scholarly journals The Role of Ratio Profits as the Improvement of Realization of KPR BTN Credit in PT. BTN (Persero) Tbk.

2018 ◽  
Vol 2 (1) ◽  
pp. 31
Author(s):  
Achmad Fauzi
Keyword(s):  
Financial Statements ◽  
Net Income ◽  
Operational Cost ◽  
Return On Equity ◽  
Net Interest Margin ◽  
Net Profit ◽  
Equity Ratio ◽  
Interest Margin

Mortgages are used as credit services provided by banks to customers who want a special loan to meet the needs in the construction of houses or home renovations that must be in accordance with the procedures that have been specified as a condition of completeness of KPR. Data collection methods in the preparation of this research is a qualitative research method with one case study in calculating the profit generated by Bank BTN (Bank Tabungan Negara) can be calculated by using the ratio. One of the ratios used is the profitability ratio. In the ratio of profitability, there are ratios such as: ROA (Return On Asset), ROE (Return On Equity), NIM (Net Interest Margin), and BOPO (Operational Cost). To find out the ROA (Return On Asset) ratio, net income after tax and income is required. As for calculating ROE (Return On Equity) ratio required net income after interest and taxes and capital. And for NIM (Net Interest Margin) ratio required total net profit after tax and income, while BOPO (Operational Cost) required operational and operational income. Analysis of financial statements is very important to do because at this stage the financial statements that have been calculated on the ratio already described, the ratio results obtained by PT. Bank BTN (Bank Tabungan Negara) may be decided to comply with the provisions of the BI standard provisions.

scholarly journals Pengaruh Laba Bersih dan Debt to Equity Ratio terhadap Dividen pada PT. Adaro Energy Tbk 2010 - 2017

2019 ◽  
Vol 3 (2) ◽  
pp. 80-84
Author(s):  
Septi Utami ◽  
Nor Norisanti ◽  
Faizal Mulya Z
Keyword(s):  
Correlation Coefficient ◽  
Financial Statements ◽  
Multiple Correlation Coefficient ◽  
Debt Ratio ◽  
Net Income ◽  
Multiple Correlation ◽  
Net Profit ◽  
Equity Ratio ◽  
R Value ◽  
Moderate Relationship

The purpose of this study was to study the effect of net income and the Debt Ratio on Equity to Dividends at PT. Adaro Energy Tbk 2010-2017. The technique used in this study was purposive sampling. The population used in this study is the financial statements of PT. Adaro Energy Tbk, which is listed on the IDX. And the sample from financial statements is available for 32 periods (quarterly). The results of the determination coefficient test (R2) of 0.253 can be interpreted that the effect of Net Profit and Debt To Equity Ratio to Dividend is 25.3%. The remaining 74.4% is influenced by other factors not explained in this study. Based on the multiple correlation coefficient test seen from the R value of 0.503, indicating that there is a moderate relationship between Net Profit and Debt To Equity Ratio with Dividends. Based on the F test the probability value sig. 0.015 <0.05 which means that together the value of Net Profit (X1) and Debt To Equity Ratio (X2) have a significant effect on dividends (Y). Based on the t test shows that Net Profit (X1) does not significantly influence dividend (Y), Debt To Equity Ratio (X2) does not significantly influence dividend (Y).

scholarly journals Analisis Rasio Keuangan Sebagai Tolok Ukur Kinerja Keuangan Badan Usaha Milik Desa (Bumdes) Arum Dalu Ngabar

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Govindha Zahra Maharyani ◽  
Dwiati Marsiwi ◽  
Titin Eka Ardiana
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Profit Margin ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Average Value ◽  
Net Profit ◽  
Equity Ratio ◽  
The Republic

BUMDes is a new line of business that is being promoted by the Government of the Republic of Indonesia. Establishment of BUMDes is intended to realize the Autonomous Village program. This study aims to determine the financial performance of BUMDes Arum Dalu Ngabar from 2015 to 2018. The assessment indicators are using Current Ratio, Debt to Equity Ratio, Return on Equity, Total Assets Turn Over, Net Profit Margin, and Return on Assets. The population in this study is all financial statements belonging to BUMDes Arum Dalu in 2015-2018. The sample used is the Arum Dalu BUMDes financial statements in 2015-2018. The data used are secondary data and data collection techniques by obtaining documents through other people. The data analysis technique in this study is the analysis of financial ratios. This study shows the results that the current ratio assessment is categorized Very Poor, with an average value of 2.492%. Debt to equity ratio is categorized Very Good, with an average value of 2.54%. Return on Equity is categorized as Fair, with an average value of 10.8%. Total assets turnover is categorized as Very Poor, with an average value of 0.19 times. Net profit margin in 2015-2018 is categorized Very Good with an average value of 51.5% and Return on assets is also categorized Very Good, with an average value of 10.5%. Based from the evaluation indicators of the Republic of Indonesia State Minister for Cooperatives, Small and Medium Enterprises Number. 06 / Per / M.KUKM / V / 2006 as a whole, the financial performance of BUMDes Arum Dalu is in the Fair category. Thus, the financial performance of BUMDes Arum Dalu really needs to be improved.

