scholarly journals Total Benchmarking Sebagai Alat Menilai Kewajaran Laporan Keuangan Dan Pemenuhan Kewajiban Perpajakan

2014 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Bayu Sarjono
Keyword(s):  
Foreign Exchange ◽  
Value Added ◽  
Secondary Data ◽  
Profit Margin ◽  
Insurance Companies ◽  
Financial Intermediaries ◽  
Operating Profit ◽  
Ratio Difference ◽  
Directorate General ◽  
Turn Over

AbstractThe objective of this research is to provide empirical evidence on the utilization of total benchmarking ratio as a mean to assess the fairness of financial statement and the fulfilment of tax obligation in financial intermediaries sector. Variables to be tested in this research are 14 ratio of benchmarking total consist of: Gross Profit Margin (GPM), Operating Profit Margin (OPM), Pretax Profit Margin (PPM), Corporate Tax to Turn Over Ratio (CTTOR), Net Profit Margin (NPM), Dividend Payout Ratio (DPR), Value-added Tax Ratio (pn), Salary/Sales Ration (g), Interest/Sales Ratio (b), Rent/Sales Ratio (s), Depreciation/Sales Ratio (py), Outside-business Revenue/Sales Ratio (pl), Outside-business Cost/ Sales (bl), Other-input/Sales Ratio (x). This research incorporates financial intermediaries sector because it has contributed to the 5 largest tax revenue in last 5 years. The research method used is descriptive qualitative method by calculating ratios then compare them to the benchmark set by the Directorate General of Taxes. The sample of this research is Business Field Classification (Klasifikasi Lapangan Usaha) in the financial intermediary sector: foreign exchange banks, insurance and consumer financing companies. The type of data used is secondary data, that is audited financial statements gathered form ICMD. The research results show that the largest ratio difference for foreign exchange banks and insurance companies is at interest expense; however, the largest ratio difference for consumer financing is at outside-business Costs.

scholarly journals ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk.

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rona Rosy Nimiangge ◽  
Harijanto Sabijono ◽  
Hendrik Gamaliel
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Analysis ◽  
Information Source ◽  
Profit Margin ◽  
Financial Statement ◽  
Operating Profit ◽  
Net Profit ◽  
Turn Over ◽  
Profitability Ratios

Development in technology that happen continuously have made the skills in financial analysis are more needed. Financial statement are the information source for financial position and company financial ferformance analysis.Evaluation of company financial performance in this research  using activity ratio and profitability ratio. This research using PT. Hanjaya Mandala Sampoerna Tbk as objek, this decision are based as 1 of 4 big company in cigarettes industry in Indonesia. The summary problem  in this research is,” How the financial performanceat PT. Hanjaya Mandala Sampoerna Tbk. Based on activity ratio and profitability ratio for year 2015 and 2016?” The activity ratios are calculated with account receivable Turn Over,Inventory Turn Over, Total Asset Turn over,Otherwise Profitability Ratio are calculated with Gross profit  Margin, Operating Profit Margin, and Net Profit Margin. The results showed that the ratios of poor activity were seen from the decline in value in the period 2015-2016, while the profitability ratios increased in the period 2015- 2016 which indicates the company's ability to generate profits has increased.Keywords : Financial Performance Analysis, Activity, Profitability

scholarly journals JURNAL ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PPK-BLUD PADA RSUD KARDINAH

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Debby Firoeza Indiany ◽  
Dien Noviany Rahmatika ◽  
Jaka Waskito
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Secondary Data ◽  
Profit Margin ◽  
Wilcoxon Test ◽  
Return On Equity ◽  
Financial Ratio ◽  
Fixed Assets ◽  
Before And After ◽  
Turn Over

