scholarly journals ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO PROFITABILITAS DAN RASIO AKTIVITAS PADA PT BATA TBK

2018 ◽  
Vol 3 (2) ◽  
pp. 14-27
Author(s):  
Ratnaningsih Ratnaningsih ◽  
Tuti Alawiyah

The purpose of this study was to analyze the financial performance of PT Bata Tbk by using profitability and activity ratios in the period of literature study. The research used the quantitative method and literature review. The research found that financial performances at PT Bata Tbk were less efficient. This could be seen in 2015s financial performance has increased while in 2014 and 2016 have decreased. PT Bata Tbk has failed in planning and developing its business strategy in an effort to obtain maximum profitability. Firm could not evaluate and measure performance standards that had been achieved on the basis of projected financial performance in the past, so that it could affect its customer loyalty and investor confidence levels. Meanwhile frequent fluctuations in the results which were achieved over a period of three years at PT Bata Tbk caused by unbalanced capital use, the management of its assets, and the imbalance between level of sales generated and suppressed cost. A slow inventory turnover rate and the low level of sales had leaded to lower profit level. Keywords: Financial Performance, Profitability Rati, Activity Ratio

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Irwin Ananta Vidada ◽  
Ratiyah Ratiyah ◽  
Denny Erica ◽  
Hartanti Hartanti

In estimating the risk in the face of uncertainty , companies can use analysis as a financial report estimated future formulation of the plans . Use report analysis a finance company capable of know estimation the work of these efforts division in his company. To know the financial performance of corporations in this is done through the profitability analysis ( rentabilitas ). Through the ratio of the company capable of measuring the extent to which the company ability to obtain profit. Objectives in this research is to investigate and to identify the financial performance of pt wijaya karya ( persero ) tbk a period of 2014 until 2018. In this research data collection used through via a observation and the literature study with reference to the company financial performance data. Research methodology in the writing of this is done through which is done based on the ratio of the with of a quantitative approach . Observation data to the financial pt wijaya karya ( persero ) tbk the period 2014 until 2018 . Based on the results of the analysis can summarized in general during the past year observation data ratio in the ratio of the gpm, npm, oim roe and had fluctuations caused earnings up and down and ratio in roa was decreasing.keywords : Ratio Analysis, Financial Performance, Profitabiliy


2020 ◽  
Vol 4 (01) ◽  
Author(s):  
Rizky Citra Dewi ◽  
Bambang Mursito ◽  
Istiatin Istiatin

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.


1996 ◽  
Vol 24 (2) ◽  
pp. 119-131
Author(s):  
F. Lux ◽  
H. Stumpf

Abstract Current demands by the consumer, the automobile industry, and the environment have determined the basis of this investigation. In the past, the requirements—ever faster, ever sportier—were accepted as decisive parameters for the development of our study. In the future, rational and safety-related tire characteristics as well as environmental consciousness will increase, whereas purely performance-related parameters will diminish in their importance. Through our light-weight tire project, we have paved the way for future tire generations. The first priority is the minimal use of material resources; this means a reduction of materials and energy in tire production by using advanced design and production methods without sacrificing performance standards. This benefits the consumer—the final judge of all of our activities—by considerably reducing the rolling resistance, leading to lower fuel consumption. Further design targets include the improvement of rolling behavior and increased comfort by reducing tire weight, and therefore a reduction in unsprung masses on the vehicle.


Urban Science ◽  
2020 ◽  
Vol 4 (4) ◽  
pp. 70
Author(s):  
Till Koglin ◽  
Lucas Glasare

This paper evaluates the history and cycling accessibility of Nova, a shopping centre established in Lund, Sweden, in 2002. The current situation was also analysed through observation and a literature review. Moreover, the study conducted a closer analysis of the history and role of the municipality based on further literature study and interviews with officials. The conclusion of the analysis indicates poor and unsafe bikeways caused by conflicts of interest between politicians, officials, landowners and the general public. It also depicts a situation in which the municipality’s master plan has been ignored, and, in contrast to the local goals, cycling accessibility at Nova has seen no significant improvement since the shopping centre was first established. The reasons for this, arguably, are a relatively low budget for bikeway improvements in the municipality, as well as a situation in which decision-makers have stopped approaching the subject, as a result of the long and often boisterous conflicts it has created in the past. Lastly, it must be noted that it is easy to regard the whole process of Nova, from its establishment to the current situation, as being symptomatic of the power structures between drivers and cyclists that still affect decision-makers at all levels.


2021 ◽  
Vol 3 (1) ◽  
pp. 35-43
Author(s):  
Dedy Hardiansyah ◽  
Nurhayati Nurhayati

The purpose of this study is to find out how much Return On Investment (ROI) is to assess the financial performance of PT Mitra Investindo, Tbk. This type of quantitative descriptive research uses secondary data. Data collection techniques are documentation and literature study. Research population for 22 years from the start of listing on the Indonesia Stock Exchange 1997-2019. Then a sample of 10 years from 2010-2019 with purposive sampling technique. The data analysis technique used statistical analysis with a one-sample t-test. The results showed that the Return On Investment (ROI) to assess the financial performance of      PT Mitra Investindo, Tbk was in a bad condition because it was less than 30% of the expected.


2016 ◽  
Vol 12 (1) ◽  
pp. 61-80 ◽  
Author(s):  
Asri Maharani ◽  
Gindo Tampubolon

AbstractHoping to improve their health system performance, many countries have corporatised their hospitals in the past 20 years. What this means for hospital performance remains as yet largely unknown. This study looks into the association of corporatisation and hospital performance in Indonesia. We apply panel data regression analysis to survey data on 54 public hospitals in East Java province. Our analysis suggests that corporatisation is associated with higher hospital income and expenditure, but fails to improve efficiency and equity. These findings suggest that hospital corporatisation policy in Indonesia should increase emphasis on efficiency and equity rather than on financial performance alone.


