scholarly journals Analisis Rasio Likuiditas, Solvabilitas, Aktivitas Dan Profitabilitas Untuk Menilai Kinerja Keuangan PT Martina Berto Tbk Periode 2014-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 45-58
Author(s):  
Linda Mariana ◽  
Heru Satria Rukmana
Keyword(s):  
Secondary Data ◽  
Financial Ratios ◽  
Fixed Asset ◽  
Return On Equity ◽  
Financial Ratio ◽  
Average Return ◽  
Financial Ratio Analysis ◽  
Equity Ratio ◽  
Quantitative Descriptive ◽  
Turn Over

This study aims to assess the financial performance of PT Martina Berto Tbk in 2014 to 2018 which is reviewed from financial ratios. Financial ratios used are liquidity, solvency, activity and profitability. This study is quantitative descriptive research. Data collection techniques are performed using documentation methods in the form of secondary data and library assessments. Data analysis techniques are used using financial ratio analysis in the form of a comparison of the company's financial ratio performance with the industry average. The results of this study show that the liquidity ratio consisting of current ratio in 2014 was above the industry average and in 2015-2018 was below the industry average, the quick ratio in 2014-2016 was above the industry average and in 2017-2018 was below the industry average, the cash ratio in 2014 was above the industry average and in 2015-2018 was below the industry average. The solvency ratio consisting of debt to asset ratio in 2014 was below the industry average and in 2015-2018 was above the industry average, the debt to equity ratio in 2014 was below the industry average and in 2015-2018 was above the industry average. The ratio of activities consisting of receivable turn over in 2014-2018 is below the industry average, inventory turn over in 2014-2017 was above the industry average and in 2018 was below the industry average, fixed asset turn over in 2014-2018 was below the industry average, fixed asset turn over in 2014-2018 was above the industry average , the total asset turn over in 2014-2018 was below the industry average. The profitability ratio consisting of return on assets in 2014-2018 is below the industry average, return on equity in 2014-2018 is below the industry average and net profit margin in 2014-2018 is below the industry average

scholarly journals Analysis Of Liquidity, Solvency, Activity And Profitability Ratio To Assess The Financial Performance Of PT. Martina Berto Tbk For The Period 2014-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 1-15
Author(s):  
Linda Mariana ◽  
Heru Satria Rukmana
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Financial Ratios ◽  
Fixed Asset ◽  
Return On Equity ◽  
Financial Ratio ◽  
Average Return ◽  
Financial Ratio Analysis ◽  
Quantitative Descriptive ◽  
Turn Over

This study aims to assess the financial performance of PT Martina Berto Tbk in 2014 to 2018 which is reviewed from financial ratios. Financial ratios used are liquidity, solvency, activity and profitability. This study is quantitative descriptive research. Data collection techniques are performed using documentation methods in the form of secondary data and library assessments. Data analysis techniques are used using financial ratio analysis in the form of a comparison of the company's financial ratio performance with the industry average. The results of this study show that the liquidity ratio consisting of current ratio in 2014 was above the industry average and in 2015-2018 was below the industry average, the quick ratio in 2014-2016 was above the industry average and in 2017-2018 was below the industry average, the cash ratio in 2014 was above the industry average and in 2015-2018 was below the industry average. The solvency ratio consisting of debt to asset ratio in 2014 was below the industry average and in 2015-2018 was above the industry average, the debt to equity ratio in 2014 was below the industry average and in 2015-2018 was above the industry average. The ratio of activities consisting of receivable turn over in 2014-2018 is below the industry average, inventory turn over in 2014-2017 was above the industry average and in 2018 was below the industry average, fixed asset turn over in 2014-2018 was below the industry average, fixed asset turn over in 2014-2018 was above the industry average , the total asset turn over in 2014-2018 was below the industry average. The profitability ratio consisting of return on assets in 2014-2018 is below the industry average, return on equity in 2014-2018 is below the industry average and net profit margin in 2014-2018 is below the industry average 

scholarly journals KINERJA KEUANGAN PADA KOPERASI PENERIMA DANA BERGULIR MODAL KERJA DI DAERAH ISTIMEWA YOGYAKARTA Studi Kasus pada Koperasi Serba Usaha (KSU) BMT An Ni’mah Kotagede

