scholarly journals PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
A.Yuliatma Hidayat ◽  
Indianik Aminah ◽  
Novitasari Novitasari
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Analysis Method ◽  
System Method ◽  
Net Profit ◽  
Asset Turnover

PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAANTELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018 A.Yuliatma Hidayat [email protected] Indianik Aminah [email protected] Novitasari [email protected] Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThe  purpose  of  this  research  is  to  find  out  how  the  financial  performance  of  PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk and PT Smartfren Telecom Tbk by using the Du Pont System Method. Data analysis method used in this research is Du Pont System Method. The variables used in this study are Total Asset Turnover (TATO), Net Profit Margin (NPM), and Return on Investment (ROI). The data used are secondary data in the form of company financial statements. The results showed that PT Telekomunikasi Indonesia Tbk has a very good financial performance where all variables are above the industry average. PT XL Axiata Tbk has a fairly good financial performance because only the Net Profit Margin variable is above the industry average. PT Indosat has a relatively good financial performance where only the Total Asset Turnover variable is above the industry average. PT Smartfren Telecom Tbk has poor financial performance because all variables are below the industry average. Keywords: Du Pont System, Return On Investment, Net Profit Margin, Total Asset Turnover ABSTRAKTujuan Penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan perusahaan PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk dan PT Smartfren Telecom Tbkdengan menggunakan Metode Du Pont System. Metode analisis data yang digunakan dalam penelitian ini adalah Metode Du Pont System. Variabel yang digunakan dalam penelitian ini adalah Total Asset Turnover (TATO), Net Profit Margin (NPM), dan Return On Investment (ROI). Data yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa PT Telekomunikasi Indonesia Tbk memiliki kinerja keuangan yang sangat baik dimana semua variabel berada diatas rata-rata industri. PT XL Axiata Tbk memiliki kinerja keuangan yang cukup baik karena hanya variabel Net Profit Margin yang berada diatas rata-rata industri. PT Indosat tbk memiliki kinerja keuangan yang cukup baik dimana hanya variabel Total Asset Turnover yang berada diatas rata-rata industri. PT Smartfren Telecom Tbk memiliki kinerja keuangan yang tidak baik karena semua variabel berada dibawah rata-rata industri. Kata kunci: Du Pont System, Return on Investment, Net Profit Margin, Total Asset Turnover

scholarly journals PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018

account ◽  
2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Yuliatma Hidayat ◽  
Indianik Aminah ◽  
Novitasari Novitasari
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Return On Investment ◽  
Secondary Data ◽  
Profit Margin ◽  
Total Asset ◽  
Analysis Method ◽  
System Method ◽  
Net Profit ◽  
Asset Turnover

PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSAEFEK INDONESIA PERIODE TAHUN 2014 - 2018  A.Yuliatma Hidayat [email protected] Indianik [email protected]@gmail.comProgram Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta   ABSTRACT The purpose of this research is to find out how the financial performance of PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk and PT Smartfren Telecom Tbk byusing the Du Pont System Method. Data analysis method used in this research is Du Pont SystemMethod. The variables used in this study are Total Asset Turnover (TATO), Net Profit Margin (NPM),and Return On Investment (ROI). The data used are secondary data in the form of company financialstatements. The results showed that PT Telekomunikasi Indonesia Tbk has a very good financialperformance where all variables are above the industry average. PT XL Axiata Tbk has a fairly goodfinancial performance because only the Net Profit Margin variable is above the industry average. PTIndosat has a relatively good financial performance where only the Total Asset Turnover variable isabove the industry average. PT Smartfren Telecom Tbk has poor financial performance because allvariables are below the industry average.  Keywords: Du Pont System, Return On Investment, Net Profit Margin, Total Asset Turnover ABSTRAKTujuan Penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan perusahaan PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk dan PT Smartfren Telecom Tbkdengan menggunakan Metode Du Pont System. Metode analisis data yang digunakan dalampenelitian ini adalah Metode Du Pont System. Variabel yang digunakan dalam penelitian ini adalahTotal Asset Turnover (TATO), Net Profit Margin (NPM), dan Return On Investment (ROI). Data yangdigunakan merupakan data sekunder berupa laporan keuangan perusahaan. Hasil penelitianmenunjukkan bahwa PT Telekomunikasi Indonesia Tbk memiliki kinerja keuangan yang sangat baikdimana semua variabel berada diatas rata-rata industri. PT XL Axiata Tbk memiliki kinerja keuanganyang cukup baik karena hanya variabel Net Profit Margin yang berada diatas rata-rata industri. PTIndosat tbk memiliki kinerja keuangan yang cukup baik dimana hanya variabel Total Asset Turnoveryang berada diatas rata-rata industri. PT Smartfren Telecom Tbk memiliki kinerja keuangan yangtidak baik karena semua variabel berada dibawah rata-rata industri.  Kata kunci: Du Pont System, Return On Investment, Net Profit Margin, Total Asset Turnover.

