scholarly journals PENERAPAN KOMBINASI METODE SAW DAN TOPSIS DALAM ANALISIS FUNDAMENTAL SAHAM BERDASARKAN RASIO KEUANGAN

2021 ◽  
Author(s):  
Angger Binuko Paksi
Keyword(s):  
Financial Statements ◽  
Financial Ratios ◽  
Fundamental Analysis ◽  
Test Results ◽  
Decision Matrix ◽  
Financial Reports ◽  
The Many ◽  
Profitability Ratios ◽  
A Company ◽  
Proper Analysis

Investment in stocks is one of the many options to invest. In stock investing requires a proper analysis and action so that an investor can invest according to their needs. One way is fundamental analysis. Fundamental analysis is an analysis method that focuses on key data contained in the financial statements of a company to assess the financial performance of the company.This research aims to design a process of fundamental analysis of stocks based on the analysis of financial ratios, methods of SAW and TOPSIS methods. Analysis of financial ratios generally include the liquidity ratio, solvency, activity ratios, profitability ratios and the ratio of the market. Fuzzy numbers used in the method of SAW and TOPSIS to provide effectiveness in determining the value of the decision matrix. SAW method used to find the value of the normalized matrix for each criterion and TOPSIS methods used to find solutions / alternatives based on the normalized matrix. Then the design is applied in the form of a ranking system based web application.Tests conducted with 60 financial reports in the period from 2013 to 2015 and is divided into 20 issuers. The accuracy of the test results using Spearman correlation ranking based on Springate models obtained the lowest value of 85.45% and the largest 100%.

scholarly journals Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Soraya Soraya ◽  
Yani Riyani ◽  
Kartawati Mardiah ◽  
Susan Andriana ◽  
Rika Irawati ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Test Results ◽  
Financial Reports ◽  
Digital Era ◽  
Post Test ◽  
Service Activity ◽  
Accounting Report ◽  
Medium Enterprises ◽  
A Company

In the digital era as it is today, information technology has a significant impact on the process of accounting records in a company. However, the human resource factor is an obstacle for SMEs to develop and be able to compete with large companies. Moreover, if it is associated with the importance of presenting financial statements that are accountable and in accordance with standards, it requires MSMEs to be responsive to technological changes that occur. The existence of these demands, made the Ministry of Cooperatives and Small and Medium Enterprises (SMEs) in October 2017 launch an online-based application that is the Micro Business Accounting Report (Lamikro) application. The purpose of this Community Service activity is to provide knowledge about the preparation of financial statements with the application of Lamikro to MSMEs that are found in the Office of Cooperatives, Micro Business and Trade of Pontianak City. The participants who attended were 34 MSMEs. The methods applied are lecture, tutorial and discussion methods. Before giving a lecture, participants are given pre-test questions first. The pre-test results showed that 80% of participants did not understand the preparation of financial reports both manually and online. At the end of the activity a post test was conducted, which showed that 82.79% of participants had understood the preparation of financial reports both manually and online. This means, there is an increase in the knowledge and understanding of participants from before training and after training.  Keywords: MSME, Financial Statements, Lamikro

ANALISA KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR PADA BEI MELALUI RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Resti Setyaningsih ◽  
Burhanudin Burhanudin ◽  
Ida Aryati
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Poor Performance ◽  
Financial Statements ◽  
Financial Ratios ◽  
Company Performance ◽  
Profitability Ratios ◽  
A Company

The success of a company is determined by good financial performance. Company performance assessment can be determined by calculating financial ratios through financial statements. This research was conducted to determine the financial performance of Telecommunications companies listed on the Stock Exchange using liquidity, solvency and profitability ratios. This study uses secondary data, with data collection techniques, namely documentation and literature. The results of the ratio calculation show that the average financial performance of the company is in good condition, even though one company has a poor performance. Keywords : financial performance, financial ratios, financial statements

scholarly journals Phases in the Lifecycle of a Company and the Profitability of Industrial Companies

2017 ◽  
Vol 10 (4) ◽  
pp. 62-75 ◽  
Author(s):  
Agnieszka Kuś ◽  
Joanna Żurakowska-Sawa
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Test Results ◽  
Industrial Companies ◽  
Warsaw Stock Exchange ◽  
Post Hoc ◽  
Profitability Ratios ◽  
A Company ◽  
Early Phases

