scholarly journals Return On Asset (Roa) Analysis Using Du Pont System Method In PT. Ultrajaya Milk Industry And Trading Company Tbk” (2015-2018 Period)

2020 ◽  
Vol 3 (2) ◽  
pp. 94-103
Author(s):  
Ryzka Pradana Indiyanti
Keyword(s):  
System Analysis ◽  
Integrated Approach ◽  
Return On Assets ◽  
Financial Ratio ◽  
Trading Company ◽  
A Value ◽  
Financial Ratio Analysis ◽  
System Method ◽  
Milk Industry ◽  
Descriptive Method

The purpose of this study was to determine the value of the company's Return On Assets (ROA) using Du Pont System method. Du Pont System is an integrated approach to financial ratio analysis that combines the ratio of TATO activity with profit ratio, profit margin on the sale of NPM which shows both interacting in determining ROA. The research method used in this research is descriptive method, with data collection techniques carried out by means of documentation. Based on the results of data analysis, shows the value of ROA at PT. Ultrajaya Milk & Trading Company Tbk which is calculated using the Du Pont System analysis is not good, with a value of ROA that has decreased from 2016 by 16.7%, in 2017 amounting to 13.9% and 2018 by 12.6%. This is due to the decrease in the value of NPM and TATO because basically the value of ROA is influenced by NPM and TATO. So that the value of ROA at PT. Ultrajaya Milk Industry & Trading Company Tbk which is calculated using the Du Pont System method is still not effective due to a tendency to decrease ROA value.

scholarly journals A Technical Recitation on Efficiency of Islamic and Traditional Banking System in Kingdom of Bahrain

2019 ◽  
Vol 8 (10) ◽  
pp. 4424-4431
Keyword(s):  
Banking System ◽  
Vital Role ◽  
Return On Assets ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Conventional Banks ◽  
The One ◽  
Financial Transactions ◽  
Revenue Efficiency

Banking industry plays a vital role in the for economic development of a country. This research aims at identifying which banking regime proves to be more efficient and its significance using Financial Ratio Analysis (FRA), composed of cost efficiency, revenue efficiency and profit efficiency ratios along with the One-way ANOVA test. The traditional banking system governs the financial sector by dealing with the majority of financial transactions of a country and the existence of Islamic and conventional banks has contributed for the development of the economy. The present study focuses on the comparative analysis of financial performance of Islamic and traditional banks in terms of cost and income in Bahrain. The study uses financial tools like profitability, liquidity and solvency, commitment to economy and community, efficiency and productivity of both streams of banks. The findings indicate that the traditional banking system is superior in terms of cost, revenue and profit efficiencies, furthermore, the results of the multiple regression analysis on the banks’ return on assets and return on equity imply that the efficiency of Islamic banks have more influence on their profitability compared to their traditional counterparts. Inflation had minimal effect on the efficiency of both banking system.

scholarly journals ANALISIS PENGARUH TINGKAT LIKUIDITAS TERHADAP PROFITABILITAS PADA PT. PLN (Persero) KABUPATEN BULUKUMBA

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Fahira Fahira
Keyword(s):  
Quantitative Research ◽  
Coefficient Of Determination ◽  
Ratio Analysis ◽  
Return On Assets ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Main Indicator ◽  
Negative Effect ◽  
Simple Regression Analysis

The main indicator of this research was how could the companies survive and develop, and the objective effort in increasing profitability. Labored between liquidity on one side and profitability on the other side is not contradictory and can achieve optimal profits without sacrificing company liquidity. This research aimd to determine the effects of liquidity as measuring using the current ratio (CR) on profitability as measuring by Return on Assets (ROA) at PT PLN (Persero) Bulukumba in the period of 2015 to 2017. This research employed quantitative research. Furthermore, the method of data analysis was using financial ratio analysis, simple regression analysis, t-test and coefficient of determination. The results of this research that was conducted at PT PLN (Persero) Bulukumba with employed data from 2015 until 2017: (1) The effect of liquidity on profitability showed a negative effect, (2) Current Ratio didn’t have a significant effect on Return on Assets.

