scholarly journals ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT MAYORAN INDAH,Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 7 (1) ◽  
pp. 72-78
Author(s):  
Fauziyah Sitorus ◽  
Liper Siregar ◽  
Ady Inrawan ◽  
Christine Nainggolan
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Profit Margin ◽  
Short Term ◽  
Return On Equity ◽  
Accounts Receivable ◽  
Net Profit ◽  
Inductive Methods ◽  
Qualitative Descriptive ◽  
Turn Over

The purpose of this research are : 1. Know the description of the company,s financial performance at PT Mayora Indah, Tbk. 2. To find out what factors caused Mottled financial performance at PT Mayora Indah, Tbk tend to increase. The research was conducted using qualitative, descriptive methods of analysis, methods of trend and inductive methods. The research of the data is qualitative and quantitative data. The data of this research is used secondary data. Data collection is used by the method of documentation.            The results of this research can be summed up as follows: 1. Trend quick ratio has increased. Trend in the Debt to asset Ratio has increased. Total Assets Turn over trend has increased. The trend of Return On Assets (ROA), Return On Equity (ROE), the Net Profit Margin (NPM) experienced an increase in the company's financial performance so that it can be said better. 2. The factors that lead to good performance is the business accounts receivable, short term loans, increased sales and inventory.            The results of the analysis suggest that PT Mayora Indah, Tbk We recommend you be cautious in doing short term loans. In addition the company should improve the effectiveness of the management of inventory. Should the company optimizes the management of accounts receivable in order to collect the accounts receivable business to the company. We recommend that you keep the company sales activity is stable so that the company obtained more optimal net profit margin.

scholarly journals JURNAL ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PPK-BLUD PADA RSUD KARDINAH

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Debby Firoeza Indiany ◽  
Dien Noviany Rahmatika ◽  
Jaka Waskito
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Secondary Data ◽  
Profit Margin ◽  
Wilcoxon Test ◽  
Return On Equity ◽  
Financial Ratio ◽  
Fixed Assets ◽  
Before And After ◽  
Turn Over

RSUD Kardinah Kota Tegal in December, 2008 has been designated as Badan Layanan Umum Daerah (BLUD), then since January 2009 has done changes management finances, with the financial management apply system that is called “Pola Pengelolaan Keuangan Badan Layanan Umum Daerah” (PPK – BLUD). This study aimed to analyze the diffrerences in financial performance RSUD Kardinah based on (1) the ratio of the vulnerability, the aspects of return of assets, return on equity, gross profit margin and net profit margin. (2) liquidity ratios include aspects of current ratio, quick ratio and cash ratio (3) solvency ratios include aspects of debt ratios, debt to equity ratio and times interest earned ratio, and (4) the ratio of activity includes aspects of accounts receivable turn over, inventory turn over, fixed assets and total assets turn over before and after implementing PPK-BLUD. This study classified quantative descriptive research the type of data used is secondary data obtained from the annual financial statements of RSUD Kardinah, the period before implementing ppk – blud (2002 – 2008) and after implementing ppk – blud (2009 – 2015). The analytical method used is a diferrent test to test the hypothesis using wilcoxon test with an error rate (alpha) of 5%. The result of this study conclude, there are no significant differences in financial performance based suspectible ratio, liquidity ratio and activity ratio on RSUD Kardinah before and after implementing of PPK-BLUD. There are significant differences in the aspect ratio of the activity inventory turn over snd fixed assets turn over before and after implementing of PPK – BLUD. The implementation of the PPK – BLUD in hospitals Kardinah not give any significant changes to be seen from the ratio financial ratio, but there is an increase in the trend sharp against the income operations hospital after the implementation of PPK – BLUD. Keywords : PPK-BLU, financial ratio analysis, financial performance, Wilcoxon Siged Ranks Test

scholarly journals Profit Planning for Go Public Pharmaceutical Companies

2021 ◽  
Vol 3 (1) ◽  
pp. 28-39
Author(s):  
Renny Mointi ◽  
Ady Kurnia
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Pharmaceutical Companies ◽  
Financial Reports ◽  
Return On Equity ◽  
Analysis Technique ◽  
Net Profit ◽  
Research Population

