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 Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan pada PT. Indonesia Prima Poperty Tbk Jakarta Pusat

2019 ◽  
Vol 9 (3) ◽  
pp. 122
Author(s):  
Grace D. P. Ramang ◽  
Tinneke M. Tumbel ◽  
Joula J. Rogahang
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Profit Margin ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Solvency Ratio

This study aims to determine the financial performance of PT. Indonesia Prima Property, Tbk Jakarta Pusat by using financial ratio analysis from 2016 to 2018. Financial ratios analyzed include Current Ratio (CR), Quick ratio (QR), Total Assets Turnover (TAT), Net Profit Margin (NPM) , Gross Profit Margin (GPM), and Debt to Assets Total (DtAT). The data used in this study are in the form of financial statement data for 2016 - 2018. From the analysis of the data it can be seen that the liquidity ratio of PT. Indonesia Prima Property Tbk seen from CR in 2016 - 2018, in three years it was 2.78%, 4.28%, and 0.80% while the QR in 2016 - 2018 was 2.38%, 3.83%, 0.72%. The activity ratio of PT Indonesia Prima Property Tbk seen from TAT in three years is 0.56%, 0.43%, 0.03% has decreased every year this happens because the number of goods to be sold has not been much from the sale. PT Indonesia Prima Property Tbk's profitability ratio seen from NPM in three years is 0.02%, 0.04%, 0.06% while GPM in three years is 0.49%, 0.44%, 0.37%. The Solvency Ratio of PT Indonesia Prima Property Tbk seen from DtAT in three years is 0.03%, 0.02%, 0.09% experiencing ups and downs because it is funded by capital in a solvable condition.

scholarly journals Analisis Kinerja Keuangan Perusahaan dengan Menggunakan Du Pont System

2020 ◽  
Vol 1 (1) ◽  
pp. 225-232
Author(s):  
Shifa Amalia Rahmani ◽  
Hasbi Assidiki Mauluddi
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Profit Margin ◽  
Total Asset ◽  
Islamic Banks ◽  
Profit Margins ◽  
Net Profit ◽  
Turn Over ◽  
A Company

The development and growth of Islamic banks in Indonesia is very rapid. PT. Bank Muamalat Indonesia as a pioneer of Islamic banks in Indonesia is increasingly in the spotlight of various parties. The resulting performance is always an interesting thing to study further. The company's financial performance can be seen from the ratio of profitability, profitability, solvency and the activities it generates. One calculation tool for profitability is Return On Investment. If the Return On Investment in a company increases, then it shows the more efficient the company is in utilizing its assets, the greater the benefits that can be achieved by the company so that the company's value is also better and more efficient in generating profits. The calculation tool for calculating Return On Investment is a du pont system, where the du pont system focuses on the results of the calculation of net profit margins, total assets turn over and return on investment. The purpose of this study was to determine the financial performance of PT. Bank Muamalat Indonesia for the period 2008-2017 with the studied variables are Net Profit Margin, Total Asset Turn Over and Return On Investment. The conclusion in this study is the net profit margin, total assets turnover and return on investment produced has a fluctuating value.

scholarly journals Analisis Kinerja Keuangan berdasarkan Rasio Keuangan pada PT. BPR. Saptacristy Utama

2017 ◽  
Author(s):  
NI LUH KOMANG AYU PRADNYANI ◽  
I NYOMAN GEDE USTRIYANA ◽  
I GUSTI AYU AGUNG LIES ANGGRENI
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Analysis ◽  
Financial Institution ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Return On Equity ◽  
Leverage Ratio ◽  
Capital Adequacy Ratio ◽  
Net Profit

Analysis of Finece Performance Base on Fund Finance Ratio of PT. BPR. Saptacristy UtamaRural Banks (BPR) is a formal financial institution that has a function as a financialintermediary, especially on the national microfinance system. The study aimed tofind out the financial performance of PT. BPR. Saptacristy Utama when it wasanalyzed based on the financial ratios during the period of 2011 to 2015. Based onthe results of the financial analysis, liquidity ratio is categorized good, when viewedfrom the average cash ratio and the average loans to deposit ratio. The solvency ratiois said to be good, judging by the average capital adequacy ratio. Activity ratio isquite good when viewed from the multiplier leverage ratio and asset utilization ratiothat continue to increase. The profitability ratio is classified to be good,as can beseen on the average net profit margin, return on assets and return on equity. PT. BPR.Saptacristy Utama is expected to maintain its financial performance by strengtheningits business activities to increase the amount of its assets, the amount of thedistribution of funds in the form of loans and the placement of funds in other banksshould also be increased, revenue of operations and profits for subsequent yearsshould beincreased, as well as improving sale and service to its customers andprospective customers.

ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN

2015 ◽  
Vol 10 (2) ◽  
pp. 97
Author(s):  
Yulinartati Yulinartati
Keyword(s):  
Discriminant Analysis ◽  
Profit Margin ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Discriminant Model ◽  
Operating Profit ◽  
Net Profit ◽  
Equity Ratio ◽  
Turn Over

The purpose of this study was to determine whether the Current Ratio (CR), Debt Equity Ratio (DER), Total Assets Over Turen (TATO), net profit margin (NPM), Debt to Assets Ratio (DAR), Return on Assets (ROA) , Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) influential in distinguishing healthy firms and perusahaa bankruptcy discriminant model. Based on discriminant analysis of known groups of healthy companies and a group of companies that went bankrupt differ significantly, from 9 (nine) variables are in use only 4 (four) variable Current Ratio, Debt Equity Ratio, Net Profit Margin, and Gross Profit Margin is selected and able to differentiate healthy companies and companies go bankrupt, while the 5 (five) of the variables, Turn Over Total Assets, Debt to Assets Ratio, Return on Assets, Return on Assets, and Operating Profit Margin are not able to differentiate healthy and bankrupt companies. Keywords: Current Ratio ,Debt Equity Ratio, Total Assets Turen Over , Net profit Margin , Return on Assets, Return on Equity

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 Analisis Kinerja Keuangan Perusahaan dengan Menggunakan Du Pont System

2020 ◽  
Vol 1 (1) ◽  
pp. 225-232
Author(s):  
Shifa Amalia Rahmani ◽  
Hasbi Assidiki Mauluddi
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Profit Margin ◽  
Total Asset ◽  
Islamic Banks ◽  
Profit Margins ◽  
Net Profit ◽  
Turn Over ◽  
A Company

The development and growth of Islamic banks in Indonesia is very rapid. PT. Bank Muamalat Indonesia as a pioneer of Islamic banks in Indonesia is increasingly in the spotlight of various parties. The resulting performance is always an interesting thing to study further. The company's financial performance can be seen from the ratio of profitability, profitability, solvency and the activities it generates. One calculation tool for profitability is Return On Investment. If the Return On Investment in a company increases, then it shows the more efficient the company is in utilizing its assets, the greater the benefits that can be achieved by the company so that the company's value is also better and more efficient in generating profits. The calculation tool for calculating Return On Investment is a du pont system, where the du pont system focuses on the results of the calculation of net profit margins, total assets turn over and return on investment. The purpose of this study was to determine the financial performance of PT. Bank Muamalat Indonesia for the period 2008-2017 with the studied variables are Net Profit Margin, Total Asset Turn Over and Return On Investment. The conclusion in this study is the net profit margin, total assets turnover and return on investment produced has a fluctuating value.

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 

ANALISIS RASIO AKTIVITAS DAN PROFITABILITAS PADA CV MEGA MARSAILO DITANJUNG REDEB

2019 ◽  
Vol 3 (02) ◽  
pp. 403
Author(s):  
FATMAWAR FATMAWAR
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Large Scale ◽  
Analytical Tool ◽  
Profit Margin ◽  
Accounts Receivable ◽  
Net Profit ◽  
Profitability Ratios