ANALISIS RASIO KEUANGAN PADA PT SRI REJEKI ISMAN TBK TAHUN 2015 – 2017

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Chika Yunita Putri ◽  
Sri Hartono ◽  
Ida Aryati
Keyword(s):  
Good Condition ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Company Value ◽  
Financial Ratio Analysis ◽  
Inventory Turnover ◽  
Quantitative Descriptive ◽  
Solvency Ratio ◽  
Descriptive Method

Analyzing financial statements can help stakeholders choose and evaluate information about the condition of the company. Financial ratio analysis can be compared using financial statements for at least the last 2 (two) years. The purpose of this study is to determine the level of liquidity ratio, solvency, profitability and activity at PT Sri Rejeki Isman Tbk in 2015 – 2017. This study uses a quantitative descriptive method and uses techniques of liquidity ratio analysis, solvability, profitability and activity. The results of this study are the liquidity ratios of 2015 – 2017 each always increasing and the company is in good condition. Solvability ratios during 2015 – 2017 always increase and the company is in good condition, even though in DER 2015 and 2016 the company is in a bad condition. The profitability ratio of 2015 – 2017 always increases and the company is said to be in good condition. While the activity ratios of 2015 – 2017 always increase but the company is said to be less good, but the inventory turnover in 2015 and 2016 and the total assets turnover in 2015 is said to be good Overall data analysis of the four ratios shows the growth of company value every year, namely 2015 – 2017 always increases and the company tends to be in good condition. This means that indirectly PT Sri Rejeki Isman Tbk (Sritex) has no financial problems. Keyword : liquidity ratio, solvency ratio, profitability ratio, activity ratio

scholarly journals ANALISIS RASIO LIKUIDITAS, LEVERAGE DAN PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. BANK CENTRAL ASIA, TBK. CABANG MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ireine Wulan Pangemanan ◽  
Herman Karamoy ◽  
Meily Kalalo
Keyword(s):  
Financial Performance ◽  
Central Asia ◽  
Financial Statements ◽  
Short Term ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Profitability Ratios ◽  
Descriptive Method ◽  
Capital Value

In assessing the financial performance of the company, one of the indicator used is accounting information in the form of company’s financial statements. This research was conducted at PT. Bank Central Asia, Tbk Manado Branch with the purpose to analyze the financial statements in assessing the financial performance of companies, especially banking companies. The method of analysis used in this research is analytical descriptive method. From the existing financial statements performed financial ratio analysis to be able to describe the company's financial performance. The result of the liquidity ratio consisting of QR and LDR as a whole shows the company's ability to pay its short-term and long-term liability is very good, and it is ranked at the bank's 1st level of health. The results of solvency ratios assessed on the basis of DAR is unable to describe the company's financial performance because funding is entirely derived from liabilities without any capital value. The results of profitability ratios consisting of NPM, ROA, and BOPO show that the company's ability to earn profit through all available sources shows an excellent level of efficiency, and it is ranked at the bank's 1st level of health.. Keywords: Financial Performance Assessment, Financial Ratios

scholarly journals ANALISIS LAPORAN KEUANGAN PT.BPR JATIM UNTUK MENGETAHUI KINERJA DAN KESEHATAN BANK PERIODE (2013-2015)

2020 ◽  
Vol 3 (01) ◽  
Author(s):  
Fakhrudin Fakhrudin ◽  
M. Taufiq Hidayat
Keyword(s):  
Financial Performance ◽  
System Analysis ◽  
Stable Condition ◽  
Analysis Approach ◽  
Ratio Analysis ◽  
Cross Sectional ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
System Analysis Approach ◽  
The Cross

ABSTRACTResearch aims to acknowledge financial performance of property company listing in the BEI during period 2011-2014 if it is analyzed using financial ratio analysis with Du Pont System Analysis approach Cross Sectional. Financial ratio analysis with Du Pont System Analysis approach is an analysis to show the relationship between NPM, asset circulation, debt and ROI to determine company ROE. Type of research is kuantitatif descriptive. Data source includes primary and secondary data. Data collection technique is documentation. Based on the result of research, financial performance PT. Lippo Cikarang Tbk is quite good progress barn has show the metode of Time Series Analysis that ROI over four years in a stable condition that equel to 12,56%, 14,46%, 15,10%, 19,78% and averange ROI 2011-2014 is equel to 15,48%. And ROE 31,28%, 33,41%, 32,00%, 31,85% dan averange ROE 2011-2014 is equel to 32,14%. Thought the Cross Sectional method, the company is located above on top the average standart property company.Financial performance PT. Megapolitan Development, Tbk with ROI equel to 0,22%, 0,46%, 3,62%, 3,76% and averange ROI 2,02%. And ROE 0,38%, 0,78%, 6,09%, 7,37% dan averange ROE 2011-2014 is equel to 3,66%. Thought the the Cross Sectional, the company is located below the property industry everange. Keyword: Du Pont System, Financial Ratio, Financial performance

scholarly journals Analisis Rasio Keuangan Untuk Menilai Kinerja Hotel Ciater Spa & Resort, Subang

