scholarly journals Finansicial Analysis Effort Floating Cages In A Private Company ‘Dobro’

2017 ◽  
Author(s):  
Eko Sumartono ◽  
Donny Suryanto
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Security Analysis ◽  
Profit Margin ◽  
Fish Production ◽  
Private Company ◽  
Average Growth ◽  
Factors Analysis ◽  
Asset Turnover ◽  
Business Security

PostprintThis research is intended to know factors influencing fish production, financial performance and business security of private company Dobro. Data which are analyzed including production data (production, feed, seed and worker) for fish production factors analysis, balancing and profit/loss statement 2006 - 2009 for financial performance and business security analysis. The production factors analysis in this research usesregression method with Cobb-Douglas production function approach. The financial performance and business security use financial statement comparison and ratio analysis. Ratios that be researched are liquidity (ratios that be researched are current and quick ratio), solvability (ratios that be researched are total debt to total asset ratio and total debt to equity ratio), efficiency (ratios that be researched are inventory turnover, account receivable turnover, fixed asset turnover and total asset turnover) and profitability ratio (ratios that be researched are gross profit margin, operating profit margin, net profit margin and return on investment). Business security analysis use Altman Z” score to detect company position in Altman area of bankruptcy. The result of this research could be concluded that fish production is simultaneous and individually influenced by feed, seed and worker. Financial analysis shows company liquidity in good condition with positive average growth values. Solvability is also in good condition with negative average growth values. Commonly efficiency and profitability have normalvalues, but have negative average growth value. Based Altman Z” score, company exists in area which secure from bankruptcy threat.

scholarly journals ANALISIS FINANSIAL USAHA KERAMBA JARING APUNG DI PERUSAHAAN PERSEORANGAN DOBRO

2016 ◽  
Vol 15 (1) ◽  
pp. 1-14
Author(s):  
Dony Suryanto ◽  
Eko Sumartono
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Security Analysis ◽  
Profit Margin ◽  
Fish Production ◽  
Average Growth ◽  
Factors Analysis ◽  
Production Factors ◽  
Asset Turnover ◽  
Business Security

This research is intended to know factors influencing fish production, financial performance and business security of private company Dobro. Data which are analyzed including production data (production, feed, seed and worker) for fish production factors analysis, balancing and profit/loss statement 2006 - 2009 for financial performance and business security analysis. The production factors analysis in this research uses regression method with Cobb-Douglas production function approach. The financial performance and business security use financial statement comparison and ratio analysis. Ratios that be researched are liquidity (ratios that be researched are current and quick ratio), solvability (ratios that be researched are total debt to total asset ratio and total debt to equity ratio), efficiency (ratios that be researched are inventory turnover, account receivable turnover, fixed asset turnover and total asset turnover) and profitability ratio (ratios that be researched are gross profit margin, operating profit margin, net profit margin and return on investment). Business security analysis use Altman Z” score to detect company position in Altman area of bankruptcy. The result of this research could be concluded that fish production is simultaneous and individually influenced by feed, seed and worker. Financial analysis shows company liquidity in good condition with positive average growth values. Solvability is also in good condition with negative average growth values. Commonly efficiency and profitability have normal values, but have negative average growth value. Based Altman Z” score, company exists in area which secure from bankruptcy threat. Keywords: Production, financial, bankruptcy

Further Evidence on the Extent and Origins of JIT's Profitability Effects

2002 ◽  
Vol 77 (1) ◽  
pp. 203-225 ◽  
Author(s):  
Michael R. Kinney ◽  
William F. Wempe
Keyword(s):  
Financial Performance ◽  
Empirical Research ◽  
Firm Size ◽  
Small Firms ◽  
Primary Source ◽  
Profit Margin ◽  
Just In Time ◽  
Asset Turnover ◽  
Size Threshold ◽  
Industry Peers

