scholarly journals PENGAMBILAN KEPUTUSAN KEUANGAN DENGAN PENDEKATAN ANALISIS RASIO KEUANGAN PADA RSUD CIAWI KABUPATEN BOGOR

2017 ◽  
Vol 3 (1) ◽  
pp. 71
Author(s):  
Farizka Susandra ◽  
Itang Gandara
Keyword(s):  
Financial Performance ◽  
Financial Ratios ◽  
Fixed Asset ◽  
Operating Income ◽  
Accounts Receivable ◽  
Asset Value ◽  
Asset Turnover ◽  
Financial Decision ◽  
Collection Period ◽  
Administrative Expenses

Research comparative descriptive is a study to analyze the financial ratios as a financial decision on hospitals Ciawi Bogor Regency using ratio analysis, liquidity, solvency, activity, profitability, and 7 indicators of financial ratios and other aspects of compliance management BLUD in assessing the financial performance of hospitals ie cash ratio, current ratio, accounts receivable collection period, fixed asset turnover, return for an investment / on assets, return for equity and operating income over operating costs. The results showed that the analysis of the financial performance of Bogor Regency Hospital Ciawi based analysis of the liquidity ratio, solvency, activity and profitability showed good performance and is based on financial performance indicators of hospitals, the financial performance of the Bogor Regency Ciawi Hospital in 2011-2014 included in honors / healthy. Financial decision that should be done is to maintain the level of liquidity, solvency, activity. For the assessment of the level of profitability is still low can be done through the improvement of service in order to revenues from services is increasing as the improvement of facilities and infrastructure of hospitals, increased utilization of asset value, and the increase in the number of employees in the service and cost control services and general administrative expenses are still high and if possible there are adjustments to tariffs.Keywords: Liquidity,  Solvency,  activity,  profitability,  and financial  decision making.

scholarly journals Financial Ratios Impact on Financial Performance of Textile Industry a case

2016 ◽  
Vol 3 (2) ◽  
pp. 1-7
Author(s):  
Muhammad Fayyaz ◽  
Agha Ammad Nabi
Keyword(s):  
Financial Performance ◽  
Textile Industry ◽  
Financial Ratios ◽  
Total Asset ◽  
Annual Reports ◽  
Fixed Asset ◽  
Current Ratio ◽  
Coverage Ratio ◽  
Asset Turnover ◽  
And Performance

The aim of performing this research is to find out financial ratios impact on financial performance of GATM and NML to evaluate which company is performing better.. This research was important because of the problems, they both are competitors and the investor should what are their positions and performance it is important for the companies too through which they can identify which ratios to be considered while evaluating financial performance. For the purpose of this research, I collected the data of 2 companies GATM and NML from Standard capital security website and from firm’s annual reports for the period starting from 2003 to 2017. Furthermore, I considered two measures of financial performance, which are return on asset. and return on equity. I also considered liquidity position which  is measured by current ratio, quick ratio, total asset turnover, fixed asset turnover, inventory turnover) and solvency position by debt to equity debt to total asset and interest coverage ratio, which according to previous researches and conditional theories have adequate impact on financial performance. The findings of this research suggest that current ratio, quick ratio and inventory were the major determinant of liquidity and for no determinant has significant impact and the researches should consider other variable than studied for solvency. The result also shows that both companies are performing better but NML liquidity position is better than NML also both companies ROE and fixed asset turnover shows insignificant difference rest are significant.

ANALISIS PERBANDINGAN LAPORAN KEUANGAN SEBAGAI ALAT EVALUASI PENILAIAN KINERJA PERUSHAAN

2018 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Yuli Anwar ◽  
Priyo Wismantoro
Keyword(s):  
Financial Statements ◽  
Current Ratio ◽  
Operating Income ◽  
Accounts Receivable ◽  
Total Debt ◽  
Income Ratio ◽  
Asset Turnover ◽  
Collection Period ◽  
Turn Over ◽  
Very High

