scholarly journals ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO PROFITABILITAS PADA PT. ASTRAGRAPHIA Tbk diBURSA EFEK INDONESIA

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Profit Margin ◽  
Financial Statement ◽  
Return On Equity ◽  
Financial Report ◽  
Income Statement ◽  
Time To Learn ◽  
Profitability Ratios ◽  
A Company

Financial report in a company can provide a good information for who use it if comply the appointes requirement (Indonesian Acoounting Principles) including relevant, understand, objective, netral, ontime, can be compared, complete,in calculating profitability a company needs financial report from involved corporation, consist of balance sheet and income statement. Financial statement show the company condition consist of assets, liabilities and companycapital in a specific time. To learn more about financial report like balance sheet and income statementfrom 2012 until 2014.PT. Astragraphia, Tbk is one of company business providers based on document technology, information & communication or known as DICT(Document, Information & Communication Technology). Theory used for support this research is Kasmir, Fahmi, Jumingan, and another articles associated of financial performance analysis.The result of analysis descriptive were made against profitability ratios analysis can take the decision that financial performance PT. AstragraphiaTbk, based on profitability ratios is good because the ratios above from the average industry.Keywords : Gross Profit Margin, Net Profit Margin, Return On Investment, Return On Equity, Financial Performance

scholarly journals Financial Performance of Janapriya Multiple Campus Pokhara

2018 ◽  
Vol 7 (1) ◽  
pp. 35-45
Author(s):  
Hari Bahadur Bhandari
Keyword(s):  
Performance Analysis ◽  
Financial Performance ◽  
Recovery Rate ◽  
Balance Sheet ◽  
Cost Recovery ◽  
Financial Statement ◽  
Development Fund ◽  
Income Statement ◽  
Internal Sources ◽  
Profitability Ratios

Financial performance analysis is based on financial statement. Financial statement is the final product of accounting process. Fundamentally, financial performance analysis refers to financial statement analysis to identify financial strength and weaknesses by establishing appropriate relationship among the figures of income statement and balance sheet. The main objective behind this study was to assess the financial performance of Janapriya Multiple Campus (JMC). Beside this, it also aimed to compare the financial performance and analyze the financial changes over a period of five years along with examining the cost recovery rate of JMC. This research was done with the help of secondary data entirely gathered from the annual report and official documents of the campus. The financial performance measured by using various financial/accounting and statistical tools such as common size financial statement, horizontal trend percent analysis, profitability ratios, mean and standard deviation. Based on the analysis, internal sources of fund including reserve and surplus, long term fund and campus development fund contribute more than 65% of the total liabilities/total assets. The highest percentage of permanent capital and fixed assets denote that the durable assets and fixed deposit amount were covered by the internal sources of fund. Findings have been arrived that the campus has got enough current assets to meet its current liabilities. The income statement shows total revenues increased every year at good rate and profit also increased every year except the years of 2070/71 and 071/72. In average, all profitability ratios are positive. Moreover, the analysis of collected data showed that there is no high fluctuation in the calculated profitability ratios and cost recovery rate. There exist positive relationship between revenue and expenses but the relationship is insignificant. Revenue explains 52.3 percent variation of variation in expenses. However, the institution is financially viable and there is a strong possibility to make money in long run.

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 PENERAPAN RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT. GELORA PERKASA

2021 ◽  
Vol 1 (1) ◽  
pp. 37-43
Author(s):  
Sintaria Sibarani ◽  
Ratna Dina Marviana
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Good Condition ◽  
Financial Statement ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Report ◽  
Processing Data ◽  
Equity Ratio ◽  
A Company

