scholarly journals HUDCO: RATIO ANALYSIS AS A REFLECTION OF FINANCIAL PERFORMANCE

2020 ◽  
pp. 28-32
Author(s):  
Dr. Navneet Joshi ◽  
Sanjive Saxena ◽  
Sakshi, Kathuria
Keyword(s):  
Financial Performance ◽  
Performance Measures ◽  
Research Question ◽  
Secondary Data ◽  
Data Interpretation ◽  
Business Environment ◽  
Descriptive Statistics ◽  
Ratio Analysis ◽  
Business Units ◽  
Measure Of Performance

The current business environment has forced business units to devise innovative means and mechanisms so as to stay competitive in the market. This necessitates the need for constantly evaluating their performance measures. Business units have identified several measures which depict the performance yet ambiguities remain with respect to what is appropriate measure for performance measurement. Ratio analysis is one such measure which business units have been using for sufficient period of time. Yet there exists certain points of consideration which form the basis for this paper and their convergence into research question namely (a) What constitutes ratio analysis and (b) Which of the component of ratio analysis, has the greatest contribution? While addressing these questions, HUDCO’s secondary data is used as a base. Ratio analysis is used to depict the measure of performance while descriptive statistics is used for data interpretation. Findings indicate that there is no single component which dominates the contribution and that ratio analysis itself has several components for measurement parameters. KEY WORDS: Components, Descriptive Statistics, Measurements, Ratio Analysis

scholarly journals The Financial Statement Analysis of Commercial Banks in Bahrain: A case study of Ahli United Bank

2020 ◽  
Vol 3 (5) ◽  
pp. 18-31
Author(s):  
Faran Ahmad Qadri
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Secondary Data ◽  
Descriptive Statistics ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Case Study Approach ◽  
Return On Equity ◽  
Study Approach

Financial sector of kingdom of Bahrain intensely supports the growth of the economy. It contributed 27% of Bahrain GDP in 2018.The wellbeing of an economy can be examined by financial performance of the bank. Financial performance is the result of its policies and operations in monetary terms. The aim of the study is to examine the financial performance of the banks in Kingdom of Bahrain- A Case study approach. For the evaluation of the performance of bank, secondary data was collected from the annual audited report of the bank for the period of 2011 to 2017. It focuses on two important indicators the profitability and liquidity. As the shareholders are in need to maximize their return on investment and the depositors need to get back their savings according to their needs focuses on liquidity. To measure the profitability, return on asset and return on equity is the variable and loan to deposit and loan to asset to evaluate the liquidity. For this ratio analysis is being used to measure as it is evident from the previous studies. The study used percentage analysis, descriptive statistics and correlation the result of the analysis portrayed that return on asset and return on equity are positively correlated and negatively correlated with loan to asset.

scholarly journals EFFECT OF CONSUMER PROTECTION FUNCTION ON FINANCIAL PERFORMANCE OF SACCOS IN KENYA

2016 ◽  
Vol 1 (2) ◽  
pp. 48
Author(s):  
Jackson Mnago Ndungo’ ◽  
Dr. Olweny Tobias ◽  
Dr. Memba Florence
Keyword(s):  
Correlation Analysis ◽  
Financial Performance ◽  
Consumer Protection ◽  
Causal Effect ◽  
Pearson Correlation ◽  
Secondary Data ◽  
Target Population ◽  
Descriptive Statistics ◽  
Accurate Information ◽  
Inferential Statistics

Purpose: The study sought to determine the effect of consumer protection function on financial performance of SACCOs in Kenya.Methodology: The study adopted a descriptive research design. The target population comprised of registered 181 deposit-taking SACCOs as at 31st December 2014 and the three licensed CRBs in Kenya. Stratified random sampling was used in the study, where SACCOs were grouped into five respective strata which were then randomly selected. The SACCOs were grouped into five respective strata of government based, teachers based, farmers based, private institutions based and community based. The study sampled 135 of the 181 (74.5%) licensed deposit taking SACCOs since these were the only licensed deposit-taking SACCOs by 2014. The choice of the licensed deposit taking SACCOs in Kenya was very objective since it was possible to obtain information that is representative of Kenya. In addition, SACCOs form the smaller arm in the financial sector and in most cases deals with a larger group of clients from the informal sector as opposed to other financial institutions like banks. Both primary and secondary data were analyzed using SPSS software, and statistics generated included descriptive statistics and inferential statistics. The particular descriptive statistics used included frequencies and percentages while the particular inferential statistics included Pearson correlation analysis and regression. Correlation analysis was used to establish relationships between the consumer protection function and financial performances. Regression analysis was used to establish the significance of the variables and the degree of causal effect of the independent variables on the dependent variable. The hypotheses testing were conducted using simple regression model.Findings: From the data analysis the study concluded that there was a significant and positive relationship between consumer protection function and financial performance thus the existence of credit reference bureaus was suitable for improving financial performance of SACCOs. This implies that that Credit reference bureaus have led to consumer protection and increased customers’ rights. Similarly, credit reference bureaus have led to assumption that borrowing is a right regardless of capabilities. Credit reference bureaus have reduces undesired monopolistic actions of lenders. Lastly, credit reference bureaus have led to reduced bad “culture” on loan repayment.Recommendation: The study recommended that lenders should ensure that they have accurate information before listing the unworthy borrowers to avoid unnecessary legal battles which may affect performance as a measure for customer rights protection.

