scholarly journals Analisis Rasio Solvabilitas Untuk Menilai Kinerja Perusahaan (Studi Kasus Pada PT.Wahana Sentana Baja)

2021 ◽  
Vol 7 (2) ◽  
pp. 127-135
Author(s):  
Dina Satriani ◽  
Vina Vijaya Kusuma
Keyword(s):  
Decision Making ◽  
Balance Sheet ◽  
Financial Statements ◽  
Transportation Services ◽  
Total Debt ◽  
Calculation Process ◽  
Equity Ratio ◽  
One Year ◽  
Solvency Ratio

PT. Wahana Sentana Baja is a transportation company that provides transportation services for production of goods to the outside, transportation can be by land, sea, or air. The purpose of this study is for the calculation process in analyzing long-term debt accounting and as a decision-making factor to borrow maturing funds. more than one year at PT. Wahana Sentana Baja. Data collection using descriptive methods and data techniques, interviews, direct interviews, and reference books. The process of decision making and decision making is seen from the financial statements, namely the profit and loss report and the balance sheet in 2016, 2017, 2018. Then it is analyzed using the solvency ratio which is divided into three parts, the ratio of debt to equity, ratio of total debt to total assets, and ratio long-term debt or equity.

scholarly journals PENERAPAN PSAK NO. 2 TENTANG LAPORAN ARUS KAS DALAM PENGAMBILAN KEPUTUSAN PADA PERUM BULOG DIRVE SULUT DAN GORONTALO

2015 ◽  
Vol 13 (03) ◽  
Author(s):  
Fanesa Isalia Minanda Syaefudin ◽  
Jenny Morasa ◽  
Stanly Alexander
Keyword(s):  
Decision Making ◽  
Cash Flow ◽  
Balance Sheet ◽  
Financial Statements ◽  
Operating Cash Flow ◽  
Cash Flow Statement ◽  
Quantitative Descriptive ◽  
One Year ◽  
Finance Department ◽  
Real State

In the company’s Financial Statements is a means of consideration in decision making so that, componentsin the financial statements must betrue and correct. In thedecision making companies should use the cash Flow Statement because sometimes the income and balance sheet does not show the real state of corporate finance. The purposeof this study to determine the application of the Cash Flow Statement in accordance with SFAS No. 2 in corporate decision. This type of research is quantitative descriptive. The results showed, net cash provided by the company during the year has decreased compared to the previous year. This study uses the ratio analysisin corporate decision making. The Ratio of Operating Cash Flow to Total Liabilities can be used as basis for decision making in the company repay its total Liability for one year of operation. The Ratio of Cash Flow to Current Liabilities can be used as the basis of the decision making companies when measuring the company’s ability to pay Current Liabilities by Net Operating Cash Flow. The Ratio of Cash Flow to Sales companies measure the company’s ability to measure the company’s ability to obtain cash from to sale. Leaders should Perum Bulog particularly the finance department needs to implement the Cash Flow Statement as the basis of its analysis so that can know the financial situation and can be used as a basis for decision making of the company.

scholarly journals ANALYSIS OF FINANCIAL STATEMENTS PT KERETA API INDONESIA (Persero)

2020 ◽  
Vol 6 (9) ◽  
pp. 92-98
Author(s):  
Agus Jamaludin ◽  
Toto Widiarto ◽  
Juni Mashita
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Return On Equity ◽  
Accounts Receivable ◽  
Total Debt ◽  
Library Research ◽  
Equity Ratio ◽  
Tangible Asset

This research was obtained from the report of the Indonesia Railway Corporation's BalanceSheet and Profit in 2018, then the title is: Analysis of the Financial Statements of PT. RailroadIndonesia. The aim is to find out the performance of PT Kereta Api Indonesia in terms ofliquidity, solvency, activities and profitability. The research method is Library Research byexposing existing data in the form of Balance Sheet and Income reports via the internet wherethe data are in the form of quantitative data and in the form of descriptive. Financial statementanalysis is performed to determine the company's financial performance, can also be used as areference in making decisions that affect the company's future. The result is that liquidity:current ratio = 1.336, Quick ratio = 11.221.049.9, cash ratio = 0.543 and working capital =0.077. The solvability is: total debt to equity ratio = 2.63, total debt to total asset ratio = 0.625,long term to total asset ratio = 1.66, Tangible Asset dept coverage = 1.94, Time interest earnedRatio = 0.064. Its activities are: Total asset turnover = 0.256, accounts receivable turnover =2.67, accounts receivable collection period = 134.78, inventory turnover = 0, fixed assetsturnover = 0.370. While the profitability are: Gross profit Margin = 1, Net Profit Margin =0.099, operational profit Margin = 0.141, Return on Investment = 0.020 and return on equity =0.07.

scholarly journals ANALISIS RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA PERUSAHAAN PADA PT. ASTALIA MILLENIA EDUCATINDO CABANG MADIUN

