scholarly journals Analysis of Financial Performance Assessed from Profitability, Liquidity and Solvability

2021 ◽  
Author(s):  
Uniqbu
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Cost Savings ◽  
Gross Margin ◽  
Current Ratio ◽  
Operating Margin ◽  
The Future ◽  
Qualitative Descriptive ◽  
The Cost ◽  
Solvency Ratio

This reasearc aimed to analyze financial performance. Rika Mart Baubau years 2018 - 2019 in terms of profitability, liquidity and solvency. Data was collected through interviews and documentation. Analysis of data using qualitative descriptive analysis. The results showed that the company's liquidity during the last two years shows an increase in Cash Ratio of 16:32%.. This occurs because of the increase occurred Passiva smoothly that additional debt from PT. Rika Mart. In general liquidity ratio current ratio, quick ratio and cash ratio is below 200% in 2019 and 2018 so it is still relatively very low and illiquid (ilikuid). Solvency Ratio Companies for 2019 and 2018 is still quite solvable, still showing a good situation for the company, but remain aware of and need for additional capital to improve the company's financial performance is better in the future. In 2019, Gross Margin Ratio increased by 4:57% This shows the cost savings incurred to get production can be achieved. As for the Operating Margin Ratio decreased by 0.98%.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PT MULTISTRADA ARAH SARANA, Tbk DAN PT GOODYEAR INDONESIA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN MENGGUNAKAN METODE DU PONT SYSTEM

2019 ◽  
Vol 5 (1) ◽  
pp. 1-7
Author(s):  
Rizki Fadilla Nasution ◽  
Jubi Jubi ◽  
Ady Inrawan ◽  
Astuti Astuti
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Return On Equity ◽  
Analysis Techniques ◽  
System Method ◽  
Net Profit ◽  
Asset Turnover ◽  
Qualitative Descriptive ◽  
The Cost

The purpose of this research are : 1. to find out the financial performance of PT Multistrada Arah Sarana, Tbk and PT Goodyear Indonesia, Tbk listed on the Indonesia Stock Exchange using the Du Pont System Method. 2. to find out what factors cause differences in the financial performance of PT PT Multistrada Arah Sarana, Tbk and PT Goodyear Indonesia, Tbk listed on the Indonesia Stock Exchange using the Du Pont System Method.  The author's research was conducted using qualitative descriptive analysis techniques, comparative analysis techniques and inductive analysis techniques.This result of this research be conclused as 1. The financial performance of PT Multistrada Arah Sarana, Tbk is said to be unfavorable because of the company’s ability to profit from sales, assets and equity decreases. 3. Factors that cause the differences between the two companies are the high cost of goods sold and the cost that cause losses to the company, accumulated invenory that reduces sales and company profits, the high total assets of total equity and increased share capital and additional capital causes companies to be unable restore equity.The results of the analysis suggest that both companies are expected to further increase sales and reduce costs that are detrimental to the company in order to be able to increase profits. Keywords: Analysis of Du Pont Sytem, Net Profit Margin, Asset Turnover, Return On Asset, EquityMultiplier, Return On Equity and Financial Performance.

Does Eco-Certification Correlate with Improved Financial Performance? Evidence From a Longitudinal Study in the US Hospital Industry

2021 ◽  
pp. 002073142110189
Author(s):  
Germán M. Izón ◽  
Nathaniel Islip
Keyword(s):  
Financial Performance ◽  
Fixed Effects ◽  
Negative Relationship ◽  
Cost Savings ◽  
The United States ◽  
Fixed Effects Model ◽  
Sustainable Practices ◽  
Production Externalities ◽  
Energy Star ◽  
Operating Margin

Health care-based negative production externalities, such as greenhouse gas emissions, underscore the need for hospitals to implement sustainable practices. Eco-certification has been adopted by a number of providers in an attempt, for instance, to curb energy consumption. While these strategies have been evaluated with respect to cost savings, their implications pertaining to hospitals’ financial viability remain unknown. We specify a fixed-effects model to estimate the correlation between Energy Star certification and 3 different hospitals’ financial performance measures (net patient revenue, operating expenses, and operating margin) in the United States between 2000 and 2016. The Energy Star participation indicators’ parameters imply that this type of eco-certification is associated with lower net patient revenue and lower operating expenses. However, the estimated negative relationship between eco-certification and operating margin suggests that the savings in operating expenses are not enough for a hospital to achieve higher margins. These findings may indicate that undertaking sustainable practices is partially related to intangible benefits such as community reputation and highlight the importance of government policies to financially support hospitals’ investments in green practices.