2018 ◽  
Vol 3 (2) ◽  
pp. 208
Author(s):  
Siti Mubiroh ◽  
Beni Suhendra Winarso
Keyword(s):  
Poverty Reduction ◽  
Production Capacity ◽  
Secondary Data ◽  
T Test ◽  
Provincial Government ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Before And After ◽  
Equity Ratio

Empowerment of cooperatives is part  of poverty reduction through the expansion of employment opportunities and the increase of society incomes. In the framework of economic empowerment and cooperatives income increasing in DIY, the provincial government provide Dana Bergulir Modal Kerja to increase the production capacity of the cooperative.The objective of this research is to analyze the financial performance of cooperatives before and after receiving Dana Bergulir Modal Kerja. The main data that was collected is secondary data. The financial data was analyzed using quantitave analysis using financial ratio analysis and different t-test (paired sample t test) .Result of analysis showed that there are some increases in  debt to total asset ratio and there is no increase in  current ratio, cash ratio, net profit margin ratio, return on asset ratio and return on equity ratio in KSU BMT An Ni’mah Kotagede after receiving Dana Bergulir Modal Kerja.

scholarly journals JURNAL ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PPK-BLUD PADA RSUD KARDINAH

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Debby Firoeza Indiany ◽  
Dien Noviany Rahmatika ◽  
Jaka Waskito
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Secondary Data ◽  
Profit Margin ◽  
Wilcoxon Test ◽  
Return On Equity ◽  
Financial Ratio ◽  
Fixed Assets ◽  
Before And After ◽  
Turn Over

RSUD Kardinah Kota Tegal in December, 2008 has been designated as Badan Layanan Umum Daerah (BLUD), then since January 2009 has done changes management finances, with the financial management apply system that is called “Pola Pengelolaan Keuangan Badan Layanan Umum Daerah” (PPK – BLUD). This study aimed to analyze the diffrerences in financial performance RSUD Kardinah based on (1) the ratio of the vulnerability, the aspects of return of assets, return on equity, gross profit margin and net profit margin. (2) liquidity ratios include aspects of current ratio, quick ratio and cash ratio (3) solvency ratios include aspects of debt ratios, debt to equity ratio and times interest earned ratio, and (4) the ratio of activity includes aspects of accounts receivable turn over, inventory turn over, fixed assets and total assets turn over before and after implementing PPK-BLUD. This study classified quantative descriptive research the type of data used is secondary data obtained from the annual financial statements of RSUD Kardinah, the period before implementing ppk – blud (2002 – 2008) and after implementing ppk – blud (2009 – 2015). The analytical method used is a diferrent test to test the hypothesis using wilcoxon test with an error rate (alpha) of 5%. The result of this study conclude, there are no significant differences in financial performance based suspectible ratio, liquidity ratio and activity ratio on RSUD Kardinah before and after implementing of PPK-BLUD. There are significant differences in the aspect ratio of the activity inventory turn over snd fixed assets turn over before and after implementing of PPK – BLUD. The implementation of the PPK – BLUD in hospitals Kardinah not give any significant changes to be seen from the ratio financial ratio, but there is an increase in the trend sharp against the income operations hospital after the implementation of PPK – BLUD. Keywords : PPK-BLU, financial ratio analysis, financial performance, Wilcoxon Siged Ranks Test

scholarly journals Analysis of Financial Performance In PT. PP (Persero) Tbk

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Muhammad Fadil Abu Bakar ◽  
Youlanda Hasan
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Activity Ratio ◽  
Good Condition ◽  
Financial Ratio ◽  
Net Profit ◽  
Equity Ratio ◽  
Quantitative Descriptive ◽  
Turn Over ◽  
Solvency Ratio

