scholarly journals ANALYSIS OF FINANCIAL STATEMENTS PERTAMINA 2017

2020 ◽  
Vol 6 (9) ◽  
pp. 68-75
Author(s):  
Agus Jamaludin ◽  
Nahason Sihotangand ◽  
Firdaus Budhy Saputro
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Return On Equity ◽  
Accounts Receivable ◽  
Total Debt ◽  
Library Research ◽  
Income Statement ◽  
Tangible Asset

This study was obtained from the PT. Pertamina Balance Sheet and Profit Report in 2017, thenthe title is: Analysis of Pertamina's Financial Statements. The goal is to find out theperformance of PT Pertamina. This research was obtained from PT Pertamina's Balance Sheetand Income Statement. in 2018, the title is: Analysis of Pertamina's Financial Statements. Theaim is to find out the performance of Pertamina in terms of liquidity, solvency, activities andprofitability. The research method is Library Research by exposing existing data in the form ofBalance Sheet and Income reports via the internet where the data are in the form of quantitativedata and in the form of descriptive. Financial statement analysis is performed to determine thecompany's financial performance, can also be used as a reference in making decisions thataffect the company's future. The result is that liquidity: current ratio = 1.336, Quick ratio =11.221.049.9, cash ratio = 0.543 and working capital = 0.077. The solvability is: total debt toequity ratio = 2.63, total debt to total asset ratio = 0.625, long term to total asset ratio = 1.66,Tangible Asset dept coverage = 1.94, Time interest earned Ratio = 0.064. Its activities are: Totalasset turnover = 0.256, accounts receivable turnover = 2.67, accounts receivable collectionperiod = 134.78, inventory turnover = 0, fixed assets turnover = 0.370. While the profitabilityare: Gross profit Margin = 1, Net Profit Margin = 0.099, operational profit Margin = 0.141,Return on Investment = 0.020 and return on equity = 0.07.

scholarly journals ANALYSIS OF FINANCIAL STATEMENTS PT KERETA API INDONESIA (Persero)

2020 ◽  
Vol 6 (9) ◽  
pp. 92-98
Author(s):  
Agus Jamaludin ◽  
Toto Widiarto ◽  
Juni Mashita
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Return On Equity ◽  
Accounts Receivable ◽  
Total Debt ◽  
Library Research ◽  
Equity Ratio ◽  
Tangible Asset

This research was obtained from the report of the Indonesia Railway Corporation's BalanceSheet and Profit in 2018, then the title is: Analysis of the Financial Statements of PT. RailroadIndonesia. The aim is to find out the performance of PT Kereta Api Indonesia in terms ofliquidity, solvency, activities and profitability. The research method is Library Research byexposing existing data in the form of Balance Sheet and Income reports via the internet wherethe data are in the form of quantitative data and in the form of descriptive. Financial statementanalysis is performed to determine the company's financial performance, can also be used as areference in making decisions that affect the company's future. The result is that liquidity:current ratio = 1.336, Quick ratio = 11.221.049.9, cash ratio = 0.543 and working capital =0.077. The solvability is: total debt to equity ratio = 2.63, total debt to total asset ratio = 0.625,long term to total asset ratio = 1.66, Tangible Asset dept coverage = 1.94, Time interest earnedRatio = 0.064. Its activities are: Total asset turnover = 0.256, accounts receivable turnover =2.67, accounts receivable collection period = 134.78, inventory turnover = 0, fixed assetsturnover = 0.370. While the profitability are: Gross profit Margin = 1, Net Profit Margin =0.099, operational profit Margin = 0.141, Return on Investment = 0.020 and return on equity =0.07.

scholarly journals ANALISIS RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA PERUSAHAAN PADA PT. ASTALIA MILLENIA EDUCATINDO CABANG MADIUN

2013 ◽  
Vol 2 (1) ◽  
pp. 25
Author(s):  
Satrijo Budi Wibowo
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Financial Condition ◽  
Operating Profit ◽  
Total Debt ◽  
Income Statement ◽  
And Performance ◽  
Solvency Ratio

