scholarly journals Analisis Rasio Keuangan Daerah untuk Menilai Kinerja Keuangan Pemerintah Daerah Kepulauan Meranti

2019 ◽  
Vol 7 (2) ◽  
pp. 147
Author(s):  
Novira Sartika
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Fiscal Year ◽  
Regional Government ◽  
Financial Efficiency ◽  
Financial Ratio ◽  
Average Ratio ◽  
Financial Ratio Analysis ◽  
Quantitative Descriptive

This study aims to determine the financial performance of the Kepulauan Meranti Regency Government for the 2012-2016 fiscal year measured by financial ratio analysis. This research method is quantitative descriptive. The data are secondary data in the form of Budget Realization Report (LRA) for the 2012-2016 fiscal year. The analysis shows that the financial performance of the Kepulauan Meranti Regency Government measured by ratio of regional financial efficiency shows efficient with an average ratio of 72,84%. Then when measured by ratio of regional financial independence shows very low with an average ratio of 3,45%. Furthermore, if measured by ratio of the effectiveness of Own-Source Revenue (PAD) shows effective with an average ratio of 103,65%. When observed by degree of decentralization ratio shows average ratio 3,31%. The Last, measured from the equivalent ratio, especially the ratio of operating expenditure shows average ratio 74,14% and capital expenditure 21,80%. We conclude that the financial performance of the Kepulauan Meranti Regency Government is has been quite efficient in managing its finances because it has been able to reduce the amount of regional expenditure that does not exceed regional income. This is seen from the average ratio of regional financial efficiency of 72.84%. In addition, the Regional Government has been effective in managing PAD. This is evident from the average PAD effectiveness ratio of 103.65%. This shows that the acceptance of PAD has been said to be quite good and in accordance with the targeted.

scholarly journals Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pemerintah Kabupaten Siak Tahun Anggaran 2012 - 2016

2019 ◽  
Vol 6 (2) ◽  
pp. 179-188
Author(s):  
Novira Sartika ◽  
Adrian Irnanda Pratama
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Fiscal Year ◽  
Growth Ratio ◽  
Financial Ratio ◽  
Average Ratio ◽  
Operating Expenditure ◽  
The Government ◽  
Quantitative Descriptive

This study aims to determine the financial performance of the Siak Regency Government for the 2012-2016 fiscal year measured by financial ratio analysis. This research method is quantitative descriptive. The data are secondary data in the form of Budget Realization Report (LRA) for the 2012-2016 fiscal year. The analysis shows that the financial performance of the Siak Regency Government measured by ratio of regional financial independence shows very low with an average ratio of 9.83%. Furthermore, if measured by ratio of regional financial efficiency shows efficient with an average ratio of 67.51%. Then when measured by ratio of the effectiveness of Own-Source Revenue (PAD) shows effective with an average ratio of 112.51%. When observed by growth ratio shows fluctuation conditition. The Last, measured from the equivalent ratio, especially the ratio of operating expenditure show average ration 64.95% and capital expenditure 31.53%. We conclude that the financial performance of the Siak Regency Government is efficient in terms of spending expenses to obtain revenue with the realization revenue received by government and effective in order to increase revenue of Own-Source Revenue (PAD) to self-financing for government program due to society tend to pay tax and retribution. Beside that the government should maintan success from year to year and focus more on capital expenditure budgeting than operating expenditure budgeting.

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA LHOKSEUMAWE

2017 ◽  
Vol 5 (1) ◽  
pp. 51
Author(s):  
Wahyuddin Wahyuddin ◽  
Nora Sugianal
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Regional Government ◽  
Efficiency Ratio ◽  
Financial Efficiency ◽  
The Government ◽  
Quantitative Descriptive ◽  
Very High

This study aims to analyze the financial performance of Lhokseumawe City  using the Fiscal Decentralization Degree Ratio, Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, and Harmony Ratio. The data used in this study are quantitative data, namely, Budget Realization Reports sourced from BPKD (Regional Financial Management Agency of Lhokseumawe City. Data collection uses documentation method. Data analysis method used is quantitative descriptive with the formula of Fiscal Decentralization Ratio, Independence Ratio, Ratio Effectiveness of PAD, Regional Financial Efficiency Ratio and Harmony Ratio The results of this study indicate that the financial performance of the government of Lhokseumawe City uses a Degree of Decentralization Ratio which can be categorized as very poor, because the average is 6.03%, the Regional Financial Independence Ratio is still classified instructive relationship because the average magnitude of this ratio is 7.82%, PAD Effectiveness Ratio of the financial performance of Lhokseumawe City  is less effective because the average effectiveness is below 100% which is 90.55%, Regional Financial Efficiency Ratio can be said to be less efficient because the average of regional financial efficiency of Lhokseumawe City is 96.59%, the Harmony Ratio is known that the average regional operating expenditure is still very high at 57.84% compared to the average capital expenditure of 23.29%. So, it can be said that the Regional Government is still not good at managing the government.