AbstractTo find out financial performance PT. PP (Persero) Tbk.               Data analysis in this study uses quantitative descriptive by comparing the company's financial ratios using the Liquidity Ratio, Solvability Ratio, Activity Ratio, Solvability Ratio               Based on the results of the analysis it can be concluded that the financial performance of PT. PP (Persero) Tbk. in 2014 until 2016 where the liquidity ratio felt in a liquid state because it was in the financial ratio. The solvency ratio is in an unhealthy state, because the debt to equity ratio and debt to asset ratio are below the standard financial ratio. The activity ratio is in good condition, because the receivable turn over and inventory turn over are at the financial ratio standard. The profitability ratio is in an unhealthy state, because the net profit margin and return of investment are below the standard financial ratio.Keywords: Liquidity Ratio, Solvability Ratio, Activity Ratio, Profitability Ratio.

scholarly journals Financial Ratio Analysis of Sharia Bank in Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 100
Author(s):  
Esty Apridasari
Keyword(s):  
Secondary Data ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Business Units ◽  
Financial Ratio Analysis ◽  
Islamic Financial Institutions ◽  
Standard Set ◽  
Research Period ◽  
Good Rating

The development of Sharia Banking in Indonesia in the last few years is arguably relatively rapid. This progress is indicated by the increasing number of Islamic financial institutions, Sharia Banks and Sharia Business Units. This study analyzes the financial ratios of Sharia Banks in Indonesia to determine the performance and health of Sharia banks from 2014 to 2018. This study uses secondary data by looking at CAR. BOPO, NPF, FDR and NOM as financial ratios. The results show that the analysis of the financial ratios of Sharia Banks in Indonesia from 2014 to 2018, several ratio values are by the standard set by Bank Indonesia, which are CAR, BOPO, and NPF. As for FDR, in the last two years of the research period, the value was still below the standard set by Bank Indonesia. Likewise, for the NOM ratio, the value is still far below the standard set by Bank Indonesia. This research shows that the financial ratio of Sharia Banks in Indonesia is generally still having a good rating; it means that their performance during the research period year is quite good.

scholarly journals FAKTOR-FAKTOR PENENTU KINERJA KEUANGAN USAHA AYAM BROILER DI KOTA KENDARI

2017 ◽  
Vol 7 (2) ◽  
pp. 121-142
Author(s):  
Normal Bivariant Padangaran ◽  
Dwi Rachmina ◽  
Anna Fariyanti
Keyword(s):  
Financial Performance ◽  
Influence Factor ◽  
Production Capacity ◽  
Production Cycle ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Operating Profit ◽  
Financial Ratio Analysis ◽  
Equity Ratio ◽  
Turn Over

Financial performance is one of measure to determine the condition of a business. The objectives of this research are: (1) to analyze the financial performance of broiler business in Kendari City; and (2) to analyze determinant factors of financial performance of broiler business in Kendari City. Research method uses financial ratio analysis and path analysis. The research was conducted in Kendari City with 72 respondents. The results of the research showed that: (1) number of chickens average 3.849 tails, were managed by partnership method and 8 times production in a year; (2) financial performance of broiler business are profitable; (3) number of production positive influenced by number of Day Old Chicken (DOC), number of labor, wide of cage, and experience on farming ; (4) the influence factor of current ratio, total assets turn over ratio, and profitability are number of production, equity ratio, and experience on farming. Based on the research results, then recomendate to: (1) farmers need to increase the production capacity of each production cycle or expanding businesses to use assets more efficiently and the income generated is also greater; (2) therefore the financial performance of broiler business was positively affected by the number of production, equity ratio, and experience on farming, to be able to increase operating profit and financial performance of the business it is suggested that these three things improved.

scholarly journals Analisis Kinerja Keuangan KUD Werdhi Mendala Di Desa Batubulan Kecamatan Sukawati Kabupaten Gianyar

2018 ◽  
pp. 132
Author(s):  
NI MADE WAHYUNINGSIH ◽  
I KETUT RANTAU ◽  
I DEWA AYU SRI YUDHARI
Keyword(s):  
Activity Ratio ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Economic Democracy ◽  
Short Term ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Equity Ratio ◽  
Finance Department ◽  
Solvency Ratio

