scholarly journals ANALISIS RASIO PROFITABILITAS DALAM MENILAI KINERJA KEUANGAN PADA PT. HANJAYA MANADALA SAMPOERNA, TBK

2017 ◽  
Vol 5 (2) ◽  
pp. 83-90
Author(s):  
Mardahleni Mardahleni
Keyword(s):  
Financial Performance ◽  
Average Rate ◽  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Ratio Analysis ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Comparison Of The Results

Financial evaluation is a very fundamental thing for a company, with a reasonable evaluation of the company's financial statements it will get information about the company's financial performance on a certain period. The purpose of this research is to know how financial performance of PTHanjaya mandala sampoernatbk, seen from profitability ratio analysis. The source of this research data is documentation in the form of financial statements consisting of balance sheet and income statement compiled by PT. Hanjaya Mandala Sampoerna TBK during 2012 until 2016. The method of analysis used in this study is a quantitative analysis of data analysis by performing a comparison of the results of financial ratio analysis (profitability ratios) for the period to be studied. The result of analysis shows that from the ratio of Gross Profit Margin (GPM) and Net Profit Margin (NPM) the company's financial performance is considered not good because the average rate is below the industry average. While from the analysis of return on equity (ROE) and return on investment (ROI) performance of the company is considered good because the average rate is above the industry average rate.

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 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 Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada PT.Pelabuhan Indonesia I (Persero) Periode 2013-2017

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 545-555
Author(s):  
Rosanna Purba ◽  
Renika Hasibuan ◽  
Prananda Akbar Syam
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Equity Capital ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Inventory Turnover ◽  
Turn Over

This study aims to determine and analyze the level of financial performance at PT. Pelabuhan Indonesia I (Persero) for the period 2013-2017 in terms of financial ratio analysis based on the Decree of the Minister of BUMN No: KEP-100/ MBU/2002. Information on the condition of the company's financial performance is necessary to maintain 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 documentation studies. The data analyzed were the financial statements of PT. Pelabuhan Indonesia I (Persero), which is the income statement and statement of financial position (balance sheet) for the period 2013-2017. Assessment of the performance level from the financial aspect based on the Decree of the Minister of BUMN No: KEP-100/MBU/2002 uses 8 (eight) financial ratio indicators, which is Return On Equity, Return On Investment, Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, Total Asset Turn Over, and the Ratio of Equity Capital to Total Assets. The results of the assessment of financial performance PT. Pelabuhan Indonesia I (Persero) received a healthy predicate with the AA category in a row during the period 2013 to 2017.

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 Komparatif Laporan Keuangan PT. Wijaya Karya (Persero) Tbk dengan Industri Building Construction yang terdaftar Di Bursa Efek Indonesia Periode 2014-2019

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Dimas Iskandar ◽  
Bambang Santoso Marsoem
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Building Construction ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Descriptive Statistical Analysis

This paper analyzes the financial performance of PT Wijaya Karya (Persero) Tbk. compared to the total industry based on Financial Ratio Analysis. The data used are the financial statements for the period 2014-2019 which are listed on the Indonesia Stock Exchange as many as 17 companies. Of these, 12 companies had complete financial reports. Thus the industrial data used in the sample in this paper is data from 12 companies. The data analysis method in this research is descriptive statistical analysis and financial ratio analysis. The results of this study are expected to be a benchmark in assessing the financial performance of PT Wijaya Karya Tbk

scholarly journals Hubungan Analisis Ratio Keuangan dengan Kesehatan Perusahaan

The Winners ◽  
2009 ◽  
Vol 10 (2) ◽  
pp. 156
Author(s):  
Soekarso Soekarso
Keyword(s):  
Balance Sheet ◽  
Value Added ◽  
Financial Statements ◽  
Added Value ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Business World ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement

In the business world, companies develop a vision and mission to improve welfare in the future. The work program the company is to achieve productivity and profitability. Finance in the company is one of the strategic functions that includes wealth management and transformation of added value (added value) and also the control of corporate health. The financial statements such as balance sheet (balance sheet), profit and loss statement (income statement), and financial ratio (financial ratios), reflects the company's performance and health. Financial ratio analysis relates to the health of the company through a ratio of effectiveness, efficiency, productivity, profitability, liquidity, and solvability. Analysis shows that whenever actual value of financial ratios is above standard it means the company is healthy, and when the actual value of financial ratios is below the standard, it reversely means that companies are not healthy.

