scholarly journals ANALISIS KINERJA KEUANGAN PERUSAHAAN MENGGUNAKAN ANALISIS RASIO KEUANGAN DAN COMMON SIZE (Studi PT. Sekar Bumi Tbk. , PT. Sekar Laut Tbk. dan PT. Mayora Indah Tbk. Periode 2011 - 2014 periode 2011 - 2014)

2017 ◽  
Vol 2 (02) ◽  
Author(s):  
Nur Indah Lupitasri ◽  
Cholis Hidayati
Keyword(s):  
Financial Performance ◽  
Consumer Goods ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Size Analysis ◽  
Financial Statement Analysis ◽  
Activity Ratios ◽  
Profitability Ratios ◽  
Average Average

ABSTRACTPT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk is some food company that manufactures and sells consumer goods - day. The three companies are competing to increase its profit and to conduct its business expansion. Is inseparable from the three companies that are required to assess each year whether the financial statements are already meet the standard conditions of the financial performance of companies using financial statement analysis. For that conducted research at PT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk with the aim of analyzing the results of the company's financial performance when seen from the analysis of the financial statements of these companies. The financial statements of the three companies are measured using financial ratios of liquidity ratios, activity ratios, solvency ratios and profitability ratios as well as using common size analysis. From the analysis conducted is as follows ratio of the financial statements. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk shows the average - average financial performance is good. Keyword: Financial Statement Analysis, Financial Performance

scholarly journals Analysis of Company Financial Performance Perum Jasa Tirta

2020 ◽  
Vol 3 (3) ◽  
pp. 25-31
Author(s):  
Yuli Agustina ◽  
Wita Ryani Juniar ◽  
Heri Pratikto ◽  
Ely Siswanto
Keyword(s):  
Financial Performance ◽  
Financial Statement ◽  
Financial Ratios ◽  
Analysis Method ◽  
Excellent Performance ◽  
Financial Statement Analysis ◽  
Poor Condition ◽  
Activity Ratios ◽  
Profitability Ratios

The purpose of this study is to determine the financial performance of Perum Jasa Tirta I Malang-East Java for the period 2009-2018. This type of research used in this study is a description and the method used to measure financial performance is one of the methods of financial statement analysis. The financial statement analysis method involves several financial ratios namely liquidity ratios, leverage, activity and profitability and is measured based quantitatively data. The results showed that: Information on financial performance is needed in maintaining the company's existence; this is evident from the results Financial performance of Perum Jasa Tirta I, as seen from profitability ratios and leverage ratios, showed excellent performance even though profitability ratios and activity ratios are known to be in poor condition.

scholarly journals Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas Untuk Mengukur Kinerja Keuangan Pada PT Martina Berto Tbk Periode 2014-2018

2021 ◽  
Vol 7 (2) ◽  
pp. 69-79
Author(s):  
Nida Auliana Umami ◽  
Ayu Febriyanti Safitri
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Financial Condition ◽  
Industry Standard ◽  
Equity Ratio ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Descriptive Method

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.

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

scholarly journals Using A Project/Case Study To Teach Financial Statement Analysis In The Introductory Business Finance Course

2011 ◽  
Vol 4 (1) ◽  
pp. 91
Author(s):  
John T. Rose
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Financial Statements ◽  
Financial Statement ◽  
Complete Picture ◽  
Financial Statement Analysis ◽  
Microsoft Excel ◽  
Introductory Course ◽  
The Past

This study presents a project, written in the form of a case study and accompanied by a Microsoft Excel template, to be assigned to an introductory course in business finance. The objective is to give introductory finance students an application of financial statement analysis beyond that provided by the typical end-of-chapter problems. The project is designed to enable students to link together the information provided by the several analytical toolscommon size financial statements, analytical ratios, and the cash flow statementand so obtain a complete picture of a firms financial performance over the past several years and relative to the average firm in the industry.

scholarly journals Financial Statement Analysis of ONGC LTD. with reference to: Horizontal Analysis & Common Size Analysis