scholarly journals COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE PT KALBE FARMA, Tbk. AND PT KIMIA FARMA (Persero) Tbk USING DU PONT SYSTEM IN 2012-2014

AdBispreneur ◽  
2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Nenden Kostini ◽  
Ratna Meisa Dai ◽  
Dinda Rizki Oktaviani
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Net Profit ◽  
Asset Turnover ◽  
Using Data

ABSTRACTThis study aimed to compare the financial performance of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk using du Pont system in 2012 until 2014. The company's financial performance seen from a return on investment along with its constituent components consisting of total assets turnover and net profit margin. The method used in this study is a comparative quantitative approach using data from the financial statements of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk years 2012-2014 which includes the balance sheet and profit and loss. The processed data is secondary data. Data were analyzed using analysis du pont system. The results showed that the financial performance of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk in 2010 and 2012 continued to decline. Return on investment of PT Kalbe Farma Tbk above - average industry return on investment while PT Kimia Farma Tbk is below average - average industry. PT Kalbe Farma Tbk have better financial performance of PT Kimia Farma (Persero) Tbk.Keywords: Financial performance, return on investment (ROI), total asset turnover, net                    profit margin, du pont system  ANALISIS PERBANDINGAN KINERJA KEUANGAN PT KALBE FARMA TBK DAN PT KIMIA FARMA PERSERO (TBK) DENGAN MENGGUNAKAN METODE DU PONT SISTEM TAHUN 2012 – 2014ABSTRAKPenelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk dengan menggunakan du pont system tahun 2012 hingga 2014. Kinerja keuangan perusahaan dilihat dari return on investment beserta komponen penyusunnya yang terdiri dari total assets turnover dan net profit margin.  Metode yang digunakan dalam penelitian ini adalah komparatif dengan  pendekatan kuantitatif dengan menggunakan data laporan keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk tahun 2012 - 2014 yang meliputi laporan neraca dan laba rugi. Data yang diolah merupakan data skunder. Teknik analisis data menggunakan analisis du pont system.  Hasil penelitian menunjukan bahwa kinerja keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk tahun 2010 hingga 2012 terus mengalami penurunan. Return on investment PT Kalbe Farma Tbk diatas rata - rata industri sedangkan return on investment PT Kimia Farma Tbk berada dibawah rata – rata industri. PT Kalbe Farma Tbk memiliki kinerja keuangan yang lebih baik dari pada PT Kimia Farma (Persero) Tbk.Kata kunci: Kinerja keuangan, return on investment (ROI), total asset turnover, net profit margin,                   du pont system

scholarly journals Analisis Kinerja Keuangan Bank Syariah Dengan Metode DuPont System Pada PT. Bank BRI Syariah Periode 2016-2019

2021 ◽  
Vol 5 (2) ◽  
pp. 202-216
Author(s):  
Dewi Nurapiah ◽  
Moch. Cahyo Sucipto ◽  
Eka Ahadiyat Suryana
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
System Method ◽  
Net Profit ◽  
System Calculation ◽  
And Performance ◽  
Quantitative Descriptive