Analysis of Activity and Profitability Ratios at CV Mega Marsailo at Tanjung Redeb Berau.The purpose of writing this thesis is to find out more clearly about the financial performance of CV Mega Marsailo in Tanjung Redeb from 2015 to 2017. The analytical tool used is the calculation of the ratio of activity and profitability. Based on the results of the study there was no increase in the ratio of assets and profitability in 2015-2017, the hypothesis was rejected. Suggestions companies must be able to increase sales on a large scale with the aim to increase the amount of revenue that has an effect on increasing company profits. Calculation of activity and profitability ratios using total assets turnover (2015 = 4.93 times, 2016 = 12.23 times, 2017 = 10.03 times), accounts receivable turnover (2015 = 0 times, 2016 = 0 times, 2017 = 273, 03 times), Net Profit Margin (2015 = 15.65%, 2016 = 70.5%, 2017 = 3.67%), Return On Investment (2015 = 77.19%, 2016 = 86.28%, 2017 = 36.84%), and Return On Equety (2015 = 71.33%, 2016 = 81.18%, 2017 = 36.28%).

scholarly journals Analisis Profitabilitas Untuk Mengukur Kinerja Keuangan Manajemen Hotel (Studi Kasus pada UNY-Hotel Yogyakarta).

2011 ◽  
Vol 9 (2) ◽  
Author(s):  
Ismani Ismani ◽  
Ngadirin Setiawan ◽  
Andian Ari Istiningrum
Keyword(s):  
Interest Rate ◽  
Financial Performance ◽  
Profit Margin ◽  
Net Profit ◽  
Evaluative Research ◽  
The Interest Rate ◽  
Profitability Ratios

The purpose of this research is to measure financial performance of UNY-Hotelmanagement by using profitability ratios, such as Net Profit Margin (NPM) and Return ofTotal Assets (ROA). The research is an evaluative research that is done by analyzingfinancial statement of UNY-Hotel and interviewing management in order to get more deeplyinformation. The result of this research shows that financial performance of UNY-Hotel islow due to NPM at 26.89 % that is lower than the target at 40% and ROA at 6.41% that islower than the interest rate (10% – 12% per annum). This result indicates that there isinefficiency in managing assets and expenses.Kata Kunci: kinerja keuangan, profitabilitas, net profit margin, return on asset, tingkatperputaran aset

scholarly journals MODEL REGRESI PERSENTASE KEUNTUNGAN PERUSAHAAN MANUFAKTUR DITINJAU DARI FAKTOR RASIO KEUANGAN BERDASAKAN DATA ICMD

2017 ◽  
Vol 2 (1) ◽  
pp. 32
Author(s):  
Rukmono Budi Utomo
Keyword(s):  
Capital Market ◽  
Return On Investment ◽  
Profit Margin ◽  
Current Ratio ◽  
Book Value ◽  
Trading Company ◽  
Operating Profit ◽  
Net Profit ◽  
Milk Industry ◽  
Turn Over

Tulisan ini mengkaji hubungan antara rasio keuangan terhadap persentase keuntungan pada perusahaan-perusahaan yang tercatat di Bursa Efek Indonesia (BEI) berdasarkan data Indonesian Capital Market Directory (ICMD) tahun 2010. Rasio keuangan yang dilibatkan dalam dalam penelitain ini antara lain Price Earning Ratio (PER), Price to Book Value (PBV), Current Ratio (CR), Debt to Equity (DE),Laverage Ratio (LR), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Inventory Trun Over (ITO), Total Aset Turn Over (TAT), dan Return on Investment (ROI). Perusahaan-Perusahaan Manufaktur yang dijadikan sampel dalam peneltian ini antara lain: PT Ultrajaya Milk Industry & Trading Company Tbk, PT Tunas Baru lampung Tbk, PT Siantar Top Tbk, PT Sinar Mas Argo Resources and Technology Tbk, PT Sekar Laut Tbk, PT Pioneerindo Gourmet International Tbk, PT Prasidha Aneka Niaga TBk, PT Mayora Indah Tbk, PT Aqua Golden Missisipi Tbk, PT Cahaya Kalbar Tbk.  Hubungan antara rasio keuangan terhadap persentase keuntungan pada perusahaan manufaktur dalam penelitian in berupa model regresi linear berganda yang dipengaruhi oleh rasio keuangan berupa PER, LR, GPM, ITO dan ROI dengan keakuratan model sebesar 60.8 persen. Kata Kunci: Perusahaan Manufaktur, Persentase Keuntungan, Rasio Keuangan, Model Regresi

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