ANALISIS RASIO PROFITABILITAS PADA PT. BANK PERKREDITAN RAKYAT RAGA DANA SEJAHTERA CABANG PADANG

2021 ◽  
Author(s):  
Andre Arisandi
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Bank Profitability ◽  
Return On Equity ◽  
Operating Income ◽  
Profitability Analysis ◽  
Income Statement ◽  
Net Profit

This study was conducted to determine the level of profitability using the ratio of ROA (Return on Asset), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income), and NPM (Net Profit Margin) to PT. BPR Raga Dana Sejahtera. The type of data used is secondary data obtained by the method of documentation taken from the published reports of BPR Raga Dana Sejahtera during the 2015-2019 period. This research was conducted using the 2015-2019 financial statements, namely the balance sheet and income statement. Based on the profitability analysis, it can be seen that ROA is in healthy condition and ROE is in less healthy condition. Then the bank's BOPO is in an inefficient position in managing operational costs to obtain operating income and the bank's NPM is said to be healthy in obtaining net income. The results showed that the level of bank profitability was quite stable and efficient in running company operations

scholarly journals ANALISIS RASIO PROFITABILITAS PADA PT. BANK NEGARA INDONESIA SYARIAH

2019 ◽  
Author(s):  
Yulia Permata Sari ◽  
Doni Marlius
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Bank Profitability ◽  
Return On Equity ◽  
Operating Income ◽  
Profitability Analysis ◽  
Income Statement ◽  
Net Profit

This research was conducted to find out how the level of profitability by using the ratio of ROA (Return on Asset), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income), and NPM (Net Profit Margin) to PT. BNI Syariah bank. The type of data used is secondary data obtained by the documentation method taken from the BNI Syariah bank publication report during the period 2013-2017. This research was conducted using the 2013-2017 financial statements, namely the balance sheet and income statement. based on profitability analysis, it can be seen that ROA experienced fluctuations from 2013 to 2017, as seen from the five year ROA which ha decreased in 2017. Then ROE and NPM for five years, the results show an increasing percentage, with the highest percentage in 2017. And BOPO which fluctuated with the highest percentage in 2014 and the lowest in 2016. The result shows that the level of bank profitability is not stable enough and efficient in carrying out the company’s operations.

scholarly journals Analisis Rasio Profitabilitas PT. Bank Perkreditan Rakyat Batang Kapas

2021 ◽  
Author(s):  
Endah Sundari ◽  
Doni Marlius
Keyword(s):  
Good Condition ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Good Position ◽  
Return On Equity ◽  
Operating Income ◽  
Income Statement ◽  
Net Profit

This research was conducted to find out how the level of profitability by using the ratio of ROA (Return on Asset), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income), and NPM (Net Profit Margin) to PT. BPR Batang Kapas. The type of data used is secondary data obtained by the documentation method taken from the PT.BPR Batang Kapas publication report during the period 2017-2019. This research was conducted using the 2017-2019 financial statements, namely the balance sheet and income statement. The results of this study indicate that the bank ROA level is in a very good position with the ROA criteria >1.5%. The ROE level also shows that the bank position is in a fairly good condition with the criteria of 13%

scholarly journals ANALISIS RATIO PROFITABILITAS PADA PT. BANK PERKREDITAN RAKYAT JORONG KAMPUNG TANGAH PARIAMAN

2020 ◽  
Author(s):  
Doni Marlius ◽  
Sukra Ilhami
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Return On Assets ◽  
Return On Equity ◽  
Operating Income ◽  
Profitability Analysis ◽  
Net Profit ◽  
Efficiency And Effectiveness ◽  
Operational Activities ◽  
Profitability Ratios

This study aims to analyze the financial data held by PT. BPR Jorong Kampung Kampung to see what level of efficiency and effectiveness of the company in carrying out its operational activities in obtaining profits. The profit rate is assessed using profitability ratios namely ROA (Return on assets), ROE (Return on equity), BOPO (operating costs to operating income) and NPM (Net profit margin). The data used are secondary data that is taken from the balance sheet and lab loss report obtained from the documentation of PT. BPR Jorong in the middle of Pariaman in the 2017-2018 period. Based on profitability analysis that ROA, ROE and NPM have decreased while BOPO has increased, due to increased costs incurred by banks so that the income earned is small. The result is that the bank is quite stable in carrying out its activities within the company.

scholarly journals Analisis NPM, ROA, dan ROE dalam Mengukur Kinerja Keuangan

2019 ◽  
Vol 28 (02) ◽  
pp. 254-266
Author(s):  
Slamet Heri Winarno
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statement ◽  
Company Performance ◽  
Return On Assets ◽  
Return On Equity ◽  
Average Ratio ◽  
Profitability Analysis ◽  
Income Statement ◽  
Net Profit

