Analisa Kinerja Keuangan Kppri Dengan Pendekatan Laporan Keuangan Pada Kppri

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 454-470
Author(s):  
Dwi Dewianawati
Keyword(s):  
Free Market ◽  
Financial Statements ◽  
Purchasing Power ◽  
Ratio Analysis ◽  
Performance Measurements ◽  
Short Term ◽  
Industry Standards ◽  
Market Economic ◽  
Net Profit ◽  
The Impact

Economic development in today is very fast, this can be seen from the changes that are happening now, these changes are the impact of economic globalization which is none other than trade liberalization and free market economic investment, as a result of that free market is likely to occur competition free tight, so the strong party and high purchasing power will dominate the market and become a winner in the competition and vice versa, the weak party with low purchasing power will automatically be excluded from the scope of competition and will be a passive audience in trading. From the ratio analysis of financial statements. KPRI  can be seen in comparing the number of assets with the ability to meet short-term obligations turned out to be less good because it is still far from industry standards, and in the ability to pay all financial obligations both short-term and long-term are also still liquid, but in obtaining income net every year, in 2016-2020 KPRI was considered able to obtain high profits. Because in each year the income earned is increasing. And in generating a net profit KPRI is considered sufficient because it is measured by its effectiveness in investing its capital throughout all assets. Based on the results of KPRI performance measurements using the concept of ratio analysis of financial statements that have been carried out, it results in a satisfactory total performance measurement. Strategic planning that has been made is carried out to the fullest so that the cooperative's performance is in accordance with the vision and mission of KPRI.

scholarly journals Lalabet Financial Analysis: Study of Islamic Economics at Micro Level

2021 ◽  
Vol 4 (1) ◽  
pp. 233-244
Author(s):  
Ainorrofiqie Ainorrofiqie ◽  
Umrotul Khasanah ◽  
Akhmad Djalaluddin
Keyword(s):  
Financial Management ◽  
Financial Analysis ◽  
Financial Statements ◽  
The Body ◽  
Short Term ◽  
The Family ◽  
Micro Level ◽  
The Impact ◽  
The Village

This research aims to explore the model of financial management tradition Lalabet in the village of Babbalan District Batuan Sumenep. This study is based on the fact that occurred in the community about the implementation of traditions carried out by the heirs to family members who died. Interpretative qualitative research is used and an in-depth understanding of a problem that occurs is emphasized more. Based on the results of this study, the financial management tradition Lalabet can be done based on accounting equations. The accounts contained in the accounting equation is not used in its entirety and are reported as are generally financial statements. In this case, the source of funds in carrying out Lalabet tradition is sourced from personal money, money and donations from the family, money from Muslimat, debt, and money or goods from Lalabet's proceeds. The impact is the onset of debt both short-term and long-term. While the expenditure is in the form of costs in taking care of the body, costs for tahlilan (petto'arean), pa'polo, nyatos, nyataon, nyaebu, mangaji, ngin-tangin, nyalenin mayyid, and ajege makam (kep-sekep).

scholarly journals Analisis Kinerja Keuangan dengan Menggunakan Metode Common Size pada PT. Holcim Indonesia Tbk

2019 ◽  
Vol 3 (1) ◽  
pp. 153-159
Author(s):  
Riri Rifardi ◽  
R. Deni Muhammad Danial ◽  
Dicky Jhoansyah
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Short Term ◽  
Descriptive Research ◽  
Income Statement ◽  
Net Profit ◽  
Margin Of Safety ◽  
The Common

Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss. Keywords: Financial Performance, Financial Statements, Common Size Method.

scholarly journals Rasio Likuiditas, Rasio Solvabilitas, Rasio Rentabilitas Koperasi Jasa Keuangan Syariah Di Jawa Tengah

2014 ◽  
Vol 15 (01) ◽  
Author(s):  
Rahmat Nuryanto ◽  
Muhammad Tho'in ◽  
Herlina Kusuma Wardani
Keyword(s):  
Research Data ◽  
Ratio Analysis ◽  
Short Term ◽  
Current Ratio ◽  
Financial Report ◽  
Net Profit ◽  
Mass Group ◽  
Quantitative Descriptive ◽  
Solvency Ratio ◽  
Profitability Ratios

This study aims to determine the ratio of liquidity, solvency and profitability which is the financial performance of KJKS Mass Group Sragen. The research method has been done in the form of quantitative descriptive percentage. The research data is obtained from financial report of KJKS Mass Group Sragen. The results showed that: (1) Based on the liquidity ratio shows the amount of good or liquid in the analysis of Current Ratio is 122.01% in 2012 and 153.11% in 2013, while the Cash Ratio analysis shows good results because it is still far below predefined standards; (2) Given the solvency ratio shows good or unbreakable results in meeting its obligations and short term; (3) Meanwhile, based on profitability or profitability ratios indicate that KJKS Mass Group is not rentable in generating maximum net profit.

scholarly journals Reflection on Coronavirus Accounting Impact on Small and Medium Sized Enterprises (SMEs) in Europe

