scholarly journals Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Bank SUMUT

2020 ◽  
Vol 4 (2) ◽  
pp. 50
Author(s):  
Eva Malina Simatupang
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Balance Sheet ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Analysis Techniques ◽  
Income Statement ◽  
Processing Techniques ◽  
Solvency Ratio ◽  
Profitability Ratios

This study aims to assess the financial performance of PT Bank SUMUT in terms of liquidity ratios, profitability ratios, and solvency ratios in period 2015-2017. The type of data used in this study is secondary data, that is balance sheet and income statement. Data collection in this study uses documentation and data processing techniques using ratio analysis techniques. The conclusion of this study is in terms of its liquidity ratio, PT Bank SUMUT's financial performance is quite good, in terms of its profitability ratio, PT Bank SUMUT's financial performance is not good, and in terms of its solvency ratio, PT Bank SUMUT's financial performance is quite good.

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

2021 ◽  
Vol 26 (2) ◽  
pp. 22-33
Author(s):  
Wulan Damayanti ◽  
Ari Nurul Fatimah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Fixed Asset ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

scholarly journals FAKTOR-FAKTOR PENILAIAN KINERJA KEUANGAN PADA PT. SINAR RODA UTAMA

2019 ◽  
Vol 13 (2) ◽  
pp. 28-38
Author(s):  
Putri Ratna Sari
Keyword(s):  
Financial Performance ◽  
Research Method ◽  
Good Condition ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Debt Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Solvency Ratio ◽  
Profitability Ratios

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.

scholarly journals ANALISA KINERJA KEUANGAN PADA PERUSAHAAN METAL AND ALLIED PRODUCT YANG TERDAFTAR DI BURSA EFEK INDONESIA

2014 ◽  
Vol 4 (2) ◽  
pp. 82
Author(s):  
Juniarti Juniarti ◽  
Salamatun Asakdiyah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Balance Sheet ◽  
Secondary Data ◽  
Total Activity ◽  
Financial Statement ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Solvency Ratio ◽  
Profitability Ratios

The financial performance of companies known by analysing financial statements, the analysis conducted is the Current Ratio, Liquidity Ratio, Ratio of Current Assets Cash and Cash Ratio of Current Debt, Solvency Ratio of Total Debt for Equity and Debt Ratio of Assets, Ratio of Total Activity Assets Turnonver Ratio and Inventory Turnover Ratio, Profitability Ratio of Profit Margin Ratio and Return On Investment Ratio. This study used secondary data contained in the Indonesia Stock Exchange in the form of financial statement balance sheet and profit and loss of all three Metal and Allied Products Company for five years from 2005-2009. By using ratios – financial ratios above then the results is to provide ratings (ranking) on each – each company include: PT. Betonjaya Manunggal Tbk., rank (rank), the first based on the financial performance ratios liquidity ratios, solvency, activity, and profitability. PT. Lion Metal Works Tbk., rank (rank), second because one ratio is the ratio of the activity on the total asset turnover underperforming because fewer than than 1 times the velocity. PT, Jaya Pari Steel Tbk., rank (rank) third because in addition to the activity ratio, second ratio is the ratio of fluctuating liquidity and profitability ratios is not good.

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 Financial Performance of Janapriya Multiple Campus Pokhara

2018 ◽  
Vol 7 (1) ◽  
pp. 35-45
Author(s):  
Hari Bahadur Bhandari
Keyword(s):  
Performance Analysis ◽  
Financial Performance ◽  
Recovery Rate ◽  
Balance Sheet ◽  
Cost Recovery ◽  
Financial Statement ◽  
Development Fund ◽  
Income Statement ◽  
Internal Sources ◽  
Profitability Ratios