RSUD Kardinah Kota Tegal in December, 2008 has been designated as Badan Layanan Umum Daerah (BLUD), then since January 2009 has done changes management finances, with the financial management apply system that is called “Pola Pengelolaan Keuangan Badan Layanan Umum Daerah” (PPK – BLUD). This study aimed to analyze the diffrerences in financial performance RSUD Kardinah based on (1) the ratio of the vulnerability, the aspects of return of assets, return on equity, gross profit margin and net profit margin. (2) liquidity ratios include aspects of current ratio, quick ratio and cash ratio (3) solvency ratios include aspects of debt ratios, debt to equity ratio and times interest earned ratio, and (4) the ratio of activity includes aspects of accounts receivable turn over, inventory turn over, fixed assets and total assets turn over before and after implementing PPK-BLUD. This study classified quantative descriptive research the type of data used is secondary data obtained from the annual financial statements of RSUD Kardinah, the period before implementing ppk – blud (2002 – 2008) and after implementing ppk – blud (2009 – 2015). The analytical method used is a diferrent test to test the hypothesis using wilcoxon test with an error rate (alpha) of 5%. The result of this study conclude, there are no significant differences in financial performance based suspectible ratio, liquidity ratio and activity ratio on RSUD Kardinah before and after implementing of PPK-BLUD. There are significant differences in the aspect ratio of the activity inventory turn over snd fixed assets turn over before and after implementing of PPK – BLUD. The implementation of the PPK – BLUD in hospitals Kardinah not give any significant changes to be seen from the ratio financial ratio, but there is an increase in the trend sharp against the income operations hospital after the implementation of PPK – BLUD. Keywords : PPK-BLU, financial ratio analysis, financial performance, Wilcoxon Siged Ranks Test

scholarly journals INCOME TAX FROM EXCESS OF VAT ON THE SALE OF USED MOTOR VEHICLES

2021 ◽  
Vol 2 (2) ◽  
pp. 87-102
Author(s):  
Waidatin Nur Azizah
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Value Added ◽  
Secondary Data ◽  
Motor Vehicles ◽  
Primary Data ◽  
Selling Price ◽  
Directorate General ◽  
Used Car ◽  
Depth Interviews

Sales of used motor vehicles in Indonesia are subject to Value Added Tax (VAT) of 10% of the selling price and are charged to consumers. Value-Added Taxes collected when delivering to consumers are called output taxes. According to PMK Number 79 of 2010, Taxable Entrepreneurs (PKP) who sell retail used motor vehicles credit and input tax of 90% of the output tax. Therefore, PKP remits the payable VAT to the state treasury at 1% of the selling price. As a result, there is a more difference of 9% of the selling price paid by consumers and not deposited in the national treasury. According to research, this 9% excess is income for entrepreneurs and may be subject to income tax. However, no regulations are governing further regarding the taxation of this excess. The purpose of this study is to determine the potential income tax on the excess of VAT on the sale of motorcycles and used car retail. The research method used is descriptive qualitative using primary data and secondary data. Primary data is obtained directly from data sources, namely in-depth interviews with practitioners and academics in taxation at the Fiscal Policy Agency and the Directorate General of Taxation. The results of this study are that there is considerable potential regarding aspects of income tax on the excess of VAT on retail sales of used motorcycles and cars

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 Dynamics of rice sub-sector in Nepal: Research investment, production, and supply chain

2020 ◽  
Vol 12 (2) ◽  
pp. 178-188
Author(s):  
Rajendra Pandit ◽  
Durga Devkota ◽  
Naba R. Devkota ◽  
Prakash C. Bhattarai ◽  
Hari K. Shrestha
Keyword(s):  
Supply Chain ◽  
Value Added ◽  
Secondary Data ◽  
Rice Production ◽  
Profit Margin ◽  
Cost Ratio ◽  
Benefit Cost Ratio ◽  
Technology Generation ◽  
Research Investment