scholarly journals Pengunaaan Analisis Rasio dalam Pengukuran Kinerja Keuangan Perusahaan pada PT. Gudang Garam Tbk

2019 ◽  
Vol 3 (1) ◽  
pp. 43-48
Author(s):  
Sayekti Suindah Dwiningwarni ◽  
Judi Suharsono ◽  
Dian Yuliana Safitri
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Company Performance ◽  
Quantitative Descriptive Analysis ◽  
Financial Condition ◽  
Short And Long Term ◽  
Quantitative Descriptive ◽  
Solvency Ratio ◽  
Profitability Ratios

The motivation of this research is research (Rosini & Gunawan 2018; B.Batchimeg 2017). In addition, the motivation of this study also continued the research of Sayekti Suindyah Dwiningwarni (1997). The purpose of this study (1) to analyze the development of corporate financial performance from solvency and profitability ratios; (2) to analyze the measurement of the company's financial performance using solvency and profitability ratios. This research uses quantitative descriptive analysis method.The results of the study (1) the development of the company's financial performance in terms of solvency ratios experienced good development, this is indicated by the value of the solvency ratio that is getting better / better in fulfilling both short and long term obligations; (2) the development of the company's financial performance in terms of profitability ratios from experiencing good development, this is indicated by the value of the profitability ratio that is getting better / better in generating profits or profits; (3) measurement of company performance in terms of solvency ratio shows solvable conditions, meaning the assets is greater than the debt. (4) measurement of company performance in terms of profitability ratios shows good conditions, meaning the level of profits obtained from year to year has increased. This means that the company is in good financial condition and sovabel.

scholarly journals Analisis Perhitungan Dan Penentuan Harga Pokok Produksi Pada PT. Mutifa Medan

2019 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
John Fisher Gulo ◽  
Kamil Mustafa ◽  
Ninny Siregar
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Total Production ◽  
Labor Costs ◽  
Average Production ◽  
Qualitative Descriptive ◽  
Cost Of Production ◽  
The Cost

<p>The cost of production is needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production would be appropriate. Imprecision in calculating the cost of production will be misleading in making management decisions. Data collection methods used in this study include: Documentation, Interview, Observation. This study analyzed using qualitative descriptive analysis comparing the theory with actual results of the company. PT MUTIFA in determining the cost of production using the full costing method. PT MUTIFA in determining the cost of production, all costs incurred are treated as production costs, both the cost of major raw materials, cost of auxiliary materials, packaging materials costs and production overhead. Classification of production costs in accordance with the theory that exists is composed of material costs, labor costs and production overhead costs. Total production cost per month of each element calculation the average monthly cost is Rp. 73.111.118,260,- and the average number of finished products Paracetamol tablet 500 mg tablet is as much 566,666.67 per month. Based on data on average production costs in 2009, then the production cost per tablet is .Rp. 129,019.</p>

scholarly journals FINANCIAL PERFORMANCE ANALYSIS AT PT. MANDIRI SYARIAH BANK

2020 ◽  
Vol 2 (2) ◽  
pp. 323-335
Author(s):  
Akhmadi Akhmadi ◽  
Sumantri Sumantri ◽  
Albetris Albetris
Keyword(s):  
Performance Analysis ◽  
Financial Performance ◽  
Return On Investment ◽  
Current Ratio ◽  
Average Growth ◽  
Return On Equity ◽  
The Third ◽  
Net Profit ◽  
Ratio Approach ◽  
Solvency Ratio