It is very important to measure financial performance by digging up more information contained in financial statements, financial statements are the end result of the accounting process, which must provide useful information for decision making by various parties. This study aims to obtain an overview of the company's financial performance by applying the DuPont System method. In addition, this analysis can evaluate changes in company conditions and performance, whether there is an increase or decrease or both. The variables used in the DuPont System calculation are Return On Investment, Total Asset Turnover, and Net Profit Margin. The method used in this study is quantitative descriptive, the source of the data needed in this study is secondary data, the data used in this study are data published by BRI Syariah Bank and BRI Syariah Bank publication reports that exist at the Service Authority. Finance (OJK). The results of this study indicate that the performance of BRISyariah fluctuates every year. Where tends to decrease at the level of Net Profit Margin, Total Assets Turnover, and Return On Investment. The highest Net Profit Margin for five years occurred in 2016 at 6.16% and the lowest occurred in 2019 at 2.04%. The largest Total Assets Turnover was 0.10 times in 2016 and the lowest was 0.08 times in 2019. The highest Return On Investment was 0.16% in 2016 and the lowest was 0.17% in 2019. This shows that the performance of BRI Syariah Bank in generating profits is said to be poor because it tends to decrease every year, even though the level of the DuPont System at BRI Syariah Banks has fluctuated, but it is still said to be positive due to the determination of the DuPont Syatem level criteria, namely the ROI of BRI Syariah Banks is still quite healthy.

ANALISIS EFISIENSI KINERJA PERUSAHAAN MELALUI PENDEKATAN SISTEM DU PONT PADA PT HM SAMPOERNA TBK

2015 ◽  
Vol 13 (2) ◽  
pp. 37
Author(s):  
Rangga Rudvi Harditama ◽  
Elok Sri Utami ◽  
Ana Mufidah
Keyword(s):  
Financial Performance ◽  
Key Words ◽  
Return On Investment ◽  
Profit Margin ◽  
Total Asset ◽  
Analysis Technique ◽  
Net Profit ◽  
Asset Turnover

This study analyze about financial performance of the company with Dupont system. The object of the research is PT HM Sampoerna Tbk . PT HM Sampoerna Tbk is one of the leading cigarette manufacturer in Indonesia. The result of this research will be comparing with the industry average. From this research will be knowing the position of the company is below, same as or above of the industry average. The analysis technique used is du pont system and compared with the industry average, with the following steps: 1) Net Profit Margin (NPM), 2) Total Asset Turnover (TATO), 3) Return On Investment (ROI) . Key Words : Sistem Dupont, Net Profit Margin (NPM), Total Asset Turnover (TATO), Return On Investment

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 Kelayakan Pembelian Saham PT Wijaya Karya (Persero), Tbk (WIKA) (Telah dipresentasikan pada The 4th National Investment Day Stock Analysis Competition)

2019 ◽  
pp. 170-177
Author(s):  
Lufthia Sevriana ◽  
Tia Yuliawati ◽  
Ferry Tri Mulyana ◽  
Iqbal Abdul Rahman ◽  
Fadhlani Kalia
Keyword(s):  
Secondary Data ◽  
Initial Position ◽  
Profit Margin ◽  
Total Asset ◽  
Positive Trend ◽  
Net Profit ◽  
Asset Turnover ◽  
National Investment ◽  
Near Future

ABSTRACT The Infrastructure Sector is one of the sectors that is the priority of the current government's attention. WIKA's shares as one of the BUMNs in Indonesia are in great demand for investors. From the results of the analysis using secondary data and descriptive methods, we recommend prospective investors to INVEST in PT WIKA's shares because the final results of various financial ratios show a positive trend and benefit investors. Solvability ratio (Debt to Total Asset Ratio) shows an upward trend which means the company is able to pay off long-term debt. The Activity Ratio (Asset Turnover Ratio) in the last few years shows that the trend is above the initial position, meaning that the company is able to manage assets well so that it generates revenue. The Net Profit Margin shows a downward trend due to several large development projects that have not been completed in the near future. Lastly, the Market Ratio (Earning Per Share) shows an increasing trend from the beginning, meaning that the longer it is kept, Every sheet of WIKA shares gives benefits to its owner.ABSTRAK Sektor Infrastruktur merupakan salah satu sektor yang menjadi prioritas perhatian pemerintahan saat ini. Saham WIKA sebagai salah satu BUMN di Indonesia banyak diminati untuk dibeli oleh investor. Dari hasil analisis menggunakan data sekunder dan metode deskriptif, kami merekomendasikan calon investor untuk BERINVESTASI pada saham PT WIKA dikarenakan hasil akhir dari berbagai rasio keuangan menunjukkan trend yang positif dan menguntungkan investor. Rasio Solvabilitas (Debt to Total Asset Ratio) menunjukkan trend meningkat yang artinya perusahaan mampu melunasi hutang jangka panjang. Rasio Aktivitas (Rasio Perputaran Aktiva) pada beberapa tahun terakhir menunjukkan trend berada di atas posisi awal artinya perusahaan mampu mengelola asset dengan baik sehingga menghasilkan pendapatan. Rasio Profitabilitas yang (Net Profit Margin) menunjukkan trend menurun dikarenakan beberapa proyek pembangunan besar yang belum rampung dalam waktu dekat. Terakhir, Rasio Pasar (Earning Per Share) menunjukkan trend peningkatan dari sejak awal, artinya semakin lama disimpan, Setiap lembar saham WIKA memberi keuntungan bagi pemiliknya.

