scholarly journals Perbandingan Kinerja Keuangan dari Koperasi unit desa Sawit Raya, Sawit Mekar Jaya,dan Sawit Abadi Kabupaten Sambas

2016 ◽  
Vol 9 (3) ◽  
pp. 119
Author(s):  
Edy Suryadi ◽  
Bambang Widadi

The purpose of this study was to compare the financial performance of the three Koperasi Unit Desa (KUD), namely Sawit Jaya, Sawit Mekar Jaya, and Sawit Abadi, in Sambas district. The method used is to calculate financial ratios by cross sectional method approach. Data obtained from the company's financial statements for the years 2009-2011. Based on calculations from 2009 - 2011, liquidity, profitability, and solvency ratios of the KUD Sawit Jaya better than KUD Sawit Mekar Jaya dan Sawit Abadi. As for the ratio of the activity, KUD Sawit Abadi better as compared to other cooperatives.Keywords: Kinerja Keuangan, Rasio Likuiditas, Rasio Profitabilitas, Rasio Solvabilitas, Rasio Aktivitas.

2017 ◽  
Vol 5 (2) ◽  
pp. 287-324
Author(s):  
Dewi Laela Hilyatin

Abstract Bankruptcy is a very essential issue that every company should be aware of. Bankruptcy of a company can be minimized by advanced prediction; such as analyzing the financial statements. This study discusses the financial performance of PT Bank Muamalat Indonesia Tbk, which indicates that there is a degression in some number of financial ratios, the closing of offices and firing of employees in 2012-2016, causing he fact that BMI must pay attention and improve its financial performance and anticipate the existence of a bankruptcy in the company. Based on Altman analysis modification for financial performance of PT Bank Muamalat Indonesia Tbk in 2012-2016, it found Z-Score value of 0,825, 0,659, 1,243, 0,982 and 0,892. Based on Z-Score criteria, PT Bank Muamalat Indonesia Tbk is predicted to experience problems in management and financial structure and also in potentially bankruptcy due to Z-Score value <1,1 while the highest Z-Score value is in 2014, which shows the value of Z-Score>1,1 and <2,6, which means the company is in the gray area, meaning the company’s category is not said to be bankrupt and also not healthy. Keywords: Bankruptcy, Altman Modification Method


2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina F. Pinontoan ◽  
Natalia Y. T. Gerungai

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


2019 ◽  
Vol 2 (2) ◽  
pp. 136-146
Author(s):  
Khristina Sri Prihatin

The objectives of this research to make compare the finance performance between Islamic Commercial Banks and Conventional Commercial Banks in Indonesia in the period 2012-2016 by using financial ratios. Financial ratios are used consisting of CAR, KAP, NPL,and ROA. The purpose of this research is to find out whether there is a difference between the performance of Islamic bank financial statements when compared to conventional banks as a wholeAnalytical techniques used to see comparison of financial performance of Islamic Commercial Banks with Conventional Commercial Bank is the quantitative method that use spss. The analysis showed that there are significant differences for each financial ratio between Islamic Commercial Banks and Conventional Commercial Banks in Indonesia. Islamic Commercial Banks has better performance in terms of LDR ratios, while the Conventional Commercial Banks better performance in terms of the CAR, KAP, NPL, and ROA.


Author(s):  
Fitri Sagantha

To show the role, then show the performance. Maybe, the term is right for the bank. The existence of banks influences economic stability, therefore financial performance must be good. There is no choice but to increase the entire financial ratio. Interest in reviewing the financial ratios of banks, especially Islamic banks, is the goal to be achieved in this study. Use financial statements as data, and analyze the extent of their performance and influence. For this reason, a quantitative approach and regression analysis are needed. So that research results can be explained properly. The findings in this study suggest that the performance of Islamic banks is relative. Its role is not yet at a significant stage for the economy, and it is still far from conventional banks


Author(s):  
Helmi Herawati

Helmi Herawati; The bank's financial performance assessment is based on three types of the bank liquidity ratio, the bank's solvability ratio and bank profitability ratio. Competition between banks in collecting funds from the public and channel funds from the public in the form of loans by commercial banks will be more stringent. Competition among banks in practice many banks are less careful, or deviate from the rules that apply in the world of banking business. The research objective was to determine the financial performance of PT Bank Mandiri, Tbk and its subsidiaries based on financial ratios of the Bank. This type of research is a comparative study, based on three ratios mentioned above indicates PT Bank Mandiri, Tbk and its subsidiaries periods of 2013 and 2014 in good positionKeywords: Financial Statements, The Financial Performance Of The Bank's Financial Ratios


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Christian D. Sumual ◽  
Lintje Kalangi ◽  
Natalia Y. T. Gerungai