2020 ◽  
Vol 15 (7) ◽  
pp. 48
Author(s):  
Silvana Secinaro ◽  
Davide Calandra ◽  
Paolo Pietro Biancone
Keyword(s):  
Content Analysis ◽  
Systematic Study ◽  
Geographical Area ◽  
Financial Statements ◽  
Financial Statement ◽  
Net Profit ◽  
The Impact

This paper aims to carry out a systematic study on the effects in European small and medium-sized enterprises (SMEs). Financial Statement of the 2003 acute respiratory syndrome (SARS) epidemic to project the impact of the coronavirus on budgets. The financial statements of the European SMEs are examined, dividing them by geographical area and sector, comparing the performances of 2002 and 2003. The SMEs operate in the tourism and travel sectors. Changes may be seen in assets, capital, liabilities, and net profit. Furthermore, the paper analyzes the impact between the SARS epidemic and Financial Statement performance qualitatively. Then, according to content analysis, the effects on assets, liabilities, capital and net profit are estimated in the budgets of the SMEs following the coronavirus. The research argues that the magnitude of the impact of SARS on European SMEs was far less than what the main reports and analyses indicate. This experiment provides valuable lessons on predicting the budgetary consequences of future outbreaks, such as the ongoing coronavirus, and on the steps of control or prevention.

scholarly journals The Impact of Applying the Accounting Disclosure in Accordance with the IFRS on Increasing Profitability in Listed Banks An Analytical Study

2017 ◽  
Vol 9 (11) ◽  
pp. 73
Author(s):  
Nabil Bashir Al-Halabi
Keyword(s):  
Social Sciences ◽  
Analytical Study ◽  
Stock Exchange ◽  
Financial Statements ◽  
Voluntary Disclosures ◽  
Accounting Disclosure ◽  
Governmental Agencies ◽  
Accounting Disclosures ◽  
Net Profit ◽  
The Impact

The paper provided a content analysis on the impact of applying mandatory and voluntary disclosures (MD&VD) in accordance with selected IAS and IFRS (independent variables) on increasing profitability measured by the net profit margin (the dependent variable) in banks listed at Damascus Stock Exchange (DSE). Data from a sample of 11 banks and their financial statements, including all notes, during period from 2010 till 2014 were gathered and processed using the statistical package of social sciences. The main results showed different significant impacts of applying mandatory and voluntary accounting disclosures under selected IFRS on increasing profitability in Syrian banks. However, when testing the separate application of each selected IAS and IFRS, results showed no such impacts, except for IAS18, on increasing profitability in Syrian banks. The main conclusion indicated that there is a need to develop IFRS internationally to lowering flexibility in selected IFRS aiming at increasing mandatory accounting disclosures, and some examples were provided for this purpose. The research also concluded that the Syrian SEC should harmonize with other governmental agencies to commit full application of all IAS and IFRS and, on the other hand, Syrian banks should be encouraged to disclose numerical and descriptive accounting disclosures in line with the IAS and IFRS within the Syrian context.

scholarly journals Employee benefits under IAS/IFRS and the Czech accounting legislation, the tax point of view including

2009 ◽  
Vol 57 (6) ◽  
pp. 179-188 ◽  
Author(s):  
Milena Otavová ◽  
Jana Gláserová
Keyword(s):  
Social Services ◽  
Social Insurance ◽  
Base Point ◽  
Point Of View ◽  
Employee Benefits ◽  
Short Term ◽  
Tax Base ◽  
Employment Benefits ◽  
Net Profit ◽  
The Impact

The regulation of employee benefit is limited in the Czech Accounting Legislation. There are only short-term employee benefits – wages, salaries, when employees has rendered services to an entity during a period – month. Entities could create funds from a net profit –fund for social and cultural benefits which could serve as source of social services financing for employees. There are employee benefits defined very extensive in IAS/IFRS. It is IAS 19 – Employee Benefits which defines four Gross of employee benefits: short-term employee benefits, post employment benefits, other long –term employee benefits and termination benefits. There are defined all conditions for employee benefits re­co­gni­tion and treatments for recording and reporting in IAS 19.The paper is concerned with the employee benefits evaluation. The impact on the tax base is eva­lua­ted. There are the most significant types of employee benefits surveyed. They are divided into five groups with the respect to their impact on the tax base. The impact of these benefits is described from their impact on social insurance and health insurance calculation base point of view, as well.

