scholarly journals TINGKAT KEMANDIRIAN KEUANGAN RUMAH SAKIT UMUM PUSAT BADAN LAYANAN UMUM MILIK KEMENTERIAN KESEHATAN REPUBLIK INDONESIA

2020 ◽  
Vol 2 (2) ◽  
pp. 51-62
Author(s):  
Indah Kusuma Astuti ◽  
Swarmilah Hariani
Keyword(s):  
Length Of Stay ◽  
Recovery Rate ◽  
Service Performance ◽  
Bed Occupancy ◽  
Fixed Asset ◽  
Current Ratio ◽  
Negative Effect ◽  
Asset Turnover ◽  
Turn Over ◽  
Positive Effect

The purpose of this study is to determine the effect of financial performance as measured by indicators of current ratio, fixed asset turnover, return on asset and service performance as measured by indicators of bed occupancy ratio, turn over interval, and length of stay on the level of hospital financial independence. Object this research is a public hospital owned by the Ministry of Health of the Republic of Indonesia which has become the Public Service Agency (BLU). This study uses secondary data in 2016-2018.The results of this study indicate that financial performance (current ratio, fixed asset turnover, return on asset) and service performance (bed occupancy ratio, turn over interval, length of stay) together the same have a positive influence and significantly to the independence of the financial hospital measured by the indicator cost recovery rate. Partially, current ratio has a negative effect significant, fixed asset turnover have a positive effect not significant, return on assets have a positive effect of significant, bed occupancy ratio has a positive effect not significant, turn over interval have a positive effect not significant, and the length of stay have a negative effect not significantly to the independence of the financial hospital measured by the indicator cost recovery rate.

scholarly journals PENGARUH TOTAL ASSET TURN OVER, CURRENT RATIO, DEBT TO EQUITY RATIO DAN RETURN ON ASSETS TERHADAP KEBIJAKAN DIVIDEN (STUDI PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS INVESTOR33 PERIODE TAHUN 2015-2017)

2019 ◽  
Vol 1 (1) ◽  
pp. 65-75
Author(s):  
Bawon Triono ◽  
Dwi Artati
Keyword(s):  
Dividend Policy ◽  
Sampling Technique ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Turn Over ◽  
Positive Effect

This study aimed to examine and analyze the effect of Total Asset Turn Over (TATO), Current Ratio (CR), Debt to Equity Ratio (DER) and Return On Assets (ROA) on Dividend Policy in companies included in Investor33 index 2015-2017 . The sampling technique used a purposive sampling method, which is a sampling technique based on a certain criterion, so as to get a sample of 19 companies from a total population of 33 companies. The results of this study indicated that the total asset turnover variable has a positive effect on the company's dividend policy, the current ratio variable has a negative effect on the company's dividend policy, the debt to equity ratio variable has a negative effect on the company's dividend policy, the return variable on assets has a positive effect on the company's dividend policy, and the four variables also influence jointly on the company's dividend policy

scholarly journals ANALISIS RASIO KEUANGAN PT. TELEKOMUNIKASI INDONESIA TBK TAHUN 2017-2019

2020 ◽  
Vol 2 (2) ◽  
pp. 58-74
Author(s):  
Felia Eka Srilestari ◽  
Galuh Cahya Gumilang ◽  
Hasbiyalloh ◽  
Hendi Valerian ◽  
Husna Qurrota Aini ◽  
...  
Keyword(s):  
Profit Margin ◽  
Total Asset ◽  
Fixed Asset ◽  
Current Ratio ◽  
Asset Return ◽  
Return On Equity ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Turn Over

Penelitian ini dilakukan untuk menganalisis rasio keuangan PT. Telekomunikasi Indonesia Tbk. selama periode 2017 hingga 2019 untuk melihat kemampuan perusahaan menggunakan rasio keuangan dan laporan perusahaan. Penelitian ini menggunakan data sekunder dengan memanfaatkan laporan keuangan dan laporan perusahaan. Alat analisis yang digunakan dalam penelitian ini adalah menggunakan rasio likuditas, rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas. Berdasarkan hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Telekomunikasi Indonesia Tbk. selama periode penelitian mengalami peningkatan dan penurunan. Hasil Perhitungan rasio likuiditas yang terdiri dari Current Ratio, Quick Ratio, dan Cash Ratio untuk periode 2017 hingga 2019 menurun. Pengukuran dan rasio solvabilitas yang menggunakan Debt to Assets Ratio dan Debt to Equity Ratio untuk periode 2017 hingga 2019 meningkat. Untuk rasio aktivitas yang terdiri dari Total Asset Turn Over dan Fixed Asset TurnOver untuk periode 2017 hingga 2019 menurun. Dan untuk rasio profitabilitas yang terdiri dari Net Profit Margin, Return on Asset, Return on Equity 2017 hingga 2019 menurun.

