scholarly journals ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO SOLVABILITAS PADA PT. BPD SUMATERA BARAT

2019 ◽  
Author(s):  
Ivani Amelia ◽  
Afriyeni Afriyeni
Keyword(s):  
Quantitative Data ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative And Quantitative ◽  
Average Ratio ◽  
West Sumatra ◽  
Equity Ratio ◽  
Solvency Ratio ◽  
Average Average

The purpose of this study was conducted to determine the level of solvency PT. BPD of West Sumatra in 2013 - 2015. The method used is the method of Qualitative and Quantitative. Data collection was done by secondary data such as financial statements. BPD of West Sumatra. The results could be seen in 2013 to 2015 with the average - average Debt to Total Assets Ratio is obtained by 89.86%, while the ratio of Debt to Equity Ratio in 2013 to 2015 obtained by the average - average ratio of 923.08%, Ratio Long term Debt to Equity ratio in 2013 to 2015 obtained by 55.27%, and the ratio time Interest earned in 2013 to 2015 obtained by the average - average of 0.42 times. Thus we can conclude that the solvency ratio of PT. BPD good because PT. BPD of West Sumatra able to pay off the entire debt both from the company and from the company's capital assets owned.

scholarly journals ANALISIS KINERJA KEUANGAN TERHADAP SISA HASIL USAHA (SHU) PADA PRIMER KOPERASI KEPOLISIAN NEGARA REPUBLIK INDONESIA (PRIMKOPPOL) MAPOLDA SUMATERA BARAT

2020 ◽  
Author(s):  
Suhardiman
Keyword(s):  
Legal Status ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
West Sumatra ◽  
Equity Ratio

Cooperation is a family organization with legal status which at present is get the government's attention. Cooperation built to create businesses and services in creating the principle of kinship which correspond to economic democracy.This research aimed to analyze the financial performance of cooperatives through the effect of the ratio Liquidity, Solvency and Profitability against Time Results of Operations (SHU) at Primkoppol Mapolda West Sumatra were conducted over 5 years (2010 s / d 2014), where the ratio is used to search for Liquidity (current ratio), Solvency (Long Term Debt to Equity ratio) and profitability (Return on Assets ratio). This study uses secondary data of financial statements with quantitative approach. The results of this research indicate that the variable Liquidity, Solvency and Profitability affect the rest of Results of Operations (SHU). It can be seen from 1). Financial Statement Analysis, 2). Linear Regression Analysis, 3). T test, 4). Test F and 5). The coefficient of determination (R²)

scholarly journals Capital Structure and Financial Performance of Manufacturing Companies in Indonesia

2021 ◽  
Vol 3 (2) ◽  
pp. 114-125
Author(s):  
Ni Luh Ira Suitri ◽  
Mohammad Agus Salim Monoarfa
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Equity Ratio ◽  
The Capital Structure

This study aims to determine whether the Capital Structure affects the financial performances partially and simultaneouslly. The Capital Structure in this study is proxide by Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDER), whereas the financial performance is proxide by Return On Asset (ROA). the type of data used in this study is secondary data obtained from the financial statements os plastic and packaging companies listed on the Indonesia Stock Exchange in 2012-2019. The analysis method uses multiple linier regression analysis. The result revealed that partially DAR had negative and significant effect on ROA, while LTDER had no significant effect on ROA. The result also shows that simultaneouslly DAR and LTDER have a significant effect on ROA.

scholarly journals ANALISIS LIKUIDITAS DAN PROFITABILITAS PT. BANK PERKREDITAN RAKYAT LENGAYANG

2021 ◽  
Author(s):  
Suci Rahmadani ◽  
Yosep Eka Putra
Keyword(s):  
Financial Services ◽  
Quantitative Data ◽  
Research Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Short Term ◽  
Qualitative And Quantitative ◽  
A Value ◽  
Quantitative Data Analysis ◽  
Data Analysis Methods

The purpose of this study is to determine how the ratio of liquidity and profitability at PT.Bank Perkreditan Lengayang. The research method used is qualitative and quantitative data analysis methods. Qualitative methods are methods that explain the data under study during the study. while the quantitative method is to analyze the development of a bank's financial statements. and the type of data used, namely secondary data obtained from reports of financial services authorities, as well as rural bank publication reports for 2016-2020. To measure the soundness level of a bank, two ratios are used, namely the liquidity ratio (in the form of CR, QR and LDR) and the ratio of profitability (in the form of ROA, ROE, BOPO and NPM). The results of this study indicate that the level of the bank's liquidity ratio is in a healthy position because the bank is able to pay back its short-term obligations. The company's profitability ratio from 2016-2020 shows a value that fluctuates every year, but is still in a healthy position.

