scholarly journals Analisis Kinerja Keuangan pada Industri Tempe di Nagori Rambung Merah Kabupaten Simalungun

Owner ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 162-169
Author(s):  
Sumaizar Sumaizar ◽  
Muhammad Rido ◽  
Eko Deswin Miechaels Siringo-Ringo
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Financial Statement ◽  
Financial Ratios ◽  
Analysis Tool ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Condition ◽  
Financial Ratio Analysis

This study aims to determine the financial performance of the tempe industri in Nagori Rambung Merah. To measure financial performance, an analysis tool called financial ratio analysis can be used. In carrying out this analysis, it is necessary to calculate financial ratios that include certain aspects. Financial statement analysis will give the best results when used in a combination to show changes in financial condition or operating performance over a given period. The data analysis method used is descriptive analysis and the data is presented in the form of balance sheet financial statements and income statements. This data processing uses the Microsoft Excel software package followed by financial ratio analysis by looking at the comparison of financial ratios, namely the ratio of liquidity, solvability, and profitability. In this way, it will be obtained the results of the analysis of the correct financial performance for the tempe industri in Nagori Rambung Merah.

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 ANALYSIS OF FINANCIAL PERFORMANCE IN PT ARWANA CITRA MULIA TBK

Jurnal Soso-Q ◽  
2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Roy Seleky
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Working Capital ◽  
Quantitative Descriptive Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Quantitative Descriptive

This study aims to determine and examine the financial performance achievements of PT. Arwana Citra Mulia Tbk. The analysis used is a quantitative descriptive analysis method where the analysis of financial ratios is used to detect financial performance achievements which are then interpreted in order to obtain the achievement of the company's financial performance achievements. PT Arwana Citra Mulia Tbk's financial performance has tended to be educational, where in 2014 year 2015 the analysis of the company's financial performance has decreased. 2016 began to move up to the end of the analysis, which is 2017. Which experienced a slight condition is the achievement of working capital turnover in 2014 to 2015, but after that decreased very dramatically. Based on the results of this financial ratio analysis, it was concluded that the financial performance of PT. Arwana Citra Mulia Tbk. Fluctuating with the best performance in 2015 and 2016 alone. Keyword: Financial Statement => Analysis => Financial Performances Keuangan

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.

scholarly journals ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT. BERKAH SUKSES ALKES KOTA BANJARMASIN

KINDAI ◽  
2021 ◽  
Vol 16 (3) ◽  
pp. 460-472
Author(s):  
Ade Reni Savitri
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Ratios ◽  
Financial Ratio ◽  
Financial Condition ◽  
Operating Profit ◽  
Business Efficiency ◽  
Operational Activities

Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada PT Berkah Sukses Alkes Kota Banjarmasin dan untuk mengetahui kinerja keuangan pada PT. Berkah Sukses Alkes kota Banjarmasin, Metode yang digunakan adalah analisis deskriptif untuk menganalisis data dengan cara mendeskripsikan dan mengklasifikasikan data yang diperoleh dari PT. Berkah Sukses Alkes Kota Banjarmasin yaitu laporan Keuangan neraca dan laba rugi kemudian menganalisis data tersebut menggunakan analisis rasio keuangan, Hasil Penelitian menunjukkan bahwa diketahui laporan keuangan perusahaan menunjukan kondisi keuangan yang baik karena perusahaan mampu membayar kewajiban jangka pendek yang segera jatuh tempo kepada pihak – pihak distributor maupun untuk kegiatan operasional perusahaan dengan menggunakan aset atau kekayaan yang dimiliki perusahaan. Meskipun dalam perhitungan rasio debt to equit dan total nilai rasio perputaran persediaan masih berada dibawah nilai standar rasio keuangan yang diakibatkan over stok persediaan pada tahun 2019, namun perusahaan mampu mempertahankan tingkat keuntungan perusahaan dengan meningkatkan nilai penjualan dan juga mencatatkan pertumbuhan laba usaha dan laba bersih yang sangat baikKata Kunci : Laporan Keuangan, Rasio Keuangan : Likuiditas, Solvabilitas, Aktivitas, Profitabilitas, Permodalan dan Efisiensi Usaha, Kinerja KeuanganABSTRAC : The purpose of this research is to know the analysis of financial statements in measuring financial performance at PT. Berkah Sukses Alkes Banjarmasin and to find out the financial performance at PT. Berkah Sukses Alkes Banjarmasin.The method used is descriptive analysis to analyze data by describing and classifying the data obtained from PT. Berkah Sukses Alkes Banjarmasin, namely the balance sheet and profit and loss financial statements then analyzed the data using financial ratio analysis.The results show that it is known that the company's financial statements show a good financial condition because the company is able to pay short-term obligations that are due immediately to distributors as well as for the company's operational activities by using assets or assets owned by the company. Even though the calculation of the debt to equit ratio and the total value of the inventory turnover ratio were still below the standard value of financial ratios due to over-stock of inventories in 2019, the company was able to maintain the company's profit level by increasing sales value and also recording growth in operating profit and net profit. very good.Keywords : Financial Statements, Financial Ratios: Liquidity, Solvency, Activity, Profitability, Capital, Business Efficiency, Financial Performance