Financial performance is a success achieved by a company which shows thefinancial condition of company in a certain periods. In assessing the financialperformance, financial ratio is one of analytic tools that can be used, which can bedone by comparing annual financial data on financial statement post. The resultwill show the achievement achieved by a company. This research aim to determinethe financial performance of PT. Gelora Perkasa in terms of liquidity, solvability,and probability ratios. The method uses in this research is descriptive method.Population of this research is the company financial report in 2016-2019. Thesample of this research is statement of financial position and income statementduring 2016-2019 period. Based on the results of data processing, the financialperformance of PT. Gelora Perkasa for current ratio, cash ratio, debt to asset ratio,debt to equity ratio, return on investment and return on equity ratio consecutively1,58 times, 0,30 times, 60,01%, 129,76%, 2,60%, and 4,77%. Based on the resultsof processing data, it is known that the financial performance of PT. GeloraPerkasa in terms of liquidity ratio which interpreted by current and cash ratio,solvability ratio which interpreted by debt to asset and debt to equality ratio,profitability ratio which interpreted by return on investment and return on equityare all not in a good condition.

scholarly journals Analisis Kinerja Keuangan Studi Kasus Pada Pt. X Periode Tahun 2014 Sampai 2016

2019 ◽  
Vol 3 (4) ◽  
Author(s):  
Rina Indah Hariyati
Keyword(s):  
Return On Investment ◽  
Activity Ratio ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Profit Margin ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Report ◽  
Income Statement ◽  
Net Profit

This research aims to determine the ability of financial performance at X Company for the period of 2014 until 2016, where the analysis used is the ratio of liquidity, solvability ratio, activity ratio and profitability ratio. This study uses financial report data in the form of balance sheet and income statement with the period of 31 December 2014 until 31 December 2016. The method of analysis used for this discussion is evaluative descriptive analysis by calculating the company's financial ratios during 2014-2016 by using ratio analysis method that includes: Liquidity ratio represented by current ratio, quick ratio and cash ratio. Solvability ratios are represented by debt to total assets ratio (DAR) and debt to equity ratio (DER). The activity ratio is represented by total asset turnover (TATO), receivable turnover (RTO), and inventory turnover (ITO). Profitability ratio is represented by gross profit margin, net profit margin, return on investment (ROI) and return on equity (ROE). The conclusion of this research is that liquidity ratio measured by current ratio, quick ratio and cash ratio is good and liquid. Solvability ratio measured by DAR ratio and DER ratio is declared good and efficiently. Activity ratio as measured by RTO and ITO stated already good and efficiently, but TATO is not good and not efficiently. While profitability ratio measured with gross profit margin, net profit margin, return on investment (ROI) and return on equity (ROE) are declared good and efficient. With the calculation of liquidity ratio, solvability ratio, activity ratio and profitability ratio is expected to be useful as information before making a decision related to the X Company.

scholarly journals Analisis Rasio Likuiditas, Solvabilitas, Aktivitas Dan Profitabilitas Dalam Menilai Kinerja Keuangan Perusahaan

2020 ◽  
Vol 8 (1) ◽  
pp. 73-93
Author(s):  
Tarsija Tarsija ◽  
Pandaya Pandaya
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Profit Margin ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Net Profit ◽  
Inventory Turnover ◽  
Equity Ratio

This research is a case study with research objects namely PT. Indonesian Pilot Pen. The collection technique is done by documenting the financial statements covering the balance sheet, income statement and cost of goods sold. In measuring the company's financial performance, data analysis techniques namely financial ratio analysis include 1). Liquidity (Current Ratio, Quick Ratio, and Cash Ratio) 2). Solvency (Debt to Assets Ratio and Debt to Equity Ratio), (3). Activities (Fixed Assets Turnover, Inventory Turnover) and (4). Profitability (Gross Profit Margin, Net Profit Margin and Return on Equity) in 2012-2016 by comparing the ratio of industry standards.Based on the results of research and analysis shows that 1). Financial Performance of PT. Indonesian Pilot Pen during 2012-2016 in terms of liquidity shows that this result with each of the indicators in the category is quite good (liquid). 2). The results of the financial performance research show that each of these indicators is in a fairly good category (solvable. Furthermore, Financial Performance in terms of Activities in the Fixed Turnover and Inventory Turnover in 2012-2016 these results indicate fluctuations from year to year and are categorized as not good (inefficient). Financial Performance in terms of Profitability in Gross Profit Margin, Net Profit Margin and Return on Equity in 2012-2016 These results show fluctuations from year to year and are categorized as not good (inefficient).

scholarly journals ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk.