Empirical research provides scant evidence that just-in-time (JIT) adopters outperform their non-adopting industry peers. Using a sample of 201 JIT adopters and matched non-adopters, we examine the relation between financial performance and JIT. Our sample-wide results indicate that JIT adopters improve financial performance relative to non-adopters, and that profit margin, rather than asset turnover, is the primary source of such improvement. However, results of additional analyses suggest that JIT adopters below a firm-size threshold do not improve financial performance, a finding that reconciles our study to Balakrishnan et al. (1996), which examined a JIT adopter sample that included a greater proportion of small firms.

scholarly journals Dampak Privatisasi BUMN Terhadap Kinerja Keuangan BUMN Indonesia

2020 ◽  
Vol 30 (1) ◽  
pp. 1
Author(s):  
Tapi Omas Annisa ◽  
Jeffits Khusnu Alif
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Hypothesis Test ◽  
Profit Margin ◽  
Return On Assets ◽  
Turnover Ratio ◽  
Operating Profit ◽  
Total Debt ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to examine the differences in state-owned companies before privatization and after privatization is conducted in terms of the company’s financial perfomance. The company’s financial performance uses 10 financial of Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Return On Assets, Return on Investment, Current Ratio, Total Debt to Total Asset Ratio, Total Debt to Equity Ratio, Fix Asset Turnover Ratio, Net Asset Turnover Ratio. This study method uses quantitative research. Data analysis uses mann-whitney different test. The sample of  state-owned companies with a period consisting of 4 years before privatization and 4 years after privatization. Hypothesis test results show that the financial performance of state-owned companies after privatization is better than before privatization.

scholarly journals Analisis Kinerja Keuangan PT. Industri Jamu dan Farmasi Sido Muncul Tbk

2021 ◽  
Vol 1 (1) ◽  
pp. 37-50
Author(s):  
Tiara Widya Antiksari
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Good Condition ◽  
Ratio Analysis ◽  
Debt Ratio ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Asset Turnover ◽  
Equity Ratio

Corona virus has an impact on all sectors of the company, so companies must have effecient financial performance to be considered as a healty company. This study aims to analyze the financial performance of PT. Industri Jamu dan Farmasi Sido Muncul Tbk in year of 2016 to 2020 by using financial ratio analysis. This study uses the financial statement data 2020 and four financial ratio to make it more complete than previous studies. The research method which has been used to measure the financial performance at PT. Industri Jamu dan Farmasi Sido Muncul Tbk the financial ratio analysis which consists of liquidity ratio, solvability ratio, activity ratio and profitability ratio. The result of this research is based on the liquidity ratio which is proxy by current ratio and cash ratio, it has been found that the condition of the financial performance of the company is liquid. Solvability ratio which is proxy by debt ratio and debt to total equity ratio, it has been found that the condition of the financial performance of the company is good. Activity ratio which is proxy by fixed assets turnover and total assets turnover, it has been found that the condition of financial performance of the company is less efficient. The profitability ratio which is proxy by return on assets is good and return on invesment is less good. The ratio that indicates a good condition is liquidity ratio and solvability ratio.Virus corona berdampak pada semua sektor perusahaan, sehingga perusahaan harus memiliki kinerja keuangan yang efisien agar dapat dinilai sebagai perusahaan yang sehat. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Industri Jamu dan Farmasi Sido Muncul Tbk pada tahun 2016 hingga 2020 menggunakan analisis rasio keuangan. Penelitian ini menggunakan data laporan keuangan tahun 2020 dan dianalisis menggunakan empat rasio keuangan agar penelitian ini lebih lengkap dari penelitian sebelumnya. Metode penelitian yang digunakan untuk mengukur kinerja keuangan pada PT. Industri Jamu dan Farmasi Sido Muncul Tbk merupakan analisis rasio keuangan yang terdiri dari rasio likuiditas, rasio solvabilitas, rasio aktivitas dan rasio profitabilitas. Hasil penelitian ini berdasarkan rasio likuiditas yang diproksikan dengan current ratio dan cash ratio diketahui kondisi kinerja keuangan perusahaan dalam keadaan likuid. Rasio solvabilitas yang diproksikan dengan debt ratio dan debt to total equity ratio diketahui bahwa kondisi kinerja keuangan perusahaan dalam keadaan baik. Rasio aktivitas yang diproksikan dengan fixed asset turnover dan total asset turnover, bahwa kondisi kinerja keuangan perusahaan kurang efisien. Rasio profitabilitas yang diproksikan dengan return on asset baik dan return on invesment kurang baik. Rasio yang menunjukan indikasi yang bagus adalah rasio likuiditas dan rasio solvabilitas.

