scholarly journals Analisis Kinerja Keuangan pada PT. Bank Perkreditan Rakyat (BPR) Kabupaten Simalungun

Owner ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 140-143
Author(s):  
Eka Pratiwi Septania Parapat ◽  
Kisno Kisno

 The purpose of this study was to determine the financial condition based on liquidity ratio, solvency ratio, and profitability ratios in the PT. Bank Perkreditan Rakyat (BP R)KABUPATEN SIMALUNGUN Siantar in the years 2013  – 2015.  Field research method by approaching directly to the company that became the object of study. Book study library to research conducted by several scientific books and papers relating to discussion conducted.  The total assets in  2013 were Rp. 20.405.837.239 and increased in 2014 to Rp. 21.845.491.637, and in 2015 also increased to at  Rp.  24.383.506.204.  In  2013  the number of sales of  Rp.3.527.453.681 the company makes a profit of Rp. 386.631.825.  In 2014  sales increased to as much Rp. 3.820.802.620 with profit Rp. 440.536.679 and also increased from the previous year. In 2015 the company sales increased much Rp. 4.127.157.198, and makes a profit of Rp. 504.013.708

2018 ◽  
Author(s):  
Ivo Zainal Arifin ◽  
Doni Marlius

The purpose of this study is to determine the condition of the financial performance of PT. Pegadaian based on liquidity, solvency and profitability ratios for 2014-2016. Field Research That is a research method by going directly to the company which is the object of study to examine the results of the data that are the object of study. Data collection techniques are carried out by interviewing and observing. Library Studies Namely research that conducts into the library several scientific books and writings relating to the discussions conducted. The total assets in 2014 were Rp. 14,657,224,764 and increased in 2015 to Rp. 15,475,878,645. Total assets in 2016 were Rp. 16,676,381,297. In 2014 with total sales of Rp.21,388,740 companies obtained a profit of Rp.2,648,492,739. In 2015 sales were stable, where the total sales amounted to Rp.2,648,492,739 and earned an increase in profit from the previous year, where profits obtained from 2016 were Rp. 3,434,318,246.


2018 ◽  
Author(s):  
Dina Septi Rahmayeli ◽  
Doni Marlius

The purpose of this study was to determine the financial condition based on liquidity ratio, colvency ratio, and profitability ratios in the PT. Bank Perkreditan Rakyat (BPR) Batang Kapas Pesisir Selatan in the years 2013 – 2015. Field rasearch method by approaching directly to the company that became the object of study. Book study library to research conducted by several scientific books and papers relating to discussion conducted. The total assets in 2013 was Rp. 20.405.837.239 and increased in 2014 to Rp. 21.845.491.637, and in 2015 also increased to at Rp. 24.383.506.204. In 2013 the number of sales of Rp. 3.527.453.681 the company makes a profit of Rp. 386.631.825. In 2014 sales increasednto as much Rp. 3.820.802.620 with profit Rp. 440.536.679 and also increased from the previous year. In 2015 the company sales increased much Rp. 4.127.157.198, and makes a profit of Rp. 504.013.708.


2019 ◽  
Vol 3 (1) ◽  
pp. 43-48
Author(s):  
Sayekti Suindah Dwiningwarni ◽  
Judi Suharsono ◽  
Dian Yuliana Safitri

The motivation of this research is research (Rosini & Gunawan 2018; B.Batchimeg 2017). In addition, the motivation of this study also continued the research of Sayekti Suindyah Dwiningwarni (1997). The purpose of this study (1) to analyze the development of corporate financial performance from solvency and profitability ratios; (2) to analyze the measurement of the company's financial performance using solvency and profitability ratios. This research uses quantitative descriptive analysis method.The results of the study (1) the development of the company's financial performance in terms of solvency ratios experienced good development, this is indicated by the value of the solvency ratio that is getting better / better in fulfilling both short and long term obligations; (2) the development of the company's financial performance in terms of profitability ratios from experiencing good development, this is indicated by the value of the profitability ratio that is getting better / better in generating profits or profits; (3) measurement of company performance in terms of solvency ratio shows solvable conditions, meaning the assets is greater than the debt. (4) measurement of company performance in terms of profitability ratios shows good conditions, meaning the level of profits obtained from year to year has increased. This means that the company is in good financial condition and sovabel.


2020 ◽  
Vol 9 (2) ◽  
pp. 83-95
Author(s):  
Yulida Army Nurcahya ◽  
Rizky Puspita Dewi

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.


