive Analysis ◽  
Good Control ◽  
Financial Statements ◽  
Management Effectiveness ◽  
Quantitative Descriptive Analysis ◽  
Accounts Receivable ◽  
Quantitative Descriptive ◽  
Accountability Management

In shipyard companies, receivables are the main source of company revenue. Good control is needed so that it can run effectively and efficiently to avoid the risk of accounts that cannot be billed. But if the company cannot control it properly, the company will experience losses J12and even bankruptcy. This study aims to evaluate accounts receivable turnover so that it can be used as a tool to assess the effectiveness of company management. The analytical method used is quantitative descriptive analysis. The results of research obtained from the 2013-2017 financial statements, showed the average billing period (ACP) in 2014 = 43 days, 2015 = 42 days, 2016 = 58, and 2017 = 39 days. If it is associated with standard criteria, payment of receivables goes into in smooth criteria. This reflects that the management of the company's receivables is very good and optimal.

scholarly journals PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 6 (1) ◽  
pp. 141
Author(s):  
Mega Indah Lestari ◽  
Deliza Henny
Keyword(s):  
Financial Stability ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Fraudulent Financial Statements

<p><em>The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy  ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. </em><em>This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.</em><em>The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.</em></p>

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

scholarly journals Dimensional Analysis and Implicit Function: An Application to Textual Data

2020 ◽  
Vol 17 ◽  
Keyword(s):  
Financial Performance ◽  
Dimensional Analysis ◽  
Financial Statements ◽  
Conceptual Structure ◽  
Implicit Function ◽  
Financial Report ◽  
Partial Derivatives ◽  
Qualitative And Quantitative ◽  
Textual Data ◽  
Relevant Variables

The purpose of the research is to test the viability and usefulness of the dimensional analysis based on the Vaschy-Buckingham Π theorem and implicit function applied to textual data. The method uses hermeneuticalanalysis that allows identifying most frequent words, phrases, and the colocations of words, defining words as categories, and then, as fundamental and derived variables; collocation textual analysis also provides the word links that create a conceptual structure to building the dimensional matrixes and equations by the Vaschy-Buckingham Π theorem. The Gauss-Jordan method gives a solution to the matrixes. Besides, the implicit function theorem allows creating relationships among the Π numbers and solving them by partial derivatives, gaining insights about the relevance of variables and their relationships. As an example, the model applies to the financial summary report about Isodiol International Inc. Reports Profitable Q4 Financial Statements, delivered by EMIS. Results showed the following relevant categories:1)Company Financial Performance,2)Company,3)Continued,4)Global,5)Expand,6)Footprint,7)Diversification,8)Costs,9)Bioactive,10 )Acquisitions,11)CBD,12)Anticipate,13)Traction,14).Additional. They were classified as fundamental and derived variables. All of them were considered derived variables, while the fundamental variables were:1)Expand, 2)Footprint,3)Diversification,4)Costs,5)Bioactive,6)Acquisitions,7)CBD,8)Anticipate,9)Traction,10). The application of the Vaschy-Buckingham Π theoremresulted in four Πnumbers, rearranged into an implicit function where the dependent variable was Company Financial Performance. The solution by partial derivatives resulted in identifying the category “Company Financial Performance” as well as “Traction” and “Additional” as core categories in the financial report; however, the other categories are also relevant. Conclusions point out the relevance of the analysis to textual data as an interphase between qualitative and quantitative data and also in helping to find relevant variables.

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 Pengaruh Profitabilitas, Kinerja Keuangan, Ukuran Perusahaan dan Solvabilitas terhadap Pertumbuhan Laba

2021 ◽  
Vol 4 (1) ◽  
pp. 442-449
Author(s):  
Rahel Lumbantoruan ◽  
Sri Murni Agustin ◽  
Susanti Susanti ◽  
Ike Rukmana Sari
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Analysis Method ◽  
Service Companies ◽  
Statistical Analysis Method ◽  
Quantitative Descriptive ◽  
Profit Growth

To see and test whether the effect of  profitability, financial performance, company size and solvency on profit growth (empirical study of the trade, service and investment sector) listed on the IDX for the period 2017-2019 is the purpose of this study. The data analysis method used is statistical analysis method and quantitative descriptive approach. This research is an explanation level research. A total of 177 companies are the total population obtained from companies listed on the IDX from 2017-2019. Samples were taken using purposive sampling technique. This technique is often used by other researchers because the samples obtained are early for the purpose of the study. Samples can be obtained from 14 companies. Data analysis used several analyzes, namely classical assumption test and multiple linear regression. This study shows that partially the profitability variable that has an effect on profit growth, while the financial performance, company size, and solvency variables do not have a significant effect on service companies listed on the Indonesia Stock Exchange. Simultaneously profitability, financial performance, company size and solvency also have no effect on profit growth in trade, services and investment  sector  service companies listed on the Indonesia Stock Exchange.

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