scholarly journals PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
A.Yuliatma Hidayat ◽  
Indianik Aminah ◽  
Novitasari Novitasari
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Analysis Method ◽  
System Method ◽  
Net Profit ◽  
Asset Turnover

PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAANTELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018 A.Yuliatma Hidayat [email protected] Indianik Aminah [email protected] Novitasari [email protected] Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThe  purpose  of  this  research  is  to  find  out  how  the  financial  performance  of  PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk and PT Smartfren Telecom Tbk by using the Du Pont System Method. Data analysis method used in this research is Du Pont System Method. The variables used in this study are Total Asset Turnover (TATO), Net Profit Margin (NPM), and Return on Investment (ROI). The data used are secondary data in the form of company financial statements. The results showed that PT Telekomunikasi Indonesia Tbk has a very good financial performance where all variables are above the industry average. PT XL Axiata Tbk has a fairly good financial performance because only the Net Profit Margin variable is above the industry average. PT Indosat has a relatively good financial performance where only the Total Asset Turnover variable is above the industry average. PT Smartfren Telecom Tbk has poor financial performance because all variables are below the industry average. Keywords: Du Pont System, Return On Investment, Net Profit Margin, Total Asset Turnover ABSTRAKTujuan Penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan perusahaan PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk dan PT Smartfren Telecom Tbkdengan menggunakan Metode Du Pont System. Metode analisis data yang digunakan dalam penelitian ini adalah Metode Du Pont System. Variabel yang digunakan dalam penelitian ini adalah Total Asset Turnover (TATO), Net Profit Margin (NPM), dan Return On Investment (ROI). Data yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa PT Telekomunikasi Indonesia Tbk memiliki kinerja keuangan yang sangat baik dimana semua variabel berada diatas rata-rata industri. PT XL Axiata Tbk memiliki kinerja keuangan yang cukup baik karena hanya variabel Net Profit Margin yang berada diatas rata-rata industri. PT Indosat tbk memiliki kinerja keuangan yang cukup baik dimana hanya variabel Total Asset Turnover yang berada diatas rata-rata industri. PT Smartfren Telecom Tbk memiliki kinerja keuangan yang tidak baik karena semua variabel berada dibawah rata-rata industri. Kata kunci: Du Pont System, Return on Investment, Net Profit Margin, Total Asset Turnover

ANALISIS EFISIENSI KINERJA PERUSAHAAN MELALUI PENDEKATAN SISTEM DU PONT PADA PT HM SAMPOERNA TBK

2015 ◽  
Vol 13 (2) ◽  
pp. 37
Author(s):  
Rangga Rudvi Harditama ◽  
Elok Sri Utami ◽  
Ana Mufidah
Keyword(s):  
Financial Performance ◽  
Key Words ◽  
Return On Investment ◽  
Profit Margin ◽  
Total Asset ◽  
Analysis Technique ◽  
Net Profit ◽  
Asset Turnover

This study analyze about financial performance of the company with Dupont system. The object of the research is PT HM Sampoerna Tbk . PT HM Sampoerna Tbk is one of the leading cigarette manufacturer in Indonesia. The result of this research will be comparing with the industry average. From this research will be knowing the position of the company is below, same as or above of the industry average. The analysis technique used is du pont system and compared with the industry average, with the following steps: 1) Net Profit Margin (NPM), 2) Total Asset Turnover (TATO), 3) Return On Investment (ROI) . Key Words : Sistem Dupont, Net Profit Margin (NPM), Total Asset Turnover (TATO), Return On Investment

scholarly journals Analisis Laporan Keuangan Untuk Menilai Kinerja Di PT. Indoneisa Kenderaan Terminal,Tbk. Yang Terdaftar Di Bursa Efek Indoneisa Periode 2015-2019

