scholarly journals DETERMINANTS OF GROWTH OF OFF BALANCE SHEET ACTIVITIES OF PRIVATE SECTOR BANKS: EMPIRICAL EVIDENCE FROM INDIA

2017 ◽  
Vol 5 (1) ◽  
pp. 61-72
Author(s):  
Anil Kumar Swain ◽  
Ganesh Prasad Panda
Keyword(s):  
Private Sector ◽  
Financial Stability ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Assets ◽  
Product Lines ◽  
Net Profit ◽  
Different Types ◽  
Relationship Of ◽  
Bank Soundness

Off-balance sheet activities play a probatory role in helping the banks to hedge their financial assets in the on-balance sheet and enhancing the profitability of the banks. These are mainly the fee based incomes of banks having no or a little investment. Off balance sheet activities are an intriguing part of the financial statements. Presented as footnotes to accounts, these contingent items have an important economic impact that affects the future as well as the current shape of an institution. Off-balance sheet activities also help to improve the commercial banks’ scope of operations, and diversification of product lines and earnings. The business of financial intermediaries has witnessed a large increase in the use of off balance sheet activities during the last 40 years. This growth that have come as a response to the need of corporate and firms for different types of guarantees did have a conflicting impact on financial stability and bank soundness. This study is designed to investigate the OBS exposure of Indian Private Sector banks. This study found that CRAR and LT positively affect the OBS activities where as NNPA negatively affects the OBS of private sector banks and there is a relationship of 89 % of net profit with OBS activities of private sector banks.

scholarly journals Assessment of financial stability and payment capacity of Russian companies

2021 ◽  
Vol 12 (2) ◽  
pp. 92-100
Author(s):  
Nikolay M. Tyukavkin ◽  
Vasilisa S. Vasilenko
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Financial Stability ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Automatic Generation ◽  
Financial Flows ◽  
Complex Concept ◽  
Software Products

The article discusses the concepts of financial stability, solvency, solvency ratios, financial reporting, financial analysis, liquidity indicators, solvency indicators, balance sheet, report on financial results, considers the advantages of implementing software products for the automatic generation of financial indicators based on financial statements. Financial management is becoming a time-consuming and priority task facing the management personnel of any modern enterprise, regardless of its field of activity. The financial stability of an enterprise is a complex concept that reflects a financial condition in which the enterprise is able to freely dispose of funds, balance financial flows, carry out effective activities in conditions of entrepreneurial risk and a dynamically changing environment, while maintaining solvency, having investment potential and a number of competitive advantages. The system of indicators characterizing the solvency and financial stability of the enterprise is the most important aspect, therefore, this article also discusses the indicators of financial stability, solvency, their calculation procedure, as well as the size and results. Methods for assessing the information contained in the financial statements are determined, examples of calculating the liquidity and solvency ratios of enterprises are given. The ways of increasing the financial stability and solvency of companies are described and considered.

scholarly journals Analisis Kinerja Keuangan dengan Menggunakan Metode Common Size pada PT. Holcim Indonesia Tbk

2019 ◽  
Vol 3 (1) ◽  
pp. 153-159
Author(s):  
Riri Rifardi ◽  
R. Deni Muhammad Danial ◽  
Dicky Jhoansyah
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Short Term ◽  
Descriptive Research ◽  
Income Statement ◽  
Net Profit ◽  
Margin Of Safety ◽  
The Common

Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss. Keywords: Financial Performance, Financial Statements, Common Size Method.

scholarly journals ANALISIS LAPORAN KEUANGAN BERDASARKAN TINGKAT PROFITABILITAS PADA PT. BANK PERKREDITAN RAKYAT LPN TARANTANG KABUPATEN DHARMASRAYA

2019 ◽  
Author(s):  
Afriyeni Afriyeni ◽  
Yana Putri
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Descriptive Study ◽  
Profit Margin ◽  
Bank Credit ◽  
Return On Assets ◽  
Return On Equity ◽  
Net Profit