The purpose of this study is to analyze differences in the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange. This type of research is descriptive research with a quantitative approach, the data source used is secondary data, namely data in the form of company’s annual financial reports from 2015 - 2019 attached to the IDX website. Data collection techniques in this study use documentation techniques. Research population Pharmaceutical companies listed on the Indonesia Stock Exchange, sampling using purposive sampling method, namely PT. Kalbe Farma Tbk (KLBF) PT. Kimia Farma, (KAEF), and PT. Pharos Tbk (PEHA). The data analysis technique used in this research is the Profitability Ratio Net Profit Margin (NPM), Return On Asset (ROA), Return On Equity (ROE) analysis technique, namely 5 periods of financial statements for each of 3 pharmaceutical companies using standard ratio analysis. industry profitability by cashmere. The results showed that the differences in the financial performance of 3 pharmaceutical companies listed on the IDX were seen from the profitability ratio of Net Profit Margin (NPM) for 5 years, namely PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not good enough. Return On Asset (ROA). PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not very good. Return On Equity (ROE) The financial performance of PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not very good.

scholarly journals Analisis Rasio Profitabilitas, Likuiditas, dan Solvabilitas dalam Mengukur Kinerja Keuangan pada Koperasi Karyawan BUMN di Palembang Periode 2016-2018 (Studi Kasus Kopkar PUSRI & Kopkar Semen Baturaja)

2020 ◽  
Vol 11 (2) ◽  
pp. 120
Author(s):  
Reny Aziatul Pebriani ◽  
Shinta Dwina Ramdhani S.
Keyword(s):  
Financial Performance ◽  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Profit Margin ◽  
The Other ◽  
Return On Assets ◽  
Return On Equity ◽  
Other Hand ◽  
Net Profit ◽  
Medium Enterprises

<p><em>This study aims to analyze the financial performance of PT PUSRI Palembang Employees' Cooperative and the Semen Baturaja Palembang Employees' Cooperative (KOPKAR) using profitability, liquidity, and solvency ratios compared to standard ratios based on State Ministerial Regulations for Cooperatives and Small and Medium Enterprises Republic of Indonesia No.18/Dep.I/XI/2018. This research collected quantitative secondary data obtained from documentation, interviews, and literature studies. The results showed that the profitability level of the Employees' Cooperative of PUSRI and Semen Baturaja in 2016-2018 in terms of net profit margin was poor. In terms of return on assets, the performance of the two cooperatives was poor. In terms of return on equity, the Employees's Cooperative of PUSRI was fair, whereas Employees' Cooperative of Semen Baturaja was poor. The liquidity level of the Employees' Cooperative was fair, and the Employees' Cooperative of Semen Baturaja was good. On the other hand, the level of solvency in 2016-2018, the debt to assets ratio evidenced that both of the employees' cooperative performance was both fair.</em></p>

scholarly journals ANALISIS TINGKAT EFISIENSI PENGGUNAAN MODAL MELALUI PENDEKATAN DU PONT SYSTEM PADA PT SIANTAR TOP TBK

2021 ◽  
Vol 11 (2) ◽  
pp. 137
Author(s):  
Fera Maulina
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Rate Of Return ◽  
Return On Assets ◽  
Return On Equity ◽  
Net Profit ◽  
Data Source ◽  
Turn Over