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 Analisis Common Size dan Rasio Keuangan Perusahaan Sektor Industri Barang Konsumsi di BEI

2020 ◽  
Vol 2 (2) ◽  
pp. 32-46
Author(s):  
Trisa Inna Fitriyani ◽  
Zulkarnain Zulkarnain
Keyword(s):  
Research Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Size Analysis ◽  
Ratio Analysis ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Library Research

This analysis is carried out aiming to see the performance of the consumer goods industry/ CGI sector listed on the Indonesia Stock Exchange (IDX) using common size analysis and financial ratio analysis. The research method used in this research is descriptive research method. The data used is secondary data, in the form of CGI sector financial statements for the period 2017-2018, which are published on the IDX website. The data used is the financial statements of 53 companies. The source of the theory is obtained through library research and similar research obtained from research journals. Financial ratio analysis used is the current ratio, quick ratio, debt to assets, debt to equity, total asset turnover, fixed asset ratio, gross profit margin, return on assets, and return on equity. The analysis shows an increase and a decrease, and a stable number for the results.

scholarly journals Analisis Kinerja Keuangan Pt. Garuda Food Tbk Periode 2017-2019

2020 ◽  
Vol 1 (2) ◽  
pp. 11-15
Author(s):  
Ina Baiti
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Ratios ◽  
Return On Equity ◽  
Financial Ratio ◽  
A Value ◽  
Income Statement ◽  
Library Studies ◽  
Equity Ratio

The purpose of this research is to know the financial performance of PT. Garudafood, Tbk period 2017-2019. The type of research used is associative research. The population in this study is a record of the financial statements of PT. Garudafood, Tbk, period 2017-2019, the sample Bustan in the study was a balance sheet report and a income statement period of 2017-2019. The type of data used in this research is the quantitative data of data obtained from PT. Garudafood, Tbk which in the form of numbers, such as financial statements, data collection techniques conducted are the study of documentation and library studies, then the data obtained is analyzed using three financial ratios namely, liquidity ratio, solvency ratio and profitability ratio. The indicators used in the analysis of financial ratios include current ratio, quick ratio, debt to total assets, debt to equity ratio, net profit margin and return on equity. Next to the Furthermore to measure the company's financial performance level using the financial ratio indicator. Based on the results of the research that has been done that the financial performance of PT. Garudafood, Tbk measured using the liquidity ratio showed an increase over the last 3 years, to the ratio of solvency has not been safe performance because for the last 3 years has a value above 100%, while the ratio of profitability for 3 years has not experienced even increased in the 40 value of So it can be said only the ratio of liquidity increased while the ratio of solvency and profitability ratio still have less good performance. 

scholarly journals ANALISIS KINERJA KEUANGAN PT. INDOFOOD SUKSES MAKMUR TBK DI BURSA EFEK INDONESIA Analysis of financial performance of PT. Indofood Sukses Makmur Tbk On The Indonesia Stock Exchange

2018 ◽  
Vol 1 (2) ◽  
pp. 53
Author(s):  
Roydah Gani ◽  
Nurhayati Maiza Putri
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Company Performance ◽  
Analytical Instrument ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Profitability Ratios

                                    ABSTRACTCompanies must have on healty and efficient financial performance to gain profit and improve company performance. The purpose of this study is to assess company performance by using financial ratio analysis of PT. Indofood Sukses Makmur Tbk in Indonesia Stock Exchange. This research was conducted by performing documentation techniques with data obtained from the financial statements of PT. Indofood Sukses Makmur is then analyzed by using financial ratio analysis consisting of profitability ratio and liquidity ratio. Can be concluded from the calculation that has been done by using the analytical instrument mentioned above that profitability ratios that have been measured by using NPM is efficient, while ROA and ROE inefficient. Liquidity ratios that have been measured using CR and QR are Liquid.ABSTRAKPerusahaan harus memiliki kinerja keuangan yang sehat dan efisien untuk mendapatkan keuntungan dan meningkatkan prestasi perusahaan. Tujuan penelitian ini adalah untuk menilai kinerja perusahaan dengan menggunakan analisis rasio keuangan PT. Indofood Sukses Makmur Tbk di Bursa Efek Indonesia. Penelitian ini dilakukan dengan melakukan teknik dokumentasi dengan data yang diperoleh dari laporan keuangan PT. Indofood Sukses Makmur kemudian dianalisis dengan menggunakan analisis rasio keuangan yang terdiri dari Rasio Profitabilitas dan Rasio Likuiditas. Dapat disimpulkan dari hasil perhitungan yang telah dilakukan dengan menggunakan instrument analisis yang telah disebutkan diatas bahwa Rasio Profitabilitas yang telah diukur dengan menggunakan NPM adalah Efisien, sedangkan ROA dan ROE Tidak Efisien. Rasio Likuiditas yang telah diukur dengan menggunakan CR dan QR adalah Likuid.

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