scholarly journals ANALYSIS OF INFLUENCE OF QUICK RATIO, TOTAL ASSET TURN OVER, AND DEBT TO EQUITY TO PROFITABILITY (EMPIRICAL STUDIES AT IDX-LISTED MANUFACTURING COMPANIES at 2017-2019)

2021 ◽  
Vol 5 (1) ◽  
pp. 75-88
Author(s):  
Widia Anggraini
Keyword(s):  
Stock Exchange ◽  
Empirical Studies ◽  
Sampling Technique ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Return On Equity ◽  
Negative Effect ◽  
Asset Turnover ◽  
Turn Over ◽  
Positive Effect

Profitability is a tool used to analyze management performance, the level of profitability will describe the company's profit position. Profitability ratio is the ratio used in assessing a company's capacity to earn profits based on its normal business activities. This study aims to determine the effect of the quick ratio, total asset turnover, and debt to equity on profitability. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The companies sampled in this study were 34 manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used by researchers is non probability sampling with purposive sampling technique. This study uses a quantitative approach with data processing using the SPSS 25 for windows application. The results of this study indicate that, (1) the quick ratio has a positive effect on return on equity, this is indicated by a significant value of 0.019 which means less than α = 0.05 with a coefficient value of 2.397. (2) total asset turnover has a positive effect on return on equity, this is indicated by a significant value of 0,000 which means it is smaller than α = 0.05 with a coefficient value of 2.184. (3) debt to equity has a negative effect on return on equity, this is indicated by a significant value of 0.008 which means it is smaller than α = 0.05 with a coefficient value of -2.762.

scholarly journals PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS

2021 ◽  
Vol 8 (1) ◽  
pp. 1-8
Author(s):  
Melia Trie Utami ◽  
Gusganda Suria Manda
Keyword(s):  
Research Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to examine and analyze the effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability with the Return On Assets (ROA) proxy on cigarette sub sector companies listed on the Indonesia Stock Exchange (IDX) quarterly in 2014-2019, both partially and simultaneously. The research method used is descriptive verification with quantitative approaches. The sample in this study used purposive sampling. The statistical method used is the method of multiple linear regression analysis. The results showed that the Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) simultaneously had a significant effect on the Return on Assets (ROA) profitability. Partially Working Capital Turnover (WCT) has a significant negative effect on Return on Assets (ROA) profitability, Current Ratio (CR) has no effect on Return on Assets (ROA) Profitability, and Total Assets Turnover (TATO) has a significant positive effect on Return on Profitability Assets (ROA). The coefficient of determination obtained by 0.429 means that only 42.9% Profitability Return on Assets (ROA) is influenced by Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) and the rest 57.1 % is influenced by other variables.

scholarly journals Profitabilitas sebagai Pemoderasi Nilai Saham Perusahaan Industri Barang Konsumsi

2020 ◽  
Vol 30 (3) ◽  
pp. 785
Author(s):  
Hartono Hartono ◽  
Fiona Audrey ◽  
Widya Sari
Keyword(s):  
Consumer Goods ◽  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Fixed Asset ◽  
Current Ratio ◽  
Stock Value ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Equity Ratio

This study aims to determine and analyze how the influence of Current Ratio, Inventory Turnover, Fixed Asset Turnover and Debt to Equity Ratio on Stock Price and Profitability as a moderating variable to consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). Population in this study are 39 companies and 14 companies used as samples. This research uses purposive sampling method. The results of this study indicate that the Fixed Asset Ratio and Debt to Equity Ratio affects stock value. By using profitability as a moderator, Current Ratio and Debt to Equity Ratio affects the value of the stock. Keywords: Current Ratio (CR); Inventory Turnover (ITO);  Fixed Asset Turnover (FAT); Debt to Equity Ratio (DER); Stock Price.

