APPLICATION OF FINANCIAL ANALYSIS IN FUNCTION OF COMPANIES’ LIQUIDITY EVALUATION

2018 ◽  
Vol 28 (5) ◽  
pp. 1725-1732
Author(s):  
Ajsel Usinova
Keyword(s):  
Business Processes ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Indicators ◽  
Financial Reports ◽  
Special Contribution ◽  
Financial Ratio ◽  
Financial Condition ◽  
Financial Ratio Analysis ◽  
Master's Thesis

The financial statements represent a "snapshot" of the company's operations in a specific period and one of the main sources of data for evaluation of the financial condition and result of companies and analyze their overall performance. The analysis of financial statements is the use of accounting information in decision-making and investment business. The process of analyzing financial reports is designed to help business people, investors and lenders to learn how to read, interpret and analyze prepared financial statements. Essential tool in the analysis of financial statements is financial (ratio) analysis. The objective of this master’s thesis is to explain the application of financial indicators in the analysis of business processes in general and to give a special contribution to the understanding of the application of financial liquidity indicators. From this point of calculation is illustrated and also made a detailed analysis of the performance of the liquidity situation with specific representative sample of companies in the Macedonian economy.

scholarly journals Analisis Komparatif Laporan Keuangan PT. Wijaya Karya (Persero) Tbk dengan Industri Building Construction yang terdaftar Di Bursa Efek Indonesia Periode 2014-2019

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Dimas Iskandar ◽  
Bambang Santoso Marsoem
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Building Construction ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Descriptive Statistical Analysis

This paper analyzes the financial performance of PT Wijaya Karya (Persero) Tbk. compared to the total industry based on Financial Ratio Analysis. The data used are the financial statements for the period 2014-2019 which are listed on the Indonesia Stock Exchange as many as 17 companies. Of these, 12 companies had complete financial reports. Thus the industrial data used in the sample in this paper is data from 12 companies. The data analysis method in this research is descriptive statistical analysis and financial ratio analysis. The results of this study are expected to be a benchmark in assessing the financial performance of PT Wijaya Karya Tbk

scholarly journals Menyusun Laporan Keuangan

2021 ◽  
Author(s):  
Keyword(s):  
Comparative Analysis ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Condition ◽  
Financial Ratio Analysis

Financial statements are reports that show the company's financial condition at this time or in a certain period. The company's financial statements need to be analyzed in order to obtain the development of the company's financial condition, including through financial ratio analysis and comparative analysis of financial statements.

scholarly journals Analysis of Financial Performance In Company PT. Indofood Sukses Makmur Tbk. Based On Ratio Analysis Liquidity and Profitability Period 2015-2019.

2020 ◽  
Vol 1 (5) ◽  
pp. 260-265
Author(s):  
Yasinta Asiani ◽  
Setyo Riyanto
Keyword(s):  
Stock Exchange ◽  
Descriptive Analysis ◽  
Good Condition ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Condition ◽  
Financial Ratio Analysis ◽  
Profitability Ratios

The industry is one sector that has an important role in the development of a country. One of them is an industry in Indonesia, and its products that are in great demand are consumer goods with specifications of food products and household goods. An assessment of a company's financial level can be done by analyzing the company's financial statements. The financial statements used are the balance sheet and income statement from 2015 to 2019. To find out whether the company's financial condition is in good condition, various analyzes can be performed. One analysis that can be used to determine the company's financial situation is financial ratio analysis. The purpose of this study is to assess the company's performance by using the financial ratio analysis of PT Indofood Sukses Makmur, Tbk on the Indonesia Stock Exchange. This research was conducted by conducting documentation techniques with data obtained from the financial statements of PT Indofood Sukses Makmur. Then analyzed using financial statement analysis consisting of liquidity ratios and profitability ratios. The analytical method used is a descriptive analysis using the measurement of liquidity ratios and profitability. Based on the calculation of ratio analysis from PT Indofood Sukses Makmur, the liquidity ratio has increased every year so that the company's condition can be categorized quite well. Whereas, based on profitability ratios, it shows an increasing number from year to year so that it can be said the state of the company is in a good position.

scholarly journals Financial Analysis of MI’s Company Based on Harvard Analysis Framework

2021 ◽  
Vol 5 (2) ◽  
pp. 42
Author(s):  
Guo Jingxian ◽  
Yang Yuanxi
Keyword(s):  
Competitive Analysis ◽  
Financial Analysis ◽  
Financial Statements ◽  
Development Prospect ◽  
Ratio Analysis ◽  
Analysis Framework ◽  
Financial Situation ◽  
Financial Ratio ◽  
Existing Problems ◽  
Financial Ratio Analysis

This paper takes the financial statements of MI from 2017to 2019, and uses Harvard analysis framework to analyse the financial situation of MI. The analysis content mainly includes enterprise macro environment, industry competitive analysis and financial ratio analysis. This paper tried to understand the current situation and development prospect of MI. Based on the analysis of MI’s financial situation under the framework of Harvard, we summarized the existing problems and put forward suggestions.

scholarly journals THE EFFECT OF FINANCIAL RATIO ANALYSIS ON THE FINANCIAL PERFORMANCE OF THE ISLAMIC PERSPECTIVE AT THE STATE ISLAMIC INSTITUTE (IAIN) PALANGKA RAYA FOR THE 2016-2018 PERIOD