<span>This study aims to determine the company's financial performance , both in terms of liquidity, solvency, profitability and activity of PT .Millennia Astalia Educatindo Madiun from 2010 until 2012. The processed data is the data that comprises the financial statements of the balance sheet and income statement. Methods of data processing by using ratio analysis consisting of the ratio liquidity, profitability, solvency and activities. The method used is descriptive method, the research seeks to collect and present data from the company to be analyzed so as to provide a fairly clear picture of the object under study. Because of financial ratios is one tool in evaluating the company's financial condition and performance , it is expected that through the analysis of financial statements may consideration in making decisions, especially regarding the financial condition in the future. Besides, the analysis of financial statements to describe the company's actual financial performance. The results showed that the ratio of liquidity include the current ratio and quick ratio increased, although still below the industry average. For profitability ratios include gross profit margin and operating profit margin increased in 2012 despite the decline was due to the increased cost of goods sold. Solvency ratios while covering a total debt to equity ratio and total debt to capital assets shows a marked improvement by decreasing solvency ratio from year to year. Nonetheless Solvency ratio still can’t to be categorized either as it is still above the industry average. The ratio of activity which includes receivable turnover and total asset turnover has fluctuated, rising in 2011 but dropped in 2012. Nonetheless Activity ratios are well below the industry average, which means the company has not been effective in utilizing existing resources.</span>

scholarly journals Analisis Rasio Profitabilitas PT. Bank Perkreditan Rakyat Batang Kapas

2021 ◽  
Author(s):  
Endah Sundari ◽  
Doni Marlius
Keyword(s):  
Good Condition ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Good Position ◽  
Return On Equity ◽  
Operating Income ◽  
Income Statement ◽  
Net Profit

This research was conducted to find out how the level of profitability by using the ratio of ROA (Return on Asset), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income), and NPM (Net Profit Margin) to PT. BPR Batang Kapas. The type of data used is secondary data obtained by the documentation method taken from the PT.BPR Batang Kapas publication report during the period 2017-2019. This research was conducted using the 2017-2019 financial statements, namely the balance sheet and income statement. The results of this study indicate that the bank ROA level is in a very good position with the ROA criteria &gt;1.5%. The ROE level also shows that the bank position is in a fairly good condition with the criteria of 13%

scholarly journals ANALISIS RASIO PROFITABILITAS PADA PT. BANK NEGARA INDONESIA SYARIAH

2019 ◽  
Author(s):  
Yulia Permata Sari ◽  
Doni Marlius
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Bank Profitability ◽  
Return On Equity ◽  
Operating Income ◽  
Profitability Analysis ◽  
Income Statement ◽  
Net Profit

This research was conducted to find out how the level of profitability by using the ratio of ROA (Return on Asset), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income), and NPM (Net Profit Margin) to PT. BNI Syariah bank. The type of data used is secondary data obtained by the documentation method taken from the BNI Syariah bank publication report during the period 2013-2017. This research was conducted using the 2013-2017 financial statements, namely the balance sheet and income statement. based on profitability analysis, it can be seen that ROA experienced fluctuations from 2013 to 2017, as seen from the five year ROA which ha decreased in 2017. Then ROE and NPM for five years, the results show an increasing percentage, with the highest percentage in 2017. And BOPO which fluctuated with the highest percentage in 2014 and the lowest in 2016. The result shows that the level of bank profitability is not stable enough and efficient in carrying out the company’s operations.