2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Viraisya Haninda Drana Wasistha ◽  
Deni Herdiyana

<em>This research was conducted to analyze the financial performance of PT Blue Bird Tbk based on financial ratios consisting of liquidity ratios, solvency, activity, and profitability. The research method used is through a quantitative approach. To support this research, data methods were carried out which included literature study and data analysis. The results of the study can be concluded that the liquidity and solvency ratio of PT Blue Bird Tbk is quite good. However, the company's activity and profitability ratios show a poor rating compared to the industry average</em>


2021 ◽  
Vol 7 (2) ◽  
pp. 69-79
Author(s):  
Nida Auliana Umami ◽  
Ayu Febriyanti Safitri

Financial statement analysis is one way to find out the condition of the company, financial ratios are one of the tools used to analyze financial statements. The purpose of this study is to determine the financial condition through the analysis of liquidity ratios, solvency, and profitability as well as the constraints that occur in financial performance and solutions made by the company. The method used in this research is descriptive method. The data was studied in the form of financial statements of PT. Martina Berto Tbk for 2014-2018. Based on the results, it can be concluded that the liquidity ratio is healthy because the current, fast, and INWC ratio is above the industry standard. The solvency ratio is healthy because the debt to equity ratio and LTDtER are above the standard. While the profitability ratios are declared unhealthy because the ratios of NPM, ROA, and ROE are below the standard.


2019 ◽  
Vol 13 (2) ◽  
pp. 28-38
Author(s):  
Putri Ratna Sari

The purpose of this study is to find out how financial ratio analysis to assess the financialperformance of PT. Main Wheel Rays in terms of liquidity ratios, solvency ratios, and profitabilityratios using secondary data. The research method used is descriptive quantitative and independentvariables, namely the company's financial performance measured by several sub variablesincluding liquidity ratios, solvency ratios, and profitability ratios. The results of the research are theanalysis of the ratio of liquidity, solvency, and profitability to assess the financial performance of PT.Main Wheel Rays seen from the liquidity ratio of the company's financial performance are in goodcondition, but too much cash is not used. When viewed from the solvency ratio, the company'sfinancial performance is in a bad condition, because the debt ratio continues to increase. Whenviewed from the profitability ratio, the company's financial performance is in good condition, butmust continue to increase profits.


2018 ◽  
Vol 3 (2) ◽  
pp. 110-116
Author(s):  
Rally Ferry Agusta ◽  
Shinta Wahyu Hati

This research discuss the calculation of liquidity, solvency and profitability ratios. The liquidity ratio is the ratio that describes the company's ability to meet short-term liabilities, solvency ratio is the ratio that describes the company's ability to meet long-term obligations and the profitability ratio is the ratio that measures the company's ability to generate profits. The aim of this final project is to find out the company's financial condition. The collection of data was used secondary techniques of data in the form of statement of financial position and income statement. The method of analysis used on this study is descriptive analysis method is done by creating a picture and interpret the data relating to fact, circumstances, variable and ongoing events at the time of study. The results obtained after performing the calculation of liquidity, solvency and profitability ratios is the condition of the company based on the liquidity and solvency ratios is in proper and healthy, meanwhile the company is in bad condition based on profitability ratio’s view.


Author(s):  
Mela Susanti ◽  
Imas Kania Rahman ◽  
Ibdalsyah Ibdalsyah

<p class="15bIsiAbstractBInggris">The purpose of this research is to find out how parents were coaching activities in Raudatul Atfal (RA). Darul Muttaqien and RA. Ibn Sina. The research method used in this study is qualitative field research—data collection tool through observation, interviews and documentation. The Parenting Meeting (KPO) coaching module has been tested for validity through a Focus Group Discussion (FGD) with four experts: religious experts, linguists, psychologists and education experts. The results of this study are coaching parents in RA. Darul Muttaqien Parung has not been systematically planning on an activity program sheet. 80% of parents state that the child's development at home is the same as the school. While fostering parents in RA. Ibnu Sina Pamijahan has been going well, planned and systematic; 50% of parents statements is that the development of morals at home is not the same as the school.</p><p class="16aJudulAbstrak"><strong>Abstrak</strong></p><p>Tujuan penelitian ini adalah untuk mengetahui bagaimana orang tua pembinaan kegiatan di Raudatul Atfal (RA). Darul Muttaqien dan RA. Ibnu Sina. Metode penelitian yang digunakan dalam studi ini adalah penelitian lapangan kualitatif. Alat pengumpulan data melalui pengamatan, wawancara dan dokumentasi. The Parenting Meeting (KPO) modul pembinaan telah diuji untuk validitas melalui Focus Group diskusi (FGD) dengan 4 ahli: ahli agama, linguis, psikolog dan ahli pendidikan. Hasil penelitian ini adalah pembinaan orang tua di RA. Darul Muttaqien Parung belum direncanakan secara sistematis pada lembar program kegiatan. 80% orang tua menyatakan bahwa perkembangan anak di rumah sama dengan sekolah. Sementara, membina orang tua di RA. Ibnu Sina Pamijahan telah berjalan dengan baik, terencana dan sistematis, 50% dari pernyataan orang tua adalah bahwa perkembangan moral di rumah tidak sama dengan sekolah</p>