This study aims to describe and analyze the efficiency of the use of capital through the Du Pont approach. The data analysis that will be used is quantitative with the data source, namely secondary data obtained from the 2016-2019 financial statements of PT Siantar Top Tbk. The research variables used are: (1) Asset Turn Over, to show the company's ability to manage all assets to generate sales; (2) Net Profit Margin, to show how much net profit the company gets; (3) Return on Assets, to measure the rate of return of all existing assets; (4) Equity Multiplier, to describe how much equity is compared to the company's total assets or how much assets are financed by debt and; (5) Return on Equity, to measure the rate of return of all existing capital. The results showed that the company's ability to manage its capital in generating net profit was efficient. Factors that affect Return on Equity is the tendency of increasing Net Profit Margin, Total Assets Turn Over, and Return on Assets. This shows that the company's ability to generate net profit from sales, manage assets and investments owned in generating sales and net profit is efficient

scholarly journals KINERJA KEUANGAN USAHA TAHU UD SUYATMO DI KELURAHAN KLEAK KECAMATAN MALALAYANG KOTA MANADO

2019 ◽  
Vol 14 (3) ◽  
pp. 223
Author(s):  
Mentari ., Langkay ◽  
Elsje Pauline Manginsela ◽  
Eyverson ., Ruauw
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Profit Margin ◽  
Primary Data ◽  
Fixed Asset ◽  
Return On Equity ◽  
Industry Standard ◽  
Industry Standards ◽  
Net Profit ◽  
Turn Over

The purpose of this study was to determine the financial performance of "UD Suyatmo" Tofu Business in Kleak Village, Malalayang District, Manado. The data used in this study are primary data taken from the business in the form of data in 2016 and 2017. The results show TATO (Total Assets Turn Over) in 2016 of 4.1 times and in 2017 amounting to 4.8 times a year. FATO (Fixed Asset Turn Over) in 2017 is 6.2 times and 2017 is 8.2 times a year. Both are above the industry average which shows that the performance of this business is in good condition. NPM (Net Profit Margin) in 2016 was 61% and 2017 was 46%. NPM is above the industry standard which means that the company's financial performance is in a good category. 2017 ROE (Return On Equity) is 22% and 2016 is 26%. 2016 ROA (Return On Total Assets) was 26% and 2017 amounted to 22%. Both are below industry standards which show the company's financial performance is not good.*eprm*.

ANALISIS KINERJA DAN RASIO KEUANGAN PADA PT. PEGADAIAN ( PERSERO ) TAHUN 2018-2019

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Herlin Herlin ◽  
Rina Trisna Yanti
Keyword(s):  
Financial Performance ◽  
Profit Margin ◽  
Interval Scale ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
A Value ◽  
Criterion Score ◽  
Net Profit ◽  
Equity Ratio

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

scholarly journals ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk.

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rona Rosy Nimiangge ◽  
Harijanto Sabijono ◽  
Hendrik Gamaliel
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Analysis ◽  
Information Source ◽  
Profit Margin ◽  
Financial Statement ◽  
Operating Profit ◽  
Net Profit ◽  
Turn Over ◽  
Profitability Ratios

Development in technology that happen continuously have made the skills in financial analysis are more needed. Financial statement are the information source for financial position and company financial ferformance analysis.Evaluation of company financial performance in this research  using activity ratio and profitability ratio. This research using PT. Hanjaya Mandala Sampoerna Tbk as objek, this decision are based as 1 of 4 big company in cigarettes industry in Indonesia. The summary problem  in this research is,” How the financial performanceat PT. Hanjaya Mandala Sampoerna Tbk. Based on activity ratio and profitability ratio for year 2015 and 2016?” The activity ratios are calculated with account receivable Turn Over,Inventory Turn Over, Total Asset Turn over,Otherwise Profitability Ratio are calculated with Gross profit  Margin, Operating Profit Margin, and Net Profit Margin. The results showed that the ratios of poor activity were seen from the decline in value in the period 2015-2016, while the profitability ratios increased in the period 2015- 2016 which indicates the company's ability to generate profits has increased.Keywords : Financial Performance Analysis, Activity, Profitability

scholarly journals Kinerja Keuangan, Abnormal Return Sebelum dan Setelah Pengumuman Merger

