ANALISIS LAPORAN KEUANGAN PT. GATARI SEBAGAI DASAR PERTIMBANGAN PEMBERIAN KREDIT MODAL KERJA PADA PT.BANK DKI

2016 ◽  
Vol 1 (2) ◽  
pp. 81-92
Author(s):  
Rachma Zannati ◽  
Nur Fitriana

This study aims to determine (a) measure the feasibility assessment takes into account the provision of working capital credit for PT.Gatari as additional capital by comparing financial ratios (liquidity, solvency, profitability, and activity) for the period 2012-2015, and (b) measure the credit granting considerations on PT. Gatari according to standard financing considerations on PT. Bank DKI. This research is a descriptive method with the quantitative approach to PT. Gatari financial statements from its inception until today. The research sample is PT. Gatari financial statements in 2013, 2014 and 2015. The study shows that (a) the measurement of financial feasibility assessment showed good results because the calculation of the ratio is almost entirely according to the standard financial ratios applicable at PT. Bank DKI and (b) the measurement of supporting aspects of credit is good enough as a basis for credit supply PT. Bank DKI. Keywords: Liquidity Ratios, Solvency Ratios, Activity Ratios, Profitability Ratios, Working Capital Loan

2021 ◽  
Vol 7 (2) ◽  
pp. 69-79
Author(s):  
Nida Auliana Umami ◽  
Ayu Febriyanti Safitri

Financial statement analysis is one way to find out the condition of the company, financial ratios are one of the tools used to analyze financial statements. The purpose of this study is to determine the financial condition through the analysis of liquidity ratios, solvency, and profitability as well as the constraints that occur in financial performance and solutions made by the company. The method used in this research is descriptive method. The data was studied in the form of financial statements of PT. Martina Berto Tbk for 2014-2018. Based on the results, it can be concluded that the liquidity ratio is healthy because the current, fast, and INWC ratio is above the industry standard. The solvency ratio is healthy because the debt to equity ratio and LTDtER are above the standard. While the profitability ratios are declared unhealthy because the ratios of NPM, ROA, and ROE are below the standard.


2017 ◽  
Vol 2 (02) ◽  
Author(s):  
Nur Indah Lupitasri ◽  
Cholis Hidayati

ABSTRACTPT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk is some food company that manufactures and sells consumer goods - day. The three companies are competing to increase its profit and to conduct its business expansion. Is inseparable from the three companies that are required to assess each year whether the financial statements are already meet the standard conditions of the financial performance of companies using financial statement analysis. For that conducted research at PT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk with the aim of analyzing the results of the company's financial performance when seen from the analysis of the financial statements of these companies. The financial statements of the three companies are measured using financial ratios of liquidity ratios, activity ratios, solvency ratios and profitability ratios as well as using common size analysis. From the analysis conducted is as follows ratio of the financial statements. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk shows the average - average financial performance is good. Keyword: Financial Statement Analysis, Financial Performance


Author(s):  
Yuli Agustina ◽  
Wita Ryani Juniar ◽  
Heri Pratikto ◽  
Ely Siswanto

The purpose of this study is to determine the financial performance of Perum Jasa Tirta I Malang-East Java for the period 2009-2018. This type of research used in this study is a description and the method used to measure financial performance is one of the methods of financial statement analysis. The financial statement analysis method involves several financial ratios namely liquidity ratios, leverage, activity and profitability and is measured based quantitatively data. The results showed that: Information on financial performance is needed in maintaining the company's existence; this is evident from the results Financial performance of Perum Jasa Tirta I, as seen from profitability ratios and leverage ratios, showed excellent performance even though profitability ratios and activity ratios are known to be in poor condition.


2021 ◽  
Vol 5 (1) ◽  
pp. 136-151
Author(s):  
Chivalrind Ghanevi Ayuntari

This study aims to analyze the source and uses of working capital at PT Multi Bintang Indonesia Tbk and its effect on the company’s profitability. The source data of this study is financial statements of the company and financial statements of several companies from similar industries. The data taken from idx.co.id for period 2016-2020. The analysis was carried out by analyzing reports on sources and uses of working capital, analysis of working capital requirements and analysis of profitability ratios. After analyzing the results obtained that the company has managed working capital well even though the company had experienced a lack of capital for a certain period. In addition, the company can take advantage of the resources it has to make a profit.  