2018 ◽  
Vol 13 (1) ◽  
pp. 70-88
Author(s):  
Mohd Faez Mohd Shah ◽  
Norhidayah Pauzi

In the discipline of Islamic law research, strong proofing and clear Istinbat method are key pillars in the construction of Islamic law based on the application of the science of usul al-fiqh and maqasid al-shari'ah. However, what happens at the state of Johor’s fatwa institution is the opposite. The fatwa research methods applied by the Fatwa Committee of Johor in resolving current fatwa issues is not based on the right and true discipline of Islamic law research. In fact, current inputs related to fatwa issues are not explicitly stated in the method of determining the law either in the form of reality or scientifically verified. Therefore, this paper will discuss the fatwa procedures undertaken by the Fatwa Committee of Johor based on the methods applied in resolving current issues. The research methodology adopted is library and interview methods. This study shows that fatwa management and production in the state of Johor is placed under the jurisdiction of the Mufti of Johor’s Department. The methods adopted by the Fatwa Committee of Johor covers two methods, namely: internal research methods including literature review through the application of original source and proofs based on syarak. Second: field research method that includes an external review or going to the location of study such as conducting observation, questionnaires and interviews including referrals to specialists of different fields. Maslahah and mafsdah consideration are also implemented by the Fatwa Committee in every fatwa decision based on the standard that meets the interests of maqasid al-shari'ah. Keywords: Metode, fatwa, istinbat, usul al-fiqh, maqasid al-shari’ah ABSTRAK Dalam disiplin penyelidikan hukum Islam, kekuatan pendalilan dan kaedah istinbat yang jelas merupakan tunggak utama dalam pembinaan hukum Islam berasaskan kepada aplikasi ilmu usul al-fiqh dan maqasid al-shari’ah. Namun begitu, apa yang berlaku di institusi fatwa negeri Johor adalah sebaliknya. Kaedah penyelidikan fatwa yang diaplikasi oleh Jawatankuasa Fatwa Negeri Johor dalam menyelesaikan isu fatwa semasa tidak berasaskan kepada disiplin penyelidikan hukum Islam yang tepat dan sebenar. Malahan input-input semasa yang berkaitan dengan isu fatwa juga tidak dinyatakan secara jelas dalam kaedah penentuan hukum sama ada dalam bentuk realiti yang berlaku atau pembuktian secara saintifik. Justeru, kertas kerja ini akan membincangkan prosedur fatwa Jawatankuasa Fatwa Negeri Johor berdasarkan metode-metode yang diaplikasi dalam menyelesaikan isu-isu yang bersifat semasa. Metodologi kajian yang digunakan dalam kajian ini adalah melalui metode perpustakaan dan metode lapangan. Hasil kajian menunjukkan bahawa pengurusan dan pengeluaran fatwa di negeri Johor hanya terletak di bawah bidang kuasa Jabatan Mufti Johor. Metode fatwa yang diamalkan oleh Jawatankuasa Fatwa Negeri Johor merangkumi dua metode iaitu pertama, kaedah penyelidikan dalaman yang merangkumi kajian kepustakaan menerusi pengaplikasian dari sumber asas dan dalil-dalil syarak. Kedua, kaedah penyelidikan lapangan yang meliputi kajian luaran atau turun ke lokasi kajian seperti observasi, soal selidik dan temubual dan rujukan kepada pakar dalam bidang yang berlainan. Pertimbangan maslahah dan mafsdah juga dimplementasikan oleh Jawatankuasa Fatwa dalam setiap keputusan fatwanya berasaskan standard yang menepati kepentingan maqasid al-shari’ah. Kata kunci: Metode, fatwa, istinbat, usul al-fiqh, maqasid al-shari’ah


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