This research aims to determine the financial performance of an expedition company based on company profitability analysis. Indicators of profitability used include the ratio of Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) in 2016 to 2018. Assessment of company performance is done by comparing the rentability ratio with the average ratio Industry and Bank Indonesia standards. The data used are financial statement data that is balance sheet and income statement report for year 2014 until 2016. Result of research indicate that overall rentability performance show good value, but compared with industry average performance of NPM year 2014 show less result Good, while ROA and ROE performance during 2015 and 2016 has not shown satisfactory results because it is below the industry average. Overall financial performance of the company can be said good.

scholarly journals Pengaruh Pendapatan Operasional terhadap Laba Bersih pada Bank Muamalat Indonesia Tbk. Periode 2015-2020

2021 ◽  
Vol 5 (2) ◽  
pp. 260-272
Author(s):  
Evita Septiani Jaenab ◽  
Ghina Fatimatuzzahro ◽  
Salsabila Gita Tsanya ◽  
R. Deden Adhianto
Keyword(s):  
Financial Services ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Simple Linear Regression ◽  
Operating Income ◽  
Independent Variables ◽  
Net Profit

This study aims to determine the effect of operating income on net income at Bank Muamalat Indonesia Tbk. The period 2015 to 2020. The research method used is an associative quantitative method using secondary data in the form of the financial statements of Bank Muamalat Indonesia which are publicly registered with the Financial Services Authority. Hypothesis testing using simple linear regression analysis through t-test with a view to knowing the effect of independent variables on the dependent variable. The results of this study that the Operating Income variable on Net Profit has a correlation value or relationship (R) of 0.856 (Very Strong), and the value of the Determination Coefficient or R Square of 0.732 in other words the effect is 73.2%, meaning that the X variable (Operational Income) has an effect on on the variable Y (Net Profit) at Bank Muamalat Indonesia Tbk. While the remaining 26.8% is determined by other variables not examined by researchers, namely Non-Operational Income.

scholarly journals Applicative aspects of bank′s financial reporting: Analytical framework of a single banking report

2003 ◽  
Vol 46 (1-2) ◽  
pp. 73-110
Author(s):  
Sinisa Ostojic
Keyword(s):  
Financial Reporting ◽  
Balance Sheet ◽  
Financial Statements ◽  
Analytical Framework ◽  
Bank Performance ◽  
Net Income ◽  
Small Community ◽  
Bank Profitability ◽  
Banking Organization ◽  
Income Statement

This paper introduces financial statements of commercial banks and presents a procedure for analyzing bank profitability and risks using historical data. The procedure involves decomposing aggregate profit ratios into their components to help identify key factors that influence performance. This paper presents a procedure for analyzing bank performance using periodic balance sheet and income statement data. It describes the components of financial statements, provides a framework for comparing the trade-off between bank profitability and risk, and compares the performance of a small community bank with that of a large super regional banking organization. It uses data presented in a banks Uniform Bank Performance Report (UBPR) to demonstrate the analysis. Many banks experience dramatic changes in profits from one period to the next or relative to what stock analysts expect. In many cases, profits are lower because of unanticipated loan losses. In other cases, profits are higher because of extraordinary growth in noninterest income. A key point is that it is becoming increasingly difficult to evaluate performance by looking at reported balance sheet and income statement data. Net income can be managed, or manipulated, by bank managers to disguise potential problems. In this paper I examine how banks, the most important of all the financial intermediaries, operate to earn the highest profits possible: how and why they make loans, how they acquire funds and manage their assets and liabilities (debts), and how they earn income.

scholarly journals Comparative Analysis of Financial Statements PT. Indofood Sukses Makmur Tbk

2021 ◽  
Vol 8 (3) ◽  
pp. 244
Author(s):  
Achmarul Fajar
Keyword(s):  
Financial Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Report ◽  
Operating Income ◽  
Income Statement ◽  
Net Profit ◽  
Income Ratio ◽  
The Cost ◽  
Profitability Ratios

PT. Indofood Sukses Makmur Tbk is one of the consumer goods companies, the products it produces are easy to sell and quickly run out of the market. The speed with which it makes money, of course, affects the speed at which it makes a profit. In fact, this company has grown into a business giant. This shows that its production turnover is very fast and the company's ability to earn profits is certainly very fast too. However, there must be changes that occur in the financial report posts, either in the activity report or in the statement of financial position, in the form of an increase or decrease. The purpose of this study is to determine changes in financial report posts both horizontally and vertically and the development of company profitability. The data used are secondary data obtained indirectly but through intermediary media. This type of research is descriptive with quantitative analysis techniques, using financial analysis such as horizontal analysis, vertical analysis, and using profitability ratios. Based on the analysis of the profitability ratio at PT Indofood Sukses Makmur Tbk, it is known that the operating income ratio is greater than the net profit margin, which shows that the amount of funds spent on interest and taxes needs to be examined more deeply. The decline in operating ratio from 2017-2019 caused an increase in operating income ratio, this shows that the company's performance is getting better because it can reduce operating costs on sales. In the analysis of the income statement, it can be seen that there is an increase in cost efficiency which causes an increase in the level of sales to increase the value of gross profit due to a decrease in the cost of goods sold.

