scholarly journals FAKTOR-FAKTOR PENENTU KINERJA KEUANGAN USAHA AYAM BROILER DI KOTA KENDARI

2017 ◽  
Vol 7 (2) ◽  
pp. 121-142
Author(s):  
Normal Bivariant Padangaran ◽  
Dwi Rachmina ◽  
Anna Fariyanti
Keyword(s):  
Financial Performance ◽  
Influence Factor ◽  
Production Capacity ◽  
Production Cycle ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Operating Profit ◽  
Financial Ratio Analysis ◽  
Equity Ratio ◽  
Turn Over

Financial performance is one of measure to determine the condition of a business. The objectives of this research are: (1) to analyze the financial performance of broiler business in Kendari City; and (2) to analyze determinant factors of financial performance of broiler business in Kendari City. Research method uses financial ratio analysis and path analysis. The research was conducted in Kendari City with 72 respondents. The results of the research showed that: (1) number of chickens average 3.849 tails, were managed by partnership method and 8 times production in a year; (2) financial performance of broiler business are profitable; (3) number of production positive influenced by number of Day Old Chicken (DOC), number of labor, wide of cage, and experience on farming ; (4) the influence factor of current ratio, total assets turn over ratio, and profitability are number of production, equity ratio, and experience on farming. Based on the research results, then recomendate to: (1) farmers need to increase the production capacity of each production cycle or expanding businesses to use assets more efficiently and the income generated is also greater; (2) therefore the financial performance of broiler business was positively affected by the number of production, equity ratio, and experience on farming, to be able to increase operating profit and financial performance of the business it is suggested that these three things improved.

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 THE EFFECT OF FINANCIAL RATIO ANALYSIS ON THE FINANCIAL PERFORMANCE OF THE ISLAMIC PERSPECTIVE AT THE STATE ISLAMIC INSTITUTE (IAIN) PALANGKA RAYA FOR THE 2016-2018 PERIOD

TRANSFORMATIF ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 101-120
Author(s):  
Tiffianti Diannissa ◽  
Abdul Qodir
Keyword(s):  
Financial Performance ◽  
Islamic Law ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Condition ◽  
Financial Conditions ◽  
Financial Ratio Analysis ◽  
Income Ratio ◽  
Equity Ratio

This study aims to analyze the financial statements at IAIN Palangka Raya for three periods, namely the 2016-2018 period. This analysis was conducted to determine the financial performance of higher education when viewed from the ROA. It is fitting that the performance of IAIN Palangka Raya is carried out in accordance with Islamic law. In addition to providing information on financial conditions, the results of financial ratio analysis can also be used as a basis for decision making, especially to improve the financial condition of IAIN Palangka Raya in the future. The financial statements will be analyzed using financial ratio analysis, including: liquidity ratios, debt to equity ratios and debt to income ratios. Comparisons are also made using Sharia provisions. The results obtained from this study are that in the 2016-2018 period the value of the IAIN Palangka Raya financial ratio analysis is still very good. When viewed from the results of the t test, the liquidity ratio, debt to equity ratio and debt to income ratio have a partially positive and significant effect on financial performance. Meanwhile, if viewed from the results of the F test, the liquidity ratio, debt to equity ratio and debt to income ratio have a positive and significant effect simultaneously or together on financial performance in the IAIN Palangka Raya environment. So it can be said that IAIN Palangka Raya has performed well and is in accordance with sharia provisions.

scholarly journals ANALISIS KINERJA KEUANGAN PASAR DAERAH: STUDI PENGEMBANGAN POTENSI MENUJU BUMD

IQTISHODUNA ◽  
2012 ◽  
Author(s):  
Nanik Wahyuni
Keyword(s):  
Financial Performance ◽  
Local Market ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Report ◽  
Financial Ratio Analysis ◽  
Traditional Market ◽  
Equity Ratio ◽  
Low Activity ◽  
Management Report

The objective of this research is to describe financial performance of traditional market on local market at Pasuruan Regency. The evaluation of financial performance based on economic principle, efficient and effectively that used to analysis development potency  to be  a region enterprise. This research used an anual financial report and management report in 2007 untill 2011. The analysis result describe that assets has owned by traditional market can be a base capital become a region enterprise of market with pay attention  increased financial performance. Based on  the evaluation value for money concluded that financial performance on traditional market  is economic, effective but inefficient.  Based on the result of financial ratio analysis conclude that traditional market at Pasuruan Regency was autonomous yet, low activity, low capital expenses,   the  growth  of expenditure  is  always higher than the growth of income,  but the equity ratio gives diskription  that traditional market can pay by self to get his assets.  

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.

scholarly journals IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina F. Pinontoan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Leverage Ratio ◽  
Financial Ratio Analysis ◽  
A Company

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios

ANALISIS RATIO PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS PADA PT. BANK PERKREDITAN RAKYAT (BPR) LUGAS DANA MANDIRI PADANG

2021 ◽  
Author(s):  
Fajrul Idrabdudi Putra
Keyword(s):  
Financial Performance ◽  
Research Method ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis

This study aims to analyze the financial performance of PT. BPR Lugas Dana Mandiri Padang in terms of profitability, liquidity and solvency ratios during 2017-2019. The research method uses financial ratio analysis. The results of this study indicate that PT. BPR Lugas Dana Mandiri has a fairly good performance based on profitability, liquidity and solvency ratios despite fluctuating during 2018-2019, PT. BPR is still in a liquid and profitable condition because it has more assets than its liabilities, however, its solvency is projected to continue to decline.

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 Analisis Komparatif Laporan Keuangan PT. Wijaya Karya (Persero) Tbk dengan Industri Building Construction yang terdaftar Di Bursa Efek Indonesia Periode 2014-2019

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Dimas Iskandar ◽  
Bambang Santoso Marsoem
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Building Construction ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Descriptive Statistical Analysis

This paper analyzes the financial performance of PT Wijaya Karya (Persero) Tbk. compared to the total industry based on Financial Ratio Analysis. The data used are the financial statements for the period 2014-2019 which are listed on the Indonesia Stock Exchange as many as 17 companies. Of these, 12 companies had complete financial reports. Thus the industrial data used in the sample in this paper is data from 12 companies. The data analysis method in this research is descriptive statistical analysis and financial ratio analysis. The results of this study are expected to be a benchmark in assessing the financial performance of PT Wijaya Karya Tbk

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