scholarly journals Analisis Manajemen Aset

2018 ◽  
Vol 6 (3) ◽  
pp. 109-116
Author(s):  
Moch. Agung Laksono ◽  
Lukman Hidayat
Keyword(s):  
Asset Management ◽  
Operating Cost ◽  
Asset Sales ◽  
Operating Profit ◽  
Research Company ◽  
Fixed Assets ◽  
Current Asset ◽  
Turn Over ◽  
Performance Results

Managerial activities in managing the assets of the healthier of course wanted his company could pay its operating needs, be it short term or long term. Therefore, companies need to work out the structure of assets which are qualified to run the company so as not to get caught up in the cash that is not liquid. Sales or profit to the company.   The goal of the research is analyzing and critiquing asset management in PT Sumi Indo Wiring Tbk. with a period of 2012-2016 (5 year period) to get performance results against corporate asset management in PT Sumi Indo Wiring Tbk.   The results of the Research company showed that companies investing the excess in fixed assets, this is evidenced by the existence of a decrease in Fixed Assets Turn Over from the period 2012-2016. This is an indication that companies are less able to manage the asset sales remains meaningful. and have the increasingly year operating cost increases, this can be proved by the graph of fluctuating operating profit margin especially in the 2012-2013 period has decreased nearly 4%. and although sales rose but could not boost earnings significantly if seen from the graphs of Current asset Turn Over from the period 2012-2016. This decline in decline-experienced company because in terms of managerial less capable of managing his assets.                                         Key Word : Asset Management,Profitability,Liquidity,Activity,Z-Score

Mathematical model of fixed assets’ joint use by the machine-building enterprises

2021 ◽  
Vol 57 (4) ◽  
pp. 96
Author(s):  
Georgy Kolesnik
Keyword(s):  
Mathematical Model ◽  
Asset Management ◽  
Supply And Demand ◽  
Machine Building ◽  
Goods And Services ◽  
Operating Profit ◽  
Fixed Assets ◽  
Spatially Distributed ◽  
Distributed Production ◽  
Building Enterprises

High competition in the markets of goods and services makes it urgent to improve the efficiencyof the use of production assets by the enterprises. One of the possible ways to solve the problem is joint use of the assets by different subjects. The use of this mechanism in the various branches grows rapidly in the last decade due to the opportunities for aggregation of supply and demand and automated contracting provided by the modern digital technologies. The basis for production asset management systems based on sharing is a mathematical model that allows determining the optimal modes of asset use in terms of their utilization, reducing the total cost of ownership and obtaining additional operating profit. This article considers a mathematical model of a multi-product spatially distributed production system that reflects the features of the activities of machine-building enterprises and assumes the possibility of joint use of their fixed assets. Economic and social criteria for the efficiency of fixed assets sharing are formulated in terms of maximizing the profit of enterprises, minimizing logistics and downtime costs. The optimal modes of joint use of the fixed assets concerning these criteria are investigated. It is shown that the joint use of fixed assets under the certain conditions can significantly improve the efficiency of the operating activities of enterprises.

scholarly journals ANALISIS RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PT. ANGKASA PURA II (PERSERO) PERIODE 2017 - 2019

2020 ◽  
Vol 2 (2) ◽  
pp. 75-97
Author(s):  
Arini Dewi Chintyana ◽  
Cyntiana Kosasih ◽  
Dea Novita ◽  
Dedeh Ropikoh ◽  
Deni Rizki Rifaldi ◽  
...  
Keyword(s):  
Profit Margin ◽  
Fixed Asset ◽  
Current Ratio ◽  
Asset Return ◽  
Return On Equity ◽  
Operating Profit ◽  
Net Profit ◽  
Equity Ratio ◽  
Turn Over