Abstract. Rice is a major cereal crop that ensures food security and rural income generation in Nepal. The objectives of this study were to analyse the dynamics of the rice sub-sector from the perspective of production, research investment, and supply chain as expected outcomes are not yet achieved in spite of continuity in priority for research and production investment. Accordingly, this study was done by using secondary data covering 2000 to 2018 combined with a case study. For the case study, Morang, the district with the highest rice production was chosen. A random sample of 144 supply chain actors in which 100 rice producers, 10 collectors, 10 wholesalers, 7 millers, and 17 retailers were chosen from the list of the targeted population in each category. Findings revealed that rice production, productivity, and research investment were increasing at the rate of 1.25, 1.65, and 10.57 percent per annum, respectively. There was a strong positive link between research investment and production. Millers were the main value-adding actor. They have been getting the highest profit margin (31.5%) based on investing more (46.51%) in value-added activities. In contrast, farmers received a relatively low-profit margin (13.9%) with a 1.26 benefit-cost ratio. This was mainly due to the low adoption of improved production technology and weak horizontal coordination of rice producers. The percentage of food surplus households has increased, mainly due to the adoption of rice technologies generated by rice research programs, but this has not well reflected in terms of getting more profit margin by the rice-producing farmers. On the other hand, the research investment in rice was not consistent, and even not adequate for the required technology generation. Therefore, an increased investment could enhance the efficiency of generating technology packages, and implementation of effective extension services targeting the rice-growing farmers through increasing total factor productivity is crucial to increase the profit margin of rice producers. Moreover, with strengthened horizontal coordination among the major actors and with the increased investment in value-added activities in each stage of the supply chain based on consumer demand, increased profit margin for making the rice supply chain sustainable.

scholarly journals Kinerja Keuangan Badan Layanan Umum Rumah Sakit Se-Jabotabek

1970 ◽  
Vol 4 (02) ◽  
pp. 161-169
Author(s):  
Sonny Sulaksono ◽  
Darmansyah Darmansyah
Keyword(s):  
Firm Size ◽  
Secondary Data ◽  
Data Retrieval ◽  
Jel Classification ◽  
Profit Margin ◽  
Service Agency ◽  
Financial Report ◽  
Quantitative Analysis Method ◽  
Report Data ◽  
Turn Over

ABSTRACT This study aims to identify and analyze the significant effect of cash ratio, receivable turn over, firm size on the financial performance proxyed by gross profit margin at General Hospital Service Agency located in Jakarta, Bogor, Tangerang and Bekasi. This research method using quantitative analysis method with secondary data retrieval, obtained from financial report data of hospital of Public Service Agency in Jabotabek area year 2013-2015 which measured by using ratio scale. The results of this study show that cash ratio partially does not affect significantly to gross profit margin, and the frequency of cash ratio movement that occurs partially has no impact on gross profit margin. Receivable turn-over is partially significant to gross profit margin, and the frequency of partially receivable turnover movements will have an impact on gross profit margin. Firm Size partially significant effect on gross profit margin, and firm size changes that occur partially impact on gross profit margin generated. ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh signifikan cash ratio, receivable turn over, firm size terhadap kinerja keuangan yang diproksikan oleh gross profit margin pada Rumah Sakit Badan Layanan Umum yang berlokasi di wilayah Jakarta, Bogor, Tangerang dan Bekasi. Metode penelitian ini menggunakan metode analisis kuantitatif dengan pengambilan data sekunder, diperoleh dari data laporan keuangan rumah sakit Badan Layanan Umum di wilayah Jabotabek tahun 2013-2015 yang diukur dengan menggunakan skala rasio. Hasil penelitian ini menunjukkan cash ratio secara parsial tidak berpengaruh secara signifikan terhadap gross profit margin, dan frekuensi atas pergerakan cash ratio yang terjadi secara parsial tidak berdampak apapun terhadap gross profit margin. Receivable turn-over secara parsial berpengaruh secara signifkan terhadap gross profit margin, dan frekuensi pergerakan Receivable turn-over yang terjadi secara parsial akan berdampak pada gross profit margin. Firm Size secara parsial berpengaruh secara signifikan terhadap gross profit margin, dan perubahan firm size yang terjadi secara parsial berdampak terhadap gross profit margin yang dihasilkan. JEL Classification: H83, I18, L25

scholarly journals Interdependensi Strategi Pemasaran Terhadap Kinerja Perusahaan (Suatu Penelitian pada Perusahaan Asuransi Indonesia yang sudah Go Public)

