Financial Ratio Analysis of Sharia Bank in Indonesia

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.

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ANALYSIS OF INDUSTRIES BECOMING SICK BY RATIO ANALYSIS

Journal of Mechanical Engineering ◽

10.3329/jme.v44i1.19495 ◽

2014 ◽

Vol 44 (1) ◽

pp. 27-32

Author(s):

A.K.M. Solayman Hoque ◽

S.K. Biswas ◽

M. A. Wazed

Keyword(s):

National Economy ◽

Business Leaders ◽

Financial Data ◽

Financial Ratios ◽

Ratio Analysis ◽

Political Leaders ◽

Huge Amount ◽

Financial Ratio ◽

Great Problem ◽

Financial Ratio Analysis

Industries becoming sick has become a great problem everywhere in this industrial world especially in the 3rd world countries. Many researches have been done to analyze the problem and suggest opinions about solving this problem as huge amount of capital is lost if an industry becomes sick and go out of business. If the numbers become multiple, such happenings might affect national economy and thus it draws attention of political and business leaders besides new entrepreneurs of the country. In this paper an attempt has been made to analyze this problem by using financial ratio analysis. Various financial ratios of two numbers of medium and large industries of one industrial corporation in Bangladesh have been calculated by using actual financial data of the industries. The data has been analyzed and a correlation has been shown with various financial ratios with the industries becoming sick. The authors hope that the findings of the analysis will attract attention of academicians, industrialists, political leaders, and the owners of the industries which are becoming sick and will also show a guiding path to new entrepreneurs. DOI: http://dx.doi.org/10.3329/jme.v44i1.19495

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IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO

Jurnal Ipteks Akuntansi Bagi Masyarakat ◽

10.32400/jiam.2.02.2018.21721 ◽

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

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

Abiwara : Jurnal Vokasi Administrasi Bisnis ◽

10.31334/abiwara.v2i1.1055 ◽

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

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

Jurnal Agribisnis dan Agrowisata (Journal of Agribusiness and Agritourism) ◽

10.24843/jaa.2018.v07.i01.p14 ◽

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.

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Remington, Inc.: Instant Insights for Financial Ratios

Darden Business Publishing Cases ◽

10.1108/case.darden.2016.000259 ◽

2017 ◽

pp. 1-7 ◽

Cited By ~ 1

Author(s):

Mark E. Haskins

Keyword(s):

Financial Ratios ◽

Ratio Analysis ◽

Planning Tool ◽

Managerial Performance ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Forward Looking

Traditional financial-ratio analysis is a popular after-the-fact look at financial and managerial performance. This case introduces a means for incorporating rates of improvement, growth, or change into traditional financial-ratio analysis. Indeed, the Delta Factor tables presented in the case easily transform financial-ratio analysis into a forward-looking planning tool.

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ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21179.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Melisa Patricia Novelina Pasiakan ◽

Stanly W. Alexander ◽

Sonny Pangerapan

Keyword(s):

Financial Performance ◽

Asset Management ◽

Stock Exchange ◽

Investment Decisions ◽

Secondary Data ◽

Ratio Analysis ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Activity Ratios ◽

A Company

Company's financial performance can be known from the aspect of financial ratios, such as Liquidity, Solvency, Profitability, and Activity ratios. The development of a company, can be seen and can be compared through the company's financial performance. This is certainly useful for investors, creditors, and owners to make profitable investment decisions. This study aims to assess the financial performance of PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT HolcimIndonesia by using financial ratio analysis. This study uses secondary data from Indonesia Stock Exchange. The result of research shows there are differences of financial performance between PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT Holcim Indonesia. Suggestions for the Management Party should further improve the performance of total asset management, so that efficient corporate finance will be better.Keywords: Liquidity, Solvency, Profitability, Activity, and Financial Performance

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Operating Cash Flow Ratios Measure A Retail Firms Ability To Pay

Journal of Applied Business Research (JABR) ◽

10.19030/jabr.v10i4.5907 ◽

2011 ◽

Vol 10 (4) ◽

pp. 51 ◽

Cited By ~ 4

Author(s):

Thomas L. Zeller ◽

Brian B. Stanko

Keyword(s):

Cash Flow ◽

Cash Flows ◽

Financial Accounting ◽

Financial Ratios ◽

Ratio Analysis ◽

Financial Reports ◽

Financial Ratio ◽

Ability To Pay ◽

Financial Ratio Analysis ◽

Operating Cash Flow

<span>Analysts derive a broad array of financial ratios from published financial reports to assess business enterprise performance. Only a few, however, may be necessary for meaningful insight. This study explores whether operating cash flow ratios provide unique or redundant insight in financial ratio analysis of retail firms. Adoption of Financial Accounting Standard #95, The Statement of Cash Flows, by the Financial Accounting Standards Board in 1987 provides the impetus for the ongoing interest in cash flow ratios. We find that operating cash flow ratios provide unique insight, relative to traditional accrual-based financial ratios, regarding a retail firms ability to pay. Therefore, financial ratio analysis of a retail firm should include cash flow ratios for predictive, explanatory or descriptive purposes.</span>

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FAKTOR-FAKTOR PENILAIAN KINERJA KEUANGAN PADA PT. SINAR RODA UTAMA

JEBI | Jurnal Ekonomi Bisnis Indonesia ◽

10.36310/jebi.v13i2.100 ◽

2019 ◽

Vol 13 (2) ◽

pp. 28-38

Author(s):

Putri Ratna Sari

Keyword(s):

Financial Performance ◽

Research Method ◽

Good Condition ◽

Secondary Data ◽

Ratio Analysis ◽

Debt Ratio ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Solvency Ratio ◽

Profitability Ratios

The purpose of this study is to find out how financial ratio analysis to assess the financialperformance of PT. Main Wheel Rays in terms of liquidity ratios, solvency ratios, and profitabilityratios using secondary data. The research method used is descriptive quantitative and independentvariables, namely the company's financial performance measured by several sub variablesincluding liquidity ratios, solvency ratios, and profitability ratios. The results of the research are theanalysis of the ratio of liquidity, solvency, and profitability to assess the financial performance of PT.Main Wheel Rays seen from the liquidity ratio of the company's financial performance are in goodcondition, but too much cash is not used. When viewed from the solvency ratio, the company'sfinancial performance is in a bad condition, because the debt ratio continues to increase. Whenviewed from the profitability ratio, the company's financial performance is in good condition, butmust continue to increase profits.

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Hubungan Analisis Ratio Keuangan dengan Kesehatan Perusahaan

The Winners ◽

10.21512/tw.v10i2.710 ◽

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.

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