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 PERKEMBANGAN KINERJA KEUANGAN PADA PT UNITED TRACTORS TBK

2020 ◽  
Vol 5 (2) ◽  
pp. 156
Author(s):  
Asmawati Asmawati
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Research Subject ◽  
Current Ratio ◽  
Return On Equity ◽  
Profitability Analysis ◽  
Net Profit ◽  
Equity Ratio

This research purpose to know the development of financial performance at PT United Tractors Tbk 2015 - 2017. PT United Tractor Tbk research subject. The data used  data sekunder that the financial statements of PT United Tractors Tbk 2015-2017 . The analysis used Current Ratio (CR), Qui k Ratio (QR) , Debt to total asset ratio (DAR), Debt to equity ratio (DER), Net Profit Margin (NPM), Return on Total Assets ratio (ROA) , Return On Equity (ROE) Ratio . The results of the analysis of the development of PT United Tractors Tbk's financial performance from 2015 - 2017 show that liquidity is included in the liquid category. Solvability Analysis is categorized as solvable while for Profitability analysis with very efficient conditions.

scholarly journals ANALISIS RENTABILITAS PADA INDUSTRI PERHOTELAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 15 (2) ◽  
pp. 62
Author(s):  
Vidya Akandji ◽  
Jantje J. Tinangon ◽  
Winston Pontoh
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Profit Margin ◽  
Financial Statement ◽  
Analysis Method ◽  
Business Negotiation ◽  
Net Profit ◽  
Quantitative Analysis Method ◽  
Good Standard

As business increasingly global, financial statements are more important than ever before. As a basis of competitive analysis, credit decisions, business negotiation and legal entity control. For investor or potential investor, it would be better to analyse the company’s financial performace first. In assessing the company’s financial performance, one of the indicators that mostly used is accounting investment in the form of a company’s financial satatement. This study was conducted in the hospitality industry listed on the stock exchange with aim to analyse financial statement in assessing the company’s financial performance. The analytical method used in this study is a quantitative analysis method. From the financial statement there is an analysis of profitability to be able to predict the condition of the company’s in the future. The results of profitability ratio which consist of profit margin, gross profit margin, net profit margin, ROI, and ROA show that ability of the company to get profits from all sources have varies performances. There are companies which have good, standard and poor performances.

scholarly journals Pengukuran Kinerja Keuangan PT Bank Panin Dubai Syariah Tbk Menggunakan Model Analisis DuPont System

Telaah Bisnis ◽  
2021 ◽  
Vol 21 (1) ◽  
pp. 47
Author(s):  
Evan Stiawan ◽  
Vivi Esty Magfiroh
Keyword(s):  
Return On Investment ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Return On Equity ◽  
Analysis Techniques ◽  
Significant Difference ◽  
Net Profit ◽  
Asset Turnover ◽  
Secondary Data Sources

The purpose of this study is to study and compare financials for each financial period for three periods from PT Bank Panin Dubai Syariah Tbk. Period 2016-2018. The company’s financial performance uses Return on Equity (ROE), Return on Investment (ROI), Total Asset Turnover (TAT), and Net Profit Margin (NPM). This study uses a comparative quantitative method using secondary data sources, namely the source of PT Bank Panin Dubai Syariah Tbk’s financial reports since 2009. The research sample consisted of 12 financial statements selected by purposive sampling with a total of 48 data, and data analysis techniques using Two Ways ANOVA. The analysis showed a significant difference between finances based on the category of financial ratios over the three periods known from the significant value of 0,000<0.05.

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