scholarly journals SISTEM PENDUKUNG KEPUTUSAN PEMILIHAN RUMAH SAKIT DENGAN PELAYANAN RAWAT INAP TERBAIK

2020 ◽  
Vol 6 (4) ◽  
pp. 55-62
Author(s):  
Chintya Puspa Dewi ◽  
Mustika Mentari
Keyword(s):  
Length Of Stay ◽  
Average Length ◽  
Ideal Solution ◽  
Bed Occupancy ◽  
Average Length Of Stay ◽  
Order Preference ◽  
Simple Additive Weighting ◽  
Topsis Technique ◽  
Turn Over

Rumah sakit adalah tempat pelayanan kesehatan yang pasti sangat diperlukan oleh masyarakat.Pelayanan tersebut dilihat dari efisiensi, sarana dan prasarana yang memadai, dan faktor lainnya. Efisiensi pelayanan rawat inap juga termasuk hal yang penting bagi pasien, khususnya yang harus dirawat di rumah sakit. Pihak rumah sakit melakukan sensus harian untuk meninjau dan meningkatkan kualitas pelayanan rawat inap. Kriteria pelayanan rawat inap adalah BOR (Bed Occupancy Ratio), BTO (Bed Turn Over), TOI (Turn Over Interval), dan AVLOS (Average Length of Stay). Untuk kemudahan dalam memilih, maka dibutuhkan sistem pendukung keputusan sebagai alat. Rumah sakit yang akan dijadikan pilihan oleh peneliti adalah rumah sakit yang ada di wilayah Kota Batu. Metode yang digunakan adalah gabungan SAW (Simple Additive Weighting) dan TOPSIS (Technique For Order Preference By Similiarity To Ideal Solution). Metode ini dipilih karena menggunakan persamaan matematis yang lebih sederhana untuk mendapatkan solusi terbaik. Hasil pengujian dapat digunakan untuk membantu masyarakat dalam pemilihan rumah sakit.

scholarly journals Analisis Kinerja Keuangan dan Pelayanan dengan Kemandirian Rumah Sakit di RSUD Dr.Abdoer Rahem Situbondo

2018 ◽  
Vol 5 (1) ◽  
pp. 94
Author(s):  
Mentari Candrasari ◽  
Taufik Kurrohman ◽  
Nining Ika Wahyuni
Keyword(s):  
Financial Performance ◽  
Recovery Rate ◽  
Average Length ◽  
Secondary Data ◽  
Cost Recovery ◽  
Service Performance ◽  
Service Agency ◽  
Average Length Of Stay ◽  
Turn Over ◽  
Solvency Ratio

This study aims to analyze the financial performance and service or the dr. Abdoer Rahem hospital that implement regional public service agency since 2009. This study included a quantitive research with time series method. The data used is secondary data collected through the financial statements and management report hospital. Financial performance is measured by financial ratios of liquidity ratio, solvency ratio, and profitability ratio. Meanwhile, service performance is measured by six indicators, namely: Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), dan Net Date Rate (NDR). The study’s hypotheses were tested using pearson corerelation. The results showed that financial performance is measured by the solvency ratio is statistically proven to correlate strongly with the cost recovery rate and level of independence. Service performance as measured by BTO has a strong correlation with the level of independence.Keywords: financial performance, service performance, cost recovery rate, and level of independence

scholarly journals Financial Ratios Impact on Financial Performance of Textile Industry a case

2016 ◽  
Vol 3 (2) ◽  
pp. 1-7
Author(s):  
Muhammad Fayyaz ◽  
Agha Ammad Nabi
Keyword(s):  
Financial Performance ◽  
Textile Industry ◽  
Financial Ratios ◽  
Total Asset ◽  
Annual Reports ◽  
Fixed Asset ◽  
Current Ratio ◽  
Coverage Ratio ◽  
Asset Turnover ◽  
And Performance

The aim of performing this research is to find out financial ratios impact on financial performance of GATM and NML to evaluate which company is performing better.. This research was important because of the problems, they both are competitors and the investor should what are their positions and performance it is important for the companies too through which they can identify which ratios to be considered while evaluating financial performance. For the purpose of this research, I collected the data of 2 companies GATM and NML from Standard capital security website and from firm’s annual reports for the period starting from 2003 to 2017. Furthermore, I considered two measures of financial performance, which are return on asset. and return on equity. I also considered liquidity position which  is measured by current ratio, quick ratio, total asset turnover, fixed asset turnover, inventory turnover) and solvency position by debt to equity debt to total asset and interest coverage ratio, which according to previous researches and conditional theories have adequate impact on financial performance. The findings of this research suggest that current ratio, quick ratio and inventory were the major determinant of liquidity and for no determinant has significant impact and the researches should consider other variable than studied for solvency. The result also shows that both companies are performing better but NML liquidity position is better than NML also both companies ROE and fixed asset turnover shows insignificant difference rest are significant.