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rona Rosy Nimiangge ◽  
Harijanto Sabijono ◽  
Hendrik Gamaliel
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Analysis ◽  
Information Source ◽  
Profit Margin ◽  
Financial Statement ◽  
Operating Profit ◽  
Net Profit ◽  
Turn Over ◽  
Profitability Ratios

Development in technology that happen continuously have made the skills in financial analysis are more needed. Financial statement are the information source for financial position and company financial ferformance analysis.Evaluation of company financial performance in this research  using activity ratio and profitability ratio. This research using PT. Hanjaya Mandala Sampoerna Tbk as objek, this decision are based as 1 of 4 big company in cigarettes industry in Indonesia. The summary problem  in this research is,” How the financial performanceat PT. Hanjaya Mandala Sampoerna Tbk. Based on activity ratio and profitability ratio for year 2015 and 2016?” The activity ratios are calculated with account receivable Turn Over,Inventory Turn Over, Total Asset Turn over,Otherwise Profitability Ratio are calculated with Gross profit  Margin, Operating Profit Margin, and Net Profit Margin. The results showed that the ratios of poor activity were seen from the decline in value in the period 2015-2016, while the profitability ratios increased in the period 2015- 2016 which indicates the company's ability to generate profits has increased.Keywords : Financial Performance Analysis, Activity, Profitability

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

scholarly journals Analisis Kinerja Keuangan dengan Menggunakan Metode Common Size pada PT. Holcim Indonesia Tbk

2019 ◽  
Vol 3 (1) ◽  
pp. 153-159
Author(s):  
Riri Rifardi ◽  
R. Deni Muhammad Danial ◽  
Dicky Jhoansyah
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Short Term ◽  
Descriptive Research ◽  
Income Statement ◽  
Net Profit ◽  
Margin Of Safety ◽  
The Common

Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss. Keywords: Financial Performance, Financial Statements, Common Size Method.

scholarly journals ANALYSIS OF FINANCIAL STATEMENTS PERTAMINA 2017

2020 ◽  
Vol 6 (9) ◽  
pp. 68-75
Author(s):  
Agus Jamaludin ◽  
Nahason Sihotangand ◽  
Firdaus Budhy Saputro
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Return On Equity ◽  
Accounts Receivable ◽  
Total Debt ◽  
Library Research ◽  
Income Statement ◽  
Tangible Asset

This study was obtained from the PT. Pertamina Balance Sheet and Profit Report in 2017, thenthe title is: Analysis of Pertamina's Financial Statements. The goal is to find out theperformance of PT Pertamina. This research was obtained from PT Pertamina's Balance Sheetand Income Statement. in 2018, the title is: Analysis of Pertamina's Financial Statements. Theaim is to find out the performance of Pertamina in terms of liquidity, solvency, activities andprofitability. The research method is Library Research by exposing existing data in the form ofBalance Sheet and Income reports via the internet where the data are in the form of quantitativedata and in the form of descriptive. Financial statement analysis is performed to determine thecompany's financial performance, can also be used as a reference in making decisions thataffect the company's future. The result is that liquidity: current ratio = 1.336, Quick ratio =11.221.049.9, cash ratio = 0.543 and working capital = 0.077. The solvability is: total debt toequity ratio = 2.63, total debt to total asset ratio = 0.625, long term to total asset ratio = 1.66,Tangible Asset dept coverage = 1.94, Time interest earned Ratio = 0.064. Its activities are: Totalasset turnover = 0.256, accounts receivable turnover = 2.67, accounts receivable collectionperiod = 134.78, inventory turnover = 0, fixed assets turnover = 0.370. While the profitabilityare: Gross profit Margin = 1, Net Profit Margin = 0.099, operational profit Margin = 0.141,Return on Investment = 0.020 and return on equity = 0.07.

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 

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