Information generated from financial statements will be useful if the information is understood and used by users in analyzing a report and management of local finances. For that we need to measure the financial performance of the government, how far the progress achieved by the government of Tomohon. The research was conducted in the financial management, revenue and assets of Tomohon. The data used is quantitative in the form of Budget Realization Report (LRA), the method used is quantitative to measure financial performance with Financial ratios. The results show that the financial performance of Tomohon is not good, where the financial performance in 2013-2016, for the effectiveness ratio is above 90% -100%. While the efficiency ratio and the independence ratio per year are not running well. Keywords: Influence of  financial performance measurement


2020 ◽  
Vol 5 (2) ◽  
pp. 203
Author(s):  
Jezzyca Ria Paramita ◽  
Iwan Eka Putra ◽  
Abd Halim ◽  
Ermaini Ermaini

Financial performance is an overview of how a company's financial condition is. To assess financial performance is used with a benchmark commonly called financial ratios. Financial ratios used are usually such as profitability ratio, liquidity ratio and solvency ratio. in addition to using financial ratios, the company can also use the Altman Z-Score method to assess the level of the company's bankruptcy prediction. This research aims to find out the financial performance of PT Japfa Comfeed Indonesia Tbk as well as the company's future bankruptcy predictions. the research method used is quantitative analysis based on secondary data taken from the Financial Statements of PT Japfa Comfeed Indonesia Tbk for the period 2014 to 2019. The results of the study are measurements of the company's financial ratio showing sufficient value while measurements using the company's Altman Z-Score method show healthy value which means it does not go into bankruptcy.


2019 ◽  
Vol 8 (4) ◽  
pp. 5298-5304

In recent years, the logistics companies have gained growth. There various new improvements have been seen in the logistics sector to smooth the progress of transportation and warehousing. In this study the analysis of financial performance was carried out by analyzing their liquidity, solvency and profitability of top five logistics companies in India were selected by their financial statements provided and also to study the variation of financial performance of the sample units, one way ANOVA-test tool was used to compare the financial ratios related to their liquidity, solvency and profitability. The study endeavours to gauge the organizations working execution, productivity, liquidity and dissolvability, to demonstrate that the business is led in a judicious and ordinary way which boosts the investors to invest in the selected logistic companies.


2019 ◽  
Vol 7 (3) ◽  
Author(s):  
Irma Citarayani ◽  
Deddy Syaputra

<strong><em>The objective of this research is to make a comparison of  the finance performance between Islamic Commercial Banks and Conventional Commercial Banks in Indonesia in the period 2013-2017 by using financial ratios. Financial ratios are used consisting of </em>FDR/ LDR, ROA, CAR, BOPO <em>and </em>NOM/NIM.<em> The data used in this research was obtained from the Financial Statements of Commercial Banks in 2013 to 2017, published by each Bank concerned. The sample in this research are </em>5 (<em>five</em>)<em> Islamic Commercial Banks </em>(Muamalat, Bank Syariah Mandiri, BNI Syariah, BCA Syariah dan BRI Syariah.)<em>, and </em>5 (<em>five</em>) <em>Conventional Commercial Banks </em>(BCA, BRI, BNI, Mandiri, dan Panin)<em>. Analytical techniques is used to see the comparison of financial performance of Islamic Commercial Banks with Conventional Commercial Bank.  The analysis ratio also used by operating  </em>Microsoft Office Excel 2007, <em>The</em> <em>analysis statistic descriptive and analysis of independent sample t-test is used by operating software </em>SPSS 24. <em>The analysis result showed that there are significant differences for each financial ratio between Islamic Commercial Banks and Conventional Commercial Banks in Indonesia. Islamic Commercial Banks has better performance in terms of </em>FDR/ LDR<em> ratio, while the Conventional Commercial Banks better performance in terms of the </em>ROA, CAR<em>, </em>NOM/ NIM<em>, and </em>BOPO <em>ratios.</em></strong>


2021 ◽  
Vol 7 (2) ◽  
pp. 69-79
Author(s):  
Nida Auliana Umami ◽  
Ayu Febriyanti Safitri

Financial statement analysis is one way to find out the condition of the company, financial ratios are one of the tools used to analyze financial statements. The purpose of this study is to determine the financial condition through the analysis of liquidity ratios, solvency, and profitability as well as the constraints that occur in financial performance and solutions made by the company. The method used in this research is descriptive method. The data was studied in the form of financial statements of PT. Martina Berto Tbk for 2014-2018. Based on the results, it can be concluded that the liquidity ratio is healthy because the current, fast, and INWC ratio is above the industry standard. The solvency ratio is healthy because the debt to equity ratio and LTDtER are above the standard. While the profitability ratios are declared unhealthy because the ratios of NPM, ROA, and ROE are below the standard.


Sign in / Sign up

Export Citation Format

Share Document