scholarly journals Analisis Penilaian Kinerja Keuangan Perusahaan Menggunakan Rasio Keuangan Pada PT Unilever Indonesia Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI)

2018 ◽  
Vol 3 (1) ◽  
pp. 23
Author(s):  
Dedi Suhendro
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Poor Performance ◽  
Debt Management ◽  
Net Income ◽  
Current Ratio ◽  
Total Debt ◽  
Net Profit ◽  
Profitability Ratios ◽  
Interest Expense

The purpose of this study to determine the financial performance of PT Unilever Indonesia Tbk 2010-2015 period. Financial ratios used: Liquidity Ratios, Asset Management Ratios, Debt Management Ratios and Profitability Ratios. The results of the research liquidity ratio, Current ratio and Quick Ratio decreased which indicates the liquidity of the company is not good and in fulfilling its smooth liability has not been said good. The ratio of asset management increases overall, because the company is already efficient in the use of assets to create sales that will increase the company's profit. The ratio of debt management, total debt to total assets is good enough because the company is able to cover its debt through its own capital and able to cover the interest expense with the funds owned. Profitability ratios show poor performance because the net profit of each sale is decreasing. Lack of efficiency in performance in optimizing their own capital to generate net income but using its assets productively increased so the profits derived by companies based on investments invested in the company is good enough.

FINANCIAL RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE OF COOPERATIVES

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Suwarto Suwarto
Keyword(s):  
Financial Performance ◽  
Ratio Analysis ◽  
Current Ratio ◽  
Financial Ratio ◽  
Calculation Technique ◽  
Total Debt ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Solvency Ratio ◽  
Standard Regulation

Financial performance analysis of KSPPS BMT Ar-Rahmah Mitra Insani is done in relation to the significant decrease of business income (SHU) in the last few years. The purpose of the research is to determine the financial performance of KSPPS BMT Ar-Rahmah period 2014-2016 based on the standard Regulation of the Minister of Cooperatives and SME RI No.06/Per/M.KUKM/V/2006 on Guidelines for Assessment of Cooperative Achievement in terms of calculation of Ratio Liquidity, Solvency and Profitability/Profitability Ratio. The method used is quantitative method with descriptive format. Analyzer used in this research include liquidity ratio by using current ratio calculation technique, solvency ratio by using technique of total debt to asset and total debt to own capital, profitability/rentability ratio with own capital rentability calculation technique, Return On Asset (ROA ) and Net Profit Margin (NPM). The results of the research shows that the financial performance of KSPPS BMT Ar-Rahmah Mitra Insani in terms of profitability, liquidity and solvency in general is still below the standard of Minister of Cooperatives and SME RI No.06 /Per/M.KUKM/V/2006 with bad criteria and less good. Keywords: Financial performance, Financial ratio

scholarly journals ANALISIS KINERJA KEUANGAN PT. BANK PERKREDITAN RAKYAT PAGARUYUNG CABANG PADANG PANJANG DENGAN MENGGUNAKAN RASIO RASIO KEUANGAN

2019 ◽  
Author(s):  
Siti Zahara ◽  
jhon fernos
Keyword(s):  
Financial Performance ◽  
Debt Ratio ◽  
Net Income ◽  
Current Ratio ◽  
Average Ratio ◽  
Equity Ratio ◽  
Profitability Ratios

Liquidity Level of PT. BPR Pagaruyung in 2011 to 2014 looks very efficient or very good. Based on the assessment of the current ratio and cash ratio, the level of liquidity of PT. BPR Pagaruyung shows that the company's liquidity is above the industry average ratio. In terms of the current ratio shows that the company has been able to manage its smooth debt so that the company has a ratio that is above the industry average ratio of 200%. If seen from the cash ratio, it shows that in 2011 the company was less effective with its financial performance so that the company's cash ratio for the year was less than the industry average ratio. While in 2012 until 2014, the company has improved its financial performance, so the company has a ratio above the average company ratio of 30%. The solvency level of the company from 2011 to 2014 looks very good, because it is above the industry average. Even though there is a decrease and increase every year, both in terms of the debt ratio and the debt equity ratio. This shows that assets owned by the company are very dependent on the debt that is in the company. From the level of company profitability ratios from 2011 to 2014 as a whole also shows a ratio that fluctuates or is erratic from year to year. This increase in increase or decrease is due to the decrease in the amount of net income and the increase in the number of assets. But when viewed from the level of the overall profitability ratio is classified as good, because of the decline in profitability ratio has been above the industry average ratio. If you see the overall results that have been studied based on liquidity ratios, solvency and profitability ratios the company tends to fluctuate and instability over the performance of the company. Nevertheless, PT BPR Pagaruyung falls into the good category and has met industry average standards set by Bank Indonesia.