scholarly journals Analysis Of Liquidity, Solvency, Activity And Profitability Ratio To Assess The Financial Performance Of PT. Martina Berto Tbk For The Period 2014-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 1-15
Author(s):  
Linda Mariana ◽  
Heru Satria Rukmana
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Financial Ratios ◽  
Fixed Asset ◽  
Return On Equity ◽  
Financial Ratio ◽  
Average Return ◽  
Financial Ratio Analysis ◽  
Quantitative Descriptive ◽  
Turn Over

This study aims to assess the financial performance of PT Martina Berto Tbk in 2014 to 2018 which is reviewed from financial ratios. Financial ratios used are liquidity, solvency, activity and profitability. This study is quantitative descriptive research. Data collection techniques are performed using documentation methods in the form of secondary data and library assessments. Data analysis techniques are used using financial ratio analysis in the form of a comparison of the company's financial ratio performance with the industry average. The results of this study show that the liquidity ratio consisting of current ratio in 2014 was above the industry average and in 2015-2018 was below the industry average, the quick ratio in 2014-2016 was above the industry average and in 2017-2018 was below the industry average, the cash ratio in 2014 was above the industry average and in 2015-2018 was below the industry average. The solvency ratio consisting of debt to asset ratio in 2014 was below the industry average and in 2015-2018 was above the industry average, the debt to equity ratio in 2014 was below the industry average and in 2015-2018 was above the industry average. The ratio of activities consisting of receivable turn over in 2014-2018 is below the industry average, inventory turn over in 2014-2017 was above the industry average and in 2018 was below the industry average, fixed asset turn over in 2014-2018 was below the industry average, fixed asset turn over in 2014-2018 was above the industry average , the total asset turn over in 2014-2018 was below the industry average. The profitability ratio consisting of return on assets in 2014-2018 is below the industry average, return on equity in 2014-2018 is below the industry average and net profit margin in 2014-2018 is below the industry average 

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 RASIO KEUANGAN UNTUK MENGUKUR KINERJA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Arniyatun Febi Hastuti ◽  
Istiatin Istiatin ◽  
Fithri Setya Marwati
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Poor Performance ◽  
Business World ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Solvency Ratio

Competition in the business world is increasingly competitive, so that companies are required to be able to control business activities better than competing companies. The purpose of this study is to determine the financial performance of telecommunications companies listed on the Indonesia Stock Exchange in terms of financial ratio analysis. The financial ratios used are liquidity ratios, solvability ratio, and profitability ratio. This type of research is qualitative and quantitative research. The research data used is secondary data obtained from the Indonesia Stock Exchange. The results of this study can be seen from the calculation of the liquidity ratio, solvency ratio, and profitability ratio at PT Indosat Tbk, PT XL Axiata Tbk, and PT Smartfren Tbk from 2017-2019 showing poor performance, while the solvency ratio and Net Profit Margin at PT Telekomunikasi Indonesia Tbk is already in good condition. Keywords: Financial Performance; Liquidity; Solvability; Profitability.

scholarly journals ANALISIS KINERJA ANGGARAN PENDAPATAN BELANJA DAERAH KABUPATEN MOROWALI PADA PERIODE TAHUN 2011-2015

2017 ◽  
Vol 3 (1) ◽  
pp. 41-56
Author(s):  
Media Gramini ◽  
Muhammad Yunus Kasim ◽  
Cici Riyanti K Bidin
Keyword(s):  
Capital Expenditure ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Local Revenue ◽  
Financial Ratio Analysis ◽  
Local Expenditure ◽  
Quantitative Descriptive ◽  
Operational Expenditure ◽  
High Level ◽  
Negative Difference

This study aims to determine the performance of local revenue and expenditure budget of Morowali District in the period of 2011-2015. This research is quantitative descriptive. This study uses: (1) analysis performance of the local revenue consisting of variance revenue analysis, regional financial ratio analysis, (2) analysis of local expenditure performance includes: variance analysis of local expenditure, analysis of local expenditure activity, and analysis of local expenditure efficiency. The analysis shows that the performance of Morowali District’s local revenue and expenditure budget is poor due to: (1) variance revenue analysis is rated poorly because it has a negative difference; (2) analysis of local financial ratio shows that: (a) the degree of decentralization is very low, (b) independence ratio is very low with a pattern of instructive relationships, (c) dependence ratio has a high level of dependency and (d) effectiveness ratio is considered ineffective. Meanwhile the analysis of the performance of local expenditure shows: (1) variance expenditure analysis is considered good because it has a positive difference (2) activity ratio of expenditure is rated good while capital expenditure is considered less fit because Morowali District prioritizes its budget for operational expenditure than capital expenditures (3) efficiency analysis of expenditure is rated efficient. Penelitian ini bertujuan untuk mengetahui kinerja anggaran pendapatan belanja daerah Kabupaten Morowali pada periode tahun 2011-2015. Metode yang digunakan adalah metode deskriptif kuantitatif. Penelitian ini menggunakan alat analisis (1) analisis kinerja pendapatan daerah yang terdiri dari Analisis Varians Pendapatan, Analisis Rasio Keuangan Daerah, (2) analisis kinerja belanja daerah terdiri dari Analisis Varians Belanja Daerah, Analisis Keserasian Belanja Daerah, dan Analisis Efisiensi Belanja Daerah. Hasil analisis menunjukkan bahwa Kinerja APBD Kabupaten Morowali dilihat dari analisis kinerja pendapatan daerah Kabupaten Morowali memiliki kinerja kurang baik hal ini ditunjukkan (1) Analisis Varians Pendapatan dinilai kurang baik karena memiliki selisih negatif. (2) Analisis Rasio Keuangan Daerah terdiri dari (a) Derajat desentralisasi dinilai masih sangat rendah, (b)Rasio Kemandirian dinilai masih sangat rendah dengan pola hubungan instruktif, (c) Rasio Ketergantungan dinilai memiliki tingkat ketergantungan yang tinggi dan (d)Rasio Efektivitas PAD dapat dikategorikan tidak efektif. Sedangkan jika dilihat dari analisis kinerja belanja daerah: (1) Analisis Varians Belanja dinilai baik karena memiliki selisih positif (2) Rasio Keserasian belanja operasi dinilai serasi sedangkan belanja modal dinilai kurang serasi, dimana Kabupaten Morowali lebih memprioritaskan anggaran belanjanya untuk belanja operasi dibandingkan dengan belanja modal (3) Analisis Efisiensi Belanja dinilai efisien.

