scholarly journals Growth Of Financial Performance PT. Gresik Cipta Sejahtera (GCS) Year 2011-2014 Using Financial Ratio Analysis

Author(s):  
Boni A Pasaribu

Assessment of financial performance can be known through a report, a report which describes the growth of the company's financial performance in certain periods. The report is called the financial statements. In order to make the financial statements useful for the parties concerned, it is needed to conduct analysis of the relations of the items in the financial statements which is often called financial statement analysis.The purpose of this study, to determine the growth of financial performance at PT. Gresik Cipta Sejahtera Medan in 2011-2014 based on the analysis of liquidity, leverage, and profitability.The data analysis method used is comparative descriptive method using a ratio measurement of liquidity, leverage, and profitability. Based on the current ratio, inventory to net working capital and debt to equity ratio, the company is in good shape, although they fluctuate during the period from 2011-2014. Based on the quick ratio, cash ratio, debt ratio, gross profit margin, net profit margin, ROI, and ROE, the company is in unfavorable circumstances, thus encouraged to improve efficiency.

2019 ◽  
Vol 9 (3) ◽  
pp. 122
Author(s):  
Grace D. P. Ramang ◽  
Tinneke M. Tumbel ◽  
Joula J. Rogahang

This study aims to determine the financial performance of PT. Indonesia Prima Property, Tbk Jakarta Pusat by using financial ratio analysis from 2016 to 2018. Financial ratios analyzed include Current Ratio (CR), Quick ratio (QR), Total Assets Turnover (TAT), Net Profit Margin (NPM) , Gross Profit Margin (GPM), and Debt to Assets Total (DtAT). The data used in this study are in the form of financial statement data for 2016 - 2018. From the analysis of the data it can be seen that the liquidity ratio of PT. Indonesia Prima Property Tbk seen from CR in 2016 - 2018, in three years it was 2.78%, 4.28%, and 0.80% while the QR in 2016 - 2018 was 2.38%, 3.83%, 0.72%. The activity ratio of PT Indonesia Prima Property Tbk seen from TAT in three years is 0.56%, 0.43%, 0.03% has decreased every year this happens because the number of goods to be sold has not been much from the sale. PT Indonesia Prima Property Tbk's profitability ratio seen from NPM in three years is 0.02%, 0.04%, 0.06% while GPM in three years is 0.49%, 0.44%, 0.37%. The Solvency Ratio of PT Indonesia Prima Property Tbk seen from DtAT in three years is 0.03%, 0.02%, 0.09% experiencing ups and downs because it is funded by capital in a solvable condition.


2020 ◽  
Vol 8 (1) ◽  
pp. 73-93
Author(s):  
Tarsija Tarsija ◽  
Pandaya Pandaya

This research is a case study with research objects namely PT. Indonesian Pilot Pen. The collection technique is done by documenting the financial statements covering the balance sheet, income statement and cost of goods sold. In measuring the company's financial performance, data analysis techniques namely financial ratio analysis include 1). Liquidity (Current Ratio, Quick Ratio, and Cash Ratio) 2). Solvency (Debt to Assets Ratio and Debt to Equity Ratio), (3). Activities (Fixed Assets Turnover, Inventory Turnover) and (4). Profitability (Gross Profit Margin, Net Profit Margin and Return on Equity) in 2012-2016 by comparing the ratio of industry standards.Based on the results of research and analysis shows that 1). Financial Performance of PT. Indonesian Pilot Pen during 2012-2016 in terms of liquidity shows that this result with each of the indicators in the category is quite good (liquid). 2). The results of the financial performance research show that each of these indicators is in a fairly good category (solvable. Furthermore, Financial Performance in terms of Activities in the Fixed Turnover and Inventory Turnover in 2012-2016 these results indicate fluctuations from year to year and are categorized as not good (inefficient). Financial Performance in terms of Profitability in Gross Profit Margin, Net Profit Margin and Return on Equity in 2012-2016 These results show fluctuations from year to year and are categorized as not good (inefficient).