Financial performance analysis is based on financial statement. Financial statement is the final product of accounting process. Fundamentally, financial performance analysis refers to financial statement analysis to identify financial strength and weaknesses by establishing appropriate relationship among the figures of income statement and balance sheet. The main objective behind this study was to assess the financial performance of Janapriya Multiple Campus (JMC). Beside this, it also aimed to compare the financial performance and analyze the financial changes over a period of five years along with examining the cost recovery rate of JMC. This research was done with the help of secondary data entirely gathered from the annual report and official documents of the campus. The financial performance measured by using various financial/accounting and statistical tools such as common size financial statement, horizontal trend percent analysis, profitability ratios, mean and standard deviation. Based on the analysis, internal sources of fund including reserve and surplus, long term fund and campus development fund contribute more than 65% of the total liabilities/total assets. The highest percentage of permanent capital and fixed assets denote that the durable assets and fixed deposit amount were covered by the internal sources of fund. Findings have been arrived that the campus has got enough current assets to meet its current liabilities. The income statement shows total revenues increased every year at good rate and profit also increased every year except the years of 2070/71 and 071/72. In average, all profitability ratios are positive. Moreover, the analysis of collected data showed that there is no high fluctuation in the calculated profitability ratios and cost recovery rate. There exist positive relationship between revenue and expenses but the relationship is insignificant. Revenue explains 52.3 percent variation of variation in expenses. However, the institution is financially viable and there is a strong possibility to make money in long run.

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 PENGUKURAN KINERJA KEUANGAN PADA PT. BPR ARTHA SARI SENTOSA PERIODE 2013-2018

2020 ◽  
Vol 4 (01) ◽  
Author(s):  
Rizky Citra Dewi ◽  
Bambang Mursito ◽  
Istiatin Istiatin
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Activity Ratio ◽  
Good Condition ◽  
Secondary Data ◽  
Good Position ◽  
Literature Study ◽  
Current Ratio ◽  
Activity Ratios ◽  
Solvency Ratio

The aim of this research are to find out and explain how financial performance using rentability ratios, activity ratios, liquidity ratios, and solvency ratios at PT BPR Artha Sari Sentosa for the period 2013 - 2018. Types of data in this study are secondary data, data in the form of finance ratios of PT. BPR Artha Sari Sentosa for the period 2013 - 2018. Data collection techniques used in this research are documentation and literature study. Stages conducted by researchers to analyze the financial performance of PT. BPR Artha Sari Sentosa for the period 2013-2018 by calculating the financial ratios with each model. The results of this research are 1) Overall the rentability ratio of PT. BPR Artha Sari Sentosa is in very good condition, 2) The activity ratio of PT BPR Artha SariSentosa for the period of 2013-2018 is in very good condition, 3) The liquidity ratio in terms of the current ratio, in general, from 2013-2018 PT BPR Artha Sari Sentosa was in a pretty good position, 4) Overall the solvency ratio of PT BPR Artha Sari Sentosa was in very good condition. Keywords : rentability ratios, activity ratios, liquidity ratios, and solvency ratios.

scholarly journals An Empirical Investigation into Alarming Signals Ignored by the U.S. Multi-Brand Retailer J. Crew Incorporation during COVID-19 Pandemic

2021 ◽  
Vol 14 (11) ◽  
pp. 539
Author(s):  
Ganga Bhavani ◽  
Reena Agrawal ◽  
Suhan Mendon ◽  
Cristi Spulbar ◽  
Ramona Birau
Keyword(s):  
Trend Analysis ◽  
Empirical Investigation ◽  
Balance Sheet ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Exploratory Research ◽  
Return On Assets ◽  
Income Statement ◽  
Net Profit