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

2021 ◽  
Vol 26 (2) ◽  
pp. 22-33
Author(s):  
Wulan Damayanti ◽  
Ari Nurul Fatimah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Fixed Asset ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

scholarly journals ANALISIS KINERJA KEUANGAN UNTUK MEMPREDIKSI FINANCIAL DISTRESS MENGGUNAKAN METODE Z-SCORE PADA PT INDOFARMA, TBK (studi pada BEI periode 2012-2016)

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Danuk Windasari ◽  
Budi Rahayu ◽  
Marwita Andarini
Keyword(s):  
Financial Performance ◽  
Financial Distress ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Z Score ◽  
Descriptive Data ◽  
Financial Position ◽  
Gray Area ◽  
Score Method ◽  
Quantitative Descriptive

Ratio analysis is one of the important tools to know the company's financial position. One of its uses is used to predict financial distress. The purpose of this study is to determine the company's financial performance in predicting financial distress at PT Indofarma Tbk through the Z-Score method for the period 2012-2016. The type of research used is quantitative descriptive. Data obtained from secondary data is through the site www.idx.co.id. The results showed that PT Indofarma Tbk in its financial performance in the years under study was less efficient or faced the threat of serious bankruptcy, whereas in the previous year the company was in a gray area or prone condition. Analisis rasio merupakan salah satu alat penting mengetahui posisi keuangan perusahaan. Salah satu kegunaanya digunakan untuk memprediksi financial distress. Tujuan penelitian ini untuk mengetahui kinerja keuangan perusahaan dalam memprediksi fianancial distress pada PT Indofarma Tbk meflalui metode Z-Score periode 2012-2016. Jenis penelitian yang digunakan deskriptif kuantitatif. Data yang diperoleh dari data sekunder yaitu melalui situs www.idx.co.id. Hasil penelitian menunjukkan bahwa PT Indofarma Tbk dalam kinerja keuangannya pada tahun-tahun yang diteliti kurang efisien atau menghadapi ancaman kebangkrutan serius, sedangkan ditahun sebelumnya perusahaan berada pada kondisi grey area atau rawan .

scholarly journals Financial Ratio Analysis of Sharia Bank in Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 100
Author(s):  
Esty Apridasari
Keyword(s):  
Secondary Data ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Business Units ◽  
Financial Ratio Analysis ◽  
Islamic Financial Institutions ◽  
Standard Set ◽  
Research Period ◽  
Good Rating

The development of Sharia Banking in Indonesia in the last few years is arguably relatively rapid. This progress is indicated by the increasing number of Islamic financial institutions, Sharia Banks and Sharia Business Units. This study analyzes the financial ratios of Sharia Banks in Indonesia to determine the performance and health of Sharia banks from 2014 to 2018. This study uses secondary data by looking at CAR. BOPO, NPF, FDR and NOM as financial ratios. The results show that the analysis of the financial ratios of Sharia Banks in Indonesia from 2014 to 2018, several ratio values are by the standard set by Bank Indonesia, which are CAR, BOPO, and NPF. As for FDR, in the last two years of the research period, the value was still below the standard set by Bank Indonesia. Likewise, for the NOM ratio, the value is still far below the standard set by Bank Indonesia. This research shows that the financial ratio of Sharia Banks in Indonesia is generally still having a good rating; it means that their performance during the research period year is quite good.