2020 ◽  
Vol 1 (1) ◽  
pp. 11-20
Author(s):  
Aprilia Kartika ◽  
Airin Nuraini

Small and Medium Micro Enterprises are businesses that have an important role in the economy in Indonesia because micro, small and medium enterprises aim to grow and develop their business in order to build a national economy. SMEs are also able to open new jobs for domestic workers,SMEs provide income for the country in the form of foreign exchange. To get a better UMKM, so that SMEs can compete with large business institutions in terms of economy and empowerment, SMES actors must be aware of the importance of applying financial statements.  The purpose of this study was to find out how the application of financial statements based on SAK-ETAP on SMEs and how financial performance in SMEs was implemented. The author conducts research at the Wijaya Figures Store UMKM located on Jl. Endang Sumawijaya Kampung Sindang Barang, Bogor Regency. This research method uses a qualitative descriptive method. The results of the Angka Wijaya SMES research did not apply financial statement. This is because the SMES owner Angka Wijaya do not understand the financial statements based on SAK ETAP. During 2018 total assets, liability+equitycan be generated in the amount of IDR 386,558,000, profit of IDR 120,518,000 equity of IDR 366,229,000 and total net cash flow of IDR 261,238,000. The results of the wijaya store SMEs performance are calculated using profitability ratios based on profit from good sales and ussing on asset, meaning that the angka wijaya UMKMs are good in terms of sales and efficient in using assets, while SMES performance in capital usage is not good because of UMKM Angka wijaya is less efficient in capital   Keywords: application of financial statement presentation based on sak-etap to know wijaya's financial performance in figures shop smes


2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Annisa Nugraheni ◽  
Bambang Mursito ◽  
Sudarwati Sudarwati

The purpose of this study was to analyze and assess the financial performance of telecommunication companies listed on the Stock Exchange in 2015-2017 based on financial ratio analysis consisting of: liquidity ratios, solvability ratios, activity ratios and profitability ratios. This type of research is descriptive. Data analysis techniques used are financial ratios with time series calculations and cross sections. The research results based on overall financial ratios show that PT Telekomunikasi Indonesia has the best financial performance compared to other similar companies. Keywords : Financial Performance, Liquidity Ratio, Solvability Ratio, Activity Ratio, Profitability Ratio


2019 ◽  
Vol 9 (1) ◽  
pp. 147
Author(s):  
Tesalonika M. Supit ◽  
Frendy A. O. Pelleng ◽  
Joula J. Rogahang

The purpose of this study was to determine how the implementation of the analysis of sources and uses of working capital at PT. Blue Bird Tbk. The method used is descriptive method using a quantitative approach to the analysis of financial statements. Data and data source is the annual report data from PT. Blue Bird Tbk. The results showed that: (1) Their role of the sources and uses of working capital as a whole, showing the level of effectiveness and efficiency is maintained so the security of the banking financial turnaround can work well and do not affect workers at the PT. Blue Bird Tbk, (2) development of the use of working capital PT. Blue Bird Tbk from years 2016-2017 corresponding financial statement analysis had experienced an increase in which the total assets to net working capital ratio shows the change of + 8,8% ; Current Liabilities to net working capital ratio shows changes + 1% and working capital turnover ratio shows the change of + 6,9%. Observing the development of resources and the use of working capital at PT. Blue Bird Tbk. Shows the rate of change increased (+), then it is suggested, that the company’s ,management constantly review, evaluate and assess reports of capital sources and uses of working capital so that it can ensure the performance of company’s service increasingly better in the future.


2021 ◽  
Author(s):  
Rosnaini Daga

The study is entitled Analysis of the Financial Performance of PT PLN (Persero) in South, Southeast, and West Sulawesi, before and during the Covid-19 pandemic. This study aims to determine and analyze financial performance using financial ratios, including liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The method used in this study is quantitative.


2021 ◽  
Author(s):  
Angger Binuko Paksi

Investment in stocks is one of the many options to invest. In stock investing requires a proper analysis and action so that an investor can invest according to their needs. One way is fundamental analysis. Fundamental analysis is an analysis method that focuses on key data contained in the financial statements of a company to assess the financial performance of the company.This research aims to design a process of fundamental analysis of stocks based on the analysis of financial ratios, methods of SAW and TOPSIS methods. Analysis of financial ratios generally include the liquidity ratio, solvency, activity ratios, profitability ratios and the ratio of the market. Fuzzy numbers used in the method of SAW and TOPSIS to provide effectiveness in determining the value of the decision matrix. SAW method used to find the value of the normalized matrix for each criterion and TOPSIS methods used to find solutions / alternatives based on the normalized matrix. Then the design is applied in the form of a ranking system based web application.Tests conducted with 60 financial reports in the period from 2013 to 2015 and is divided into 20 issuers. The accuracy of the test results using Spearman correlation ranking based on Springate models obtained the lowest value of 85.45% and the largest 100%.


2016 ◽  
Vol 8 (12) ◽  
pp. 63
Author(s):  
Marco Muscettola

<p>The probability of default and risk-rating class is studied for 9,390 Italian SMEs using a set of ordinary and yearly financial statements (not abbreviated) from 2007 to 2010. After constructing the rating model and then listing companies within ten classes of risk, this paper aims to support the resolution of an intricate topic: the identification of 713 firms included in the median classes of rating designed to evolve to better classes, and firms that, instead, will move closer to high risk of default. In this way, the results of our research could help to identify, for similar firms in 2007, two different destinies after three years (in 2010). The most interesting result emerging from our analysis is related to the presence of a positive relationship between some financial ratios (capital structure and fewer inventories) and the probability of notching-up. The overall evidence is supportive of the hypothesis that the benefits gain up by profitability ratios cannot give to the firms a solid class of rating guaranteed for the future.</p>


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