Analysis of the Growth of the Liquidity Ratio, Solvency, and Profitability, the objectives are, namely, the first is to determine the condition of the Growth of the Liquidity Ratio of PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. The second is to determine the condition of the Growth of the Solvency Ratio of PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. The third is to determine the Growth of the profitability ratio at PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. And lastly, to determine the condition of the Growth of the Liquidity Ratio, Solvency, and Profitability with a financial performance at PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. Based on the results of research conducted at PT. Bank Syariah Mandiri Indonesia it can be concluded that the average growth Liquidity Ratio 2014-2018 period be seen from the Current Ratio approach amounted to 1, 32 %. seen from the average Growth of the Solvency Ratio for the 2014-2018 period of (1) %. And the Growth of the Profitability Ratio for the 2014-2018 period is seen from the average Growth of Net Profit Margin of 140, 04 %. Return On Investment. For an average Growth of 208, 02 %. Return On Equity has an average Growth value of 192, 48 %.

scholarly journals CRIMINAL THREATS FOR PERPETRATORS OF OMISSION IN CHILD ABUSE IN INDONESIA

2019 ◽  
Vol 6 (3) ◽  
Author(s):  
Lina Dwi Istiqomah ◽  
Nyoman Serikat Putra Jaya ◽  
Duwi Aryadi
Keyword(s):  
Child Abuse ◽  
Child Protection ◽  
Descriptive Analysis ◽  
The Public ◽  
Violence Against Children ◽  
The Future ◽  
Qualitative Descriptive ◽  
Child Violence

Child abuse is increasingly happening every day. Even cases of child abuse are mostly perpetrated by parents. Many people who know, but those who do know just tend to leave and seem unconcerned because of the notion that violence is not their problem. There is also an assumption that violence against children is one of the methods of education given by parents to children. So it is not right for other parties to interfere in the problem of educating children. The existence of these assumptions makes people become indifferent and allow violence. The problem is there is a criminal threat for those who allow child abuse. In this article, the normative legal approach is to use literature or literature studies and qualitative descriptive analysis of the problem. This research shows the ignorance of the public regarding the threat of crime because of acts of omitting violence against children which is known to make child violence increase and have a greater impact in the future. Regarding the omission of violence against children itself has been regulated in Article 78 of the Child Protection Act, whereby anyone who does not allow violence against children can be subject to criminal threats.

scholarly journals ANALISIS KONDISI SOSIAL EKONOMI MASYARAKAT ATAS KEBERADAAN TAMAN NASIONAL TANJUNG PUTING DI KELURAHAN KUMAI HULU KABUPATEN KOTAWARINGIN BARAT

2021 ◽  
Vol 4 (3) ◽  
pp. 485
Author(s):  
Nindra Nindra ◽  
Arfa Agustina Rezekiah ◽  
Daniel Itta
Keyword(s):  
National Park ◽  
Negative Impact ◽  
Descriptive Analysis ◽  
Community Based ◽  
The People ◽  
Qualitative Descriptive ◽  
The Cost ◽  
The Impact ◽  
The Village ◽  
New Jobs

The socioeconomic aspects of the community around the ecotourism site will have an impact on the existence of community-based ecotourism, as well as the existence of Tanjung Puting National Park. This research aims to analyze the impact of Tanjung Puting National Park on the socio-economic condition of the people of Kumai Hulu Village. The location of the research was chosen the location of the village closest to TNTP. A sample of 98 respondents was taken purposively sampling on the grounds of the location of the village closest to ecotourism. Research methods by conducting interviews, observations and documentation. The data analysis used in this study is qualitative descriptive analysis. The impact of TNTP on social conditions in Kumai Hulu Village is high and for economic conditions is being seen with increasing economic opportunities such as trade, lodging and klotok transportation business. Tourism development will certainly have an impact on the conditions around tourism, both in the form of positive impacts such as improving people's living standards by creating new jobs and increasing people's incomes. The negative impact with this TNTP such as the price of basic and local goods increased and the cost of building facilities and infrastructure also increased.Aspek sosial ekonomi masyarakat yang ada disekitar lokasi ekowisata akan berdampak terhadap keberadaan ekowisata berbasis masyarakat, begitu pun dengan adanya Taman Nasional Tanjung Puting. Penelitian ini bertujuan untuk menganalisisis dampak Taman Nasional Tanjung Puting terhadap kondisi sosial ekonomi masyarakat Kelurahan Kumai Hulu. Penetapan lokasi penelitian dipilih lokasi kelurahan yang paling dekat dengan TNTP. Sampel responden untuk dilakukan wawancara berjumlah 98 orang yang diambil secara purposive sampling dengan alasan lokasi kelurahan yang paling dekat dengan ekowisata. Metode penelitian dengan melakukan wawancara, observasi serta dokumentasi. Analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Dampak adanya TNTP terhadap kondisi sosial di Kelurahan Kumai Hulu adalah tinggi dan untuk kondisi ekonomi adalah sedang hal ini terlihat dengan meningkatnya peluang ekonomi seperti perdagangan, penginapan serta usaha transportasi klotok. Pengembangan pariwisata tentu saja akan memberikan dampak terhadap kondisi sekitar pariwisata, baik berupa dampak positif seperti meningkatkan taraf hidup masyarakat dengan menciptakan lapangan pekerjaan baru serta meningkatkan pendapatan masyarakat. Dampak negative dengan adanya TNTP ini seperti harga barang-barang pokok dan lokal meningkat dan biaya pembangunan sarana dan prasarana juga meningkat.