2013 ◽  
Vol 2 (1) ◽  
pp. 25
Author(s):  
Satrijo Budi Wibowo
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Financial Condition ◽  
Operating Profit ◽  
Total Debt ◽  
Income Statement ◽  
And Performance ◽  
Solvency Ratio

<span>This study aims to determine the company's financial performance , both in terms of liquidity, solvency, profitability and activity of PT .Millennia Astalia Educatindo Madiun from 2010 until 2012. The processed data is the data that comprises the financial statements of the balance sheet and income statement. Methods of data processing by using ratio analysis consisting of the ratio liquidity, profitability, solvency and activities. The method used is descriptive method, the research seeks to collect and present data from the company to be analyzed so as to provide a fairly clear picture of the object under study. Because of financial ratios is one tool in evaluating the company's financial condition and performance , it is expected that through the analysis of financial statements may consideration in making decisions, especially regarding the financial condition in the future. Besides, the analysis of financial statements to describe the company's actual financial performance. The results showed that the ratio of liquidity include the current ratio and quick ratio increased, although still below the industry average. For profitability ratios include gross profit margin and operating profit margin increased in 2012 despite the decline was due to the increased cost of goods sold. Solvency ratios while covering a total debt to equity ratio and total debt to capital assets shows a marked improvement by decreasing solvency ratio from year to year. Nonetheless Solvency ratio still can’t to be categorized either as it is still above the industry average. The ratio of activity which includes receivable turnover and total asset turnover has fluctuated, rising in 2011 but dropped in 2012. Nonetheless Activity ratios are well below the industry average, which means the company has not been effective in utilizing existing resources.</span>

scholarly journals ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO SOLVABILITAS PADA PT. BPD SUMATERA BARAT

2019 ◽  
Author(s):  
Ivani Amelia ◽  
Afriyeni Afriyeni
Keyword(s):  
Quantitative Data ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative And Quantitative ◽  
Average Ratio ◽  
West Sumatra ◽  
Equity Ratio ◽  
Solvency Ratio ◽  
Average Average

The purpose of this study was conducted to determine the level of solvency PT. BPD of West Sumatra in 2013 - 2015. The method used is the method of Qualitative and Quantitative. Data collection was done by secondary data such as financial statements. BPD of West Sumatra. The results could be seen in 2013 to 2015 with the average - average Debt to Total Assets Ratio is obtained by 89.86%, while the ratio of Debt to Equity Ratio in 2013 to 2015 obtained by the average - average ratio of 923.08%, Ratio Long term Debt to Equity ratio in 2013 to 2015 obtained by 55.27%, and the ratio time Interest earned in 2013 to 2015 obtained by the average - average of 0.42 times. Thus we can conclude that the solvency ratio of PT. BPD good because PT. BPD of West Sumatra able to pay off the entire debt both from the company and from the company's capital assets owned.

scholarly journals Komparative Pengaruh Dominan Current Ratio dan Debt To Equity Rasio terhadap Return On Assets pada Perusahaan Kosmetik yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016

2018 ◽  
Vol 1 (2) ◽  
pp. 304-315
Author(s):  
Rina Milyati Yuniastuti
Keyword(s):  
Decision Making ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Return On Assets ◽  
Current Ratio ◽  
Is Research ◽  
Equity Ratio ◽  
Dominant Influence

The financial statements are very useful for decision making, throug financial statement information can be predicted what will happen to the company in the future. The purpose of this study is to determine the most dominant influence between current ratio and Debt to Equity ratio to return on Assets on cosmetics companies listed on the Stock Exchange. Long term contribution in research to provide information about the dominant influence between current ratio and debt to equity ratio to return on assets which is useful for the investors. Method used in this research is documentation method, that is research which use data collecting method by looking at report finance. The result of this research is Current ratio has more dominant influence to ROA compared to Debt to Equity ratio to ROA. Keywords: Dominant Influence, Current ratio, Debt to Equity ratio, Return on Assets

scholarly journals RASIO SOLVABILITAS DAN RENTABILITAS PADA LAPORAN KEUANGAN PT. BANK PERKREDITAN RAKYAT CINCIN PERMATA ANDALAS CABANG PADANG (BPR CPA)

2020 ◽  
Author(s):  
Diki Fernando.D ◽  
Elva dona
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Solvency Ratio

This research is concerned to analyze and determine the level of bank health by using the Solvency Ratio and Profitability Ratio at PT. BPR Ring Permata Andalas Padang branch to find out about funding for bank assets and profits in the financial statements. The data used is taken from the balance sheet of PT. BPR Ring Permata Andalas Padang branch. The results of this study are not good because the Solvability Ratio is not healthy and Rentability fluctuates every year

scholarly journals FSBu 25/2018 “Accounting for Leases”   and IFRS 16 “Leases”: A comparative Analysis of Key Provisions

