scholarly journals Analisa Rasio Keuangan Likuiditas, Profitabilitas dan Solvabilitas Terhadap Kebijakan Pembayaran Dividen Penyertaan

2013 ◽  
Vol 1 (2) ◽  
pp. 125-136
Author(s):  
Anna Setiana ◽  
Indah Melania
Keyword(s):  
Cost Efficiency ◽  
Selling Price ◽  
Operational Cost ◽  
Short Term ◽  
Current Ratio ◽  
Financial Ratio ◽  
Net Profit ◽  
The Stability ◽  
Solvency Ratio ◽  
Improve Cost

The purpose of this study is to find out the effect of the company’s performance to the welfare of shareholders by way of measuring the level of the company’s financial ratio expected having influence toward  the dividend level yielded. Based on the result of the study, the liquidity of PT Estika Yasakelola can be said has not satisfied yet because, observed from current ratio and quick ratio, PT Estika Yasakelola has found it difficult to pay short term debt that has been due date. Viewed in general, the profitability percentage has not been  satisfactory as well. It’s due to  the percentage of net profit margin  is too low, with the result that income left to cover the operational cost is too small. To improve the performance of of the company, PT Estika Yasakelola has to work more efficiently. The company must seek to improve cost efficiency by lowering cost items or increasing product selling price without reducing the competitiveness of the company. The description of solvency ratio fluctuation above reflects that the stability increase of the company in managing its dect is due to outstanding credit decrease caused by on time credit payment and because of the company keep continue to expand with its own fund. The result of this research shows that the company should improve its performance more,  work more efficiently, reduce cost items or increase product selling price so that the company will be able to reduce operational costs. PT Estika yasakelola must be able to manage the fund, so that the company’s profit increases more and more and the company will be able to survive unwaveringly. The management must be able to maintain the sharekolders’ trust. Therefore, the  level of shareholders’ welfare can be guaranteed.   Keywords: analysis of financial liquidity ratio; profitability, and solvency

scholarly journals Rasio Likuiditas, Rasio Solvabilitas, Rasio Rentabilitas Koperasi Jasa Keuangan Syariah Di Jawa Tengah

2014 ◽  
Vol 15 (01) ◽  
Author(s):  
Rahmat Nuryanto ◽  
Muhammad Tho'in ◽  
Herlina Kusuma Wardani
Keyword(s):  
Research Data ◽  
Ratio Analysis ◽  
Short Term ◽  
Current Ratio ◽  
Financial Report ◽  
Net Profit ◽  
Mass Group ◽  
Quantitative Descriptive ◽  
Solvency Ratio ◽  
Profitability Ratios

This study aims to determine the ratio of liquidity, solvency and profitability which is the financial performance of KJKS Mass Group Sragen. The research method has been done in the form of quantitative descriptive percentage. The research data is obtained from financial report of KJKS Mass Group Sragen. The results showed that: (1) Based on the liquidity ratio shows the amount of good or liquid in the analysis of Current Ratio is 122.01% in 2012 and 153.11% in 2013, while the Cash Ratio analysis shows good results because it is still far below predefined standards; (2) Given the solvency ratio shows good or unbreakable results in meeting its obligations and short term; (3) Meanwhile, based on profitability or profitability ratios indicate that KJKS Mass Group is not rentable in generating maximum net profit.

FINANCIAL RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE OF COOPERATIVES

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Suwarto Suwarto
Keyword(s):  
Financial Performance ◽  
Ratio Analysis ◽  
Current Ratio ◽  
Financial Ratio ◽  
Calculation Technique ◽  
Total Debt ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Solvency Ratio ◽  
Standard Regulation

Financial performance analysis of KSPPS BMT Ar-Rahmah Mitra Insani is done in relation to the significant decrease of business income (SHU) in the last few years. The purpose of the research is to determine the financial performance of KSPPS BMT Ar-Rahmah period 2014-2016 based on the standard Regulation of the Minister of Cooperatives and SME RI No.06/Per/M.KUKM/V/2006 on Guidelines for Assessment of Cooperative Achievement in terms of calculation of Ratio Liquidity, Solvency and Profitability/Profitability Ratio. The method used is quantitative method with descriptive format. Analyzer used in this research include liquidity ratio by using current ratio calculation technique, solvency ratio by using technique of total debt to asset and total debt to own capital, profitability/rentability ratio with own capital rentability calculation technique, Return On Asset (ROA ) and Net Profit Margin (NPM). The results of the research shows that the financial performance of KSPPS BMT Ar-Rahmah Mitra Insani in terms of profitability, liquidity and solvency in general is still below the standard of Minister of Cooperatives and SME RI No.06 /Per/M.KUKM/V/2006 with bad criteria and less good. Keywords: Financial performance, Financial ratio

scholarly journals Influential Factors on Profitability of Islamic Banks: Evidence from Sudan