2019 ◽  
Vol 3 (2) ◽  
pp. 98-105
Author(s):  
Pudin Saepudin ◽  
Syaeful Muslim
Keyword(s):  
Performance Assessment ◽  
Research Method ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Short Term ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
A Company ◽  
Descriptive Method

Financial ratio analysis of a company is one of financial performance assessment that are very useful to management in making plan for both short term and long term. The purpose of this research is to evaluate the implementation of financial statement analysis carried out by Hotel Ciater Spa & Resort in 2013 and 2014. The research method used is descriptive method. From the results of analysis show that the level of liquidity ratios, solvency, and operational is quite high, while the ratio of profitability has. fluctuated and the ratio of the activity has not been fully effective.

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. ASTRA AGRO LESTARI Tbk

2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Business Decisions ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Quantitative Descriptive

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.

Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Dan Risiko

Liquidity ◽  
2017 ◽  
Vol 6 (2) ◽  
pp. 95-102
Author(s):  
Sri Setia Ningsih
Keyword(s):  
T Test ◽  
Raw Material ◽  
Risk Level ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Trading Company ◽  
Regression Correlation ◽  
Descriptive Method

The purpose of this research is to know about working capital management applied, and its influence on profitability and risk. The research object is trading company moves in import & distribute chemical raw material. The research used analysis descriptive method, and the hypothesis was testing by simple linier regression, correlation, and determination. The result of the research shows that the effect of the implementation of working capital management on the change of the net working capital with tend to rise has a profitability level of 10.4% lower than the net working capital change with tend to go down of 46%, but instead on the risk level, the net working capital change with tend to rise has a risk level of 43.8% higher than the change in net working capital with tend to go down of 0.3%.Based on  t test, the result shows that the net working capital change influence  is not significant  to profitability and risk.

ANALISA KESEHATAN KEUANGAN PERUSAHAAN UNTUK MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN DENGAN MENGGUNAKAN METODE ALTMAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR KOMPONEN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2015)

2019 ◽  
Vol 13 (2) ◽  
pp. 55
Author(s):  
Indar Khaerunnisa ◽  
Edy Cahyadi
Keyword(s):  
Motor Vehicle ◽  
Stock Exchange ◽  
Secondary Data ◽  
Z Score ◽  
Financial Ratio ◽  
Average Value ◽  
Automotive Components ◽  
Grey Area ◽  
Financial Ratio Analysis ◽  
Year 2013

The Indonesian government has set the motor vehicle industry as one of the priority industries of the national interest, economic growth, and increased productivity. In order for the survival of a company is maintained, then the management should be able to maintain or even more spur increased performance. Various analyzes were developed to predict the beginning of the bankruptcy of the company. One analysis is widely used today is the analysis of Altman Z-Score, which this analysis refers to the financial ratios of the company. The purpose of this study was to analyze the bankruptcy of the automotive components companies that go public in Indonesia Stock Exchange year period 2011–2015. This study used a sample of four companies from the automotive components sector. Source of data is done by using secondary data. The data is processed by the method of the Z-score formula Z = 1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 0,999X5. With the description of Z < 1,8 the company categorized into unhealthy/will be bankrupt, the value Z 1,8 < 2,99 the company is considered to be in the uncertain/grey area and the value of Z > 2,99 then the company is in a very healthy. In general, the results of these studies indicate that the four automtive components companies namely PT Astra Otoparts year 2011 value of Z = 14,67 year 2012 value of Z = 10,88 year 2013 value of Z = 13,90 year 2014 value of Z = 10,54 year 2015 value of Z = 4,94, PT Gajah Tunggal year 2011 value of Z = 5,72 year 2012 value of Z = 4,75 year 2013 value of Z = 3,10 year 2014 value of Z = 2,79 year 2015 value of Z = 1,58 and the average value of 2011-2015 periode Z = 3,59, PT Goodyear Indonesia year 2011 value of Z = 2,07 year 2012 value of Z = 2,44 year 2013 value of Z = 2,57 year 2014 value of Z = 2,02 year 2015 value of Z = 2,76, PT Indomobil Sukses Internasional year 2011 value of Z = 6,19 year 2012 value of Z = 3,99 year 2013 value of Z = 3,17 year 2014 value of Z = 2,59 year 2015 value of Z = 1,74. The average value 2011-2015 period showed 3 companies are in very healthy state and 1 company is in the uncertain/grey area. Keywords: Financial Ratio Analysis, Analysis of bankruptcy, Altman Z-Score Analysis, Automotive Components Company, Go Public.

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