scholarly journals ANALISIS LAPORAN KEUANGAN PT. SMARTFREN TELECOM TBK PRA DAN PASCA AKUISISI

2013 ◽  
Vol 2 (1) ◽  
pp. 104
Author(s):  
Stevani Fransy Gillis Kaparang ◽  
Agus Tony Poputra
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Positive Impact ◽  
Rapid Development ◽  
Secondary Data ◽  
Financial Ratio ◽  
Leverage Ratio ◽  
Financial Ratio Analysis ◽  
Management Ratio ◽  
Assets Management

The rapid development of telecomunications industry has changed people’s views of the services communications. This is challenge for telecommunication providers so they must perform a variety ways that makes their company still exist in this industry. One way to do is by restructuring through acquisitions.This research aims is to analyzing the financial performance of PT. Smartfren Telecom Tbk pre and post acquisition. Data used in this research is secondary data that the company’s financial statement in 2010-2011. Method of analysis used in is financial ratio analysis such as liquidity ratio, leverage ratio, asset management ratio, and profitability ratio.The research find that financial performance of PT. Smartfren Telecom Tbk shows the positive impact that can be seen from:  ( i )  level of liquidity and profitability has improved to the post acquisition,  ( ii )  level of leverage has improved because until 2011 experienced a significant decline,  ( iii )  level of assets management is not good because it has decreased in 2011. Thus it can be concluded that the decision to carry out the acquisition demonstrate a positive impact for the company.Keywords: pre and post acquisiton, financial performance analysis, liquidity ratio, leverage ratio, assets management ratio, profitability ratio.

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

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

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN MENGGUNAKAN METODE CAMEL PADA BANK BRI DAN BANK BNI PERIODE 2011-2015

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Angelita Chyntia Kalendesang ◽  
Sifrid S. Pangemanan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Asset Management ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Fiscal Year ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Public Banks ◽  
Object Of Study

Bank as an intermediary institutions play a very important role in a country's economy. Therefore, the existence of a healthy bank is necessary, in order to achieve that goals banks have to be very careful in running their business and they also need special supervision include control from government through Central Bank which is known as Bank Indonesia. This research aims to examine and analyze the Assessment of the level of health of Commercial Bank, based on Bank Indonesia Regulation No. 13/1 / PBI / 2011, by using CAMEL (Capital, Asset, Management, Earnings, Liquidity) as its benchmarking tools. The ratio used includes financial ratio analysis such as CAR, KAP, NPM, ROA, BOPO and LDR. The object of study includes government-owned public banks listed on the IDX representing the entire population, but samples only taken from the financial statements of Bank BRI and Bank BNI during fiscal year 2011-2015, through research method of comparison of descriptive analysis to financial performance at both Bank (BRI & BNI), it can be concluded whether both of them are in the predicate healthy, healthy enough, less healthy or unhealthy. The results showed that both banks are equally healthy, while BRI have had better improvement of financial performance compared to BNI.Key words : Financial Performance, Financial Ratio, CAMEL Method, Commercial Bank Health.

scholarly journals RASIO KEUANGAN UNTUK MENGUKUR KINERJA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Arniyatun Febi Hastuti ◽  
Istiatin Istiatin ◽  
Fithri Setya Marwati
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Poor Performance ◽  
Business World ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Solvency Ratio

Competition in the business world is increasingly competitive, so that companies are required to be able to control business activities better than competing companies. The purpose of this study is to determine the financial performance of telecommunications companies listed on the Indonesia Stock Exchange in terms of financial ratio analysis. The financial ratios used are liquidity ratios, solvability ratio, and profitability ratio. This type of research is qualitative and quantitative research. The research data used is secondary data obtained from the Indonesia Stock Exchange. The results of this study can be seen from the calculation of the liquidity ratio, solvency ratio, and profitability ratio at PT Indosat Tbk, PT XL Axiata Tbk, and PT Smartfren Tbk from 2017-2019 showing poor performance, while the solvency ratio and Net Profit Margin at PT Telekomunikasi Indonesia Tbk is already in good condition. Keywords: Financial Performance; Liquidity; Solvability; 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 FAKTOR-FAKTOR PENILAIAN KINERJA KEUANGAN PADA PT. SINAR RODA UTAMA

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.

scholarly journals Analysis of Short Term Financial Performance: A Case Study of an Energy Service Provider

2019 ◽  
Vol 2 (2) ◽  
pp. 113-122
Author(s):  
Jan Horas Veryady Purba ◽  
Muhammad Rayno Septian
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Swot Analysis ◽  
Oil And Gas ◽  
Company Performance ◽  
Short Term ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Comprehensive Picture ◽  
Energy Service

Objective – This study aims to analyze the short-term financial performance of an energy service company, and compared to companies in the oil and gas mining sub-sector. The results of this study indicate the profit and loss, asset management, and profitability of the company in the last 5 years. Design/methodology – The method used is descriptive method and quantitative method. The period of analysis of financial statement data is 2013-2017. This study uses (1) trend analysis to see a comprehensive picture of the company (2) financial ratio analysis to see company performance (3) comparative analysis comparing company financial statements with similar industries (4) SWOT analysis to determine strengths, weaknesses, opportunities, and threats and strategies needed by the company. Results – The Cost of Goods per Sales ratio tends to decrease, so sales decline. The company's EBIT trends are relatively smaller than the industry average. This reflects that the sampled company has not maximized the company's EBIT. The company has tried to maximize gross profit and with good asset management will have an impact on increasing profitability in the future. 