scholarly journals ANALISIS RASIO RENTABILITAS PADA PT. BANK PEMBANGUNAN DAERAH (BPD) SUMATERA BARAT CABANG UTAMA PADANG

2019 ◽  
Author(s):  
Mila Mirza ◽  
Afriyeni Afriyeni
Keyword(s):  
Data Analysis ◽  
Regional Development ◽  
Quantitative Data ◽  
Research Method ◽  
Secondary Data ◽  
Net Income ◽  
Qualitative And Quantitative ◽  
Quantitative Data Analysis ◽  
West Sumatra ◽  
Regional Development Banks

The purpose of this research was conducted to find out how the ratio of earning ratios on PT. Bank Pembangunan Daerah Sumatera Barat. The research method used is the method of qualitative and quantitative data analysis. The type of data used, namely secondary data obtained from Bank Indonesia and the publication of the report of the regional development banks of West Sumatra 2013 period – 2017. The results of this study showed that the rate of ROA with an average of 2.18% bank is said to still be in the position of the less healthy. The level of ROE also showed the unhealthy conditions in the bank with an average of 8.32% which means that banks are inefficient in generating net income, while the levels of NPM with an average of 3.92% banks increase whice means that the bank is said to be good at generating net income.

scholarly journals Analisis Rasio Solvabilitas Untuk Menilai Kinerja Perusahaan (Studi Kasus Pada PT.Wahana Sentana Baja)

2021 ◽  
Vol 7 (2) ◽  
pp. 127-135
Author(s):  
Dina Satriani ◽  
Vina Vijaya Kusuma
Keyword(s):  
Decision Making ◽  
Balance Sheet ◽  
Financial Statements ◽  
Transportation Services ◽  
Total Debt ◽  
Calculation Process ◽  
Equity Ratio ◽  
One Year ◽  
Solvency Ratio

PT. Wahana Sentana Baja is a transportation company that provides transportation services for production of goods to the outside, transportation can be by land, sea, or air. The purpose of this study is for the calculation process in analyzing long-term debt accounting and as a decision-making factor to borrow maturing funds. more than one year at PT. Wahana Sentana Baja. Data collection using descriptive methods and data techniques, interviews, direct interviews, and reference books. The process of decision making and decision making is seen from the financial statements, namely the profit and loss report and the balance sheet in 2016, 2017, 2018. Then it is analyzed using the solvency ratio which is divided into three parts, the ratio of debt to equity, ratio of total debt to total assets, and ratio long-term debt or equity.

scholarly journals Analisis Kinerja Rentabilitas Dan Solvabilitas Sektor Kosmetik Dan Rumah Tangga (Studi Kasus Perusahaan Yang Terdaftar Di Bursa Efek Indonesia)

2019 ◽  
Vol 10 (2) ◽  
pp. 104-111
Author(s):  
Ima Halimah ◽  
Nor Norisanti ◽  
Faizal Mulia Z
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Return On Equity ◽  
Average Value ◽  
Industry Standard ◽  
Equity Ratio ◽  
Descriptive Method

This study discusses the analysis of capital structures that measure profitability and solvability in cosmetic companies listed on the Indonesia Stock Exchange. This research uses descriptive method, the data used secondary data consisting of financial statements of cosmetics companies for the period 2015 to 2017. Using horizontal analysis for capital structure, return on equity (ROE), debt to equity ratio (DER), long term debt to equity ratio (LTDtER) and uses industry standard averages. The results show that PT Unilever Indonesia Tbk can exceed the average value of the industry standard and the value generated for returns on equity, debt to equity ratio, and long-term debt to equity ratio the higher compared to other cosmetic companies. Companies with returns on equity, debt to equity ratios and long-term debt-to-equity ratios that obtain low scores are PT. Kino Indonesia Tbk and PT. Mustika Ratu Tbk because the value obtained cannot always be obtained by the industry standard average value. Keyword : Capital Structure, Returns On Equity, Debt To Equity Ratios, Long Term Debt To Equity Ratios

scholarly journals Analisis Kinerja Rentabilitas Dan Solvabilitas Sektor Kosmetik Dan Rumah Tangga (Studi Kasus Perusahaan Yang Terdaftar Di Bursa Efek Indonesia)