2014 ◽  
Vol 5 (1) ◽  
pp. 18
Author(s):  
Cecep Hidayat ◽  
Iskandar Putong ◽  
Rini Kurnia Sari
Keyword(s):  
Organizational Performance ◽  
Profit Margin ◽  
Insurance Companies ◽  
Return On Assets ◽  
Public Insurance ◽  
Return On Equity ◽  
Operating Profit ◽  
Net Profit ◽  
Study Population ◽  
Redundancy Index

This study aims to analyze the interdependence between the variables of marketing strategy and organizational performance of insurance companies using canonical correlation analysis with multiple multivariate analysis approach. The interdependent correlation value may explain the subgroup which the dominant variable affects other subgroups on the company based on the value of redundancy index. The study population was 9 go public insurance companies when the study was conducted in 2013. Given two exogenous variables, i.e. variables Effectiveness Strategy (STRAEFEK) and Efficiency Strategy (STRATEFIS). Endogenous variable is the Debt to Asset Ratio (DAR), Debt to Eqiity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), Operating Profit Margin (OPM) and Net Profit Margin (NPM).

The impact of financial ratios on the financial performance of a chemical company

2014 ◽  
Vol 10 (2) ◽  
pp. 154-160 ◽  
Author(s):  
Halimahton Borhan ◽  
Rozita Naina Mohamed ◽  
Nurnafisah Azmi
Keyword(s):  
Financial Performance ◽  
Negative Relationship ◽  
Secondary Data ◽  
Multiple Regression Model ◽  
Profit Margin ◽  
Financial Ratios ◽  
Content Type ◽  
Chemical Company ◽  
Operating Profit ◽  
The Impact

Purpose – The purpose of this paper is to examine the impact of financial ratios on the financial performance of a chemical company: LyondellBasell Industries (LYB). Some selected ratios: current ratio (CR) and quick ratio (QR) represent the liquidity ratios, debt ratio (DR) and debt equity ratio (DTER) represent the leverage ratios, while operating profit margin (OPM) and net profit margin (NPM) represent the profitability ratios. LYB faced financial problems after its merger and the financial performance of the company shrank to negative due to the world financial crisis. However, this company has bounced back after a year and is now the world's third largest chemical company based on revenue. Design/methodology/approach – The financial ratios were measured from 2004 to 2011, quarterly. A multiple regression model has been used and secondary data has been analyzed. Findings – The results shows that CR, QR, DR and NPM have a positive relationship while DTER and OPM have a negative relationship with the company's financial performance. Among the six ratios, CR, DR and NPM show the highest significant impact on the company's performance. Originality/value – This research paper contributed the result of the impact of financial ratios on the financial performance of a chemical company as the previous studies with this focus are hard to find and some of the sources are not specifically related to the topic.

scholarly journals MODEL REGRESI PERSENTASE KEUNTUNGAN PERUSAHAAN MANUFAKTUR DITINJAU DARI FAKTOR RASIO KEUANGAN BERDASAKAN DATA ICMD

2017 ◽  
Vol 2 (1) ◽  
pp. 32
Author(s):  
Rukmono Budi Utomo
Keyword(s):  
Capital Market ◽  
Return On Investment ◽  
Profit Margin ◽  
Current Ratio ◽  
Book Value ◽  
Trading Company ◽  
Operating Profit ◽  
Net Profit ◽  
Milk Industry ◽  
Turn Over