2013 ◽  
Vol 1 (2) ◽  
pp. 215-225
Author(s):  
Mayur Rao
Keyword(s):  
Capital Structure ◽  
Financial Statements ◽  
Financial Statement ◽  
Size Analysis ◽  
Financial Statement Analysis ◽  
Liquid Asset ◽  
Fixed Assets ◽  
The World ◽  
Illiquid Assets

ONGC was ranked at 171th position in Forbes Global 2000 list of the worlds‘ biggest companies for 2012. ONGC has grown multifold to become one of the largest Exploration & Production (E&P) companies in the world. The financial statement Analysis of ONGC for 2012 as compared to 2011 will reveal many things.The present paper focuses on comparison of financial statements of ONGC for 2011 & 2012 with Horizontal & Common size analysis. Main objective is to identify various reasons of increase or decrease in variables of financial statements esp. Profit at varied stages, and to conclude financial position.It was found from study that ONGC modifies its capital structure in 2012, by sourcing out more and more funds from own equity. ONGC‘s investment is increased in fixed assets and decreased in liquid asset in 2012 as compared to 2011, concluding much money blockage in illiquid assets. Still ONGC gets nice increase of PAT, which satisfies shareholders & Investors.

scholarly journals Penerapan Penyajian Laporan Keuangan Berdasarkan SAK-ETAP Untuk Mengetahui Kinerja Keuangan UMKM Toko Angka Wijaya

2020 ◽  
Vol 1 (1) ◽  
pp. 11-20
Author(s):  
Aprilia Kartika ◽  
Airin Nuraini
Keyword(s):  
Financial Performance ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Domestic Workers ◽  
Financial Statement ◽  
Qualitative Descriptive ◽  
Medium Enterprises ◽  
Profitability Ratios ◽  
Descriptive Method ◽  
New Jobs

Small and Medium Micro Enterprises are businesses that have an important role in the economy in Indonesia because micro, small and medium enterprises aim to grow and develop their business in order to build a national economy. SMEs are also able to open new jobs for domestic workers,SMEs provide income for the country in the form of foreign exchange. To get a better UMKM, so that SMEs can compete with large business institutions in terms of economy and empowerment, SMES actors must be aware of the importance of applying financial statements.  The purpose of this study was to find out how the application of financial statements based on SAK-ETAP on SMEs and how financial performance in SMEs was implemented. The author conducts research at the Wijaya Figures Store UMKM located on Jl. Endang Sumawijaya Kampung Sindang Barang, Bogor Regency. This research method uses a qualitative descriptive method. The results of the Angka Wijaya SMES research did not apply financial statement. This is because the SMES owner Angka Wijaya do not understand the financial statements based on SAK ETAP. During 2018 total assets, liability+equitycan be generated in the amount of IDR 386,558,000, profit of IDR 120,518,000 equity of IDR 366,229,000 and total net cash flow of IDR 261,238,000. The results of the wijaya store SMEs performance are calculated using profitability ratios based on profit from good sales and ussing on asset, meaning that the angka wijaya UMKMs are good in terms of sales and efficient in using assets, while SMES performance in capital usage is not good because of UMKM Angka wijaya is less efficient in capital   Keywords: application of financial statement presentation based on sak-etap to know wijaya's financial performance in figures shop smes

scholarly journals Analisis Laporan Keuangan untuk Memgukur Kinerja Keuangan Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 1 (2) ◽  
pp. 287-296
Author(s):  
Mujari Mujari
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statement ◽  
Financial Ratios ◽  
Time Deposit ◽  
One Year ◽  
The One ◽  
Turn Over ◽  
Solvency Ratio ◽  
Profitability Ratios