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 PERKEMBANGAN KINERJA KEUANGAN PADA PT UNITED TRACTORS TBK

2020 ◽  
Vol 5 (2) ◽  
pp. 156
Author(s):  
Asmawati Asmawati
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Research Subject ◽  
Current Ratio ◽  
Return On Equity ◽  
Profitability Analysis ◽  
Net Profit ◽  
Equity Ratio

This research purpose to know the development of financial performance at PT United Tractors Tbk 2015 - 2017. PT United Tractor Tbk research subject. The data used  data sekunder that the financial statements of PT United Tractors Tbk 2015-2017 . The analysis used Current Ratio (CR), Qui k Ratio (QR) , Debt to total asset ratio (DAR), Debt to equity ratio (DER), Net Profit Margin (NPM), Return on Total Assets ratio (ROA) , Return On Equity (ROE) Ratio . The results of the analysis of the development of PT United Tractors Tbk's financial performance from 2015 - 2017 show that liquidity is included in the liquid category. Solvability Analysis is categorized as solvable while for Profitability analysis with very efficient conditions.

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 Analisis Kinerja Keuangan Pt. Garuda Food Tbk Periode 2017-2019

2020 ◽  
Vol 1 (2) ◽  
pp. 11-15
Author(s):  
Ina Baiti
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Ratios ◽  
Return On Equity ◽  
Financial Ratio ◽  
A Value ◽  
Income Statement ◽  
Library Studies ◽  
Equity Ratio

The purpose of this research is to know the financial performance of PT. Garudafood, Tbk period 2017-2019. The type of research used is associative research. The population in this study is a record of the financial statements of PT. Garudafood, Tbk, period 2017-2019, the sample Bustan in the study was a balance sheet report and a income statement period of 2017-2019. The type of data used in this research is the quantitative data of data obtained from PT. Garudafood, Tbk which in the form of numbers, such as financial statements, data collection techniques conducted are the study of documentation and library studies, then the data obtained is analyzed using three financial ratios namely, liquidity ratio, solvency ratio and profitability ratio. The indicators used in the analysis of financial ratios include current ratio, quick ratio, debt to total assets, debt to equity ratio, net profit margin and return on equity. Next to the Furthermore to measure the company's financial performance level using the financial ratio indicator. Based on the results of the research that has been done that the financial performance of PT. Garudafood, Tbk measured using the liquidity ratio showed an increase over the last 3 years, to the ratio of solvency has not been safe performance because for the last 3 years has a value above 100%, while the ratio of profitability for 3 years has not experienced even increased in the 40 value of So it can be said only the ratio of liquidity increased while the ratio of solvency and profitability ratio still have less good performance. 

scholarly journals Analisis Kinerja Keuangan Studi Kasus Pada Pt. X Periode Tahun 2014 Sampai 2016

2019 ◽  
Vol 3 (4) ◽  
Author(s):  
Rina Indah Hariyati
Keyword(s):  
Return On Investment ◽  
Activity Ratio ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Profit Margin ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Report ◽  
Income Statement ◽  
Net Profit

This research aims to determine the ability of financial performance at X Company for the period of 2014 until 2016, where the analysis used is the ratio of liquidity, solvability ratio, activity ratio and profitability ratio. This study uses financial report data in the form of balance sheet and income statement with the period of 31 December 2014 until 31 December 2016. The method of analysis used for this discussion is evaluative descriptive analysis by calculating the company's financial ratios during 2014-2016 by using ratio analysis method that includes: Liquidity ratio represented by current ratio, quick ratio and cash ratio. Solvability ratios are represented by debt to total assets ratio (DAR) and debt to equity ratio (DER). The activity ratio is represented by total asset turnover (TATO), receivable turnover (RTO), and inventory turnover (ITO). Profitability ratio is represented by gross profit margin, net profit margin, return on investment (ROI) and return on equity (ROE). The conclusion of this research is that liquidity ratio measured by current ratio, quick ratio and cash ratio is good and liquid. Solvability ratio measured by DAR ratio and DER ratio is declared good and efficiently. Activity ratio as measured by RTO and ITO stated already good and efficiently, but TATO is not good and not efficiently. While profitability ratio measured with gross profit margin, net profit margin, return on investment (ROI) and return on equity (ROE) are declared good and efficient. With the calculation of liquidity ratio, solvability ratio, activity ratio and profitability ratio is expected to be useful as information before making a decision related to the X Company.

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