2020 ◽  
Vol 6 (6) ◽  
pp. 42-51
Author(s):  
V. S. Plotnikov ◽  
O. V. Plotnikova
Keyword(s):  
Structural Information ◽  
Balance Sheet ◽  
Financial Statements ◽  
Practical Significance ◽  
Accounting System ◽  
The Subject ◽  
The Cost ◽  
Lease Accounting ◽  
Comparative Description

The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years. At present, more standards are devoted to this problem in world practice than to other accounting objects. Nevertheless, a number of issues remain unresolved. The methodological framework of the study is based on a comparative description of the provisions of IFRS 16 “Leases” and FSBU 25/2018 “Accounting for Leases” and includes a new institutional theory, Conceptual framework for the presentation of financial statements. The research methodology provides for the reclassification of balance sheet items, which allows for significant structural information regarding the reflection of rental objects. The analysis revealed the following differences in standards: the Russian FSBU 25/2018 unreasonably introduces accounting for leasing transactions into the financial lease accounting system; insufficiently convincingly and without proper evidence the issues of identification of financial lease accounting objects are covered. The prospective direction of accounting for financial leases is the possibility of reflecting the property transferred by the lessee as an element of the cost of financial capital, at the same time, the tenant’s long-term obligations should be recognized as existing obligations. The practical significance of the study is determined by the possibility of reducing the level of debt in the balance of the parties to the lease transaction.

scholarly journals CURRENCY DEPRECIATION AND CORPORATE NET WORTH OF LISTED COMPANIES IN INDONESIA

2008 ◽  
Vol 7 (2) ◽  
Author(s):  
A. Prasetyantoko
Keyword(s):  
Panel Data Analysis ◽  
Balance Sheet ◽  
Listed Companies ◽  
Net Worth ◽  
Currency Depreciation ◽  
Tradable Sector ◽  
Equity Ratio ◽  
One Year ◽  
The Impact ◽  
Domestic Companies

This paper is concerned with the impact of currency depreciation during the period of crisis on the corporate net worth of listed companies in Indonesia. The findings can shed light on the corporate “balance sheet effect” of currency crisis. This paper finds that firms with a higher debt-equity ratio have a lower value in market capitalization growth, sales and asset during crisis and in postperiod of crisis. Meanwhile, firms with majority foreign ownership (F) have higher sales during crisis and in one year after crisis than domestic companies (L). Furthermore, firms in tradable sector (T) have higher sales and less debt-equity ratio during crisis and one year after crisis than those in Non-tradable sector (N). This research uses data from Indonesian Stock Exchange’s (IDX) database and ECFFN covering the period of 1994-2004. This empirical research using panel data analysis includes 238 listed companies with at least 5 consecutive years.

Alliance Concrete: Just One More Thing

2017 ◽  
pp. 1-5
Author(s):  
Marc L. Lipson
Keyword(s):  
Sensitivity Analysis ◽  
Financial Statements ◽  
Parent Company ◽  
Capital Costs ◽  
Financing Choices ◽  
Operating Decisions ◽  
One Year ◽  
Ready Mix Concrete

After having negotiated major financial and operating decisions with its parent company, the CFO of this small ready-mix concrete subsidiary is asked to provide a valuation of the subsidiary. A one-year forecast of financial statements is provided along with information on long-term operating expectations and capital costs. This otherwise straightforward valuation exercise is enhanced by (1) the need to select between the parent- or comparable-firm costs of capital, (2) sufficient guidance to perform an illuminating sensitivity analysis, and (3) a sufficiently clear and rich context in which to illustrate the linkages between operating and financing choices. A teaching note and instructor and student Excel spreadsheets are available.

scholarly journals Analisis Laporan Keuangan Sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT Multi Bintang Indonesia Tbk

2020 ◽  
Vol 9 (2) ◽  
pp. 83-95
Author(s):  
Yulida Army Nurcahya ◽  
Rizky Puspita Dewi
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Return On Assets ◽  
Return On Equity ◽  
Financial Condition ◽  
Total Debt ◽  
Equity Ratio ◽  
Analytical Tools ◽  
Solvency Ratio ◽  
Profitability Ratios

This study aims to analyze the financial performance of PT. Multi Bintang Indonesia Tbk in 2016, 2017 and 2018. The analytical tools used in this study are liquidity ratios (current ratios and fast ratios), solvency ratios (ratio of total debt to assets and total debt to equity) ratios), and profitability ratios (return on investment and return on equity). The results of the current ratio and quick ratio research in 2017 show that the company's financial condition is quite good, because the debt is less than the assets and profits obtained. Whereas in 2016 and 2018, the company's financial condition was not good because of higher debt. The quick ratio in 2016 shows that the company's financial condition is not good. Based on the measurement of the solvency ratio, an increase in the total debt to asset ratio and the total debt equity ratio in 2016 and 2018 indicate that the financial condition is not in good condition. Judging from the profitability ratio, the decrease in return on assets and return on equity in 2016 and 2018 shows that the company's financial performance is not good because the ratios are not maximized in generating profits.

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