scholarly journals Analisa Kinerja Keuangan Pada Pt. Astra International Tbk Periode 2012-2017 Dari Sudut Pandang Analisis Rasio Keuangan Dan Metode Du Pont

2019 ◽  
Vol 2 (6) ◽  
Author(s):  
Roben Wijaya
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Continuous Increase ◽  
Financial Ratio ◽  
Management Efficiency ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Asset Turnover

This study aims  to analyze and measure financial performance of PT. Astra International Tbk. using financial ratio analysis and du pont analysis. In conducting the research, data taken from company financial statement from 2012 until 2017. From financial ratio analysis, in liquidity ratio, capital structure ratio, asset management efficiency ratio, profitability ratio and market value ratio indicated if the company has increased every year. From du pont analysis show a continuous increase in Net Profit Margin and Total Asset Turnover every year. This increase is a positive increase so that the financial performance of PT. Astra International in the 2012-2017 period had declined but began to improve starting in 2016 because starting in 2016, the company could manage assets well and efficiently.

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 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 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.

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

scholarly journals ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Melisa Patricia Novelina Pasiakan ◽  
Stanly W. Alexander ◽  
Sonny Pangerapan
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Activity Ratios ◽  
A Company

Company's financial performance can be known from the aspect of financial ratios, such as Liquidity, Solvency, Profitability, and Activity ratios. The development of a company, can be seen and can be compared through the company's financial performance. This is certainly useful for investors, creditors, and owners to make profitable investment decisions. This study aims to assess the financial performance of PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT HolcimIndonesia by using financial ratio analysis. This study uses secondary data from Indonesia Stock Exchange. The result of research shows there are differences of financial performance between PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT Holcim Indonesia. Suggestions for the Management Party should further improve the performance of total asset management, so that efficient corporate finance will be better.Keywords: Liquidity, Solvency, Profitability, Activity, and Financial Performance

scholarly journals ANALYSIS OF FINANCIAL PERFORMANCE IN PT ARWANA CITRA MULIA TBK

Jurnal Soso-Q ◽  
2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Roy Seleky
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Working Capital ◽  
Quantitative Descriptive Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Quantitative Descriptive

This study aims to determine and examine the financial performance achievements of PT. Arwana Citra Mulia Tbk. The analysis used is a quantitative descriptive analysis method where the analysis of financial ratios is used to detect financial performance achievements which are then interpreted in order to obtain the achievement of the company's financial performance achievements. PT Arwana Citra Mulia Tbk's financial performance has tended to be educational, where in 2014 year 2015 the analysis of the company's financial performance has decreased. 2016 began to move up to the end of the analysis, which is 2017. Which experienced a slight condition is the achievement of working capital turnover in 2014 to 2015, but after that decreased very dramatically. Based on the results of this financial ratio analysis, it was concluded that the financial performance of PT. Arwana Citra Mulia Tbk. Fluctuating with the best performance in 2015 and 2016 alone. Keyword: Financial Statement => Analysis => Financial Performances Keuangan

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 Growth Of Financial Performance PT. Gresik Cipta Sejahtera (GCS) Year 2011-2014 Using Financial Ratio Analysis

2021 ◽  
Vol 12 (1) ◽  
pp. 1-8
Author(s):  
Boni A Pasaribu
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Profit Margin ◽  
Financial Statement ◽  
Ratio Measurement ◽  
Financial Ratio ◽  
Good Shape ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Equity Ratio

Assessment of financial performance can be known through a report, a report which describes the growth of the company's financial performance in certain periods. The report is called the financial statements. In order to make the financial statements useful for the parties concerned, it is needed to conduct analysis of the relations of the items in the financial statements which is often called financial statement analysis.The purpose of this study, to determine the growth of financial performance at PT. Gresik Cipta Sejahtera Medan in 2011-2014 based on the analysis of liquidity, leverage, and profitability.The data analysis method used is comparative descriptive method using a ratio measurement of liquidity, leverage, and profitability. Based on the current ratio, inventory to net working capital and debt to equity ratio, the company is in good shape, although they fluctuate during the period from 2011-2014. Based on the quick ratio, cash ratio, debt ratio, gross profit margin, net profit margin, ROI, and ROE, the company is in unfavorable circumstances, thus encouraged to improve efficiency.

scholarly journals Analisis Kinerja Keuangan pada Industri Tempe di Nagori Rambung Merah Kabupaten Simalungun

Owner ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 162-169
Author(s):  
Sumaizar Sumaizar ◽  
Muhammad Rido ◽  
Eko Deswin Miechaels Siringo-Ringo
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Financial Statement ◽  
Financial Ratios ◽  
Analysis Tool ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Condition ◽  
Financial Ratio Analysis

This study aims to determine the financial performance of the tempe industri in Nagori Rambung Merah. To measure financial performance, an analysis tool called financial ratio analysis can be used. In carrying out this analysis, it is necessary to calculate financial ratios that include certain aspects. Financial statement analysis will give the best results when used in a combination to show changes in financial condition or operating performance over a given period. The data analysis method used is descriptive analysis and the data is presented in the form of balance sheet financial statements and income statements. This data processing uses the Microsoft Excel software package followed by financial ratio analysis by looking at the comparison of financial ratios, namely the ratio of liquidity, solvability, and profitability. In this way, it will be obtained the results of the analysis of the correct financial performance for the tempe industri in Nagori Rambung Merah.

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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