2020 ◽  
Vol 28 (1) ◽  
pp. 85
Author(s):  
Ahmad Saifuddin

Islamic psychotherapy has been an interesting discussion over the past few years. This is indicated by the number of studies on Islamic psychotherapy, both literature studies and experiments. As a method of psychotherapy, Islamic psychotherapy cannot be separated from ethics code. However, Islamic psychotherapy is based on two principles, namely the science of psychology and Islamic religion. It leads to debate about the form of ethical code of Islamic psychotherapy. This study aimed to provide suggestions for the formulation of a code of ethics in Islamic psychotherapy using literature study. The result is a clear formulation of ethical code of Islamic psychotherapy. The formulation is based on psychology ethics which is then interpreted according to the context of Islamic psychotherapy. It is intended that the perception and implementation of Islamic psychotherapy can be standardized and not leading to ethical violations


2020 ◽  
Vol 3 (2) ◽  
pp. 456-464
Author(s):  
Murni Dahlena ◽  
Junita Putri Rajana Harahap

A APBD shows the potential ability of a region to manage its regional resources to be a source of income in the context of regional development and prosperity. This research was conducted to analyze and identify the financial capacity of the region for the purposes of planning the following year or other interests. Regional Revenue and Expenditure Budget (APBD) is a financial plan prepared by each region based on Regional Regulations, in this case the regency / city area in North Sumater Province. This study uses district / city APBD data in North Sumatra Province for the past 4 years, from 2014 to 2017. The results of this study indicate that the financial performance of district / city governments in North Sumatra Province is good and independent, marked by the large components Regional original income continues to increase from 2014 to 2017. Keywords : Revenue, Expenditure, Performance


Kebudayaan ◽  
2019 ◽  
Vol 14 (1) ◽  
pp. 27-42
Author(s):  
I Made Sutaba

Archaeological researches in Indonesia have discovered a number of various historical and archaeological artifacts that belong to cultural heritage. As historical evidences, this cultural heritage is an important source of the plural information and messages of the past life of our society. It is remarkable that this cultural heritage has some problems for example problem of typology, function, meanings, and the other for the society. Studying the problems, it is interesting to do research on its function as a teller of the past history that contained various aspects of the life of our society that not yet studied until today. By learning the problems, this research goal is to find the answer of the problems. To reach this goal, we do this research gradually by collecting data through literature study and field observation along with interviews. The next step is analysis carried out through methods of typology analysis, contextual, functional analysis, ethno archaeological and ethno historical approach. Finally the result showed that the function of our cultural heritage is as teller of the many-sided aspects of the past history of our artifacts such as technological aspects, social, and religious aspects but it is impossible to get full completed information due to some reasons. Keywords: archaeological and historical artifacts, cultural heritages, teller of the past.  AbstrakPenyelidikan arkeologi di Indonesia sudah berhasil menemukan artefak sejarah dan arkeologi yang beraneka ragam, yang tergolong sebagai warisan budaya. Sebagai bukti-bukti sejarah, warisan budaya ini adalah sumber informasi dan pesan-pesan kehidupan masyarakat masa lalu yang bersifat pluralistik. Menarik perhatian, bahwa warisan budaya ini mempunyai permasalahan yaitu, permasalahan tipologi, fungsi dan makna dalam kehidupan masyarakat. Mempelajari masalah ini, sangat menarik untuk melakukan penelitian mengenai fungsinya sebagai penutur sejarah masa silam, yang mengandung aneka ragam, aspek kehidupan masyarakat, yang belum dikaji sampai sekarang. Dengan mencermati permasalahan ini, maka tujuan penelitian ini, adalah untuk meneliti permasalahan tadi. Untuk mencapai tujuan ini, penulis melakukan penelitian secara bertahap melalui pengumpulan data dengan metode kajian pustaka dan observasi lapangan yang disertai dengan wawancara. Langkah selanjutnya, adalah melakukan analisis dengan analisis tipologi, kontekstual, analisis fungsional, pendekatan etnoarkeologi dan etnohistori. Hasil penelitian ini menunjukkan bahwa cagar budaya itu berfungsi sebagai penutur kehidupan masa silam yang mengandung aspek yang bersfiat jamak, adalah aspek teknologi, sosial dan religi, tetapi tidak mungkin untuk mendapat informasi yang lengkap karena berbagai faktor.Kata kunci: peninggalan sejarah dan purbakala, warisan budaya, penutur masa silam.


Author(s):  
Elyanti Rosmanidar ◽  
Abu Azam Al Hadi ◽  
Muhamad Ahsan

This article aims to provide an overview of the development of research on the measurement of Islamic banking performance over the past 20 years from 89 selected papers with Scopus-indexed journals ranked Q4 to Q1 or accredited with Sinta 2 to Sinta 1. This study used a qual-quantitative meta-analysis approach using the Mendeley citation application. The distribution of the topic and the depth of research in paper samples based on keywords in publications were analyzed using the VOSviewer application. The results of the analysis showed that the research trend of Islamic banking performance in reputable journals is increasing in recent years. Most of the studies performed in the last two decades have focused on the practice and corporate governance of Islamic banks and comparisons between Islamic and conventional banks based on financial performance ratios and aspect of maqasid al-Shariah; Only a few studies that discuss efficiency, social performance on Islamic banks, regulation, intellectual capital and stability of the financial performance of Islamic banks were found. The further discussion is an empirical exposure without theoretical exploration or analysis which is supposed to become the direction of banking research in the future.  JEL Classification Codes: G21, L25, P17, P47.


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