This study aims to determine advantage of Profitability in the Bank Credit People of LPN Tarantang Sub-Province of Dharmasraya period 2013-2016. The object of research is to analyze Financial Statements Balance Sheet at the Bank Credit People of LPN Tarantang. This research is a descriptive study with the data used are the financial statements. Analysis using liquidity ratios used to Return on Assets, Return on Equity, Operating Expenses, and Net Profit Margin. The results showed that the level of Profitability bank seen from Return on Assets on Bank Credit People of LPN Tarantang Sub-Province Dharmasraya in years 2013 period amounted to 2,43%%, in years 2014 amounted to 08,60%%, in years 2015 amounted to 3,10%, and 1,69% in years 2016, these results are included in the category of less healthy. Return on Equity in 2013 amounted to 17,18%, in years 2014 amounted to 5,48%, in years 2015 amounted to 17,86%, and in years 2016 amounted to11,13%, these result are included in the category of slimmer goodness. Operating Expenses in years 2013 amounted to 88,04%, in years 2014 amounted to 96,27%, in years 2015 amounted to 116%, and amounted 111% in years 2016, these result are included in the category not efficiency. Net Profit Margin in years 2013 amounted to 12,09%, in years 2014 amounted to 03,94%, in years 2015 amounted to 16,28%, and 10,04% in years 2016. These result are included in the category good.

scholarly journals COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE PT KALBE FARMA, Tbk. AND PT KIMIA FARMA (Persero) Tbk USING DU PONT SYSTEM IN 2012-2014

AdBispreneur ◽  
2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Nenden Kostini ◽  
Ratna Meisa Dai ◽  
Dinda Rizki Oktaviani
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Net Profit ◽  
Asset Turnover ◽  
Using Data

ABSTRACTThis study aimed to compare the financial performance of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk using du Pont system in 2012 until 2014. The company's financial performance seen from a return on investment along with its constituent components consisting of total assets turnover and net profit margin. The method used in this study is a comparative quantitative approach using data from the financial statements of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk years 2012-2014 which includes the balance sheet and profit and loss. The processed data is secondary data. Data were analyzed using analysis du pont system. The results showed that the financial performance of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk in 2010 and 2012 continued to decline. Return on investment of PT Kalbe Farma Tbk above - average industry return on investment while PT Kimia Farma Tbk is below average - average industry. PT Kalbe Farma Tbk have better financial performance of PT Kimia Farma (Persero) Tbk.Keywords: Financial performance, return on investment (ROI), total asset turnover, net                    profit margin, du pont system  ANALISIS PERBANDINGAN KINERJA KEUANGAN PT KALBE FARMA TBK DAN PT KIMIA FARMA PERSERO (TBK) DENGAN MENGGUNAKAN METODE DU PONT SISTEM TAHUN 2012 – 2014ABSTRAKPenelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk dengan menggunakan du pont system tahun 2012 hingga 2014. Kinerja keuangan perusahaan dilihat dari return on investment beserta komponen penyusunnya yang terdiri dari total assets turnover dan net profit margin.  Metode yang digunakan dalam penelitian ini adalah komparatif dengan  pendekatan kuantitatif dengan menggunakan data laporan keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk tahun 2012 - 2014 yang meliputi laporan neraca dan laba rugi. Data yang diolah merupakan data skunder. Teknik analisis data menggunakan analisis du pont system.  Hasil penelitian menunjukan bahwa kinerja keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk tahun 2010 hingga 2012 terus mengalami penurunan. Return on investment PT Kalbe Farma Tbk diatas rata - rata industri sedangkan return on investment PT Kimia Farma Tbk berada dibawah rata – rata industri. PT Kalbe Farma Tbk memiliki kinerja keuangan yang lebih baik dari pada PT Kimia Farma (Persero) Tbk.Kata kunci: Kinerja keuangan, return on investment (ROI), total asset turnover, net profit margin,                   du pont system

scholarly journals Impact of the IFRS Adoption on Financial Assets and Liabilities. Empirical Evidence from Bucharest Stock Exchange

2015 ◽  
Vol 8 (2) ◽  
pp. 69-90
Author(s):  
Maria Carmen Huian
Keyword(s):  
Stock Exchange ◽  
Balance Sheet ◽  
Financial Statements ◽  
Accounting System ◽  
Financial Assets ◽  
Ifrs Adoption ◽  
Income Statement ◽  
Before And After ◽  
The Individual ◽  
The Impact

AbstractThe aim of this paper is to study the impact of the transition to IFRS on financial assets and liabilities reported by non-financial companies listed on the Bucharest Stock Exchange. It uses data from the individual financial statements for the comparative year 2011, prepared under both Romanian accounting standards (RAS) and IFRS. Through a set of financial ratios involving information from balance sheet, income statement and cash flow statement, we study how the IFRS adoption affected financial assets and liabilities. We also test the empirical correlation between profitability (measured by ROE) and financial assets/ liabilities before and after the transition to IFRS. We find that financial instruments are very little affected by the change in the accounting system. However, the association between ROE and financial assets/ liabilities is of greater intensity for the IFRS data.