TRANSFORMATIF ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 101-120
Author(s):  
Tiffianti Diannissa ◽  
Abdul Qodir
Keyword(s):  
Financial Performance ◽  
Islamic Law ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Condition ◽  
Financial Conditions ◽  
Financial Ratio Analysis ◽  
Income Ratio ◽  
Equity Ratio

This study aims to analyze the financial statements at IAIN Palangka Raya for three periods, namely the 2016-2018 period. This analysis was conducted to determine the financial performance of higher education when viewed from the ROA. It is fitting that the performance of IAIN Palangka Raya is carried out in accordance with Islamic law. In addition to providing information on financial conditions, the results of financial ratio analysis can also be used as a basis for decision making, especially to improve the financial condition of IAIN Palangka Raya in the future. The financial statements will be analyzed using financial ratio analysis, including: liquidity ratios, debt to equity ratios and debt to income ratios. Comparisons are also made using Sharia provisions. The results obtained from this study are that in the 2016-2018 period the value of the IAIN Palangka Raya financial ratio analysis is still very good. When viewed from the results of the t test, the liquidity ratio, debt to equity ratio and debt to income ratio have a partially positive and significant effect on financial performance. Meanwhile, if viewed from the results of the F test, the liquidity ratio, debt to equity ratio and debt to income ratio have a positive and significant effect simultaneously or together on financial performance in the IAIN Palangka Raya environment. So it can be said that IAIN Palangka Raya has performed well and is in accordance with sharia provisions.

scholarly journals Financial Ratio Analysis at PT. Adaro Energy Tbk. Based on The 2017 – 2020 Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 77-86
Author(s):  
Christine Herawati Limbong ◽  
Elida Florentina Sinaga Simanjorang ◽  
Nova Jayanti Harahap ◽  
Zulkarnain Nasution
Keyword(s):  
Financial Statements ◽  
Health Condition ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
General Description ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Report ◽  
Financial Ratio Analysis ◽  
A Company

Every company must have financial reports that record capital, profits, losses, production wages, salary payments, which are related to the whole business. This report is called a financial report or financial report which records all information about a company's finances. The financial report is the final result of the process of recording financial transaction activities in a company that describes the company's financial condition in an accounting period and is a general description of the performance of a company. Where the purpose of making financial statements is to communicate the economic resources (assets), and obligations of an entity at a certain time, and the capital owned by the company. One way to get good financial reports is to compare the numbers in the financial statements. In making comparisons known as financial ratio analysis. The financial ratios used are profitability ratios and liquidity ratios. The results of these financial ratios will show the health condition of the company in question and are used to assess management's performance in a period whether it has achieved the targets as set and assesses management's ability to effectively empower company resources.

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 ANALISIS PERBANDINGAN KINERJA KEUANGAN MENGGUNAKAN METODE CAMEL PADA BANK BRI DAN BANK BNI PERIODE 2011-2015

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Angelita Chyntia Kalendesang ◽  
Sifrid S. Pangemanan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Asset Management ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Fiscal Year ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Public Banks ◽  
Object Of Study

Bank as an intermediary institutions play a very important role in a country's economy. Therefore, the existence of a healthy bank is necessary, in order to achieve that goals banks have to be very careful in running their business and they also need special supervision include control from government through Central Bank which is known as Bank Indonesia. This research aims to examine and analyze the Assessment of the level of health of Commercial Bank, based on Bank Indonesia Regulation No. 13/1 / PBI / 2011, by using CAMEL (Capital, Asset, Management, Earnings, Liquidity) as its benchmarking tools. The ratio used includes financial ratio analysis such as CAR, KAP, NPM, ROA, BOPO and LDR. The object of study includes government-owned public banks listed on the IDX representing the entire population, but samples only taken from the financial statements of Bank BRI and Bank BNI during fiscal year 2011-2015, through research method of comparison of descriptive analysis to financial performance at both Bank (BRI & BNI), it can be concluded whether both of them are in the predicate healthy, healthy enough, less healthy or unhealthy. The results showed that both banks are equally healthy, while BRI have had better improvement of financial performance compared to BNI.Key words : Financial Performance, Financial Ratio, CAMEL Method, Commercial Bank Health.

scholarly journals Combining Regression and Clustering for Financial Analysis

2020 ◽  
Vol 2 (1) ◽  
pp. 109-118
Author(s):  
Andreea Ioana Chiriac
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Cluster Analysis ◽  
Business Processes ◽  
Financial Analysis ◽  
Two Dimensions ◽  
Machine Learning Algorithms ◽  
Financial Ratio ◽  
Research Perspective ◽  
Systems Learning

Abstract Artificial Intelligence is used in business through machine learning algorithms. Machine learning is a part of computer science focused on computer systems learning to perform a specific task without using explicit instructions, relying on patterns and inference instead. Though it might seem like we’ve come a long way in the last ten years, which is true from a research perspective, the adoption of AI among corporations is still relatively low. Over time it became possible to automate more tasks and business processes than ever before. The benefit of using artificial intelligence is that does not require to program every step of the process, predicting at each step what could happen and how to resolve it. The algorithms decide for themselves in each case how the problems should be solved, based on the data that is used. I apply Python language to create a synthetic feature vector that allows visualizations in two dimensions for EDIBTA financial ratio. I use Mean-Square Error in order to evaluate the success, having the optimal parameters. In this section, I also mentioned about the purpose, goals, and applications of cluster analysis. I indicated about the basics of cluster analysis and how to do it and also did a demonstration on how to use K-Means.

scholarly journals IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina F. Pinontoan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Leverage Ratio ◽  
Financial Ratio Analysis ◽  
A Company

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

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