This study investigated the financial signals that have been ignored or have failed to be controlled by J. Crew Inc. from 2013 until 2019. Exploratory research is carried out with the help of secondary data which was collected from the downloaded formal documents submitted by J. Crew Inc. to the Securities Exchange Commission (SEC). Researchers analyzed these documents and prepared statements on vertical income statement, vertical balance sheet, horizontal income statement, horizontal balance sheet, trend analysis of income statement, and trend analysis of balance sheet, as well as ratio analysis on liquidity, long-term solvency, profitability, and turnover ratios with the help of excel. This paper has identified total of 15 alarming signs that companies either ignored, could not control, or did not act with alertness towards to stop the business being taken out of hands. In this research paper, the establishment of J. Crew Inc. was presented in four sections: Crew Retail Stores, Crew Factory Stores, Crew Mercantile Stores, and Crew Madewell Stores. The results of this study show that it was not the COVID-19 pandemic that pushed this retail giant into bankruptcy, but numerous reasons and financial turbulences. J. Crew’s financial performance gave plenty of alarming signals that the showed the company was not on track, but these were ignored by the company. Right from net profit, operating expenses, total revenue, goodwill, return on assets, liquidity, and solvency, all 15 indicators were not meeting the industry ideal standard for a continuous period of 5 years. Whether or not the organization can rebuild and contend in a post-pandemic world, is not yet clear.

scholarly journals Analisis Kinerja Keuangan Industri Gas Yang Terdaftar di BEJ (Studi Kasus PT. Aneka Gas Industri Tbk)

2019 ◽  
Vol 6 (2) ◽  
pp. 141-148
Author(s):  
Dian Indah Sari ◽  
Slamet Maryoso
Keyword(s):  
Financial Performance ◽  
Statistical Method ◽  
Research Design ◽  
Sample Population ◽  
Ratio Analysis ◽  
Short Term ◽  
Ability To Pay ◽  
Calculation Results ◽  
Solvency Ratio ◽  
Profitability Ratios

Abstract- TTo find out the financial performance of PT. Aneka Gas Industri Tbk uses liquidity ratios, solvency ratios and profitability ratios for the period of 2016-2018 the purpose of this study. The research design used in this study is descriptive quantitative, namely data obtained from the sample population of the study and analyzed according to the statistical method used and then interpreted. From the discussion above it can be concluded that PT. Aneka Gas Industri Tbk The company requires ratio analysis such as liquidity ratios, solvency ratios and profitability ratios to provide an overview of the company's ability to pay debts, the ability to pay debts guaranteed by assets owned and the ability to obtain profits. Based on the calculation of the liquidity ratio, it can be said that the cash held by PT. Aneka Gas Industri Tbk has not been able to pay short-term debt. From the results of calculations using solvability ratios it can be said that companies are able to pay debts guaranteed by assets owned. The results of calculations with profitability ratios can be said that the company has not been able to obtain profits. Based on the calculation results, it can be concluded that the financial performance of PT. Aneka Gas Industri Tbk does not mean that the company has not been able to manage finances well. This can be seen from the liquidity ratio that has decreased, the solvency ratio has increased and the profitability ratio has decreased. Keywords: Ratio Analysis, Performance, Finance

scholarly journals ANALYSIS OF LIQUIDITY, SOLVENCY, AND PROFITABILITY RATIOS TO ASSESS THE COMPANY FINANCIAL PERFORMANCE OF PT. INDOFOOD CBP SUKSES MAKMUR, TBK

2020 ◽  
Vol 13 (2) ◽  
Author(s):  
Hendri Sembiring
Keyword(s):  
Financial Performance ◽  
Study Data ◽  
Ratio Analysis ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Case Study Data

The purpose of this study was to assess the company financial performance of PT. Indofood CBP Sukses Makmur, Tbk using financial ratio analysis for the period 2016-2018. The financial ratios used are liquidity, solvency, and profitability. This type of research is a case study. Data collection techniques used are documentation and literature. The results of this study indicate that the liquidity ratio in 2016-2018 can be seen from the current ratio, which is good. The quick ratio in 2016 and 2017 results are good, while in 2018 it is not good. The cash ratio in 2016-2018 are good. The solvency ratio measured using DAR in 2016 and 2017 are not good while in 2018 is good. The DER in 2016-2018 is good. ROA profitability ratio in 2016-2018 results are not good, ROE in 2016-2018 results are not good, GPM in 2016-2018 results are good, and NPM in 2016-2018 results are not good, OPM in 2016-2018 results are not good, and ROA in 2016- 2018 results are not good. Keywords: Liquidity , Solvency, Profitability Ratios.

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