scholarly journals Management of the monitoring system in financial projects of organizations

2021 ◽  
Vol 1 (1) ◽  
pp. 316-320
Author(s):  
Volodymyr GriGorenko ◽  
Tetyana Kadylnykova
Keyword(s):  
Financial Stability ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Indicators ◽  
Building Systems ◽  
Rational Version ◽  
Function Calculation ◽  
Software Information ◽  
Made In

The article considers the basics of building systems for monitoring financial projects, which are based on an algorithm that determines the project actions, their sequence, the composition of the executors, funds and resources needed to perform these actions. The use of monitoring systems in the management of financial projects can minimize the risk of errors made in the early stages of development, and facilitates various project parameters. The main functions that will be performed by the system of monitoring financial projects are as follows: adding, editing, reviewing information of election financial statements, results of balance sheet items; registration, users, editing user information; authorization in the system using login and password; password recovery function; calculation of indicators of financial stability of the project; determination of financial stability of the project on the basis of financial indicators; adding, editing information in the project; view, edit information by the administrator about clients registered in the system. Creation and management of the system of monitoring of financial projects allow: to establish the necessity of construction and expediency of realization of the financial project; determine what types of work, in which departments of the organization and in what order they should be performed, by the financial project; choose the most rational version of the database and all types of its support (technical, software, information, organizational, linguistic, mathematical, legal); determine the optimal composition of methods and means of implementation about a particular organization.

scholarly journals Analisis Rasio Tingkat Kesehatan Bank Menggunakan Metode CAMEL Pada PT Bank BCA Syariah Tbk Jakarta Timur Tahun 2013 - 2017

2020 ◽  
Vol 3 (2) ◽  
pp. 212-227
Author(s):  
Su Patmin
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Profit Margin ◽  
Return On Assets ◽  
Operating Income ◽  
Capital Adequacy Ratio ◽  
Net Profit ◽  
Asset Quality ◽  
Assets Management

The purpose of this study was to determine the development of bank health at PT Bank BCA Syariah Tbk and to measure the level of health of PT Bank BCA Syariah Tbk in 2013-2017 using the CAMEL ratio which includes aspects of capital, productive assets, management, profitability and liquidity. This research is quantitative descriptive. The population in this study includes all financial statements of PT Bank BCA Syariah for the period 2013 to 2017, while the sample in this study is the company's financial statements in the form of a balance sheet and income statement of PT. Bank BCA Syariah Tbk. period 2013 to 2017. Analysis of the data used in this study is to use the CAMEL method which consists of five aspects, namely capital aspects using CAR (Capital Adequacy Ratio), aspects of earning asset quality using the ratio of KAP (Earning Assets Quality) and PPAP (Allowance for Earning Assets), management aspects using the ratio of NPM (Net Profit Margin), profitability aspects using the ratio of ROA (Return On Assets) and BOPO (Operating Expenses to Operating Income), and the liquidity aspect using the NCM-CA (Net Call Money ratio) to Current Assets) and LDR (Loan to Deposit Ratio). Based on the results of research conducted at PT Bank BCA Syariah CAMEL in 2013 97.04 was healthy, in 2014 96.71 was healthy, in 2015 95.52 was healthy, in 2016 97.01 was healthy, in 2017 98.00 is healthy. Abstrak Tujuan penelitian ini untuk mengetahui perkembangan kesehatan bank pada PT Bank BCA Syariah Tbk dan untuk mengukur tingkat kesehatan PT Bank BCA Syariah Tbk pada tahun 2013-2017 dengan menggunakan rasio CAMEL yang meliputi aspek permodalan, aktiva produktif, manajemen, rentabilitas dan likuiditas. Penelitian ini bersifat deskriptif kuantitatif. Populasi dalam penelitian ini meliputi seluruh laporan keuangan PT Bank BCA Syariah periode tahun 2013 sampai dengan 2017, sedangkan sampel dalam penelitian ini adalah laporan keuangan perusahaan berupa neraca dan laporan laba rugi PT. Bank BCA Syariah Tbk. periode 2013 sampai dengan 2017. Analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan metode CAMEL yang terdiri dari lima aspek, yaitu aspek permodalan menggunakan rasio CAR (Capital Adequacy Ratio), aspek kualitas aktiva produktif menggunakan rasio KAP (Kualitas Aktiva Produktif) dan PPAP (Penyisihan Penghapusan Aktiva Produktif), aspek manajemen menggunakan rasio NPM (Net Profit Margin), aspek rentabilitas menggunakan rasio ROA (Return On Assets) dan BOPO (Beban Operasional terhadap Pendapatan Operasional), dan aspek likuiditas menggunakan rasio NCM-CA (Net Call Money to Current Assets) dan LDR (Loan to Deposit Ratio). Berdasarkan hasil penelitan yang telah dilakukan pada PT Bank BCA Syariah CAMEL pada tahun 2013 97,04 adalah sehat, tahun 2014 96,71 adalah sehat, tahun 2015 95,52 adalah sehat, tahun 2016 97,01 adalah sehat, tahun 2017 98,00 adalah sehat. Kata Kunci : Rasio Tingkat Kesehatan Bank, CAMEL