A World of Despair

2016 ◽  
Author(s):  
Greta de Jong
Keyword(s):  
Civil Rights ◽  
Low Income ◽  
Free Market ◽  
Ronald Reagan ◽  
Poor People ◽  
Economic Policies ◽  
Market Economic ◽  
Government Interference ◽  
The Impact ◽  
Efficient Mechanisms

This chapter describes the impact of free market economic policies on rural development in the 1980s and 1990s. Seeking to end excessive government interference in the economy, President Ronald Reagan cut taxes, weakened civil rights enforcement, and reduced funding for social programs that served low-income Americans. Reagan believed that private enterprise and market forces were the most efficient mechanisms for creating wealth and distributing resources. Such policies failed to address the problems facing unemployed and poor people in the rural South. At the turn of the twentieth century, the region was still plagued by unemployment, poverty, inadequate health care, substandard housing, and out-migration.

scholarly journals Approaches to the analysis of enterprise’s financial state on the example of Cargill Animal Nutrition LLC

2021 ◽  
Vol 23 (98) ◽  
pp. 12-16
Author(s):  
B. B. Brychka
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Animal Nutrition ◽  
Industrial Complex ◽  
Ratio Analysis ◽  
Agricultural Enterprises ◽  
Feed Production ◽  
Net Profit ◽  
Probability Of Bankruptcy ◽  
Generalized Indicator

The article analyzes the financial statements of Cargill Animal Nutrition LLC, which aims to become a leader in feed production. The urgency of the need to find optimal ways to assess the financial state of enterprises to take the necessary measures in case of instability of the firm is substantiated. The main methods of analysis of financial statements of companies have been identified and substantiated, which will allow agricultural enterprises to analyze their financial state and take measures to optimize their activities. Various approaches have been applied to the analysis of the company's financial position, including horizontal analysis of balance sheet indicators and statement of financial performance, vertical analysis of the balance sheet structure, and coefficient analysis of profitability, liquidity and solvency of the company, with a comprehensive assessment of bankruptcy. Vertical analysis is used to track the structure of a company's assets and liabilities over a period. This analysis makes it possible to draw conclusions about the liquidity and solvency of the company. Horizontal analysis helps to analyze the growth rates of various indicators presented in the financial statements. Finally, the ratio analysis is a system of ratios that allows you to analyze the liquidity, profitability, solvency and investment attractiveness of the company compared to other companies. According to the results of the study, it was concluded that the financial state of Cargill EN LLC has improved. In particular, the net profit margin of Cargill EN LLC improved from 3.1 % in 2018 to 10 % in 2020. According to the value of Altman's Z-score, the probability of bankruptcy is very low. Perspective directions of researches in a part of an estimation of the generalized indicator of instability of the company taking into account features of an agro-industrial complex of Ukraine are substantiated.

The Best Laid Schemes … Gang Aft A-gley: Judicial Reform in Latin America – Evidence from Costa Rica

2004 ◽  
Vol 36 (3) ◽  
pp. 507-531 ◽  
Author(s):  
BRUCE M. WILSON ◽  
JUAN CARLOS RODRÍGUEZ CORDERO ◽  
ROGER HANDBERG
Keyword(s):  
Costa Rica ◽  
Latin American ◽  
Free Market ◽  
United States Supreme Court ◽  
Judicial Independence ◽  
Judicial Reform ◽  
Supreme Court Justice ◽  
Personal Liberty ◽  
Market Economic ◽  
The Impact

‘Judicial independence is a means to a strong judicial institution, which is a means to personal liberty and prosperity.’ United States Supreme Court Justice Stephen G. Breyer.Starting in the 1980s, and accelerating through the 1990s, international financial institutions (IFIs), non-governmental organisations (NGOs) and development agencies funnelled considerable resources into judicial reform and rule of law programmes in virtually every Latin American and Caribbean country. The assumption was that reformed court systems would foster free market economic development strategies. This article examines the impact of two frequently advocated aspects of judicial reform, judicial access and judicial independence, on economic policy making in Costa Rica. We argue that there is a potentially significant disjuncture between the sponsors' expectations of the judicial reforms' economic impact and the observed outcomes.

Pengaruh Profitabilitas, Likuiditas, Solvabilitas, Dan Kebijakan Dividen Terhadap Harga Saham

2013 ◽  
Vol 5 (2) ◽  
pp. 81-98
Author(s):  
Hans Christian Pranata ◽  
Ratnawati Kurnia
Keyword(s):  
Dividend Policy ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Share Price ◽  
Current Ratio ◽  
Dividend Payout ◽  
Net Profit ◽  
Equity Ratio ◽  
The Impact

The objective of this research is to examine the impact of profitability, liquidity, leverage, and also dividend policy partially and simultaneously towards share price. The profitability is proxied by Net Profit Margin (NPM), liquidity is proxied by Current Ratio (CR), leverage is proxied by Debt-to-Equity Ratio (DER), and dividend policy is proxied by Dividend Payout Ratio (DPR). The objects of this study are companies which have listed in Indeks Kompas100 in period 2009-2011. The samples are 17 companies determined based on purposive sampling. Data used in this study is secondary data such as financial statements and daily share price. The result of this study are (1) profitability proxied by Net Profit Margin has partial positive significant impact to share price (2) liquidity proxied by Current Ratio does not have partial negative significant impact to share price (3) leverage proxied by Debt-to-Equity Ratio does not have partial negative significant impact to share price (4) dividend policy proxied by Dividend Payout Ratio has partial positive significant impact to share price (5) profitability, liquidity, leverage, and dividend policy simultaneously have significant impact to share price. Keywords: profitability, liquidity, leverage, dividend policy, Net Profit Margin (NPM), Current Ratio (CR), Debt-to-Equity Ratio (DER), Dividend Payout Ratio (DPR), share price.

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