2021 ◽  
Vol 6 (2) ◽  
pp. 134-149
Author(s):  
Heri Enjang Syahputra
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Stock Exchange ◽  
Profit Margin ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Asset Turnover ◽  
Equity Ratio

This study aims todetermine and analyze in measuring the level of financial performance at PT. Indonesia Kendaraan Terminal Tbk, 2015-2019 period in terms of financial ratio analysis. Information on the level of financial performance is  very important in maintaining the company's existence from competition. The analytical method used is descriptive method with a quantitative approach, with data collection techniques in the form of documentary research or Its kind, as well as data collection from the Indonesian Stock Exchange (BEI). The data analyzed were the financial statements of PT. Indonesia Kendaran Teminal Tbk. Namely the income statement and statement of financial position (BalanceSheet) for the period of 2015-2019. Assessment of the level of performance from the financial aspect uses financial ratio indicators, namely Current Ratio, Cash Ratio, Debt Ratio, Debt to Equity Ratio, Gross Profit Margin, Net Profit Margin, Return On Equity, Total Asset Turnover, Fixed Asset Turnover. Results of The research on the level of financial performance of PT. Indonesia Vehicle Terminal Tbk. Obtained a healthy predicate with the AA category consecutively during the period 2015 to 2019.

scholarly journals COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE PT KALBE FARMA, Tbk. AND PT KIMIA FARMA (Persero) Tbk USING DU PONT SYSTEM IN 2012-2014

AdBispreneur ◽  
2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Nenden Kostini ◽  
Ratna Meisa Dai ◽  
Dinda Rizki Oktaviani
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Net Profit ◽  
Asset Turnover ◽  
Using Data

ABSTRACTThis study aimed to compare the financial performance of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk using du Pont system in 2012 until 2014. The company's financial performance seen from a return on investment along with its constituent components consisting of total assets turnover and net profit margin. The method used in this study is a comparative quantitative approach using data from the financial statements of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk years 2012-2014 which includes the balance sheet and profit and loss. The processed data is secondary data. Data were analyzed using analysis du pont system. The results showed that the financial performance of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk in 2010 and 2012 continued to decline. Return on investment of PT Kalbe Farma Tbk above - average industry return on investment while PT Kimia Farma Tbk is below average - average industry. PT Kalbe Farma Tbk have better financial performance of PT Kimia Farma (Persero) Tbk.Keywords: Financial performance, return on investment (ROI), total asset turnover, net                    profit margin, du pont system  ANALISIS PERBANDINGAN KINERJA KEUANGAN PT KALBE FARMA TBK DAN PT KIMIA FARMA PERSERO (TBK) DENGAN MENGGUNAKAN METODE DU PONT SISTEM TAHUN 2012 – 2014ABSTRAKPenelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk dengan menggunakan du pont system tahun 2012 hingga 2014. Kinerja keuangan perusahaan dilihat dari return on investment beserta komponen penyusunnya yang terdiri dari total assets turnover dan net profit margin.  Metode yang digunakan dalam penelitian ini adalah komparatif dengan  pendekatan kuantitatif dengan menggunakan data laporan keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk tahun 2012 - 2014 yang meliputi laporan neraca dan laba rugi. Data yang diolah merupakan data skunder. Teknik analisis data menggunakan analisis du pont system.  Hasil penelitian menunjukan bahwa kinerja keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk tahun 2010 hingga 2012 terus mengalami penurunan. Return on investment PT Kalbe Farma Tbk diatas rata - rata industri sedangkan return on investment PT Kimia Farma Tbk berada dibawah rata – rata industri. PT Kalbe Farma Tbk memiliki kinerja keuangan yang lebih baik dari pada PT Kimia Farma (Persero) Tbk.Kata kunci: Kinerja keuangan, return on investment (ROI), total asset turnover, net profit margin,                   du pont system

scholarly journals Analisis kontribusi pembiayaan mudharabah dan murabahah terhadap pendapatan operasional bank syariah