2017 ◽  
Vol 1 (1) ◽  
pp. 73
Author(s):  
Farid Addy Sumantri
Keyword(s):  
Financial Performance ◽  
Abnormal Return ◽  
Stock Exchange ◽  
Abnormal Returns ◽  
Profit Margin ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Before And After ◽  
Price Earnings Ratio

This study aims to examine the differences infinancial performance and abnormal returns in the period before and after the announcement of the merger of the companies listed on the Stock Exchange in the period 2004-2013. In this study the measurement of financial performance using four financial ratios which are the current ratio (CR), the net profit margin (NPM), return on equity(ROE) and price earnings ratio (PER), while the abnormal return is measured using the market return and the actual return. This study used purposive sampling in the sampling study. Company samples tested here are 8 companies from various different types of industries. Hypothesis testing is performed using paired sample t test with a confidence level of 5%. The test results of financial performance in the proxy with the current ratio (CR), the net profit margin (NPM), return on equity (ROE) and price earnings ratio (PER) its how sthe difference before and after the announcement of the merger on the companies listed on the Stock Exchange period 2004-2013.

scholarly journals Analisis Kinerja Keuangan Perusahaan dengan Menggunakan Du Pont System

2020 ◽  
Vol 1 (1) ◽  
pp. 225-232
Author(s):  
Shifa Amalia Rahmani ◽  
Hasbi Assidiki Mauluddi
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Profit Margin ◽  
Total Asset ◽  
Islamic Banks ◽  
Profit Margins ◽  
Net Profit ◽  
Turn Over ◽  
A Company

The development and growth of Islamic banks in Indonesia is very rapid. PT. Bank Muamalat Indonesia as a pioneer of Islamic banks in Indonesia is increasingly in the spotlight of various parties. The resulting performance is always an interesting thing to study further. The company's financial performance can be seen from the ratio of profitability, profitability, solvency and the activities it generates. One calculation tool for profitability is Return On Investment. If the Return On Investment in a company increases, then it shows the more efficient the company is in utilizing its assets, the greater the benefits that can be achieved by the company so that the company's value is also better and more efficient in generating profits. The calculation tool for calculating Return On Investment is a du pont system, where the du pont system focuses on the results of the calculation of net profit margins, total assets turn over and return on investment. The purpose of this study was to determine the financial performance of PT. Bank Muamalat Indonesia for the period 2008-2017 with the studied variables are Net Profit Margin, Total Asset Turn Over and Return On Investment. The conclusion in this study is the net profit margin, total assets turnover and return on investment produced has a fluctuating value.

ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN

2015 ◽  
Vol 10 (2) ◽  
pp. 97
Author(s):  
Yulinartati Yulinartati
Keyword(s):  
Discriminant Analysis ◽  
Profit Margin ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Discriminant Model ◽  
Operating Profit ◽  
Net Profit ◽  
Equity Ratio ◽  
Turn Over

The purpose of this study was to determine whether the Current Ratio (CR), Debt Equity Ratio (DER), Total Assets Over Turen (TATO), net profit margin (NPM), Debt to Assets Ratio (DAR), Return on Assets (ROA) , Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) influential in distinguishing healthy firms and perusahaa bankruptcy discriminant model. Based on discriminant analysis of known groups of healthy companies and a group of companies that went bankrupt differ significantly, from 9 (nine) variables are in use only 4 (four) variable Current Ratio, Debt Equity Ratio, Net Profit Margin, and Gross Profit Margin is selected and able to differentiate healthy companies and companies go bankrupt, while the 5 (five) of the variables, Turn Over Total Assets, Debt to Assets Ratio, Return on Assets, Return on Assets, and Operating Profit Margin are not able to differentiate healthy and bankrupt companies. Keywords: Current Ratio ,Debt Equity Ratio, Total Assets Turen Over , Net profit Margin , Return on Assets, Return on Equity

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