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 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 Analysis of Financial Performance In Company PT. Indofood Sukses Makmur Tbk. Based On Ratio Analysis Liquidity and Profitability Period 2015-2019.

2020 ◽  
Vol 1 (5) ◽  
pp. 260-265
Author(s):  
Yasinta Asiani ◽  
Setyo Riyanto
Keyword(s):  
Stock Exchange ◽  
Descriptive Analysis ◽  
Good Condition ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Condition ◽  
Financial Ratio Analysis ◽  
Profitability Ratios

The industry is one sector that has an important role in the development of a country. One of them is an industry in Indonesia, and its products that are in great demand are consumer goods with specifications of food products and household goods. An assessment of a company's financial level can be done by analyzing the company's financial statements. The financial statements used are the balance sheet and income statement from 2015 to 2019. To find out whether the company's financial condition is in good condition, various analyzes can be performed. One analysis that can be used to determine the company's financial situation is financial ratio analysis. The purpose of this study is to assess the company's performance by using the financial ratio analysis of PT Indofood Sukses Makmur, Tbk on the Indonesia Stock Exchange. This research was conducted by conducting documentation techniques with data obtained from the financial statements of PT Indofood Sukses Makmur. Then analyzed using financial statement analysis consisting of liquidity ratios and profitability ratios. The analytical method used is a descriptive analysis using the measurement of liquidity ratios and profitability. Based on the calculation of ratio analysis from PT Indofood Sukses Makmur, the liquidity ratio has increased every year so that the company's condition can be categorized quite well. Whereas, based on profitability ratios, it shows an increasing number from year to year so that it can be said the state of the company is in a good position.

ANALISIS RASIO KEUANGAN PADA PT SRI REJEKI ISMAN TBK TAHUN 2015 – 2017

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Chika Yunita Putri ◽  
Sri Hartono ◽  
Ida Aryati
Keyword(s):  
Good Condition ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Company Value ◽  
Financial Ratio Analysis ◽  
Inventory Turnover ◽  
Quantitative Descriptive ◽  
Solvency Ratio ◽  
Descriptive Method

Analyzing financial statements can help stakeholders choose and evaluate information about the condition of the company. Financial ratio analysis can be compared using financial statements for at least the last 2 (two) years. The purpose of this study is to determine the level of liquidity ratio, solvency, profitability and activity at PT Sri Rejeki Isman Tbk in 2015 – 2017. This study uses a quantitative descriptive method and uses techniques of liquidity ratio analysis, solvability, profitability and activity. The results of this study are the liquidity ratios of 2015 – 2017 each always increasing and the company is in good condition. Solvability ratios during 2015 – 2017 always increase and the company is in good condition, even though in DER 2015 and 2016 the company is in a bad condition. The profitability ratio of 2015 – 2017 always increases and the company is said to be in good condition. While the activity ratios of 2015 – 2017 always increase but the company is said to be less good, but the inventory turnover in 2015 and 2016 and the total assets turnover in 2015 is said to be good Overall data analysis of the four ratios shows the growth of company value every year, namely 2015 – 2017 always increases and the company tends to be in good condition. This means that indirectly PT Sri Rejeki Isman Tbk (Sritex) has no financial problems. Keyword : liquidity ratio, solvency ratio, profitability ratio, activity ratio

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.

scholarly journals Ratio Analysis to Measuring Financial Performance of PT. Indosat Tbk. Listed in IDX (Period 2015-2018)

2019 ◽  
Vol 2 (2) ◽  
pp. 105-114
Author(s):  
Eva Putri Priari ◽  
Ani Wulandari
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Health Assessment ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Analytical Tools ◽  
Solvency Ratio ◽  
Qualitative Measurements

A company's health assessment can be done by analyzing the financial statements to Determine the performance of its finances. One of the analytical tools that can be used is the analysis of financial ratios. This research aims to analyze the financial performance of PT. Indosat Tbk. Is reviewed restaurants from the financial ratio analysis. The methods used are the data analysis using descriptive qualitative measurements liquidity ratio, solvency, profitability, and activity. The results Showed that the financial performance of PT. Indosat Tbk. Based on the overall liquidity ratio of the company in a good condition (liquid). The overall solvency ratio of the company is said to be solvable or in good condition to guarantee its debts. The company's profitability ratio is at a less than good position (inefficient). While at the ratio of its activity the company is said to be less efficient.