scholarly journals Analisis Rasio Likuiditas dan Profitabilitas untuk Menilai Kinerja Keuangan pada PT TASPEN (Persero)

2019 ◽  
Vol 14 (2) ◽  
pp. 75-89
Author(s):  
Miki Indika ◽  
Anggia Syafitri
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Quantitative Data ◽  
Financial Statement ◽  
Current Ratio ◽  
Analysis Techniques ◽  
Turnover Ratio ◽  
Earnings Per Share ◽  
Net Profit ◽  
Profitability Ratios

The purpose of this study is to assess the financial performance of PT TASPEN (Persero) assessed from the Analysis of Liquidity Ratios and Profitability Ratios. The data used in this study are quantitative data, namely financial statement data for the last three years from 2015 to 2017. Analysis of the data used is quantitative analysts by presenting tables, graphs or numbers, with the data analysis techniques used, namely data analysis techniques manually. The results of this study indicated that the company's financial performance was assessed from the level of liquidity in unfavorable conditions, this is because the current ratio, cash ratio, and debt turnover ratio were below the industry average, and when viewed from the profitability ratio the company was almost good , where the results of the calculation of the ratio of net profit margin, ROI, ROA, and earnings per share continued to increase even though the value of the ratio was still below the industry average.

ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM TIRTA SEGAH KABUPATEN BERAU

2019 ◽  
Vol 3 (2) ◽  
pp. 465
Author(s):  
Maya Osiana Anggita
Keyword(s):  
Financial Performance ◽  
Research Method ◽  
Activity Ratio ◽  
Working Capital ◽  
Current Ratio ◽  
Total Debt ◽  
Net Profit ◽  
Equity Ratio ◽  
Quantitative Descriptive ◽  
Solvency Ratio

The purpose of this research is to find out and analyze the Financial Performance of Liquidity, Profitability, Activity, and Solvency Ratios in Tirta Segah PDAM, Berau Regency. In this study it can be seen that this research method uses quantitative descriptive methods. Based on the results of this study Liquidity Ratios seen from the Current Ratio in 2016 amounted to 317.99, in 2017 amounted to 16.25, and in 2018 amounted to 11.56 seen from the calculation of Current Ratio decreased. Quick Ratio in 2016 amounted to 252.02, in 2017 amounted to 11.12, and in 2018 amounted to 9.62 indicating a tendency to decrease. The profitability ratio can be seen from the Net Profit Margin from 2016 of -0.19, in 2017 of 0.02, and in 2018 of 0.09. Viewed from the ROA in 2016 of -0.08, 2017 of 0.02. And in 2018 the amount is 0.08. Judging from ROE in 2016 -0.08, 2017 amounted to 0.02, and in 2018 amounted to 0.08 this increase was due to an increase in net profit after tax. The activity ratio seen from the Total Assets Turnover from 2016 amounted to 0.44, 2017 amounted to 0.96, and in 2018 amounted to 0.85. This means that the assets and capital turnover every year has decreased while the Working Capital Turnover in 2016 amounted to 1.51, in 2017 amounted to 1.52, and in 2018 amounted to 1.56 assets and capital turnover increased every year. The Solvency Ratio can be seen from Total Debt to Total Assets in 2016 of 0,0009, 2017 of 0.0415, 2018 of 0.0517 while Debt to Equity Ratio seen in 2016 of 0,0009, 2017 of 0.0433 , in 2018 amounting to 0.0545 based on the results of the calculation of the Solvency Ratio shows that every year has increased

Factors That Influence Financial Performance

2019 ◽  
Vol 118 (5) ◽  
pp. 1-8
Author(s):  
Nursito ◽  
Yulianto Hadi ◽  
Dewi Puspaningtyas Faeni
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Debt Ratio ◽  
Working Capital ◽  
Current Ratio ◽  
Feed Industry ◽  
Livestock Feed ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to test empirically the factors that affect financial performance: current ratio, debt ratio, debt to equity ratio, total asset turnover, working capital turnover and net profit margin on return on investment in subsector of livestock feed industry listed in Indonesia Stock Exchange during the period 2006-2015.

KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA

2017 ◽  
Vol 13 (1) ◽  
pp. 46-62
Author(s):  
Aries Veronica
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Stock Price ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Field Research ◽  
Total Asset ◽  
Current Ratio ◽  
Total Debt ◽  
Equity Ratio

The purpose of this study was to determine financial performance to stock price ofminning industries at Indonesian Stock Exchange . This research is field research withdata collection techniques using documentation that the sample size is as much as 33emitten. To test the effect of the financial performance to stock price used multipleregression analysis techniques and to test research hypotheses, F test and t test.From the results of calculations using SPSS for Windows version 17, showed that: thevalue of R Square (R2) illustrates that the Stock price (Y), can be explained by thefinancial performance amounted to 65.6%, while the rest 34.4%, can be explained byother factors, which are not included in this study. F Hypothesis test results, obtainedvalue of sig. (98,701)>(0.05), this means that there is influence of the current ratio, totalasset turnover , return on investment, and total debt to total asset ratio together againststock price. While the results of hypothesis testing t as follows: 1) sig. (0.000)< (0.05),which means that there is effect current ratio to stock price; 2) sig.(0.004) < (0.05),which means that there is effect debt to equity ratio to stock price; 3) sig.(0.846) >(0.05), which means that there is no effect total asset turnover to stock price; 4)sig.(0.000) (0.05), which means that there is no effect return on investment to stock price,and 5) sig.(0.700)>(0.05), which means that there is no effect total debt to total assetratio to stock price

ANALISIS KINERJA DAN RASIO KEUANGAN PADA PT. PEGADAIAN ( PERSERO ) TAHUN 2018-2019

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Herlin Herlin ◽  
Rina Trisna Yanti
Keyword(s):  
Financial Performance ◽  
Profit Margin ◽  
Interval Scale ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
A Value ◽  
Criterion Score ◽  
Net Profit ◽  
Equity Ratio

ABSTRACTThe purpose of this study is to determine the financial performance of PT. Pegadaian (Persero) Tbk in 2018-2019.The results showed that the total score of financial performance of PT. Pegadaian (Persero) is on an unhealthy interval scale, which is at a total criterion score of 50 - 65 (Minister of BUMN Nomo: Kep-100 / MBU / 2002. These results indicate that the financial performance of PT. Pegadaian (Persero) Tbk using the ratio finance, namely the cash ratio in 2018 obtained a value of 130.1 with a score of 10 and in 2019 a score of 129.1 and a score of 8 (very healthy). Calculation of the current ratio in 2018 with a value of 1.17 and a score of 0, while the year 2019 with a score of 0.39 and a score of 0 (unhealthy). Debt to Equity Ratio in 2018 with a score of 162.4 and a score of 10, while in 2019 the score was 183.2 with a score of 10 (very healthy). Debt to Total Asset Ratio in 2018 with a score of 61.8 and a score of 0, while in 2019 the value was 64.6 with a score of 0 (unhealthy) .The Gros Profit Margin ratio in 2018 shows a value of 31.9 with a score of 8.5 and in 2019 the score is 23.9 and a score of 8.5 (Very Healthy) Net Profit Margin ratio for the year 2018 shows a value of 24.2 with a score of 8.5 and in 2019 a score of 17.5 and a score of 8.5 (Very Healthy). The Return On Investement (ROI) ratio in 2018 scored 11.6 with a score of 8.5 and in 2019 with a score of 17.9 and a score of 8.5 (Very Healthy) and the Return On Equity (ROE) ratio, throughout 2018 with a value of 44.4 and a score of 8.5 and in 2019 with a value of 47.9 and a score of 8.5 (very healthy).Keyword : Ferformance Financial, Financial Ratio

scholarly journals ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk.

