scholarly journals Çeltik Üreticileri Birliklerinin Mevcut Durumu ve Finansal Performans Analizi

2015 ◽  
Vol 3 (9) ◽  
pp. 721
Author(s):  
Faruk Adıgüzel ◽  
Nuray Kızılaslan
Keyword(s):  
Financial Performance ◽  
Audit Committee ◽  
Participation Rate ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Analysis Techniques ◽  
Rice Farmers ◽  
External Resource ◽  
Single Rice ◽  
Questionnaire Method

The aim of this study is to determine the current situation and to analyze financial performance of rice farmers associations. The data obtained with the questionnaire method from a single rice farmers association selected as purposeful constitute material of the research. First, a general assessment of the association was conducted, and then, the financial performance of the association was analyzed using Financial Statement Analysis, Percentage Method, Trend Analysis and Ratio Analysis techniques with the aid of financial statement and income chart for the period of 2011-2013. As a result, it is determined association was founded in 2006, have a total of 220 active members and 10 women members in district and 18 villages and two university graduate staff. In addition, management and audit committee members are men, middle-aged, and primary or secondary graduated. The participation rate of members in general assembly is high. The important problems of the association are lack of solidarity among members and irregular payment of membership’s fee. In the period under investigation, decreased use of external resource, strengthening equity and increased profitability in the association were determined. It is possible to develop association as financial statue with positive relationships between association and members and activation of association in terms of marketing.

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

The Effect of COVID-19 on the Tourism Sector in Turkey

2021 ◽  
pp. 69-91
Author(s):  
Duygu Şengül Çelikay ◽  
Ferdi Çelikay
Keyword(s):  
Financial Performance ◽  
Financial Statement ◽  
Short Term ◽  
Financial Statement Analysis ◽  
Analysis Techniques ◽  
Tourism Sector ◽  
Fixed Assets ◽  
Total Profit ◽  
Support Policy

This study aims to reveal the effect of COVID-19 on the financial performance and position of the tourism sector. The financial statement data of the firms traded in the restaurants and hotels sub-sector in Borsa Istanbul were analyzed by using financial statement analysis techniques. According to the comparative income statements, the firms' total profit turned into a loss by declining 181%. The first 9-month analyses are essential in revealing the significant decrease in the firms' revenues and the fact that the expenses could not be reduced; the firms sold fixed assets and realized capital increases to continue their activities. The policymakers should develop a comprehensive cash support policy and develop short-term measures such as cost-free financing opportunities and expanding loan opportunities to reduce the damage.

scholarly journals Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Bank SUMUT

2020 ◽  
Vol 4 (2) ◽  
pp. 50
Author(s):  
Eva Malina Simatupang
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Balance Sheet ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Analysis Techniques ◽  
Income Statement ◽  
Processing Techniques ◽  
Solvency Ratio ◽  
Profitability Ratios

This study aims to assess the financial performance of PT Bank SUMUT in terms of liquidity ratios, profitability ratios, and solvency ratios in period 2015-2017. The type of data used in this study is secondary data, that is balance sheet and income statement. Data collection in this study uses documentation and data processing techniques using ratio analysis techniques. The conclusion of this study is in terms of its liquidity ratio, PT Bank SUMUT's financial performance is quite good, in terms of its profitability ratio, PT Bank SUMUT's financial performance is not good, and in terms of its solvency ratio, PT Bank SUMUT's financial performance is quite good.

scholarly journals IPTEKS PERHITUNGAN RASIO KEUANGAN UNTUK MENILAI KINERJA PT. BANK SULUTGO PERIODE TAHUN 2014 – 2017

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Chriseva D. F. Voerman ◽  
Robert Lambey
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Bank Profitability ◽  
Bank Solvency ◽  
Solvency Ratio

PT Bank SulutGo is one of the BUMD (Regional-Owned Enterprises) companies that also have a goal to earn profits and aim to maintain a healthy bank predicate. By analyzing financial statements, it can be seen how the condition or financial performance of the bank, in accordance with regulations circulated by Bank Indonesia on April 12, 2004, namely indicators used to measure the soundness of a bank or not by using CAMEL analysis or ratio analysis. To analyze bank financial ratios, divided into three ratios, namely: bank liquidity ratio, bank solvency ratio, and bank profitability ratio. The results of the financial statement banking ratio analysis from 2014 - 2017 PT Bank SulutGo showed good conditions, although the Asset to loan ratio and Assets Utilization were in an unfavorable condition.Keywords: Ratio analysis, financial performance, financial statement

scholarly journals ANALISA KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, MALAYSIA DAN THAILAND MENGGUNAKAN ANALISIS RASIO DAN RISK BASED CAPITAL

KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (2) ◽  
pp. 869
Author(s):  
NGATIMIN NGATIMIN
Keyword(s):  
Performance Analysis ◽  
Financial Performance ◽  
Annual Report ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Loss Ratio ◽  
Growth Ratio ◽  
Liquid Asset ◽  
Retention Ratio ◽  
Reserve Ratio