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 THE ANALYSIS OF THE EFFECTS OF CAPITAL ADEQUACY RATIO, OPERATIONAL COST COMPARING TO THE OPERATIONAL REVENUE, NET INTEREST MARGIN, NON-PERFORMING LOAN AND LOAN TO DEPOSIT RATIO UPON THE RETURN ON EQUITY (Empirical Study of Company Banking registered in the List of BEI for the period of 2012-2015)

2018 ◽  
Vol 3 (02) ◽  
pp. 15
Author(s):  
Gilang Ramadhan Fajri
Keyword(s):  
Empirical Study ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Operational Cost ◽  
Partial Regression Coefficient ◽  
Return On Equity ◽  
Net Interest Margin ◽  
Capital Adequacy Ratio ◽  
Interest Margin

This research is an empiric study to do a research on the Analysis of the Effects of Capital Adequacy Ratio, Operational Cost comparing to the Operational Revenue, Net interest margin, Non-Performing Loan and Loan to Deposit Ratio upon the Return on Equity (Empirical Study on the Company Banking listed on BEI for the period of 2012-2015), sampling technique has applied the purposive sampling in order to get the samples of 30 companies. The aims of this research are to prove that the effects of Capital Adequacy Ratio (CAR), Operational costs comparing to the Operational Revenue (BOPO), Net interest Margin (NIM), Non-Performing Loan (NPL) netto and Loan to Deposti Ratio (LDR) upon the performance of bank which is measured by Return on Equity (ROE) and which variables that have been the most dominant affecting Return on Equity (ROE). The Analytical technics has applied multiple linear regression and hypothesis test has used t-statistics to examine partial regression coefficient and f-statistics to examine the feasibility of the research model using the level of significance of 5 %. Besides that, classical assumption test has been done covering normality test, multicollinearity test, heteroscedasticity test and auto correlation test.Key words:  Capital Adequacy Ratio (CAR), Operational Cost comparing to the Operational Revenue (BOPO), Net Interest Margin (NIM), NonPerforming Loan (NPL). Loan to Deposit Ratio (LDR), Return on Equity (ROE). 

TINGKAT SUKU BUNGA PINJAMAN DAN KINERJA KEUANGAN PERBANKAN: STUDI KASUS PADA BPR PT PRISMADANA

2011 ◽  
Vol 6 (2) ◽  
pp. 175
Author(s):  
Sarah Usman
Keyword(s):  
Interest Rate ◽  
Financial Performance ◽  
Secondary Data ◽  
Financial Statements ◽  
Interest Income ◽  
Net Interest Margin ◽  
Margin Analysis ◽  
Interest Margin

The purpose of this study is to analyze the role of loan interest and its implication towardsRural Bank’s financial performance. Database collected from primer data is based onobservation, meanwhile secondary data from Rural Bank’s financial statements during2006-2008 period. This study based on net interest margin analysis. The role of loan interestand it’s implication proxied by net interest income indicator.This study shows that anincrease in interest income (Net Interest Income) at Rural Bank due to an increase of it’slending activities for five years. Thus, loan interest income has important role on theincreasing perfomance of PTPrismadana rural bank's finance.Keywords: Interest Rate, Financial Performing, BPR

scholarly journals Analisis Return on Equity (ROE), Current Ratio (CR), Net Profit Margins (NPM), dan Debt to Equity Ratio (DER) terhadap Earning Per Share (EPS)

2018 ◽  
Vol 4 (2) ◽  
pp. 154-163
Author(s):  
Sriyono Sriyono ◽  
Detak Prapanca ◽  
Andi Setyo Budi
Keyword(s):  
Financial Statements ◽  
Profit Margin ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Food And Beverage ◽  
Negative Effect ◽  
Equity Ratio

The purpose of this study is to influence of Return on Equity (ROE), Current Ratio (CR), Net Profit Margin (NPM) and Debt To Equity Ratio (DER) to Earning Per Share (EPS) are partially and simultaneously. The research methode is Quantitative with sample research methods are food and beverage manufacturing companies period 2012 to 2016 with a total of 12 companies. Data from the IDX Faculty of Economics and Business, University of Muhammadiyah Sidoarjo or from the official website of the IDX. Data collection is carried out by tracking financial statements, annual reports (annual reports) and continuous reports or social information of the companies selected as samples. The results showed that simultaneously (Test F) Return on Equity, Current Ratio, Net Profit Margin, and Debt to Equity Ratio, is significant effect on the company's Earning Per Share. Partially (t test) the variable Current Ratio (CR) has a negative effect on Earning Per Share. While the variable Return On Equity (ROE), Net Profit Margin (NPM), and Debt To Equity Ratio (DER) is not  Significant effect on Earning Per Share.