2020 ◽  
Vol 12 (6) ◽  
pp. 1
Author(s):  
Ahmed Nourrein Ahmed Mennawi ◽  
Ahmed Ali Ahmed
Keyword(s):  
Cost Efficiency ◽  
Secondary Data ◽  
Influential Factors ◽  
Islamic Banks ◽  
Operational Cost ◽  
Short Term ◽  
Return On Assets ◽  
Independent Variables ◽  
Net Profit

Profitability of Islamic banks has a significant effect on banks current and future decisions that do not only associate with shareholders and management, but also for various types of stakeholders. Despite that, scholars are not yet in agreement on common determinants of profitability in banking industry. This study aims to investigate the effect of bank-specific and industry characteristics along with macroeconomic variable (the inflation) on the profitability of a sample of 10 Islamic banks in Sudan. The study applied descriptive statistics, Persons’ correlation and multiple regression analysis on secondary data in order to determine the relationships and degree of significant of the independent variables to profitability. The profitability has been measured by two models; as return on assets (ROA) and net profit margin (NMP). The results reveal that bank capitalization (EQTA), operational cost efficiency (OCOI), investment in short-term securities (SECA) and inflation (INF) variables are significantly affecting the profitability of Islamic banks in Sudan. In contrary, the deposit-size of the bank (as market share) is not a significant determinant of banks’ profitability. Furthermore, the results indicate that quality of credit loan (NPL) is highly significant to NPM, while it is insignificant to ROA.

scholarly journals Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan pada PT. Indonesia Prima Poperty Tbk Jakarta Pusat

2019 ◽  
Vol 9 (3) ◽  
pp. 122
Author(s):  
Grace D. P. Ramang ◽  
Tinneke M. Tumbel ◽  
Joula J. Rogahang
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Profit Margin ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Solvency Ratio

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.

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 Analysis of Financial Performance In PT. PP (Persero) Tbk

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Muhammad Fadil Abu Bakar ◽  
Youlanda Hasan
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Activity Ratio ◽  
Good Condition ◽  
Financial Ratio ◽  
Net Profit ◽  
Equity Ratio ◽  
Quantitative Descriptive ◽  
Turn Over ◽  
Solvency Ratio

AbstractTo find out financial performance PT. PP (Persero) Tbk.               Data analysis in this study uses quantitative descriptive by comparing the company's financial ratios using the Liquidity Ratio, Solvability Ratio, Activity Ratio, Solvability Ratio               Based on the results of the analysis it can be concluded that the financial performance of PT. PP (Persero) Tbk. in 2014 until 2016 where the liquidity ratio felt in a liquid state because it was in the financial ratio. The solvency ratio is in an unhealthy state, because the debt to equity ratio and debt to asset ratio are below the standard financial ratio. The activity ratio is in good condition, because the receivable turn over and inventory turn over are at the financial ratio standard. The profitability ratio is in an unhealthy state, because the net profit margin and return of investment are below the standard financial ratio.Keywords: Liquidity Ratio, Solvability Ratio, Activity Ratio, Profitability Ratio.

scholarly journals FINANCIAL PERFORMANCE ANALYSIS AT PT. MANDIRI SYARIAH BANK

2020 ◽  
Vol 2 (2) ◽  
pp. 323-335
Author(s):  
Akhmadi Akhmadi ◽  
Sumantri Sumantri ◽  
Albetris Albetris
Keyword(s):  
Performance Analysis ◽  
Financial Performance ◽  
Return On Investment ◽  
Current Ratio ◽  
Average Growth ◽  
Return On Equity ◽  
The Third ◽  
Net Profit ◽  
Ratio Approach ◽  
Solvency Ratio