Author(s):  
Herlin Herlin ◽  
Rina Trisna Yanti

ABSTRACTThe purpose of this study is to determine the financial performance of PT. Pegadaian (Persero) Tbk in 2018-2019.The results showed that the total score of financial performance of PT. Pegadaian (Persero) is on an unhealthy interval scale, which is at a total criterion score of 50 - 65 (Minister of BUMN Nomo: Kep-100 / MBU / 2002. These results indicate that the financial performance of PT. Pegadaian (Persero) Tbk using the ratio finance, namely the cash ratio in 2018 obtained a value of 130.1 with a score of 10 and in 2019 a score of 129.1 and a score of 8 (very healthy). Calculation of the current ratio in 2018 with a value of 1.17 and a score of 0, while the year 2019 with a score of 0.39 and a score of 0 (unhealthy). Debt to Equity Ratio in 2018 with a score of 162.4 and a score of 10, while in 2019 the score was 183.2 with a score of 10 (very healthy). Debt to Total Asset Ratio in 2018 with a score of 61.8 and a score of 0, while in 2019 the value was 64.6 with a score of 0 (unhealthy) .The Gros Profit Margin ratio in 2018 shows a value of 31.9 with a score of 8.5 and in 2019 the score is 23.9 and a score of 8.5 (Very Healthy) Net Profit Margin ratio for the year 2018 shows a value of 24.2 with a score of 8.5 and in 2019 a score of 17.5 and a score of 8.5 (Very Healthy). The Return On Investement (ROI) ratio in 2018 scored 11.6 with a score of 8.5 and in 2019 with a score of 17.9 and a score of 8.5 (Very Healthy) and the Return On Equity (ROE) ratio, throughout 2018 with a value of 44.4 and a score of 8.5 and in 2019 with a value of 47.9 and a score of 8.5 (very healthy).Keyword : Ferformance Financial, Financial Ratio


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


2019 ◽  
Vol 6 (2) ◽  
pp. 151
Author(s):  
Bima Arif Oktianto

The present study aims to investigate the influence of financial performanceof the stock prices on food and beverage industries in the Indonesia StockExchange that are Current Ratio (CR), Debt to Equity Ratio (DER), TotalAssets Turnover (TATO), and Net Profit Margin (NPM).This study usedsecondary data that obtained from the financial statements of IndonesianCapital Market Directory (ICMD) based on the publication of the IndonesiaStock Exchange. The sample used in this study were enterprises food andbeverage industries listed in the Indonesia Stock Exchange in 2011 – 2015.The data were analyzed by using multiple linear regression analysis.Theresults of this study indicated that there was significant effect simultaneouslybetween financial performance [Current Ratio (CR), Debt to Equity Ratio(DER), Total Assets Turnover (TATO), and Net Profit Margin (NPM)] towardthe stock prices on food and beverage industries in Indonesia stockExchange in 2011 - 2015. While partially showed that of the fourindependent variables, which indicated the presence of significant influencewere Current Ratio (CR), Total Assets Turnover (TATO), and Net ProfitMargin (NPM) to the stock prices on food and beverage industries inIndonesia stock Exchange in 2011-2015.


2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Suwarto Suwarto

This research is motivation to know the financial performance of ksp so that the management of the ksp can perform their duties and obligations well in accordance with the objectives of the cooperative in general.The purpose of this study to determine the financial performance of ksp based on the ratio of Liquidity, Solvency and Profitability on Tri Dharma Cooperative Artha Seputih Raman.Based on the it can be concluded the financial performance of Savings and Loans Cooperative Tri Dharma Artha Seputih Raman years in 2012-2016 are:The liquidity ratio consisting of current ratio yielded an average of 90.44%. It can be concluded that current ratio includes bad criteria because less than 125%. Solvency ratio consists of debt to asset ratio yield average of 91,42% and can be concluded debt to asset ratio including criterion less good, because bigger than 60% to 95%. While based on the calculation of debt to equity ratio produce an average of 1,074.05%, it can be concluded debt to equity ratio including bad criteria because greater than 200% and profitability ratio consisting of return on assets (ROA) yield average of 1 , 36%, can be concluded return on assets (ROA) including criteria less good because more than 1% to 3% whereas based on calculation of return on equity (ROE) yield average of 16,04%, can be concluded return on equity ( ROE) is included in good criteria because it is greater than 15% to 21% and based on the calculation of net profit margin (NPM) yields an average of 8.08%, net profit margin (NPM) is considered good enough criteria as more than 5% to 10%.Keywords: Financial Statement, Liquidity Ratio, Solvency Ratio, and Profitability Ratio 


2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Govindha Zahra Maharyani ◽  
Dwiati Marsiwi ◽  
Titin Eka Ardiana