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rona Rosy Nimiangge ◽  
Harijanto Sabijono ◽  
Hendrik Gamaliel
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Analysis ◽  
Information Source ◽  
Profit Margin ◽  
Financial Statement ◽  
Operating Profit ◽  
Net Profit ◽  
Turn Over ◽  
Profitability Ratios

Development in technology that happen continuously have made the skills in financial analysis are more needed. Financial statement are the information source for financial position and company financial ferformance analysis.Evaluation of company financial performance in this research  using activity ratio and profitability ratio. This research using PT. Hanjaya Mandala Sampoerna Tbk as objek, this decision are based as 1 of 4 big company in cigarettes industry in Indonesia. The summary problem  in this research is,” How the financial performanceat PT. Hanjaya Mandala Sampoerna Tbk. Based on activity ratio and profitability ratio for year 2015 and 2016?” The activity ratios are calculated with account receivable Turn Over,Inventory Turn Over, Total Asset Turn over,Otherwise Profitability Ratio are calculated with Gross profit  Margin, Operating Profit Margin, and Net Profit Margin. The results showed that the ratios of poor activity were seen from the decline in value in the period 2015-2016, while the profitability ratios increased in the period 2015- 2016 which indicates the company's ability to generate profits has increased.Keywords : Financial Performance Analysis, Activity, Profitability

scholarly journals Kinerja Keuangan, Abnormal Return Sebelum dan Setelah Pengumuman Merger

2017 ◽  
Vol 1 (1) ◽  
pp. 73
Author(s):  
Farid Addy Sumantri
Keyword(s):  
Financial Performance ◽  
Abnormal Return ◽  
Stock Exchange ◽  
Abnormal Returns ◽  
Profit Margin ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Before And After ◽  
Price Earnings Ratio

This study aims to examine the differences infinancial performance and abnormal returns in the period before and after the announcement of the merger of the companies listed on the Stock Exchange in the period 2004-2013. In this study the measurement of financial performance using four financial ratios which are the current ratio (CR), the net profit margin (NPM), return on equity(ROE) and price earnings ratio (PER), while the abnormal return is measured using the market return and the actual return. This study used purposive sampling in the sampling study. Company samples tested here are 8 companies from various different types of industries. Hypothesis testing is performed using paired sample t test with a confidence level of 5%. The test results of financial performance in the proxy with the current ratio (CR), the net profit margin (NPM), return on equity (ROE) and price earnings ratio (PER) its how sthe difference before and after the announcement of the merger on the companies listed on the Stock Exchange period 2004-2013.

scholarly journals Analisis Rasio Keuangan Koperasi KPRI Hikmah

2021 ◽  
Vol 2 (6) ◽  
pp. 1021-1029
Author(s):  
Yelsha Dwi Pasca
Keyword(s):  
Profit Margin ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Total Debt ◽  
Net Profit ◽  
Equity Ratio

Abstrak: Penelitian ini bertujuan untuk mengetahui kondisi dan perkembangan keuangan KPRI Hikmah tahun 2017 - 2019 dengan menggunakan rasio likuiditas, solvabilitas, rentabilitas dan aktivitas. Jenis penelitian yang dilakukan berupa studi kasus pada Koperasi KPRI Hikmah Majalengka. Teknik pengumpulan data yang digunakan adalah dokumentasi dan wawancara. Teknik analisis data yang digunakan yaitu menghitung rasio-rasio likuiditas, solvabilitas, rentabilitas dakn aktivitas, menganalisis dengan menggunakan trend dan common size. Berdasarkan hasil analisis data keuangan koperasi KPRI Hikmah diperoleh kesimpulan bahwa tingkat likuiditas yang diukur menggunakan current ratio pada tahun 2017 – 2019 dikategorikan sangat baik. Tingkat solvabilitas yang diukur menggunakan total debt to equity dan total debt to total assets ratio pada tahun 2017 – 2019 dikategorikan baik. Tingkat rentabilitas diukur menggunakan net profit margin pada tahun 2017 – 2019 dikategorikan sangat baik. Return on assets dan rentabilitas modal sendiri dikategorikan cukup baik. Tingkat aktivitas yang diukur menggunakan perputaran aktiva dikategorikan baik. Hasil analisis trend pada current ratio, total debt to equity ratio, total debt to total asset ratio dan net profit margin pada tahun 2017 – 2019  mengalami peningkatan kinerja, sedangkan return on assets, rentabilitas modal sendiri dan perputaran aktiva mengalami penurunan. Hasil analisis common size pada laporan neraca dan sisa hasil usaha cenderung mengalami penurunan dalam perkembangan keuangannya. Rasio likuiditas memiliki kondisi dan perkembangan keuangan yang sangat baik sehingga koperasi perlu mempertahankan dan meningkatkan total aktivanya.

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