scholarly journals PENGUKURAN KINERJA KEUANGAN PADA PT. BPR ARTHA SARI SENTOSA PERIODE 2013-2018

2020 ◽  
Vol 4 (01) ◽  
Author(s):  
Rizky Citra Dewi ◽  
Bambang Mursito ◽  
Istiatin Istiatin
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Activity Ratio ◽  
Good Condition ◽  
Secondary Data ◽  
Good Position ◽  
Literature Study ◽  
Current Ratio ◽  
Activity Ratios ◽  
Solvency Ratio

The aim of this research are to find out and explain how financial performance using rentability ratios, activity ratios, liquidity ratios, and solvency ratios at PT BPR Artha Sari Sentosa for the period 2013 - 2018. Types of data in this study are secondary data, data in the form of finance ratios of PT. BPR Artha Sari Sentosa for the period 2013 - 2018. Data collection techniques used in this research are documentation and literature study. Stages conducted by researchers to analyze the financial performance of PT. BPR Artha Sari Sentosa for the period 2013-2018 by calculating the financial ratios with each model. The results of this research are 1) Overall the rentability ratio of PT. BPR Artha Sari Sentosa is in very good condition, 2) The activity ratio of PT BPR Artha SariSentosa for the period of 2013-2018 is in very good condition, 3) The liquidity ratio in terms of the current ratio, in general, from 2013-2018 PT BPR Artha Sari Sentosa was in a pretty good position, 4) Overall the solvency ratio of PT BPR Artha Sari Sentosa was in very good condition. Keywords : rentability ratios, activity ratios, liquidity ratios, and solvency ratios.

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

2021 ◽  
Vol 26 (2) ◽  
pp. 22-33
Author(s):  
Wulan Damayanti ◽  
Ari Nurul Fatimah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Fixed Asset ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

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 Relationship of Revenue, Expenditure, Capital, Grand, and Tax’s with Financial Performance of Nangroe Aceh Darussalam Province

2020 ◽  
Vol 5 (11) ◽  
Author(s):  
Luluk Latifah ◽  
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Good Condition ◽  
Secondary Data ◽  
Provincial Government ◽  
Regional Government ◽  
Literature Study ◽  
Bivariate Correlation ◽  
The People ◽  
Regional Budget

Objective Provincial government is part of the central government which autonomously has its own authority in carrying out its APBD so that it can be utilized as much as possible for the prosperity of the people. Good financial performance of the regional government will make the welfare of the people in the area also better. This research is a literature study on the regional government of the province of Nangroe Aceh Darussalam for ten years 2009-2018. Method - The type of data used is secondary data, APBD (Regional Budget) reports in the form of audited budget and realization. Financial performance instruments are measured based on effectiveness, efficiency and independence. Data were analyzed using Pearson bivariate correlation analysis. Results - Research has fulfilled the classical assumption test, and the results of Pearson's bivariate correlation show that revenue, expenditure and taxs have a very close positive relationship with the financial performance of the Aceh government, while capital and grand have a weak relationship. Implications - The results show that the financial performance of the Nangroe Aceh Darussalam provincial government is quite good. This good condition can be improved to be very good through efforts to focus improvements on the variables that are lacking, namely capital and grand.

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 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 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.

ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM TIRTA SEGAH KABUPATEN BERAU

2019 ◽  
Vol 3 (2) ◽  
pp. 465
Author(s):  
Maya Osiana Anggita
Keyword(s):  
Financial Performance ◽  
Research Method ◽  
Activity Ratio ◽  
Working Capital ◽  
Current Ratio ◽  
Total Debt ◽  
Net Profit ◽  
Equity Ratio ◽  
Quantitative Descriptive ◽  
Solvency Ratio

The purpose of this research is to find out and analyze the Financial Performance of Liquidity, Profitability, Activity, and Solvency Ratios in Tirta Segah PDAM, Berau Regency. In this study it can be seen that this research method uses quantitative descriptive methods. Based on the results of this study Liquidity Ratios seen from the Current Ratio in 2016 amounted to 317.99, in 2017 amounted to 16.25, and in 2018 amounted to 11.56 seen from the calculation of Current Ratio decreased. Quick Ratio in 2016 amounted to 252.02, in 2017 amounted to 11.12, and in 2018 amounted to 9.62 indicating a tendency to decrease. The profitability ratio can be seen from the Net Profit Margin from 2016 of -0.19, in 2017 of 0.02, and in 2018 of 0.09. Viewed from the ROA in 2016 of -0.08, 2017 of 0.02. And in 2018 the amount is 0.08. Judging from ROE in 2016 -0.08, 2017 amounted to 0.02, and in 2018 amounted to 0.08 this increase was due to an increase in net profit after tax. The activity ratio seen from the Total Assets Turnover from 2016 amounted to 0.44, 2017 amounted to 0.96, and in 2018 amounted to 0.85. This means that the assets and capital turnover every year has decreased while the Working Capital Turnover in 2016 amounted to 1.51, in 2017 amounted to 1.52, and in 2018 amounted to 1.56 assets and capital turnover increased every year. The Solvency Ratio can be seen from Total Debt to Total Assets in 2016 of 0,0009, 2017 of 0.0415, 2018 of 0.0517 while Debt to Equity Ratio seen in 2016 of 0,0009, 2017 of 0.0433 , in 2018 amounting to 0.0545 based on the results of the calculation of the Solvency Ratio shows that every year has increased

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 Analisa Kinerja Keuangan PT BTPN Tbk Periode 2015-2019 dengan POJK Nomor 4/POJK.03/2016

2020 ◽  
Vol 1 (1) ◽  
pp. 62-71
Author(s):  
Ega Virgiani ◽  
Dadang Hermawan ◽  
Rosma Pakpahan
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Good Condition ◽  
Secondary Data ◽  
Literature Study ◽  
Return On Equity ◽  
Financial Report ◽  
Net Interest Margin ◽  
Equity Ratio ◽  
Research Show

In 2019, PT BTPN Tbk ranked seventh as the bank with the large asset. The purpose of ther esearch is to analyze financial performance at PT BTPN Tbk 2019 that determinate the health of the bank. This research used quantitative and secondary data from annual financial report during 2015-2019. Collecting data method is using literature study. This research using descriptive analysis with ratio: Liquidity Ratio (Quick Ratio, Loan to Fund Ratio (LFR) and Loan to Asset(LAR), Solvability Ratio (Return On Asset(ROA), ROE (Return On Equity), Net Interest Margin (NIM) and BOPO) and Rentability Ratio (Debt to Equity Ratio (DER) and Cash Adequacy Ratio (CAR)). The result of research show that financial performance of PT BTPN Tbk period 2015-2019 in good condition.

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