AbstractTo measure financial performance analysis using ratio analysis in accordance with PSAK 28 which consists of Underwriting Ratio, Loss Ratio, Commission Expense Ratio, Liability to Liquid Asset Ratio, Investment to Technical Reserve Ratio, Net Premium Growth, Own Retention Ratio. Parameter used in Indonesia is Risk Based Capital (RBC) in accordance with Decree of Minister of Finance No. 424 / KMK.06 / 2003. The results of the ratio analysis based on the report of annual report are Underwriting Ratio of Indonesia 24.09%, Malaysia 13.70% and Thailand 12.22%, Loss Ratio Indonesia 44.44%, Malaysia 55.99% and Thailand 60.05% Malaysian Revenue Commission 11.53%, Indonesia 11.99% and Thailand 19.40%, Malaysia Liquidity Ratio 83.45%, Indonesia 55.96% and Thailand 54.42%, Investments to Technical Ratio of Indonesia 685.36% , Thailand 318.18% and Malaysia 93.65%, Net Premium Growth Ratio Indonesia 21.56%, Malaysia 13.29% and Thailand 4.42% and Own Retention Ratio Thailand 851.72%, Malaysia 79.14% and Indonesia 72.12%. While his Risk Base Capital analysis is Thailand 907.58%, Malaysia 920.68% and Indonesia 415.07 Keywords: Financial Statement, Ratio Analysis, Risk Based Capital

Finance in the Hospitality Industry

2020 ◽  
pp. 185-212
Author(s):  
Mudassar Mehmood
Keyword(s):  
Financial Performance ◽  
Hospitality Industry ◽  
Capital Budgeting ◽  
International Market ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Advantages And Disadvantages ◽  
Hospitality Business

By the end of this chapter, it is expected that one will be able to 1) establish various sources of funding that are available to a business in the hospitality industry in the international market, 2) evaluate the advantages and disadvantages of these sources of finance, 3) establish the sources that are available or unavailable for the hospitality business as compared to other industries, 4) evaluate an investment in hospitality industry using various capital budgeting techniques, 5) develop financial statement for businesses in hospitality industry, and 6) evaluate the financial performance of companies in hospitality industry using ratio analysis.

scholarly journals Good Corporate Governance Menghasilkan Laporan Keuangan Berkualitas dan Pengaruhnya Terhadap Kinerja Keuangan

2020 ◽  
Vol 4 (1) ◽  
pp. 144
Author(s):  
Arna Suryani ◽  
Elia Rossa
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Financial Statement ◽  
Audit Committees ◽  
Coefficient Of Determination ◽  
Good Corporate Governance

This research aims at finding out and analyzing how good corporate governance produces financial statement which has a certain quality that affects the company's financial performance. The population of this research is a sub-sector of the property listed on the Indonesia Stock Exchange period of 2014-2018, with the selection of samples based on the selected purposive sampling of 16 companies. The data was analyzed by using multiple linear regression by conducting classical assumption tests and hypothesis tests. The results of the research show that good corporate governance measured with the commissioner, foreign ownership and audit committees are simultaneously and significantly affect the financial performance measured by return on asset. Partially the Board of Commissioners have a significant effect on financial performance with a substantial of 1.299. Foreign ownership and audit committees have no significant effect on the financial performance in which the value of sig is > 0.05. The value of coefficient of determination of R2 amounted to 72.9% showed that Return On Asset variation can be explained by the variation of Board of Commissioners, foreign ownership and audit committee and the remain is 27.1% which is explained by other factors that do not exist in this research. The results of this research proved that the most dominant variable which has significant effect to the financial performance is the Board of Commissioners. This should be a consideration for the company in the election or designation of the Board of Commissioners to improve implementation of good corporate governance principles in order to improve the company's financial performance.

scholarly journals Analisis Rasio Likuiditas dan Profitabilitas untuk Menilai Kinerja Keuangan pada PT TASPEN (Persero)

2019 ◽  
Vol 14 (2) ◽  
pp. 75-89
Author(s):  
Miki Indika ◽  
Anggia Syafitri
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Quantitative Data ◽  
Financial Statement ◽  
Current Ratio ◽  
Analysis Techniques ◽  
Turnover Ratio ◽  
Earnings Per Share ◽  
Net Profit ◽  
Profitability Ratios

The purpose of this study is to assess the financial performance of PT TASPEN (Persero) assessed from the Analysis of Liquidity Ratios and Profitability Ratios. The data used in this study are quantitative data, namely financial statement data for the last three years from 2015 to 2017. Analysis of the data used is quantitative analysts by presenting tables, graphs or numbers, with the data analysis techniques used, namely data analysis techniques manually. The results of this study indicated that the company's financial performance was assessed from the level of liquidity in unfavorable conditions, this is because the current ratio, cash ratio, and debt turnover ratio were below the industry average, and when viewed from the profitability ratio the company was almost good , where the results of the calculation of the ratio of net profit margin, ROI, ROA, and earnings per share continued to increase even though the value of the ratio was still below the industry average.

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

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