Tulisan ini mengkaji hubungan antara rasio keuangan terhadap persentase keuntungan pada perusahaan-perusahaan yang tercatat di Bursa Efek Indonesia (BEI) berdasarkan data Indonesian Capital Market Directory (ICMD) tahun 2010. Rasio keuangan yang dilibatkan dalam dalam penelitain ini antara lain Price Earning Ratio (PER), Price to Book Value (PBV), Current Ratio (CR), Debt to Equity (DE),Laverage Ratio (LR), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Inventory Trun Over (ITO), Total Aset Turn Over (TAT), dan Return on Investment (ROI). Perusahaan-Perusahaan Manufaktur yang dijadikan sampel dalam peneltian ini antara lain: PT Ultrajaya Milk Industry & Trading Company Tbk, PT Tunas Baru lampung Tbk, PT Siantar Top Tbk, PT Sinar Mas Argo Resources and Technology Tbk, PT Sekar Laut Tbk, PT Pioneerindo Gourmet International Tbk, PT Prasidha Aneka Niaga TBk, PT Mayora Indah Tbk, PT Aqua Golden Missisipi Tbk, PT Cahaya Kalbar Tbk.  Hubungan antara rasio keuangan terhadap persentase keuntungan pada perusahaan manufaktur dalam penelitian in berupa model regresi linear berganda yang dipengaruhi oleh rasio keuangan berupa PER, LR, GPM, ITO dan ROI dengan keakuratan model sebesar 60.8 persen. Kata Kunci: Perusahaan Manufaktur, Persentase Keuntungan, Rasio Keuangan, Model Regresi

scholarly journals PENGARUH MARGIN LABA KOTOR DAN MARGIN LABA OPERASIONAL TERHADAP PERTUMBUHAN PENDAPATAN PADA PT. ACE HARDWARE INDONESIA, TBK.

2020 ◽  
Vol 1 (1) ◽  
pp. 52-60
Author(s):  
Roudhatul Jannah ◽  
Dadang Husen Sobana ◽  
Sulaeman Jajuli
Keyword(s):  
Human Resources ◽  
Secondary Data ◽  
Financial Statements ◽  
Research Data ◽  
Profit Margin ◽  
Income Growth ◽  
Literature Study ◽  
Profit Margins ◽  
Revenue Growth ◽  
Operating Profit

AbstractThis article is motivated by the assumption of stable income growth indicating the efficiency of the company in managing its operating activities, and its human resources to increase profitability. This article aims to determine whether the gross profit margin and operating profit margin are factors that affect revenue growth at PT. ACE Hardware Indonesia, Tbk. This article also uses descriptive methods and quantitative approaches. Research data is secondary data taken from the financial statements of PT. ACE Hardware Indonesia, Tbk. and supported by literature study and documentation, which were processed statistically and quantitatively using SPSS. The results of this study conclude that both partially and simultaneously, the gross profit margin and the operating profit margin do not have a significant effect on the growth of PT. ACE Hardware Indonesia, Tbk. The implication of this research is that companies must pay attention to other factors to increase revenue growth, besides that the company must control operating expenses as well as cost of goods sold in order to maximize the increase in operating profit margins and gross profit margins. Keywords: Gross Profit Margin, Operating Profit Margin, Income Growth AbstrakArtikel ini dilatarbelakangi oleh asumsi pertumbuhan pendapatan yang stabil mengindikasikan efisiensi perusahaan dalam mengelola kegiatan operasi, dan sumber daya manusianya untuk meningkatkan profitabilitas. Artikel ini bertujuan untuk mengetahui apakah margin laba kotor dan margin laba operasional menjadi faktor yang mempengaruhi pertumbuhan pendapatan pada PT. ACE Hardware Indonesia, Tbk. Artikel ini juga menggunakan metode deskriptif dan pendekatan kuantitatif. Data penelitian merupakan data sekunder yang diambil dari laporan keuangan PT. ACE Hardware Indonesia, Tbk. dan didukung dengan studi kepustakaan dan dokumentasi, yang diolah secara statistik dan kuantitatif menggunakan SPSS.  Hasil penelitian ini menyimpulkan baik secara parsial dan simultan, margin laba kotor dan margin laba operasional tidak memiliki pengaruh yang signifikan terhadap pertumbuhan pendapatan PT. ACE Hardware Indonesia, Tbk. Implikasi dari penelitian ini adalah perusahaan harus memperhatikan faktor lain untuk meningkatkan pertumbuhan pendapatan, selain itu juga perusahaan harus mengontrol beban-beban operasional juga beban pokok penjualan agar maksimal menaikkan margin laba operasional dan margin laba kotor. Kata kunci: Margin Laba Kotor, Margin Laba Operasional, Pertumbuhan Pendapatan

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