FINANCIAL PERFORMANCE ANALYSIS ON KSP TRI DHARMA ARTHA SEPUTIH RAMAN.

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Suwarto Suwarto
Keyword(s):  
Financial Performance ◽  
Profit Margin ◽  
Financial Statement ◽  
Return On Assets ◽  
Current Ratio ◽  
Savings And Loans ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio ◽  
Solvency Ratio

This research is motivation to know the financial performance of ksp so that the management of the ksp can perform their duties and obligations well in accordance with the objectives of the cooperative in general.The purpose of this study to determine the financial performance of ksp based on the ratio of Liquidity, Solvency and Profitability on Tri Dharma Cooperative Artha Seputih Raman.Based on the it can be concluded the financial performance of Savings and Loans Cooperative Tri Dharma Artha Seputih Raman years in 2012-2016 are:The liquidity ratio consisting of current ratio yielded an average of 90.44%. It can be concluded that current ratio includes bad criteria because less than 125%. Solvency ratio consists of debt to asset ratio yield average of 91,42% and can be concluded debt to asset ratio including criterion less good, because bigger than 60% to 95%. While based on the calculation of debt to equity ratio produce an average of 1,074.05%, it can be concluded debt to equity ratio including bad criteria because greater than 200% and profitability ratio consisting of return on assets (ROA) yield average of 1 , 36%, can be concluded return on assets (ROA) including criteria less good because more than 1% to 3% whereas based on calculation of return on equity (ROE) yield average of 16,04%, can be concluded return on equity ( ROE) is included in good criteria because it is greater than 15% to 21% and based on the calculation of net profit margin (NPM) yields an average of 8.08%, net profit margin (NPM) is considered good enough criteria as more than 5% to 10%.Keywords: Financial Statement, Liquidity Ratio, Solvency Ratio, and Profitability Ratio 

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 Pada Klub Sepak Bola (Studi Kasus Pada Arsenal, Tottenham Hotspur dan Everton)

2016 ◽  
Vol 17 (2) ◽  
pp. 41
Author(s):  
Elvina Chandra Pranata ◽  
Supatmi Supatmi
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Premier League ◽  
Football Clubs ◽  
The World ◽  
Qualitative Descriptive ◽  
Operating Cash Flow ◽  
Turn Over

<em>Football is a popular sport that affect various aspects of life, one of which is the economy. In Europe, football has become an industry and the clubs most are already preparing financial statements. This study aims to analyze the financial performance of three football clubs that followed the Premier League as one of the best leagues in the world, Arsenal, Tottenham Hotspurs and Everton, for the period of 2007-2011. This study uses the technique of quantitative and qualitative descriptive analysis using 14 financial ratios relevant to the football club. Results showed in general Arsenal is a club that has the best financial performance in comparison Tottenham Hotspurs and Everton, in particular in such matters, income and liquidity. Tottenham Hotspurs have advantages in terms of net investment over player contracts and operating cash flow. While Everton in general have the worst financial performance in terms of operations and liquidity, but has a good asset turn over.</em>

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