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 Budget Kas Dalam Meningkatkan Likuiditas dan Profitabilitas Perusahaan

2019 ◽  
Vol 26 (02) ◽  
pp. 122
Author(s):  
Lydia Resti Elaksmi ◽  
Darti Djuharni
Keyword(s):  
Research Method ◽  
Case Study Research ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Report ◽  
Financial Ratio Analysis ◽  
Income Statement

The purpose of the study  to find out how the cash budget implementation at metal company UD Lancar Jaya, Tulungagung in increasing liquidity and profitability. The research method used is case study research. The researcher conducts financial ratio analysis consisting of analysis of liquidity and profitability through financial statements, namely the income statement and balance sheet for 2015-2017 and prepares financial report projections in 2018. The analysis shows that the company faces the problem that is  using inefficient funds

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 Analisis Kinerja Keuangan PT. Industri Jamu dan Farmasi Sido Muncul Tbk

2021 ◽  
Vol 1 (1) ◽  
pp. 37-50
Author(s):  
Tiara Widya Antiksari
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Good Condition ◽  
Ratio Analysis ◽  
Debt Ratio ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Asset Turnover ◽  
Equity Ratio

Corona virus has an impact on all sectors of the company, so companies must have effecient financial performance to be considered as a healty company. This study aims to analyze the financial performance of PT. Industri Jamu dan Farmasi Sido Muncul Tbk in year of 2016 to 2020 by using financial ratio analysis. This study uses the financial statement data 2020 and four financial ratio to make it more complete than previous studies. The research method which has been used to measure the financial performance at PT. Industri Jamu dan Farmasi Sido Muncul Tbk the financial ratio analysis which consists of liquidity ratio, solvability ratio, activity ratio and profitability ratio. The result of this research is based on the liquidity ratio which is proxy by current ratio and cash ratio, it has been found that the condition of the financial performance of the company is liquid. Solvability ratio which is proxy by debt ratio and debt to total equity ratio, it has been found that the condition of the financial performance of the company is good. Activity ratio which is proxy by fixed assets turnover and total assets turnover, it has been found that the condition of financial performance of the company is less efficient. The profitability ratio which is proxy by return on assets is good and return on invesment is less good. The ratio that indicates a good condition is liquidity ratio and solvability ratio.Virus corona berdampak pada semua sektor perusahaan, sehingga perusahaan harus memiliki kinerja keuangan yang efisien agar dapat dinilai sebagai perusahaan yang sehat. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Industri Jamu dan Farmasi Sido Muncul Tbk pada tahun 2016 hingga 2020 menggunakan analisis rasio keuangan. Penelitian ini menggunakan data laporan keuangan tahun 2020 dan dianalisis menggunakan empat rasio keuangan agar penelitian ini lebih lengkap dari penelitian sebelumnya. Metode penelitian yang digunakan untuk mengukur kinerja keuangan pada PT. Industri Jamu dan Farmasi Sido Muncul Tbk merupakan analisis rasio keuangan yang terdiri dari rasio likuiditas, rasio solvabilitas, rasio aktivitas dan rasio profitabilitas. Hasil penelitian ini berdasarkan rasio likuiditas yang diproksikan dengan current ratio dan cash ratio diketahui kondisi kinerja keuangan perusahaan dalam keadaan likuid. Rasio solvabilitas yang diproksikan dengan debt ratio dan debt to total equity ratio diketahui bahwa kondisi kinerja keuangan perusahaan dalam keadaan baik. Rasio aktivitas yang diproksikan dengan fixed asset turnover dan total asset turnover, bahwa kondisi kinerja keuangan perusahaan kurang efisien. Rasio profitabilitas yang diproksikan dengan return on asset baik dan return on invesment kurang baik. Rasio yang menunjukan indikasi yang bagus adalah rasio likuiditas dan rasio solvabilitas.

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