2019 ◽  
Vol 10 (2) ◽  
pp. 104-111
Author(s):  
Ima Halimah ◽  
Nor Norisanti ◽  
Faizal Mulia Z
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Return On Equity ◽  
Average Value ◽  
Industry Standard ◽  
Equity Ratio ◽  
Descriptive Method

This study discusses the analysis of capital structures that measure profitability and solvability in cosmetic companies listed on the Indonesia Stock Exchange. This research uses descriptive method, the data used secondary data consisting of financial statements of cosmetics companies for the period 2015 to 2017. Using horizontal analysis for capital structure, return on equity (ROE), debt to equity ratio (DER), long term debt to equity ratio (LTDtER) and uses industry standard averages. The results show that PT Unilever Indonesia Tbk can exceed the average value of the industry standard and the value generated for returns on equity, debt to equity ratio, and long-term debt to equity ratio the higher compared to other cosmetic companies. Companies with returns on equity, debt to equity ratios and long-term debt-to-equity ratios that obtain low scores are PT. Kino Indonesia Tbk and PT. Mustika Ratu Tbk because the value obtained cannot always be obtained by the industry standard average value. Keyword : Capital Structure, Returns On Equity, Debt To Equity Ratios, Long Term Debt To Equity Ratios

scholarly journals The Effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Equity (RoE) at PT Aneka Tambang, Tbk, Years 2010 - 2017

2019 ◽  
Vol 3 (1) ◽  
pp. 83
Author(s):  
Waluyo Jati ◽  
Tiya Sri Andini
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Strong Relationship ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Contribution Rate ◽  
Current Ratio ◽  
Return On Equity ◽  
Equity Ratio

The company wants an optimal profit for the business being run. This study aims to determine the effect of the current ratio (CR) on return on equity (ROE), the effect of debt to equity ratio (DER) on return on equity (ROE), and to determine the effect of current ratio (CR) and debt to equity ratio (DER) simultaneously on return on equity (ROE) at PT Aneka Tambang, Tbk in the period 2010 - 2017. The research method used is descriptive quantitative. The data used are secondary data in the form of PT Aneka Tambang, Tbk's financial statements for the period 2010-2017. The analytical method used is the classic assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing with t-test and F test using SPSS version 20.0. The results showed no significant effect of the current ratio (CR) on return on equity (ROE), there was no significant effect of debt to equity ratio (DER) on return on equity (ROE), and there was no significant effect between the current ratio (CR) and debt to equity ratio (DER) together against return on equity (ROE). Current ratio (CR) and debt to equity ratio (DER) have a very strong relationship to return on equity (ROE). The contribution rate of the variable current ratio (CR) and the debt to equity ratio (DER) to return on equity (ROE) is 61.9%.

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

2021 ◽  
Vol 26 (2) ◽  
pp. 22-33
Author(s):  
Wulan Damayanti ◽  
Ari Nurul Fatimah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Fixed Asset ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

scholarly journals Perlakuan Akuntansi Aset Tetap Pada Pt Trans Marga Jateng Tahun 2016

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Abiyusa Alizar ◽  
Christina Retno Gayatrie
Keyword(s):  
Research Method ◽  
Comparative Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative And Quantitative ◽  
Final Project ◽  
Fixed Assets ◽  
Secondary Data Source ◽  
Data Source ◽  
Accounting Major

<p>Abiyusa Alizar, "Accounting Treatment of Fixed Assets at PT Trans Marga <br />Jateng in 2016", Final Project D3 of Accounting Major at State Polytechnic of <br />Semarang, under guidance of Christina Retno Gayatrie, S.E., M.Si., and Sumanto, S.H., M.H., July 2017, 58 pages.<br />This research aims to determine whether accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been in accordance with PSAK or not. Data analysis used is comparative method. The research method consisted of data clasification which are qualitative and quantitative, primary and secondary data source. Writing technique used are descriptive and exposition method, and collecting data are interview and literatures study method. The results showed that the accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been guided by PSAK, but in recognition and measurement of Fixed Assets has not been fully in accordance with PSAK, because there is an error in record the account name and depreciation that will result inaccurate of financial statements.</p>

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