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 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 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.

The Impact of Materiality Decisions on Financial Ratios: A Computer Simulation

1997 ◽  
Vol 12 (2) ◽  
pp. 125-147 ◽  
Author(s):  
Jerry L. Turner
Keyword(s):  
Balance Sheet ◽  
Distribution Patterns ◽  
Error Distribution ◽  
Financial Statement ◽  
Financial Ratios ◽  
Standard Normal Distribution ◽  
Income Statement ◽  
Standard Normal ◽  
The Impact ◽  
Profitability Ratios

This study examines the extent to which immaterial uncorrected errors may combine to affect specific financial ratios. A simulation is performed in which three balance sheet accounts and three related income statement accounts are seeded with immaterial errors. The magnitudes of the errors are controlled so the financial statement account balances are materially correct both individually and in the aggregate. The study examines six materiality heuristics for each of three industry classifications and three different error distribution patterns. For each heuristic/industry combination and error distribution pattern, a 95 percent confidence interval is generated for nine financial ratios. Results indicate that immaterial errors may combine to create substantial variances in some ratios. Profitability ratios based on income statement accounts display wide confidence intervals, while solvency ratios based on balance sheet accounts display relatively narrow intervals. Comparison between a standard normal distribution and a nonsymmetrical error distribution indicates that ratio variances are substantial and sensitive to error patterns even when errors are immaterial. Tests for equality of variances identify significant differences between heuristic methods and between industries. When making the decision regarding requiring entry or waiving discovered errors, the auditor should consider the impact of such errors not only on financial statement balances, but on the ways users may combine those balances.

scholarly journals Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Bank SUMUT

2020 ◽  
Vol 4 (2) ◽  
pp. 50
Author(s):  
Eva Malina Simatupang
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Balance Sheet ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Analysis Techniques ◽  
Income Statement ◽  
Processing Techniques ◽  
Solvency Ratio ◽  
Profitability Ratios

This study aims to assess the financial performance of PT Bank SUMUT in terms of liquidity ratios, profitability ratios, and solvency ratios in period 2015-2017. The type of data used in this study is secondary data, that is balance sheet and income statement. Data collection in this study uses documentation and data processing techniques using ratio analysis techniques. The conclusion of this study is in terms of its liquidity ratio, PT Bank SUMUT's financial performance is quite good, in terms of its profitability ratio, PT Bank SUMUT's financial performance is not good, and in terms of its solvency ratio, PT Bank SUMUT's financial performance is quite good.

scholarly journals ANALISA KINERJA KEUANGAN PADA PERUSAHAAN METAL AND ALLIED PRODUCT YANG TERDAFTAR DI BURSA EFEK INDONESIA

2014 ◽  
Vol 4 (2) ◽  
pp. 82
Author(s):  
Juniarti Juniarti ◽  
Salamatun Asakdiyah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Balance Sheet ◽  
Secondary Data ◽  
Total Activity ◽  
Financial Statement ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Solvency Ratio ◽  
Profitability Ratios

The financial performance of companies known by analysing financial statements, the analysis conducted is the Current Ratio, Liquidity Ratio, Ratio of Current Assets Cash and Cash Ratio of Current Debt, Solvency Ratio of Total Debt for Equity and Debt Ratio of Assets, Ratio of Total Activity Assets Turnonver Ratio and Inventory Turnover Ratio, Profitability Ratio of Profit Margin Ratio and Return On Investment Ratio. This study used secondary data contained in the Indonesia Stock Exchange in the form of financial statement balance sheet and profit and loss of all three Metal and Allied Products Company for five years from 2005-2009. By using ratios – financial ratios above then the results is to provide ratings (ranking) on each – each company include: PT. Betonjaya Manunggal Tbk., rank (rank), the first based on the financial performance ratios liquidity ratios, solvency, activity, and profitability. PT. Lion Metal Works Tbk., rank (rank), second because one ratio is the ratio of the activity on the total asset turnover underperforming because fewer than than 1 times the velocity. PT, Jaya Pari Steel Tbk., rank (rank) third because in addition to the activity ratio, second ratio is the ratio of fluctuating liquidity and profitability ratios is not good.

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. ASTRA AGRO LESTARI Tbk

2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Business Decisions ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Quantitative Descriptive

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.

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 The Impact of Inventory Valuation Methods on Corporate Financial Reports.

2016 ◽  
Vol 12 (3) ◽  
pp. 125-134
Author(s):  
A. Bruce Caster ◽  
Wanda K. Causseaux
Keyword(s):  
Learning Outcomes ◽  
Business Students ◽  
Balance Sheet ◽  
Financial Statement ◽  
Financial Indicators ◽  
Hypothetical Case ◽  
Financial Reports ◽  
Income Statement ◽  
The Impact

Business students are generally introduced to LIFO and FIFO in their first accounting course. However, that introduction generally focuses exclusively on computing ending inventory and cost of goods sold.  Students are rarely challenged to compute or analyze the impacts of LIFO and FIFO on the income statement, balance sheet, or cash flow statement.  This paper presents a hypothetical case designed to provide a framework within which students can compute, analyze, and discuss the financial statement impacts and economic impacts of choosing one or the other of these accounting methods.  The questions in this case also address the effects of this choice on financial indicators like liquidity ratios, the impacts of each method on quality of earnings, and the potential impacts of IFRS convergence on companies that are currently using LIFO.One important feature of this case is its adaptability to support a variety of learning outcomes in different courses.  This flexibility results from making the questions posed in the case as independent of each other as possible.  That independence allows a professor to select only the questions that support the learning outcomes for that professor’s specific course.  The teaching notes discuss in detail possible course applications and uses of this case.

4. Financial reports of listed companies

2014 ◽  
Author(s):  
Christopher Nobes
Keyword(s):  
Annual Report ◽  
Balance Sheet ◽  
Listed Companies ◽  
Financial Statement ◽  
Financial Assets ◽  
Financial Reports ◽  
Income Statement ◽  
Tangible Assets ◽  
The Difference ◽  
Accounting Ratios

‘Financial reports of listed companies’ considers the components of an annual report and the types of financial statement that companies generally provide: balance sheet, income statement, statement of changes in equity, and cash flow statement. It addresses the following questions: what are assets and how are they measured? What is the difference between depreciation and impairment? Why are various expected expenses and losses not accounted for as liabilities? How can an investor decide which company to lend to or buy shares in? How could managers use accounting to mislead investors? Tangible assets, intangible assets, and financial assets are defined along with liabilities and accounting ratios.

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