scholarly journals PENGARUH KENAIKAN LABA BERSIH PERUSAHAAN TERHADAP TIMING PENYAMPAIAN LAPORAN KEUANGAN TAHUNAN PERUSAHAAN (Studi empiris pada perusahaan LQ-45 di Indonesia yang terdaftar pada Bursa Efek Indonesia tahun 2017)

2019 ◽  
Vol 11 (03) ◽  
pp. 107-120
Author(s):  
Ahmad HIjri Alfian ◽  
Mukhlas Adi Putra
Keyword(s):  
Linear Regression ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Net Income ◽  
Audit Process ◽  
Net Profit ◽  
Reporting Process ◽  
Relationship Of ◽  
The Relationship

The purpose of this study is to verify the increase in the company's net profit on the timing of submission of the company's financial statements on the Indonesian stock exchange. This study also has another purpose, namely to assess the influence of existing stakeholder theory which assumes that the company has a responsibility to report the condition of the company to the company's stakeholders. Companies that experience an increase in net income should report their financial statements faster than the specified time, 30 April of the previous year, to make it easier for stakeholders to make decisions.The sample of this study is 42 companies that entered the LQ-45 registered in the Indonesian Stock Exchange in the period of 2017. While the analytical method used to examine the effect of the effect of the increase in net income on the time of submission of financial statements is linear regression analysis.The results of this study indicate that the increase in net income does have a significant effect on the time of submission of financial statements, but the relationship of influence between the two is negative. It indicates the companies had increased net profit tend to be longer in delivering their financial statements, because in the financial statement reporting process which generates net income is needed general audit process to ensure that the numbers in the financial statements are accurate and accountable.

scholarly journals Evaluation and analysis of factors influencing the financial sustainability of engineering enterprises

2019 ◽  
Vol 18 (3) ◽  
pp. 1-11 ◽  
Author(s):  
Maryna Berest ◽  
Ljubov Merenkova
Keyword(s):  
Financial Stability ◽  
State Level ◽  
Negative Influence ◽  
Engineering Industry ◽  
Financial Sustainability ◽  
Financial Assets ◽  
Financial Status ◽  
Net Profit ◽  
Factors Of Influence ◽  
Selection Of

Financial sustainability is one of the most important characteristics of an enterprise's financial position. It determines the level of the company independence from external entities and sources of financing, and, in turn, is conditioned by a set of multifaceted factors. In the case of negative influence of the external environment, engineering enterprises require research and selection of factors of influence on financial sustainability, which are formed in the internal environment of their functioning. The content analysis of definitions of the "financial stability of an enterprise" concept is carried out. Given the analysis results, the key informative characteristics of the enterprises are emphasized, such as state and structure of financial resources, solvency and profitability of the enterprise. In the context of selected areas and based on comparative analysis of literature sources and methods recommended at the state level for assessing the enterprise financial status, the study has formed a list of coefficients, the calculation and analysis of which is appropriate in evaluating assessment of financial enterprises. Using regression analysis, the study has revealed factors that most significantly influence the level of financial sustainability of engineering enterprises. It is established that the level of financial stability of the mechanical engineering industry enterprises in Kharkiv region is mainly influenced by the level of security of current liabilities of enterprises with financial current assets, the ability of enterprise assets to generate net profit and the share of equity in the financing sources structure. Therefore, to ensure the financial sustainability of engineering companies, management should take measures to ensure that they have a sufficient level of financial assets to cover their current liabilities and to optimize financial results in the context of increased net profit.

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