Analysis of the Growth of the Liquidity Ratio, Solvency, and Profitability, the objectives are, namely, the first is to determine the condition of the Growth of the Liquidity Ratio of PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. The second is to determine the condition of the Growth of the Solvency Ratio of PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. The third is to determine the Growth of the profitability ratio at PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. And lastly, to determine the condition of the Growth of the Liquidity Ratio, Solvency, and Profitability with a financial performance at PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. Based on the results of research conducted at PT. Bank Syariah Mandiri Indonesia it can be concluded that the average growth Liquidity Ratio 2014-2018 period be seen from the Current Ratio approach amounted to 1, 32 %. seen from the average Growth of the Solvency Ratio for the 2014-2018 period of (1) %. And the Growth of the Profitability Ratio for the 2014-2018 period is seen from the average Growth of Net Profit Margin of 140, 04 %. Return On Investment. For an average Growth of 208, 02 %. Return On Equity has an average Growth value of 192, 48 %.

scholarly journals Analisis Kinerja Keuangan KUD Werdhi Mendala Di Desa Batubulan Kecamatan Sukawati Kabupaten Gianyar

2018 ◽  
pp. 132
Author(s):  
NI MADE WAHYUNINGSIH ◽  
I KETUT RANTAU ◽  
I DEWA AYU SRI YUDHARI
Keyword(s):  
Activity Ratio ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Economic Democracy ◽  
Short Term ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Equity Ratio ◽  
Finance Department ◽  
Solvency Ratio

The Financial Performance Analysis of Rural Cooperative of Werdhi MendalaIn Batubulan Village Sukawati Sub-District of Gianyar Regency KUD or rural cooperative is expected to be able to realize economic democracy in theefforts to develop cooperatives into an independent people's economic institutions. Thefinancial statements are an important tool for obtaining information related to thefinancial condition and results of cooperative activities. The objectives of the researchare to determine (1) the ability of KUD to fulfill its short term financial obligationassessed from the liquidity ratio, (2) how far is the KUD assets financed by its debtassessed from the solvency ratio, (3) how effective the KUD in using its funding sourceassessed from the activity ratio and (4) the ability of KUD to obtain the Return onInvestment assessed by the profitability ratio. Types of data used in the study arequalitative data and quantitative data with financial ratio analysis as a method of dataanalysis in the research. Data Sources of the study are primary and secondary data. Thekey informants were the Manager and Finance Department of KUD Werdhi Mendala.Data analysis method used is financial ratio analysis. Financial ratios used are the ratioof liquidity, solvency ratio, activity ratio and profitability ratio.The result of ratioanalysis during 2011-2015 shows that liquidity ratio at current ratio and quick ratio issaid to be very inadequate. The solvency ratio in total debt to equity ratio and total debtto total asset are said to be very inadequate. The ratio of activity to total assets turnoveris not good and receivable turnover is said to be very inadequate. Profitability ratio onnet profit margin is said to be quite capable, return of investment / ROI is said to be veryinadequate and return of equity / ROE (Rentability of Own Capital) is said to be quitecapable.

FINANCIAL PERFORMANCE ANALYSIS ON KSP TRI DHARMA ARTHA SEPUTIH RAMAN.

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Suwarto Suwarto
Keyword(s):  
Financial Performance ◽  
Profit Margin ◽  
Financial Statement ◽  
Return On Assets ◽  
Current Ratio ◽  
Savings And Loans ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio ◽  
Solvency Ratio

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 

scholarly journals PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN RASIO PROFITABILITAS TERHADAP EARNING PER SHARE ( Study Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011)

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Eka Susilawati
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Statistical Testing ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio ◽  
Solvency Ratio ◽  
Profitability Ratios

The purpose of this research was to determine whether Liquidity Ratios (Current Ratio), Solvency Ratio (Debt to Equity Ratio), and Profitability ratios (Return on Equity and Net Profit Margin) have an influence on Earning Per Share.The type of data in this study are secondary data, the sampling method is used purposive sampling and methods polled. The company used a sample of 26 of 136 companies listed on the Indonesia Stock Exchange during the period 2008-2011. This research is quantitative, and statistical testing using multiple linear regression test.The results of this study indicate that simultaneous four independent variables significantly influence the Earning Per Share. Partially shown that Current Ratio, Debt to Equity Ratio and Net Profit Margin has a positive and significant effect on Earning Per Share. While Return On Equity has a positive effect but not significant to Earning Per Share. Keywords: Current Ratio, Debt to Equity Ratio, Return On Equity, Net Profit Margin, Earning Per Share.

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