Shari'ah Compliance as a Matter for Financial Performance

2020 ◽  
pp. 355-371
Author(s):  
Md. Harun Ur Rashid ◽  
Md Hafij Ullah ◽  
Faruk Bhuiyan
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Secondary Data ◽  
Descriptive Statistics ◽  
Annual Reports ◽  
Primary Data ◽  
Islamic Banks ◽  
Bank Executives ◽  
Structured Questionnaire

Islamic banks must comply with the Shari'ah rulings fully as it is the foundation of Islamic banks. However, the level of Shari'ah compliance is not the same among the Islamic banks. Similarly, despite performing well, the financial performances of Islamic banks differ from each other. Therefore, the chapter explores the association between financial performance and Shari'ah compliance. The chapter used both the primary and secondary data. The primary data was collected through surveying 300 bank executives from six full-fledged Islamic banks operated in Bangladesh with a structured questionnaire on Shari'ah compliance, whereas information on financial performance were extracted from the annual reports of the sample banks. Descriptive statistics and regression analysis were used to analyze the data and conclude the findings. The findings show that Shari'ah compliance has a positive and significant impact on the financial performance with respect to the total liabilities and total assets.

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

scholarly journals Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Bank SUMUT

2020 ◽  
Vol 4 (2) ◽  
pp. 50
Author(s):  
Eva Malina Simatupang
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Balance Sheet ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Analysis Techniques ◽  
Income Statement ◽  
Processing Techniques ◽  
Solvency Ratio ◽  
Profitability Ratios

This study aims to assess the financial performance of PT Bank SUMUT in terms of liquidity ratios, profitability ratios, and solvency ratios in period 2015-2017. The type of data used in this study is secondary data, that is balance sheet and income statement. Data collection in this study uses documentation and data processing techniques using ratio analysis techniques. The conclusion of this study is in terms of its liquidity ratio, PT Bank SUMUT's financial performance is quite good, in terms of its profitability ratio, PT Bank SUMUT's financial performance is not good, and in terms of its solvency ratio, PT Bank SUMUT's financial performance is quite good.

scholarly journals Financial Performance Islamic Banking: a Comparative Analysis Before and During the Covid-19 Pandemic in Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 44-52
Author(s):  
Mister Candera ◽  
Karina Dwi Indah
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Financial Sector ◽  
Capital Adequacy ◽  
Islamic Banking ◽  
Economic Sectors ◽  
Return On Assets ◽  
Business Units ◽  
Almost All ◽  
Manova Analysis

The Covid 19 pandemic which spread to all countries in the world including Indonesia, caused various economic sectors, especially the financial sector, to be shaken. Especially at the beginning of the Covid 19 case, almost all sectors of the economy were paralyzed. Government regulations prohibiting non-essential activities outside the home, restricting operations in several vital sectors, and prohibiting crowds, add to the long list of causes for the weak performance of the financial sector. However, the Islamic banking financial sector was not too affected as evidenced by the financial performance of Islamic banking which was still in a good category. So it is necessary to further investigate the differences in the financial performance of Islamic banking before and during the Covid 19 pandemic in Indonesia. The data used in this study are secondary data collected through documentation. The number of samples studied was 34 Islamic banking consisting of 14 Islamic Commercial Banks and 20 Islamic Business Units. The data analysis used was the Multivariate Analysis of Variance (MANOVA) analysis. The results of the analysis show that there are differences in the financial performance of Islamic banking before and during the COVID-19 pandemic in Indonesia. In addition, before and during the Covid 19 pandemic had a significant effect on Islamic banking financial performance consisting of Non Performing Finance (NPF), Capital Adequacy Ratio (CAR), and Return On Assets (ROA).

scholarly journals FAKTOR-FAKTOR PENILAIAN KINERJA KEUANGAN PADA PT. SINAR RODA UTAMA

2019 ◽  
Vol 13 (2) ◽  
pp. 28-38
Author(s):  
Putri Ratna Sari
Keyword(s):  
Financial Performance ◽  
Research Method ◽  
Good Condition ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Debt Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Solvency Ratio ◽  
Profitability Ratios

The purpose of this study is to find out how financial ratio analysis to assess the financialperformance of PT. Main Wheel Rays in terms of liquidity ratios, solvency ratios, and profitabilityratios using secondary data. The research method used is descriptive quantitative and independentvariables, namely the company's financial performance measured by several sub variablesincluding liquidity ratios, solvency ratios, and profitability ratios. The results of the research are theanalysis of the ratio of liquidity, solvency, and profitability to assess the financial performance of PT.Main Wheel Rays seen from the liquidity ratio of the company's financial performance are in goodcondition, but too much cash is not used. When viewed from the solvency ratio, the company'sfinancial performance is in a bad condition, because the debt ratio continues to increase. Whenviewed from the profitability ratio, the company's financial performance is in good condition, butmust continue to increase profits.

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