scholarly journals Analisis Rasio Likuiditas, Solvabilitas, Aktivitas Dan Profitabilitas Untuk Menilai Kinerja Keuangan PT Martina Berto Tbk Periode 2014-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 45-58
Author(s):  
Linda Mariana ◽  
Heru Satria Rukmana
Keyword(s):  
Secondary Data ◽  
Financial Ratios ◽  
Fixed Asset ◽  
Return On Equity ◽  
Financial Ratio ◽  
Average Return ◽  
Financial Ratio Analysis ◽  
Equity Ratio ◽  
Quantitative Descriptive ◽  
Turn Over

This study aims to assess the financial performance of PT Martina Berto Tbk in 2014 to 2018 which is reviewed from financial ratios. Financial ratios used are liquidity, solvency, activity and profitability. This study is quantitative descriptive research. Data collection techniques are performed using documentation methods in the form of secondary data and library assessments. Data analysis techniques are used using financial ratio analysis in the form of a comparison of the company's financial ratio performance with the industry average. The results of this study show that the liquidity ratio consisting of current ratio in 2014 was above the industry average and in 2015-2018 was below the industry average, the quick ratio in 2014-2016 was above the industry average and in 2017-2018 was below the industry average, the cash ratio in 2014 was above the industry average and in 2015-2018 was below the industry average. The solvency ratio consisting of debt to asset ratio in 2014 was below the industry average and in 2015-2018 was above the industry average, the debt to equity ratio in 2014 was below the industry average and in 2015-2018 was above the industry average. The ratio of activities consisting of receivable turn over in 2014-2018 is below the industry average, inventory turn over in 2014-2017 was above the industry average and in 2018 was below the industry average, fixed asset turn over in 2014-2018 was below the industry average, fixed asset turn over in 2014-2018 was above the industry average , the total asset turn over in 2014-2018 was below the industry average. The profitability ratio consisting of return on assets in 2014-2018 is below the industry average, return on equity in 2014-2018 is below the industry average and net profit margin in 2014-2018 is below the industry average

scholarly journals The Effect of Financial Performance and Balanced Funds on Capital Expenditure of Local Government in District/City in Indonesia

2019 ◽  
Vol 9 (4) ◽  
pp. 129
Author(s):  
Kornelis Kopong Bolen ◽  
Payamta
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Capital Expenditures ◽  
Financial Efficiency ◽  
City Governments ◽  
Financial Independence ◽  
The Republic

Many regional governments in district/city still allocate their capital expenditures below 30%. It is not in line with expectations as mandated in Regulation of the Minister of Home Affairs on Guidelines for Preparation of Regional Income and Expenditure Budget (APBD). The purpose of this study is to examine the effect of financial performance and balance funds on the allocation of capital expenditures for district /city governments in Indonesia. The sample used in this study were 473 district/city governments consisting of 382 district governments and 91 city governments. Meanwhile, the type of data used was secondary data. The analysis in the study was based on reports on the realization of the 2013 to 2017 budget audited by The Supreme Audit Agency of The Republic of Indonesia (BPK).The results of multiple regression analysis show first, Regional Financial Independence and General Allocation Funds have a negative but significant effect on Capital Expenditures. Second, Regional Financial Effectiveness, Revenue Sharing Funds, and Special Allocation Funds have a positive and significant effect on Capital Expenditures. Third, Regional Financial Efficiency does not significantly affect Capital Expenditures.

scholarly journals ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Melisa Patricia Novelina Pasiakan ◽  
Stanly W. Alexander ◽  
Sonny Pangerapan
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Activity Ratios ◽  
A Company

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

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