Analisis Kinerja Keuangan Unit Pengelola Kegiatan (UPK) Simpan Pinjam Perempuan (SPP) Kecamatan Siulak Kabupaten Kerinci

2021 ◽  
Vol 2 (2) ◽  
pp. 114-120
Author(s):  
Zachari Abdallah
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Health Assessment ◽  
Secondary Data ◽  
Poor Performance ◽  
Financial Statements ◽  
Financial Health ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Savings And Loan

This study aims to assess and analyze the financial performance of the women's savings and loan activity management unit (UPK-SPP), Siulak District, Kerinci Regency. The assessment of financial performance consists of two aspects, namely financial and loan management. This study uses secondary data derived from the financial statements of UPK SPP, Siulak District, Kerinci Regency, in the form of UPK income statements and other related reports from 2014 to 2018. The data were analyzed using the financial ratio analysis approach. The results showed that the financial performance of UPK SPP, Siulak District, Kerinci Regency, seen from the aspect of financial management from 2014 to 2018 ranging from 17.77% to 21.15% was included in the category of poor performance, while the financial performance of UPK SPP Siulak District, Kerinci Regency seen from the aspect of loan management from 2014 to 2018 ranged from interval 1.92%-2.52% is in the category of poor performance.. The results of the UPK SPP financial health assessment in Siulak District, Kerinci Regency from 2014 to 2018 were 61.66, including the adequate category.  

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PT. BANK BRI DAN PT. BANK MANDIRI PERIODE TAHUN 2010-2014 DENGAN MENGGUNAKAN RASIO KEUANGAN

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Sindie Margaretha Loupatty ◽  
Sifrid S. Pangemanan ◽  
Heince R. N. Wokas
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Independent Analysis ◽  
A Company

Company's financial performance can be seen from the aspect of financial ratios, such as LDR, CAR, ROA and ROE. 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 determine the differences in financial performance of PT. Bank BRI Tbk (Bank BRI) and PT. Bank Mandiri Tbk (Bank Mandiri) by using financial ratio analysis. This research has used Independent analysis method of sample t-test. This research uses secondary data from Indonesia Stock Exchange. The result of the research shows that there are significant differences in financial performance between Bank BRI and Bank Mandiri. Suggestions for the Management should better improve the financial performance in order to attract the attention of investors, so as to maintain its predicate as a bank that has the greatest asset in Indonesia.Keywords : : LDR, CAR, ROA, and ROE

scholarly journals Analisis Rasio Keuangan Daerah untuk Menilai Kinerja Keuangan Pemerintah Daerah Kepulauan Meranti

2019 ◽  
Vol 7 (2) ◽  
pp. 147
Author(s):  
Novira Sartika
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Fiscal Year ◽  
Regional Government ◽  
Financial Efficiency ◽  
Financial Ratio ◽  
Average Ratio ◽  
Financial Ratio Analysis ◽  
Quantitative Descriptive

This study aims to determine the financial performance of the Kepulauan Meranti Regency Government for the 2012-2016 fiscal year measured by financial ratio analysis. This research method is quantitative descriptive. The data are secondary data in the form of Budget Realization Report (LRA) for the 2012-2016 fiscal year. The analysis shows that the financial performance of the Kepulauan Meranti Regency Government measured by ratio of regional financial efficiency shows efficient with an average ratio of 72,84%. Then when measured by ratio of regional financial independence shows very low with an average ratio of 3,45%. Furthermore, if measured by ratio of the effectiveness of Own-Source Revenue (PAD) shows effective with an average ratio of 103,65%. When observed by degree of decentralization ratio shows average ratio 3,31%. The Last, measured from the equivalent ratio, especially the ratio of operating expenditure shows average ratio 74,14% and capital expenditure 21,80%. We conclude that the financial performance of the Kepulauan Meranti Regency Government is has been quite efficient in managing its finances because it has been able to reduce the amount of regional expenditure that does not exceed regional income. This is seen from the average ratio of regional financial efficiency of 72.84%. In addition, the Regional Government has been effective in managing PAD. This is evident from the average PAD effectiveness ratio of 103.65%. This shows that the acceptance of PAD has been said to be quite good and in accordance with the targeted.

scholarly journals Analisa Kinerja Keuangan Pada Pt. Astra International Tbk Periode 2012-2017 Dari Sudut Pandang Analisis Rasio Keuangan Dan Metode Du Pont

2019 ◽  
Vol 2 (6) ◽  
Author(s):  
Roben Wijaya
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Continuous Increase ◽  
Financial Ratio ◽  
Management Efficiency ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Asset Turnover

This study aims  to analyze and measure financial performance of PT. Astra International Tbk. using financial ratio analysis and du pont analysis. In conducting the research, data taken from company financial statement from 2012 until 2017. From financial ratio analysis, in liquidity ratio, capital structure ratio, asset management efficiency ratio, profitability ratio and market value ratio indicated if the company has increased every year. From du pont analysis show a continuous increase in Net Profit Margin and Total Asset Turnover every year. This increase is a positive increase so that the financial performance of PT. Astra International in the 2012-2017 period had declined but began to improve starting in 2016 because starting in 2016, the company could manage assets well and efficiently.

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