The Financial Statements are An Extreme Important tool for obtaining information relating to the financial position and result achieved by the company. Financial data will be more meaningful to the parties concerned if the data is compared for two periods or more, and further analyzed to obtain data that will be able to support management decisions will be takenresult of comparative analysis the ratio of 2005 and 2004, indicating financial ratios, namely current ratio, quick ratio and working to total assets ratio increased respectively by 114.12% for the current ratio obtained from difference in current ratio for 2005 and years 2004, decreased 45.33 % for the quick ratio and decreased 2.26 % working ratio to total assets that may be caused by increase in current assets, except cash advances and purchases from the previous year.Ratio of financial operations, which is total debt to equality ratio, and total debt to total assets all increased respectively by 2.51 % and 2.26% are caused by local trade debtsActivity ratio, total asset turnover is increased respectively by 0.56 times and a decrease in accounts receivable turn over to be 8.46 times due increase in sales while the average collection period increased by 40.61 the day due higher average receivables and credit salesProfitability ratios, namely gross profit margin increased by 236.47 % and operating income ratio 280.12 % due the very high increase in sales in 2005, and opeating ratio decreased by 174.07 % due to falling prices of goods sold, net earnings ratio / ROI has increased by 42.08 % total assets rise

PERANAN ANALISIS LAPORAN KEUANGAN DALAM MENGEVALUASI KINERJA KEUANGAN PERUSAHAAN PADA PT. BANK JABAR BANTEN Tahun 2007 – 2009

2019 ◽  
Vol 8 (01) ◽  
pp. 99
Author(s):  
Yuli Anwar
Keyword(s):  
Financial Performance ◽  
Ratio Analysis ◽  
Short Term ◽  
Fixed Asset ◽  
Financial Ratio ◽  
Accounts Receivable ◽  
Financial Ratio Analysis ◽  
Fixed Assets ◽  
Asset Turnover ◽  
Solvency Ratio

The purpose of this study was to determine the financial performance of PT Bank Jabar Banten in 2007 - 2009 using a comparison and analysis of financial ratio analysis. The results obtained, the conditions seen from the company 's liquidity position : the current ratio in 2009 decreased because although the amount of current assets increased during the year, but the amount of current liabilities for the year also increased, indicating that the measurement is easy and fast to join the new amount of cash and other current assets by current liabilities. This means that when the securities are sold and accounts receivable payments can be received, then the bank can repay its short-term liabilities. Conditions views of the company 's solvency position, although there is a decrease and an increase in the solvency ratio, but the changes are not so significant or can be said to be relatively stable. This could indicate that the company 's financial performance is good enough to settle its debts - debts. Condition when viewed from the position of company activity , fixed asset turnover and working capital turnover continues to increase each year due to an increase in the side that tends to balance income and fixed assets. Keywords : financial performance, liquidity position, solvency, activity position. 

scholarly journals Evaluation of the Financial Performance of Tourism Companies Traded in BIST via a Hybrid MCDM Model

1970 ◽  
Vol 2 (4) ◽  
pp. 20-32
Author(s):  
Ahmet Aytekin
Keyword(s):  
Financial Performance ◽  
Added Value ◽  
Financial Ratios ◽  
Publicly Traded ◽  
Return On Equity ◽  
Coverage Ratio ◽  
Thomson Reuters ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Equity Ratio

Tourism, the smokeless industry, has increasing importance in the development of countries because it creates added-value and employment. In Turkey, one of the World's most visited countries, the importance of this sector makes itself felt in economic crisis periods. On the other hand, in terms of investors, tourism companies always have the potential to be included in their portfolios. In this context, the aim of this study evaluates the financial performances of tourism companies publicly traded in BIST. For this purpose, the data of 2014-2018 were obtained from the Thomson Reuters Datastream database. The current ratio, quick ratio, cash ratio, debt ratio, total debt/equity ratio, net margin, return on equity, interest coverage ratio, total asset turnover, inventory turnover, and receivable turnover were used as financial ratios. The CRITIC method, one of the objective weighting methods, was applied to determine the importance level of financial ratios. A hybrid model consisting of MAUT, PROMETHEE and TOPSIS was used for evaluation of the companies. These techniques are based on different perspectives and algorithms. In this model, Borda was applied for aggregation of each techniques' ranking values. Thus, the financial performance of the tourism companies for the years 2014-2018 was evaluated more effectively. In conclusion, the company with the best financial performance is Marmaris Altınyunus (MAALT) in this period.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BADAN LAYANAN UMUM (BLU) UIN SYARIF HIDAYATULLAH JAKARTA