The Financial Performance Analysis of Rural Cooperative of Werdhi MendalaIn Batubulan Village Sukawati Sub-District of Gianyar Regency KUD or rural cooperative is expected to be able to realize economic democracy in theefforts to develop cooperatives into an independent people's economic institutions. Thefinancial statements are an important tool for obtaining information related to thefinancial condition and results of cooperative activities. The objectives of the researchare to determine (1) the ability of KUD to fulfill its short term financial obligationassessed from the liquidity ratio, (2) how far is the KUD assets financed by its debtassessed from the solvency ratio, (3) how effective the KUD in using its funding sourceassessed from the activity ratio and (4) the ability of KUD to obtain the Return onInvestment assessed by the profitability ratio. Types of data used in the study arequalitative data and quantitative data with financial ratio analysis as a method of dataanalysis in the research. Data Sources of the study are primary and secondary data. Thekey informants were the Manager and Finance Department of KUD Werdhi Mendala.Data analysis method used is financial ratio analysis. Financial ratios used are the ratioof liquidity, solvency ratio, activity ratio and profitability ratio.The result of ratioanalysis during 2011-2015 shows that liquidity ratio at current ratio and quick ratio issaid to be very inadequate. The solvency ratio in total debt to equity ratio and total debtto total asset are said to be very inadequate. The ratio of activity to total assets turnoveris not good and receivable turnover is said to be very inadequate. Profitability ratio onnet profit margin is said to be quite capable, return of investment / ROI is said to be veryinadequate and return of equity / ROE (Rentability of Own Capital) is said to be quitecapable.

scholarly journals ANALISIS RASIO KEUANGAN PT. TELEKOMUNIKASI INDONESIA TBK TAHUN 2017-2019

2020 ◽  
Vol 2 (2) ◽  
pp. 58-74
Author(s):  
Felia Eka Srilestari ◽  
Galuh Cahya Gumilang ◽  
Hasbiyalloh ◽  
Hendi Valerian ◽  
Husna Qurrota Aini ◽  
...  
Keyword(s):  
Profit Margin ◽  
Total Asset ◽  
Fixed Asset ◽  
Current Ratio ◽  
Asset Return ◽  
Return On Equity ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Turn Over

Penelitian ini dilakukan untuk menganalisis rasio keuangan PT. Telekomunikasi Indonesia Tbk. selama periode 2017 hingga 2019 untuk melihat kemampuan perusahaan menggunakan rasio keuangan dan laporan perusahaan. Penelitian ini menggunakan data sekunder dengan memanfaatkan laporan keuangan dan laporan perusahaan. Alat analisis yang digunakan dalam penelitian ini adalah menggunakan rasio likuditas, rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas. Berdasarkan hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Telekomunikasi Indonesia Tbk. selama periode penelitian mengalami peningkatan dan penurunan. Hasil Perhitungan rasio likuiditas yang terdiri dari Current Ratio, Quick Ratio, dan Cash Ratio untuk periode 2017 hingga 2019 menurun. Pengukuran dan rasio solvabilitas yang menggunakan Debt to Assets Ratio dan Debt to Equity Ratio untuk periode 2017 hingga 2019 meningkat. Untuk rasio aktivitas yang terdiri dari Total Asset Turn Over dan Fixed Asset TurnOver untuk periode 2017 hingga 2019 menurun. Dan untuk rasio profitabilitas yang terdiri dari Net Profit Margin, Return on Asset, Return on Equity 2017 hingga 2019 menurun.

scholarly journals Effect of Financial Ratio on Return of Shares on LQ45 Companies Listed on Indonesia Stock Exchange

2020 ◽  
Vol 1 (2) ◽  
pp. 88-97
Author(s):  
Romlina Romlina ◽  
Syahril Effendi
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Test Results ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
Analysis Techniques ◽  
Equity Ratio