scholarly journals ANALISIS LAPORAN KEUANGAN BERDASARKAN TINGKAT RENTABILITAS PADA PT. BANK PERKREDITAN RAKYAT (BPR) BATANG KAPAS

2021 ◽  
Author(s):  
Rahmatil Fauziah ◽  
Afriyeni Afriyeni
Keyword(s):  
Secondary Data ◽  
Profit Margin ◽  
Financial Statement ◽  
Return On Assets ◽  
Bank Profitability ◽  
Return On Equity ◽  
Profitability Analysis ◽  
Net Profit

The purpose of this study was to determine the level of profitability by using the ratio of ROA (Return On Assets), ROE (Return On Equity), and NPM (Net Profit Margin) at PT. BPR Batang Kapas. The type of data used is secondary data, data is collected by going directly to the object of research to obtain financial statement data and other data needed during the 2015-2019 period. Based on the profitability analysis, it can be seen that ROA is in a healthy condition and ROE is also in a healthy condition, and NPM is also in a healthy condition in obtaining net profit. The results showed that the level of bank profitability is good and efficient in running the company's operations

scholarly journals Twenty-one years without monetary correction in Brazil: impacts on the comparability of the accounting information of siderurgical and metallurgical companies

2018 ◽  
Vol 29 (78) ◽  
pp. 355-374
Author(s):  
Wellington Rodrigues Silva Souza ◽  
Marcos Peters ◽  
Aldy Fernandes da Silva ◽  
Maria Thereza Pompa Antunes
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Financial Accounting ◽  
Net Income ◽  
Negative Effects ◽  
Statistical Parameters ◽  
Return On Assets ◽  
Balance Sheets ◽  
Return On Equity ◽  
Accounting Recognition

Abstract The purpose of this study was to empirically verify the existence or not of a distortion in the comparability of information when inflationary effects are omitted from financial statements. Although inflation has been under control in Brazil since the Plano Real, with indices well below those recorded in the 1980s and 1990s, discussing the need for accounting recognition of the effects of inflation remains an extremely relevant and pertinent issue in light of the proposal of accounting to produce faithful information that closely reflects the economic reality in which organizations operate. The results of the research show that financial accounting has been directly affected by the omission of inflationary effects in financial statements, drawing attention to the negative effects this has caused on the quality of the information produced. In order to operationalize the research, the Balance Sheet Monetary Correction (BSMC) was applied to the balance sheets of Brazilian companies from the siderurgical and metallurgical sector listed on the BM&FBOVESPA in the period from 1996 to 2016. Based on the variables net income, return on equity (ROE), and return on assets (ROA), and two conceptual axes of comparability (between entities and between periods), the statistical parameters were developed and the hypotheses were defined, which were tested using the Student t parametric test. This article shows the damage caused to the decision-making process of the external users for whom financial statements are intended when these are prepared neglecting the effects of inflation. This is verifiable through the analyses of the results obtained, including the observation of significant distortions between the means of the corrected indicators and the means of the historical indicators, such as in the case of net income in 2001, 2002, 2012, 2013, 2014, and 2016 (33.98%, 91.92%, -65.54%, -30.01%, -53.59%, and 26.30% variation, respectively), of ROE (-67.16%, -61.43%, -53.06%, -63.46%, -133.81%, and 65.00% variations in 2008, 2009, 2010, 2011, 2014, and 2015, respectively), and of ROA (-26,70%, -41.14%, -33,34%, -43,49%, 98,83%, and -413,68% in 2005, 2009, 2010, 2011, 2012, and 2014, respectively).

scholarly journals KOMPARASI KINERJA KEUANGAN PERBANKAN SYARIAH BERBASIS PENDEKATAN LABA RUGI DAN NILAI TAMBAH

IKONOMIKA ◽  
2017 ◽  
Vol 1 (2) ◽  
pp. 157
Author(s):  
Yulianti Saifudin ◽  
Yayan Pribadi
Keyword(s):  
Value Added ◽  
Financial Statements ◽  
Financial Ratios ◽  
Analysis Tool ◽  
Net Income ◽  
Financial Ratio ◽  
Islamic Bank ◽  
Income Statement ◽  
Net Profit ◽  
Productive Assets

Abstract-The objectives of this study are to analyze the differences in financial performance of Islamic bank by using the income statement approach and value added approach on financial ratios. Financial ratios used consisted of ROA, ROE, the ratio between the total net income by total earning assets, NPM, and  BOPO. The Object used in this study are listed Islamic Bank at Bank Indonesia. Population of this research are the financial statements of Islamic Banks, while the sample used was the financial statements for 2010-2014 for each income statement and the value added statement.  Analysis tool used to prove the hypothesis of this study is an independent sample t-test.The results showed that the average financial ratio (ROA, ROE, net profit ratio of productive assets, and NPM) there are significant differences between the Income Statement and Value Added Statement, while the BOPO ratio between the Income Statement and the Value Added Statement there is not a difference. 

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