El Dinar ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 62
Author(s):  
Novia Rosi Nurjannah
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Profit Margin ◽  
Financial Ratios ◽  
Financial Reports ◽  
Operating Income ◽  
Operational Costs ◽  
Descriptive Qualitative

<p>The purpose of this study was to determine the apalication of <em>mudharaba</em> and <em>murabaha</em> financing<em> </em>on BMI and the contributions made financing on operating revenues of bank as well as assessing the financial performance of bank through the financial statements and evaluating the suitability of the application that was done BMI with PSAK 105 and 102. This study used descriptive qualitative approach, namely by looking at the financial reports of 2014 and conducted interviews. This research was to know the implementation of murabaha and mudharaba financing to operating income as well as assessing the financial performance and evaluating the suitability of the application done BMI with PSAK 105 and 102. The results of this research shows that the implementation of murabaha and mudharaba financing provided funds to customers for investments and sold goods. Mean while the bank’s contribution to the operating income of the profit/ margin derived of financing. BMI operating income obtained from various bank products and services. Financial performance that was measured by financial ratios indicated that the value of ROA was well under the Bank Indonesia regulation and BOPO ratio values can be concluded that the effeciency of operational costs incurred by the bank in good condition and not in a state of trobled banks. The accounting treatment of murabaha and mudharaba financing which included presentation, measurement, disclosure adn recognition carried BMI in Accordance with the application of PSAK 102 and 102.</p>

scholarly journals ANALISIS KOMPARATIF KINERJA KEUANGAN BERBASIS TINGKAT STRUKTUR MODAL PADA INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Yoliana Yonggara ◽  
Sri Murni ◽  
Joy Elly Tulung
Keyword(s):  
Financial Performance ◽  
Consumer Goods ◽  
T Test ◽  
Profit Margin ◽  
Current Ratio ◽  
Asset Return ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Net Profit ◽  
Asset Turnover

Abstract: This research aims to see the comparison of financial performance based on capital structure at consumer goods industry that listed on Indonesia Stock Exchange period 2015-2018. The sampling method by using purposive sampling with certain criteria. The population in this research are fifty four companies and the sample used are twenty six consumer goods companies. Data analysis method that used in this research is Independent sample T-Test. The result of this research simultaneously showed that there were no significant differences financial performance between high leverage companies and low leverage companies. Meanwhile, partially showed that there were significant differences between high leverage and low leverage companies viewed by Current Ratio. While, Return on Asset, Return on Equity, Net Profit Margin, Total Asset Turnover, Earning Per Share has no significant differences between high leverage and low leverage companies. Companies should make performance improvements in order to get more optima results. Abstrak: Penelitian ini bertujuan untuk melihat perbandingan kinerja keuangan berdasarkan struktur modal pada industri barang konsumsi di Bursa Efek Indonesia periode 2015-2018. Metode pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu. Populasi dalam penelitian ini adalah 54 perusahaan dan Sampel yang digunakan adalah 26 perusahaan industri barang konsumsi. Metode analisis data yang digunakan adalah uji independent sample t-test. Hasil penelitian uji beda secara simultan menyatakan bahwa tidak terdapat perbedaan kinerja keuangan yang signifikan antara perusahaan high leverage dan low leverage. Sedangkan secara parsial menunjukkan bahwa terdapat perbedaan kinerja keuangan yang signifikan antara perusahaan high leverage dan low leverage jika dilihat dari Current Ratio. Sedangkan Return on Asset, Return on Equity, Net Profit Margin, Total Asset Turnover, Earning Per Share menyatakan tidak ada perbedaan yang signifikan antara perusahaan high leverage dan low leverage. Perusahaan sebaiknya melakukan peningkatan kinerja agar mendapatkan hasil yang lebih optimal. Keywords: financial performance, leverage, t test

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