The purpose of this study was to determine the Effect of Financial Ratios on Stock Returns on LQ45 Companies Listed on the Indonesia Stock Exchange. The independent variables used are Financial Ratios. The dependent variable used is Stock Return. The population in this study is the Current Ratio, Return on Equity, Debt to Equity Ratio, and Stock Return data on LQ45 companies listed on the Indonesia Stock Exchange for 5 years from 2015-2019. The sample in this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX). Data analysis techniques in this study include multiple linear regression. The test results in this study indicate that the Current Ratio variable has no significant effect on Stock Return. From the results of testing the variables above, the Current Ratio shows the calculated T value of -0.242 T value of the table 2.016 with a significance number 0.810> 0.05. The Return on Equity variable influences the Stock Return. From the results of testing the variables above, Return on Equity shows that the calculated T value of 2.232> T table value of 2.016 with a significance number of 0.031 <0.05. Debt to Equity Ratio variable has a significant effect on Stock Return. From the results of testing the variables above, Debt to Equity Ratio shows that the calculated T value of 5.923> T table value of 2.016 with a significance number of 0.000 <0.05. Current Ratio, Return on Equity, and Debt to Equity Ratio together have a significant effect on Stock Returns with the number that a significant value of 0,000 <0.05 and an F count of 14.498> F table of 3.21.

scholarly journals Pengaruh ROE, DER, dan EPS Terhadap Harga Saham pada Emiten Syariah Sektor Barang Konsumsi di BEI

2020 ◽  
Vol 1 (2) ◽  
pp. 1-13
Author(s):  
Dwi Meilvinasvita ◽  
Safaruddin Safaruddin ◽  
Yuliana Yuliana
Keyword(s):  
Stock Prices ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Performance ◽  
Financial Reports ◽  
Return On Equity ◽  
Financial Ratio ◽  
Purposive Sampling ◽  
Equity Ratio

Abstract Return On Equity (ROE), Deb to Equity Ratio (DER), and Earning Per Share (EPS) are some financial ratios that are used to analyze a company's performance effectively and efficiently. The positive company performance will encourage investors to be stimulated by placing funds through ownership of shares in its. The research sample uses purposive sampling method. The sample are 24 consumer goods sector companies that listed on Indonesia Stock Exchange (BEI) 2013 – 2017 with secondary data of annual financial reports. This study discusses about effected these ratios to the price of sharia shares so that it will contribute to analysis and decision making of investors and improvements of company in the future. By using multiple linear analysis methods the results show that simultaneously ROE, DER and EPS have significant effect on stock prices. Partially, ROE and EPS have significant effect, while DER ratio has not significant effect on stock prices. Therefor, Islamic issuers should maintain their performance, especially in profitability. The achivement of company profits is the main indicators to interest investors. It will affect the price of islamic stocks to rise and have positive prospect. Keywords: Financial Ratio, Investor, Indonesia Stock Exchange, Islamic Issuer ________________________ Abstrak Return On Equity (ROE), Deb to Equity Ratio (DER), dan Earning Per Share (EPS) merupakan beberapa rasio keuangan yang digunakan untuk melihat kinerja sebuah perusahaan secara efektif dan efisien. Kinerja perusahaan yang positif akan mendorong investor terstimulasi menempatkan dana melalui kepemilikan saham pada perusahaan tersebut. Penarikan sampel penelitian menggunakan purposive sampling. Sampel yang digunakan adalah 24 emiten syariah sektor industri barang konsumsi yang ada di Bursa Efek Indonesia (BEI) periode 2013 hingga 2017 dengan sumber data sekunder berupa laporan keuangan tahunan. Penelitian ini membahas sejauh mana rasio-rasio keuangan dari emiten syariah tersebut mempengaruhi harga saham sehingga diharapkan akan memberikan kontribusi bagi analisis dan pengambilan keputusan investor ke depannya dalam berinvestasi dan perbaikan kinerja perusahaan di masa akan datang. Dengan menggunakan metode analisis linear berganda hasil penelitian secara simultan menunjukkan ROE, DER dan EPS berpengaruh signifikan terhadap harga saham. Sementara itu, hasil uji parsial menunjukkan bahwa hanya ROE dan EPS yang berpengaruh signifkan, sedangkan rasio DER tidak berpengaruh signifikan terhadap harga saham. Oleh karena itu, emiten-emiten syariah harus mempertahankan kinerja perusahaan khususnya dalam menghasilkan laba. Pencapaian laba perusahaan menjadi indikator utama ketertarikan investor dalam berinvestasi yang akan mempengaruhi harga saham syariah menjadi naik dan memiliki prospek positif. Kata Kunci: Rasio Keuangan, Investor, Bursa Efek Indonesia, Emiten Syariah ________________________

Sign in / Sign up

Export Citation Format

Share Document