Abstract Subject and purpose of work: The aim of this study is to analyse the profitability level of industrial companies in various phases of their lifecycle. Materials and methods: The article uses data from individual annual financial statements of industrial companies in accordance with the classification of the Warsaw Stock Exchange. In order to investigate whether there are essential differences in the level of profitability of companies in various phases of their lifecycle, due to significant deviations from normality, the nonparametric Kruskal-Wallis H test was used. To find out which lifecycle phases differ significantly in terms of the level of analysed profitability ratios, a test of multiple comparisons of medium ranks was used (Post-hoc Dunn’s test). Results: The obtained research results show that a given lifecycle phase significantly differentiates the level of the analysed profitability indices. Conclusions: Based on the conducted research, it was found that the company’s lifecycle phase statistically significantly differentiates the level of the analysed profitability indices. In the early phases of the lifecycle, the level of profitability in the surveyed companies increased gradually reaching maximum and stable values in the phase of maturity or shake-out, after which it decreased in the decline phase. This points to an evolutionary transition of individual companies to the next phase of the lifecycle.

scholarly journals Financial Ratio Analysis at PT. Adaro Energy Tbk. Based on The 2017 – 2020 Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 77-86
Author(s):  
Christine Herawati Limbong ◽  
Elida Florentina Sinaga Simanjorang ◽  
Nova Jayanti Harahap ◽  
Zulkarnain Nasution
Keyword(s):  
Financial Statements ◽  
Health Condition ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
General Description ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Report ◽  
Financial Ratio Analysis ◽  
A Company

Every company must have financial reports that record capital, profits, losses, production wages, salary payments, which are related to the whole business. This report is called a financial report or financial report which records all information about a company's finances. The financial report is the final result of the process of recording financial transaction activities in a company that describes the company's financial condition in an accounting period and is a general description of the performance of a company. Where the purpose of making financial statements is to communicate the economic resources (assets), and obligations of an entity at a certain time, and the capital owned by the company. One way to get good financial reports is to compare the numbers in the financial statements. In making comparisons known as financial ratio analysis. The financial ratios used are profitability ratios and liquidity ratios. The results of these financial ratios will show the health condition of the company in question and are used to assess management's performance in a period whether it has achieved the targets as set and assesses management's ability to effectively empower company resources.

ANALISIS PREDIKSI POTENSI KEBANGKRUTAN PADA PT BANK MUAMALAT INDONESIA Tbk PERIODE 2012-2016 DENGAN MENGGUNAKAN METODE ALTMAN MODIFIKASI

2017 ◽  
Vol 5 (2) ◽  
pp. 287-324
Author(s):  
Dewi Laela Hilyatin
Keyword(s):  
Financial Performance ◽  
Financial Structure ◽  
Financial Statements ◽  
Financial Ratios ◽  
Z Score ◽  
Altman Analysis ◽  
Gray Area ◽  
Modification Method ◽  
A Company

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

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

PENGARUH KARAKTERISTIK PEMERINTAHAN TERHADAP AUDIT DELAY LAPORAN KEUANGAN PEMERINTAH DAERAH

2015 ◽  
Vol 11 (2) ◽  
pp. 89
Author(s):  
Baldric Siregar
Keyword(s):  
Regression Analysis ◽  
Financial Statements ◽  
Test Results ◽  
Size Of Government ◽  
Financial Reports ◽  
Financial Report ◽  
Independent Variables ◽  
Central Java ◽  
Sample Data ◽  
Special Region

Financial statements that were not provided on time may cause those report loses their capacity toinfluence decisions. This study aimed to examine the effects of local government characteristics onaudit delay of government financial reports of Yogyakarta Special Region and Central Java. Thisstudy uses 40 districs and cities as the study sample. Data were obtained from the Supreme AuditAgency and the Central Bureau of Statistics. The dependent variable of this research is audit delay.While the independent variables include the size of government, the value of the budget, and leverage.Multiple regression analysis was used to test the hypothesis. The test results showed that the size ofgovernment and the level of leverage negatively affect audit delay. Budgets value does notsignificantly affect audit delay.Keywords: audit delay, financial report, governmental size, budget value, and leverage