ANALISIS RASIO PROFITABILITAS PADA PT. BANK PERKREDITAN RAKYAT RAGA DANA SEJAHTERA CABANG PADANG

2021 ◽  
Author(s):  
Andre Arisandi
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Bank Profitability ◽  
Return On Equity ◽  
Operating Income ◽  
Profitability Analysis ◽  
Income Statement ◽  
Net Profit

This study was conducted to determine the level of profitability using the ratio of ROA (Return on Asset), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income), and NPM (Net Profit Margin) to PT. BPR Raga Dana Sejahtera. The type of data used is secondary data obtained by the method of documentation taken from the published reports of BPR Raga Dana Sejahtera during the 2015-2019 period. This research was conducted using the 2015-2019 financial statements, namely the balance sheet and income statement. Based on the profitability analysis, it can be seen that ROA is in healthy condition and ROE is in less healthy condition. Then the bank's BOPO is in an inefficient position in managing operational costs to obtain operating income and the bank's NPM is said to be healthy in obtaining net income. The results showed that the level of bank profitability was quite stable and efficient in running company operations

scholarly journals Analisis Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover, Net Profit Margin Terhadap Return On Equity pada Perusahaan Properti Dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017

2019 ◽  
Vol 3 (6) ◽  
pp. 12
Author(s):  
Vonny Vonny
Keyword(s):  
Financial Statements ◽  
Profit Margin ◽  
Financial Statement ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio ◽  
A Company

In its development, current financial statements are not only used to present the amount of profit that can be obtained in a certain period, but also can show indicators of financial performance of a company. To be able to measure the financial performance of a company, a financial statement analysis is needed, where one type of technical financial statement analysis can be done using financial ratio analysis. Users of financial statements, including shareholders can measure the effectiveness and efficiency of capital management carried out by company management by measuring the size of profitability, namely Return on Equity, which is the dependent variable tested in this study. This study aims to determine how the effect of Liquidity Ratio (Current Ratio), Leverage Ratio (Debt to Equity Ratio), Activity Ratio (Total Asset Turnover) and Profitability Ratio (Net Profit Margin) both partially and simultaneously to Profitability Ratio (Return on Equity). The object of this study is the Property and Real Estate companies listed on the Indonesia Stock Exchange in the period 2013-2017. The determination of the sample used in this study was purposive sampling using multiple regression models. The results of this study indicate that both partially and simultaneously, Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Net Profit Margin have a significant effect on Return on Equity.

scholarly journals RANCANGAN SISTEM PENILAIAN HASIL KINERJA MULTI COMPANY DAN CROSS BUSINESS SECTOR

Kilat ◽  
2018 ◽  
Vol 6 (2) ◽  
pp. 154-162
Author(s):  
Redaksi Tim Jurnal
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Return On Equity ◽  
Financial Report ◽  
Net Profit ◽  
Position Data ◽  
Uml 2.0 ◽  
Equity Ratio ◽  
The Right ◽  
Performance Results

Each agency has its own characteristics and given authority in managing its finances. Foundation education and welfare PT.PLN (Persero) (YPK-PLN) has 14 affiliated companies. Each affiliate is required to report their financial periodically to YPK-PLN. The diversity of business fields and different locations makes YPK-PLN difficult to obtain financial position data on each affiliate. This financial report becomes one of the YPK-PLN reference to see the state of its subsidiary. The financial statements should be reported quarterly in a year. These financial statements include the balance sheet financial statements, labels and flows. The purpose of this study is to design and build a system that can unify all the financial statements of each affiliate and then calculated the results of its performance. The result of its performance is calculated dimasksud Operating Ratio, Average Collection Period, Return on Equity, Net Profit Margin, Current Ratio and Debt to Equity Ratio. This research was conducted with waterfall methodology to develop the software. To design the system to be built will use UML 2.0. In the development of the software will be used php language with codeigniter framework. The database used is SQL DBMS MariaDB with Apache 2 as its web server. The results also proved that the Performance Results of the affiliate financial ratios have an important role for YPK-PLN in determining whether to invest shares in the company concerned is the right decision.

PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY DENGAN SOKONGAN POLITIK SEBAGAI VARIABLE INTERVEINING

2018 ◽  
Vol 23 (3) ◽  
pp. 200-217
Author(s):  
Muhammad Istan
Keyword(s):  
Capital Structure ◽  
Significant Influence ◽  
Stock Exchange ◽  
Financial Statements ◽  
Political Support ◽  
Minor Effect ◽  
Return On Equity ◽  
Equity Ratio ◽  
A Minor

The purpose of this study is to find out the effect of Debt to Equity Ratio (DER) and Debt to Total Asset Ratio (DAR) to Return on Equity of the indicated companies having political support listed in Indonesia Stock Exchange. The problems in this study are to find out how DER and DAR influence Return on Equity (ROE) and to find out the role of political support as a mediating variable between DER and DAR to ROE. The data are taken from financial statements of companies listed on the Stock Exchange. A sample of 33 companies indicated to have political support taken by purposive sampling. This study uses simple and multiple regression analysis techniques. The result of this study has shown that the Capital Structure (DER) has a significant influence on the company's performance. Capital Structure in the form of Debt to Asset Ratio (DAR) gives a minor effect on the company's performance on ROE. The DER Capital Structure has a significant influence on political support (SP). Capital Structure in the form of DAR has a significant influence on political support (SP). Political support does not mediate the structure of the DAR and the DER to the ROE. Keywords: DER, DAR, ROE, Political Support.

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