This study aims to assess the financial performance of PT Telekomunikasi Indonesia Tbk by analyzing financial statements using financial ratios. The research data was obtained from the Indonesia Stock Exchange (IDX). The results showed the performance of PT Telekomunikasi Indonesia Tbk based on liquidity ratios from 2015 to 2018 was not good, where the company's Current Ratio (CR) in 2015 to 2018 was less than 100%. The solvency ratio of PT Telekomunikasi Indonesia Tbk in 2015 to 2018 is good, where the company's Debt to Assets Ratio (DAR) in 2015 to 2018 is no more than 100%. The profitability ratio of PT Telekomunikasi Indonesia Tbk in 2015 to 2018 is good, where the results of the calculation of profitability ratios are greater than the one-year time deposit interest rate. The ratio of activities of PT Telekomunikasi Indonesia Tbk in 2015 to 2018 is not good, where the Total Assets Turn Over (TATO) is less than 1, which means the company is less productive. Keywords: Financial Statement, Financial Performance, Financial Ratios

scholarly journals IPTEKS PERHITUNGAN RASIO KEUANGAN UNTUK MENILAI KINERJA PT. BANK SULUTGO PERIODE TAHUN 2014 – 2017

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Chriseva D. F. Voerman ◽  
Robert Lambey
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Bank Profitability ◽  
Bank Solvency ◽  
Solvency Ratio

PT Bank SulutGo is one of the BUMD (Regional-Owned Enterprises) companies that also have a goal to earn profits and aim to maintain a healthy bank predicate. By analyzing financial statements, it can be seen how the condition or financial performance of the bank, in accordance with regulations circulated by Bank Indonesia on April 12, 2004, namely indicators used to measure the soundness of a bank or not by using CAMEL analysis or ratio analysis. To analyze bank financial ratios, divided into three ratios, namely: bank liquidity ratio, bank solvency ratio, and bank profitability ratio. The results of the financial statement banking ratio analysis from 2014 - 2017 PT Bank SulutGo showed good conditions, although the Asset to loan ratio and Assets Utilization were in an unfavorable condition.Keywords: Ratio analysis, financial performance, financial statement

ANALISIS LAPORAN KEUANGAN PT. GATARI SEBAGAI DASAR PERTIMBANGAN PEMBERIAN KREDIT MODAL KERJA PADA PT.BANK DKI

2016 ◽  
Vol 1 (2) ◽  
pp. 81-92
Author(s):  
Rachma Zannati ◽  
Nur Fitriana
Keyword(s):  
Financial Statements ◽  
Financial Ratios ◽  
Working Capital ◽  
Feasibility Assessment ◽  
Credit Supply ◽  
Financial Feasibility ◽  
Activity Ratios ◽  
Profitability Ratios ◽  
Credit Granting ◽  
Descriptive Method

This study aims to determine (a) measure the feasibility assessment takes into account the provision of working capital credit for PT.Gatari as additional capital by comparing financial ratios (liquidity, solvency, profitability, and activity) for the period 2012-2015, and (b) measure the credit granting considerations on PT. Gatari according to standard financing considerations on PT. Bank DKI. This research is a descriptive method with the quantitative approach to PT. Gatari financial statements from its inception until today. The research sample is PT. Gatari financial statements in 2013, 2014 and 2015. The study shows that (a) the measurement of financial feasibility assessment showed good results because the calculation of the ratio is almost entirely according to the standard financial ratios applicable at PT. Bank DKI and (b) the measurement of supporting aspects of credit is good enough as a basis for credit supply PT. Bank DKI. Keywords: Liquidity Ratios, Solvency Ratios, Activity Ratios, Profitability Ratios, Working Capital Loan

Sachiko Corporation: A Case in International Financial Statement Analysis

2008 ◽  
Vol 23 (1) ◽  
pp. 77-101 ◽  
Author(s):  
Mahendra R. Gujarathi
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Business Environment ◽  
Financial Statement ◽  
Japanese Company ◽  
Financial Statement Analysis ◽  
International Context ◽  
Profitability Ratios

Sachiko is a comprehensive case on financial statement analysis within an international context. Upon reviewing the financial statements and relevant footnotes of Sachiko Corporation, a Japanese company, and U.S.-based Radiance Inc., you are required to restate the two companies' financials to evaluate whether the revised ratios are consistent with each company's strategy and business environment and, subsequently, to recommend the better investment prospect. The case provides a forum for you to examine the role of environmental differences (cultural, institutional, business, and financial reporting) in interpreting the risk and profitability ratios in an international context.

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