The Application of Fundamental Analysis and Technical Analysis in the Athens Derivatives Exchange (ADEX)

2007 ◽  
Vol 8 (1) ◽  
pp. 89-104
Author(s):  
Nikolaos Pavlou ◽  
George Blanas ◽  
Pavlos Golemis
Keyword(s):  
Strong Correlation ◽  
Financial Analysis ◽  
Technical Analysis ◽  
Financial Statements ◽  
Low Risk ◽  
Financial Ratios ◽  
Fundamental Analysis ◽  
Stock Performance ◽  
The Past ◽  
Index Size

Derivatives Market in Greece is under development and investors have a clear lack of advising upon this market. Analysts may say that derivatives have low risk, however investing on them does not always return profits. That is why financial analysis is useful, to inform investors. In this paper we try to apply a financial analysis on derivatives market through two different approaches. The fundamental analysis (FA) investigates a firm’s performance through its financial statements and the technical analysis (TA) takes into consideration the past closing prices of the security. The FA will be set through five different kinds of financial ratios for the last five years and TA through five technical indicators for the last three years. Evaluating the results of each method, we try to find whether there is relation with their sector, index, size, establishment date and import date to ASE or not. Our findings show that in both methods there is no strong correlation between the performance and the five different factors, so stock performance is depending on preferences of the investors and not on the directive factors.

scholarly journals PENERAPAN PROFILE MATCHING DALAM MENGANALISA LAPORAN KEUANGAN PERUSAHAAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 3 (2) ◽  
pp. 267
Author(s):  
Annafi Franz ◽  
Emil Riza Putra
Keyword(s):  
Analytical Method ◽  
Financial Statements ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Matching Method ◽  
Financial Reports ◽  
Financial Position ◽  
Profile Matching ◽  
Financial Transparency

Financial statements are an important instrument that is the duty of every company to publish them every year. The issuance of financial statements is useful for knowing the company's financial position. Especially companies that have gone public financial reports must be published publicly as a form of financial transparency to stakeholders. The issuance of these financial statements is useful for investors as consideration for investing in shares or withdrawing their shares in certain companies. Analyzing financial statements in general is done by ratio analysis, which is by looking at the company's financial ratios. But by adding the analysis method will enrich the results of the analysis of the company's financial statements. The addition of the analytical method is done by the profile matching method, which is to measure the ability of the company's financial ratios and rank them according to the company that has the best results.

scholarly journals Pengaruh Partisipasi Penyusunan Pajak Penghasilan Badan Yang Terutang Terhadap Kinerja Bagian PPh Badan Dengan Koreksi Fiskal Sebagai Penentu Kebijakan

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Bayu Adi ◽  
Moh Afrizal Miradji
Keyword(s):  
Income Tax ◽  
Financial Statements ◽  
Corporate Income Tax ◽  
Preparation Process ◽  
Corporate Tax ◽  
Financial Reports ◽  
Corporate Entity ◽  
Future Policy ◽  
The Many

According to Hidayat (2013) in terms of financial statements, there are many contradictions within the company and the many interests that exist within the company in preparing financial statements to prepare their taxes to be compiled as Corporate Tax Income Tax reports (Article 25 Income Tax) many conflicts in preparing corporate tax reports, starting from income tax article 21 to income tax article 25 of the profit / loss statement, so that the tax return can be reported as a corporate taxpayer, then in this case before reporting and avoiding tax errors, a fiscal correction is needed to carry out tax preparation. According to Agustina (2007) states that in the preparation of taxes it is necessary to have coordination from various parties who use interests in the use of company finances due to future policy determinants.From this research it is found that in the process of preparing corporate tax many companies do not correct fiscal financial reports, many accounts are not included in the tax calculation, so that if used can reduce the tax burden.In addition, companies can be used to gain investor trust and fairness entities.From expenditures and reports can show the fiscal can show the performance of Corporate Income Tax goes well.The second proof that in the tax preparation process using fiscal correction shows the fairness of a tax obligation.In this case the fiscal financial statements and if corrected fiscal will cause good corporate income tax performance.This shows that there are no tax arrears in a corporate entity because the company complies with company regulations.

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