2020 ◽  
Vol 4 (1) ◽  
pp. 60-69
Author(s):  
Ady Cahyadi ◽  
Nur Wachidah Yulianti ◽  
Husnul Khotimah ◽  
Yudi Setiadi
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Hypothesis Testing ◽  
Intellectual Capital ◽  
Research Purpose ◽  
Return On Assets ◽  
Fixed Asset ◽  
Return On Equity ◽  
Structural Capital ◽  
Asset Turnover

This research purpose investigates the influence of intellectual capital, as measured by VAICTM that consist of three components of firms’ resources (human capital, structural capital, and capital employed) to financial performance of Syarif Hidayatullah State Islamic University of Jakarta. This research used SEM PLS as tool for test and data analyze. Result of this research showed that of the seven items were tested in the proxy as financial performance, only three of them that can be processed. They were Fixed Asset Turnover, Return On Assets and Return On Equity. Result of hypothesis testing showed intellectual capital (VAICTM) significantly influence to financial performance of Syarif Hidayatullah State Islamic University of Jakarta.

scholarly journals EVALUASI KINERJA KEUANGAN PERUSAHAAN MAKANAN BERBASIS ANALISIS RASIO KEUANGAN: SEBUAH STUDI KASUS

2018 ◽  
Vol 6 (2) ◽  
pp. 231-239
Author(s):  
Alexander Joseph Ibnu Wibowo
Keyword(s):  
Factor Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Single Case ◽  
Financial Ratios ◽  
Net Income ◽  
Financial Ratio ◽  
Operating Income ◽  
Food Company

This study aims to analyze trends in financial performance of a food company and test the validity of financial ratio instruments that have been used by financial practitioners and academics. For this reason, we designed an exploratory study through a single case study at a food company listed on the Indonesia Stock Exchange (IDX). We analyze the company's financial data using a variety of ratio analysis commonly used in financial disciplines, such as operational ratios, financial ratios, and stock performance. The analysis was deepened by describing the results of factor analysis to test the validity of financial ratio instruments. We find that the company's financial performance tends to fluctuate over time. When viewed from the sales side, the company's performance showed an increase since 2010. If we observe the profit margin, the company's financial performance tends to decrease. Operational ratio trends also show a decline from 2013 to 2015. Furthermore, the results of factor analysis indicate that the ratio of net income to overall assets is the strongest indicator to measure the company's financial ratios. In contrast to previous studies, this study found that the ratio of operating income to equity was not proven valid as a measure of financial ratios. In summary, this study succeeded in providing significant contributions and novelty for practical and theoretical interests through the validation of financial ratios that are widely used so far.

Pengaruh Kinerja Keuangan Terhadap Investasi Aktiva Tetap

2013 ◽  
Vol 1 (3) ◽  
pp. 263-272
Author(s):  
R. Aditya M. Karnawiredja ◽  
Lukman Hidayat ◽  
Marwan Effendy
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Research Method ◽  
Secondary Data ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Asset Turnover ◽  
The Relationship ◽  
Descriptive Method ◽  
Fixed Asset Investment

The purpose of this study was to determine the effect of the company's financial performance empirically, either partially or simultaneously to the fixed asset investment. Ratio used to look at the financial performance is return on investment (ROI) and total assets turnover (TATO). The research method used in this research is descriptive method, the method of research which not only gives an overview of these phenomena, but to explain relationships, test hypotheses, make predictions and find meaning and implications of a problem is solved. The data used are secondary data and processed data the authors. This study analyzes the relationship between ROI, TATO and fixed asset investment. The statistical method used is multiple linear regression and tested significance.  These results indicate that the variable ROI and TATO simultaneous significant effect on the investment of fixed assets. Tests showed that the partial and variable ROI TATO significant effect on the investment of fixed assets.   Keywords: Return On Investment, Total Asset Turnover, Fixed Asset Investment

scholarly journals RELATIONSHIP BETWEEN STOCK PRICES AND FINANCIAL RATIOS OF THE LISTED COMPANIES

2018 ◽  
Vol 12 (1) ◽  
pp. 28-36
Author(s):  
Judita Jonuševičienė ◽  
Gintarė Ragauskaitė ◽  
Aurelija Zonienė
Keyword(s):  
Correlation Analysis ◽  
Stock Prices ◽  
Statistical Significance ◽  
Listed Companies ◽  
Financial Ratios ◽  
Short Term ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Asset Turnover ◽  
The Relationship

