scholarly journals Analisis Rasio Keuangan Untuk Menilai Kinerja Hotel Ciater Spa & Resort, Subang

2019 ◽  
Vol 3 (2) ◽  
pp. 98-105
Author(s):  
Pudin Saepudin ◽  
Syaeful Muslim

Financial ratio analysis of a company is one of financial performance assessment that are very useful to management in making plan for both short term and long term. The purpose of this research is to evaluate the implementation of financial statement analysis carried out by Hotel Ciater Spa & Resort in 2013 and 2014. The research method used is descriptive method. From the results of analysis show that the level of liquidity ratios, solvency, and operational is quite high, while the ratio of profitability has. fluctuated and the ratio of the activity has not been fully effective.

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina F. Pinontoan ◽  
Natalia Y. T. Gerungai

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


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ireine Wulan Pangemanan ◽  
Herman Karamoy ◽  
Meily Kalalo

In assessing the financial performance of the company, one of the indicator used is accounting information in the form of company’s financial statements. This research was conducted at PT. Bank Central Asia, Tbk Manado Branch with the purpose to analyze the financial statements in assessing the financial performance of companies, especially banking companies. The method of analysis used in this research is analytical descriptive method. From the existing financial statements performed financial ratio analysis to be able to describe the company's financial performance. The result of the liquidity ratio consisting of QR and LDR as a whole shows the company's ability to pay its short-term and long-term liability is very good, and it is ranked at the bank's 1st level of health. The results of solvency ratios assessed on the basis of DAR is unable to describe the company's financial performance because funding is entirely derived from liabilities without any capital value. The results of profitability ratios consisting of NPM, ROA, and BOPO show that the company's ability to earn profit through all available sources shows an excellent level of efficiency, and it is ranked at the bank's 1st level of health.. Keywords: Financial Performance Assessment, Financial Ratios


2021 ◽  
Author(s):  
Fajrul Idrabdudi Putra

This study aims to analyze the financial performance of PT. BPR Lugas Dana Mandiri Padang in terms of profitability, liquidity and solvency ratios during 2017-2019. The research method uses financial ratio analysis. The results of this study indicate that PT. BPR Lugas Dana Mandiri has a fairly good performance based on profitability, liquidity and solvency ratios despite fluctuating during 2018-2019, PT. BPR is still in a liquid and profitable condition because it has more assets than its liabilities, however, its solvency is projected to continue to decline.


2021 ◽  
Author(s):  
Nursafitri

This research is entitled Ratio Analysis to the Financial Statements of PT. Central Sulawesi Regional Development Bank. This study aims to analyze financial statement ratios using the measurement of liquidity ratios, leverage ratios, profitability ratios, and banks have sufficient ability to take action in guaranteeing and paying off debts to creditors, and for the results of other financial ratio analysis.


Author(s):  
NI MADE WAHYUNINGSIH ◽  
I KETUT RANTAU ◽  
I DEWA AYU SRI YUDHARI

The Financial Performance Analysis of Rural Cooperative of Werdhi MendalaIn Batubulan Village Sukawati Sub-District of Gianyar Regency KUD or rural cooperative is expected to be able to realize economic democracy in theefforts to develop cooperatives into an independent people's economic institutions. Thefinancial statements are an important tool for obtaining information related to thefinancial condition and results of cooperative activities. The objectives of the researchare to determine (1) the ability of KUD to fulfill its short term financial obligationassessed from the liquidity ratio, (2) how far is the KUD assets financed by its debtassessed from the solvency ratio, (3) how effective the KUD in using its funding sourceassessed from the activity ratio and (4) the ability of KUD to obtain the Return onInvestment assessed by the profitability ratio. Types of data used in the study arequalitative data and quantitative data with financial ratio analysis as a method of dataanalysis in the research. Data Sources of the study are primary and secondary data. Thekey informants were the Manager and Finance Department of KUD Werdhi Mendala.Data analysis method used is financial ratio analysis. Financial ratios used are the ratioof liquidity, solvency ratio, activity ratio and profitability ratio.The result of ratioanalysis during 2011-2015 shows that liquidity ratio at current ratio and quick ratio issaid to be very inadequate. The solvency ratio in total debt to equity ratio and total debtto total asset are said to be very inadequate. The ratio of activity to total assets turnoveris not good and receivable turnover is said to be very inadequate. Profitability ratio onnet profit margin is said to be quite capable, return of investment / ROI is said to be veryinadequate and return of equity / ROE (Rentability of Own Capital) is said to be quitecapable.


2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Melisa Patricia Novelina Pasiakan ◽  
Stanly W. Alexander ◽  
Sonny Pangerapan

Company's financial performance can be known from the aspect of financial ratios, such as Liquidity, Solvency, Profitability, and Activity ratios. The development of a company, can be seen and can be compared through the company's financial performance. This is certainly useful for investors, creditors, and owners to make profitable investment decisions. This study aims to assess the financial performance of PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT HolcimIndonesia by using financial ratio analysis. This study uses secondary data from Indonesia Stock Exchange. The result of research shows there are differences of financial performance between PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT Holcim Indonesia. Suggestions for the Management Party should further improve the performance of total asset management, so that efficient corporate finance will be better.Keywords: Liquidity, Solvency, Profitability, Activity, and Financial Performance


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.


2015 ◽  
Vol 6 (4) ◽  
pp. 47-51
Author(s):  
Fahruddin Pasolo

This study aims to determine the tendency of growth of tax revenu elevies, the contribution PAD Jayapura city before and after the Law 28 Year 2009. The research method is done through quantitative analysis using financial ratio analysis techniques Jayapura city government. The resultis an average contribution of taxes to PAD both before and after the implementation of Law No.28 of 2009 showed an increase but the contribution levy decreased. However, the contribution of PAD to Total Revenue Region (TPD) showed an increase(rising).


2020 ◽  
Vol 2 (2) ◽  
pp. 32-46
Author(s):  
Trisa Inna Fitriyani ◽  
Zulkarnain Zulkarnain

This analysis is carried out aiming to see the performance of the consumer goods industry/ CGI sector listed on the Indonesia Stock Exchange (IDX) using common size analysis and financial ratio analysis. The research method used in this research is descriptive research method. The data used is secondary data, in the form of CGI sector financial statements for the period 2017-2018, which are published on the IDX website. The data used is the financial statements of 53 companies. The source of the theory is obtained through library research and similar research obtained from research journals. Financial ratio analysis used is the current ratio, quick ratio, debt to assets, debt to equity, total asset turnover, fixed asset ratio, gross profit margin, return on assets, and return on equity. The analysis shows an increase and a decrease, and a stable number for the results.


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