scholarly journals ANALISIS KINERJA KEUANGAN DAN NON KEUANGAN RUMAH SAKIT SEBELUM DAN SESUDAH BADAN LAYANAN UMUM DAERAH

ProBank ◽  
2017 ◽  
Vol 2 (2) ◽  
pp. 25-35
Author(s):  
Khairana Amalia Chrishartoyo ◽  
Sri Rahayu ◽  
Djusnimar Zutilisna
Keyword(s):  
Length Of Stay ◽  
Death Rate ◽  
Average Length ◽  
T Test ◽  
Occupancy Rate ◽  
Bed Occupancy ◽  
Paired Sample ◽  
Average Length Of Stay ◽  
Turn Over

Diterbitkannya Peraturan Menteri Dalam Negeri Nomor 61 Tahun 2007 tentang Pedoman teknis Pola Pengelolaan Keuangan Badan Layanan Umum Daerah mengharuskan Pemerintah Daerah menganut PPK - BLUD dalam manajemen Rumah Sakit dalam rangka meningkatkan pelayanan kesehatan bagi masyarakat. Penelitian ini bertujuan untuk melihat perbedaan kinerja keuangan dan non keuangan RSUD Dr Moewardi sebelum dan sesudah berstatus BLUD. Kinerja keuangan diukur dengan rasio likuiditas, rasio aktivitas, rasio profitabilitas, dan rasio struktur modal. Sedangkan kinerja non keuangan diukur dengan rasio efisiensi pelayanan yaitu Bed Occupancy Rate, Bed Turn Over, Turn Over Interval, Average Length Of Stay, Gross Death Rate dan Net Death Rate. Teknik analisis yang digunakan adalah Paired Sample T Test. Hasil uji statistik menunjukkan tiga dari empat kelompok rasio keuangan yang diuji memiliki nilai Asymp. Sig. (2-tailed) kurang dari 0,05 sehingga dapat disimpulkan terdapat perbedaan signifikan pada kinerja keuangan RSUD Dr Moewardi sebelum dan sesudah BLUD, sedangkan pada rasio efiseiensi pelayanan hanya dua dari enam rasio yang memiliki nilai Asymp. Sig. (2-tailed) kurang dari 0,05 sehingga dapat disimpulkan tidak terdapat perbedaan signifikan pada kinerja efisiensi pelayananRSUD Dr Moewardi sebelum dan sesudah BLUD.Kata kunci :BLUD, kinerja keuangan, kinerja efisiensi pelayanan, rasio keuangan

scholarly journals Pengaruh Asset Growth, Sales Growth, Net Profit Margin, Current Ratio dan Debt To Equity Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Termasuk dalam Indeks Lq 45 Tahun 2013 – 2016

2018 ◽  
Vol 3 (1) ◽  
pp. 12
Author(s):  
Mufidah Mufidah
Keyword(s):  
Profit Margin ◽  
Sales Growth ◽  
Current Ratio ◽  
Dividend Payout ◽  
Independent Variables ◽  
Net Profit ◽  
Negative Effect ◽  
Equity Ratio ◽  
Asset Growth ◽  
Positive Effect

This research aimed to examine  theinfluence of Asset Growth, Sales Growth, Net Profit Margin , Current Ratio , debt to equity ratio on dividend payout ratio of the Company listed in indeks LQ 45 . The data used in this research is 16 companies for the period of 2013 – 2016 . The method of data analysis uses multiple linear regression. The result indicates that simultaneously the variable of Asset Growth, Sales Growth , Net Profit Margin, Current Ratio, debt to equity ratio significant affect divident payout ratio. These independent variables are able to explain the effect dividend payout ratio amount of 83,7 % while the remains 16,3 % is determined by other factors. Partially all of the variables  affect dividend payout ratio except of the variable of net profit margin. Sales growth had positive effect on dividend payout ratio . Beside that aset growth, current ratio and debt to equity ratio have  a negative effect on dividend payout ratio. Keywords: dividend payout ratio ,Sales Growth

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