The relationship between stock prices and financial ratios of the listed companies has been analyzed in differnet contexts - the studies are carried out on companies in different sectors with different financial ratios at different periods. Therefore, as market conditions change so rapidly, there is a need to resume research on this topic. There were selected ratios from the each financial ratios group that may have a relationship with the stock prices. The analysis was implemented by using the data of Lithuanian milk processing companies listed on the Baltic stock exchange over the period from 2010 to 2017. Correlation analysis was performed to determine which financial ratios influence the stock prices. The statistical significance of the relationship between the stock prices and the fixed asset turnover and absolute short-term solvency (the increase of the fixed assets turnover and absolute short-term solvency ratios decrease the stock prices). Spirmen correlation coefficient was calculated for each company individually. The results of the correlation analysis were based on a statistically significant linear multivariate regression model, which describes how the stock prices depend on the fixed asset turnover and short-term solvency ratios: the higher turnover of the fixed assets and short-term solvency ratios – the lower stock prices.

scholarly journals Average Collection Period and Financial Performance of Nzoia Water Services Company

2019 ◽  
Vol 7 (03) ◽  
Author(s):  
Wasike Michael Wafula ◽  
Wafula Esmaeel Rezouki ◽  
Charles Yugi Tibbs ◽  
Alala Benedict Ondiek
Keyword(s):  
Financial Performance ◽  
Service Providers ◽  
Secondary Data ◽  
Financial Statements ◽  
Water Services ◽  
Return On Equity ◽  
Accounts Receivable ◽  
Collection Period ◽  
The Mean ◽  
The Relationship

Account receivables have been a majo`r problem for most utility service providers especially those still dealing with the post payment method where services are rendered before payment are made. This study sought to find out effect of the average collection period and financial performance. The study obtained secondary data spanning from 2012 to 2016 from Kenya national audit office and Nzoia Water Services Company published financial statements. The study employed explanatory research design and data was collected from secondary data and analyzed using regression and correlation analysis and found the relationship between financial performance. From the findings the mean average collection period was 309.90 days, accounts receivable turnover had a mean of 1.1980, size of the region (7.5870). The results showed that NZOWASCO, financial performance variable Return on Equity (ROE) was significantly affected with average collection period with negative correlation-0.232. According to the regression equation established, taking all factors into account; Average collection period on financial performance of NZOWASCO measured by ROE was - 0.505.The study recommended that the organization reduce average collection period in order to improve their financial performance of the organizations.

scholarly journals Evaluasi Kinerja PT Bank Perkreditan Rakyat Pesisir Akbar Kabupaten Bima, Nusa Tenggara Barat

2015 ◽  
Vol 10 (1) ◽  
pp. 73-83
Author(s):  
R Rizki Andhitya Yunanto ◽  
Ma'mun Sarma ◽  
Darwin Kadarisman
Keyword(s):  
Customer Satisfaction ◽  
Financial Performance ◽  
Public Service ◽  
Coastal Communities ◽  
Maritime Industry ◽  
Return On Assets ◽  
Operating Income ◽  
Asset Value ◽  
Factor Evaluation ◽  
Capital Value

Coastal communities made up of fishermen, fish farmers, processors and traders of fishery products, businesses and services maritime industry as well as other communities living in coastal areas and small islands. BPR Pesisir Akbar in Bima Nusa Tenggara Barat is one of the six Coastal BPR in Indonesia which has one mission welfare of coastal communities around the operational area. The study aims to (1) Determine the influence of the level of financial and non-financial performance of PT BPR Pesisir Akbar, (2) analyze the factors that affect performance. Performances Evaluation of PT BPR Pesisir Akbar  has done well for non-financial and financial performances.  Non Financial Performances include the number and level of customer satisfaction, while the financial evaluation includes capital, value assets, profit/loss, ROA (Return On Assets), CAR (Credit Adequacy ratio), BOPO (Expenses and Operating Income), NPL (Non Performing Loan), and LDR (Loan to Deposit ratio). Evaluation results show that non-financial public services, credit services, and promotion services jointly or individually significant effect on customer satisfaction, where public service is the strongest factor. Evaluation of financial performance shows PT. PT. BPR Pesisir Akbar relatively well for the development of asset value, earnings, CAR, NPL and ROA, but the increase is relatively small capital and BOPO and LDR have not been good until now.

Sign in / Sign up

Export Citation Format

Share Document