BUMDes is a new line of business that is being promoted by the Government of the Republic of Indonesia. Establishment of BUMDes is intended to realize the Autonomous Village program. This study aims to determine the financial performance of BUMDes Arum Dalu Ngabar from 2015 to 2018. The assessment indicators are using Current Ratio, Debt to Equity Ratio, Return on Equity, Total Assets Turn Over, Net Profit Margin, and Return on Assets. The population in this study is all financial statements belonging to BUMDes Arum Dalu in 2015-2018. The sample used is the Arum Dalu BUMDes financial statements in 2015-2018. The data used are secondary data and data collection techniques by obtaining documents through other people. The data analysis technique in this study is the analysis of financial ratios. This study shows the results that the current ratio assessment is categorized Very Poor, with an average value of 2.492%. Debt to equity ratio is categorized Very Good, with an average value of 2.54%. Return on Equity is categorized as Fair, with an average value of 10.8%. Total assets turnover is categorized as Very Poor, with an average value of 0.19 times. Net profit margin in 2015-2018 is categorized Very Good with an average value of 51.5% and Return on assets is also categorized Very Good, with an average value of 10.5%. Based from the evaluation indicators of the Republic of Indonesia State Minister for Cooperatives, Small and Medium Enterprises Number. 06 / Per / M.KUKM / V / 2006 as a whole, the financial performance of BUMDes Arum Dalu is in the Fair category. Thus, the financial performance of BUMDes Arum Dalu really needs to be improved.


2020 ◽  
Vol 5 (2) ◽  
pp. 156
Author(s):  
Asmawati Asmawati

This research purpose to know the development of financial performance at PT United Tractors Tbk 2015 - 2017. PT United Tractor Tbk research subject. The data used  data sekunder that the financial statements of PT United Tractors Tbk 2015-2017 . The analysis used Current Ratio (CR), Qui k Ratio (QR) , Debt to total asset ratio (DAR), Debt to equity ratio (DER), Net Profit Margin (NPM), Return on Total Assets ratio (ROA) , Return On Equity (ROE) Ratio . The results of the analysis of the development of PT United Tractors Tbk's financial performance from 2015 - 2017 show that liquidity is included in the liquid category. Solvability Analysis is categorized as solvable while for Profitability analysis with very efficient conditions.


2020 ◽  
Vol 15 (2) ◽  
pp. 62
Author(s):  
Vidya Akandji ◽  
Jantje J. Tinangon ◽  
Winston Pontoh

As business increasingly global, financial statements are more important than ever before. As a basis of competitive analysis, credit decisions, business negotiation and legal entity control. For investor or potential investor, it would be better to analyse the company’s financial performace first. In assessing the company’s financial performance, one of the indicators that mostly used is accounting investment in the form of a company’s financial satatement. This study was conducted in the hospitality industry listed on the stock exchange with aim to analyse financial statement in assessing the company’s financial performance. The analytical method used in this study is a quantitative analysis method. From the financial statement there is an analysis of profitability to be able to predict the condition of the company’s in the future. The results of profitability ratio which consist of profit margin, gross profit margin, net profit margin, ROI, and ROA show that ability of the company to get profits from all sources have varies performances. There are companies which have good, standard and poor performances.


2021 ◽  
Vol 6 (2) ◽  
pp. 134-149
Author(s):  
Heri Enjang Syahputra

This study aims todetermine and analyze in measuring the level of financial performance at PT. Indonesia Kendaraan Terminal Tbk, 2015-2019 period in terms of financial ratio analysis. Information on the level of financial performance is  very important in maintaining the company's existence from competition. The analytical method used is descriptive method with a quantitative approach, with data collection techniques in the form of documentary research or Its kind, as well as data collection from the Indonesian Stock Exchange (BEI). The data analyzed were the financial statements of PT. Indonesia Kendaran Teminal Tbk. Namely the income statement and statement of financial position (BalanceSheet) for the period of 2015-2019. Assessment of the level of performance from the financial aspect uses financial ratio indicators, namely Current Ratio, Cash Ratio, Debt Ratio, Debt to Equity Ratio, Gross Profit Margin, Net Profit Margin, Return On Equity, Total Asset Turnover, Fixed Asset Turnover. Results of The research on the level of financial performance of PT. Indonesia Vehicle Terminal Tbk. Obtained a healthy predicate with the AA category consecutively during the period 2015 to 2019.


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