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 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 ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Annisa Nugraheni ◽  
Bambang Mursito ◽  
Sudarwati Sudarwati
Keyword(s):  
Financial Performance ◽  
Cross Sections ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Activity Ratios ◽  
Telecommunication Companies ◽  
Profitability Ratios

The purpose of this study was to analyze and assess the financial performance of telecommunication companies listed on the Stock Exchange in 2015-2017 based on financial ratio analysis consisting of: liquidity ratios, solvability ratios, activity ratios and profitability ratios. This type of research is descriptive. Data analysis techniques used are financial ratios with time series calculations and cross sections. The research results based on overall financial ratios show that PT Telekomunikasi Indonesia has the best financial performance compared to other similar companies. Keywords : Financial Performance, Liquidity Ratio, Solvability Ratio, Activity Ratio, Profitability 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 THE EFFECT OF FINANCIAL RATIO ANALYSIS ON THE FINANCIAL PERFORMANCE OF THE ISLAMIC PERSPECTIVE AT THE STATE ISLAMIC INSTITUTE (IAIN) PALANGKA RAYA FOR THE 2016-2018 PERIOD

TRANSFORMATIF ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 101-120
Author(s):  
Tiffianti Diannissa ◽  
Abdul Qodir
Keyword(s):  
Financial Performance ◽  
Islamic Law ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Condition ◽  
Financial Conditions ◽  
Financial Ratio Analysis ◽  
Income Ratio ◽  
Equity Ratio

This study aims to analyze the financial statements at IAIN Palangka Raya for three periods, namely the 2016-2018 period. This analysis was conducted to determine the financial performance of higher education when viewed from the ROA. It is fitting that the performance of IAIN Palangka Raya is carried out in accordance with Islamic law. In addition to providing information on financial conditions, the results of financial ratio analysis can also be used as a basis for decision making, especially to improve the financial condition of IAIN Palangka Raya in the future. The financial statements will be analyzed using financial ratio analysis, including: liquidity ratios, debt to equity ratios and debt to income ratios. Comparisons are also made using Sharia provisions. The results obtained from this study are that in the 2016-2018 period the value of the IAIN Palangka Raya financial ratio analysis is still very good. When viewed from the results of the t test, the liquidity ratio, debt to equity ratio and debt to income ratio have a partially positive and significant effect on financial performance. Meanwhile, if viewed from the results of the F test, the liquidity ratio, debt to equity ratio and debt to income ratio have a positive and significant effect simultaneously or together on financial performance in the IAIN Palangka Raya environment. So it can be said that IAIN Palangka Raya has performed well and is in accordance with sharia provisions.

scholarly journals Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan pada PT. Indonesia Prima Poperty Tbk Jakarta Pusat

2019 ◽  
Vol 9 (3) ◽  
pp. 122
Author(s):  
Grace D. P. Ramang ◽  
Tinneke M. Tumbel ◽  
Joula J. Rogahang
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Profit Margin ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Solvency Ratio

This study aims to determine the financial performance of PT. Indonesia Prima Property, Tbk Jakarta Pusat by using financial ratio analysis from 2016 to 2018. Financial ratios analyzed include Current Ratio (CR), Quick ratio (QR), Total Assets Turnover (TAT), Net Profit Margin (NPM) , Gross Profit Margin (GPM), and Debt to Assets Total (DtAT). The data used in this study are in the form of financial statement data for 2016 - 2018. From the analysis of the data it can be seen that the liquidity ratio of PT. Indonesia Prima Property Tbk seen from CR in 2016 - 2018, in three years it was 2.78%, 4.28%, and 0.80% while the QR in 2016 - 2018 was 2.38%, 3.83%, 0.72%. The activity ratio of PT Indonesia Prima Property Tbk seen from TAT in three years is 0.56%, 0.43%, 0.03% has decreased every year this happens because the number of goods to be sold has not been much from the sale. PT Indonesia Prima Property Tbk's profitability ratio seen from NPM in three years is 0.02%, 0.04%, 0.06% while GPM in three years is 0.49%, 0.44%, 0.37%. The Solvency Ratio of PT Indonesia Prima Property Tbk seen from DtAT in three years is 0.03%, 0.02%, 0.09% experiencing ups and downs because it is funded by capital in a solvable condition.

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