Penelitian ini berjudul Analisis Rasio Keuangan Terhadap Kinerja Keuangan PT. Angkasa Pura II (Persero) Periode 2017-2019. Tujuan dari penelitian ini adalah untuk melihat perbandingan kinerja keuangan perusahaan yang diukur melalui analisis rasio keuangan, yang terdiri dari : Rasio Likuiditas (Current Ratio, Quick Ratio, Cash Ratio), rasio solvabilitas (Debt to Asset Ratio, Debt to Equity Ratio, Long Term Debt to Equity Ratio, Time Interest Earned Ratio), rasio aktivitas (Total Asset Turn Over Working Capital Turn Over, Fixed Asset Turn Over) dan rasio profitabilitas (Net Profit Margin, Operating Profit Margin, Return on Asset, Return on Equity, Earning Per Share). Yang menjadi objek penelitian adalah PT. Angkasa Pura II (Persero). Jenis penelitian yang dilakukan adalah penelitian deskriptif. Fokus penelitian adalah laporan keuangan perusahaan yang terdiri dari laporan neraca dan Laporan laba rugi periode tahun 2017-2019. Sumber data yang digunakan adalah data sekunder yang diperoleh dari website www.angkasapura2.co.id . Analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dengan menggunakan analisis rasio keuangan. Hasil penelitian ini menunjukan kinerja keuangan PT. Angkasa Pura II (Persero) periode 2017-2019 yang terdiri dari rasio likuiditas, solvabilitas, aktivitas dan profitabilitas.

Bridge asset management at Auckland Transport

2021 ◽  
Author(s):  
Gang Yu ◽  
Matiul Khan
Keyword(s):  
Asset Management ◽  
Transportation Network ◽  
New Technology ◽  
Good Practice ◽  
Transport Network ◽  
Bridge Management ◽  
Limited Budget ◽  
Current Asset ◽  
The City

<p>Auckland is the most populous city in New Zealand. To keep Auckland moving, Auckland Transport (AT) manages the local transportation network with 1260 bridges and major culverts. With the growth of the city, this number keeps increasing.</p><p>Asset Management of these bridges at AT is facing various challenges from increasing transportation demands, fast changing environment and climate change et al. All those demands require us to review the strategies of how to maintain a sustainable transport network within a limited budget.</p><p>This paper gives an overview of the bridges that support Auckland’s transport network regarding the current asset management strategy and practice. Risk management is at the heart of AT’s bridge asset management. The consequence-and-probability calculation supports the framework of the bridge asset strategy. It covers the prioritisation, decision making, short-term and long-term planning and environmental protection.</p><p>As the good practice in bridge asset management, the adaption of new technology and safety-first principle are also discussed. However, bridge management and maintenance are always facing new challenges, this paper identifies some challenges AT may face in the future.</p>

Whole life costing: application to water distribution network

2003 ◽  
Vol 3 (1-2) ◽  
pp. 87-93 ◽  
Author(s):  
M. Engelhardt ◽  
D. Savic ◽  
P. Skipworth ◽  
A. Cashman ◽  
A. Saul ◽  
...  
Keyword(s):  
Network Management ◽  
Asset Management ◽  
Water Distribution ◽  
Distribution Network ◽  
Operating Cost ◽  
Water Distribution Network ◽  
Activity Based Costing ◽  
Operational Strategies ◽  
Long Term Impact ◽  
Whole Life Costing

There is an increasing pressure from the economic regulator in England and Wales for water companies to ensure that their capital maintenance decisions reflect an understanding of the long-term impact on their operational costs and risks. This implies that decisions must not only reflect the costs borne now but the likely costs in the future, and how these might be optimised. It is noteworthy that within the construction and transport industries, asset management decisions which have been driven in this direction utilise a whole life costing (WLC) methodology. This paper addresses the implications of transferring the concept of WLC to service-based assets such as water systems. A WLC approach to distribution network management aims to achieve the lowest network provision and operating cost when all costs are considered to achieve standards enforced by regulation. Cognisance is to be taken of all relevant costs - direct and indirect, private and societal - in order to balance the needs of the service supplier, the customer, society and the environment in a sustainable manner. A WLC analysis thus attempts to develop a cost profile over the life of the asset. Accounting for the costs over this period is achieved through a combination of activity based costing (ABC) and a life cycle assessment (LCA) used to identify potential social and environmental costs. This process means that each of these identified costs must be linked to some physical parameter that itself varies over time due to changing demands on the system, the different operational strategies available to the operator and natural deterioration of the fabric of the system. The links established between the cost and activities of the operator provide the basis for the development of a WLC decision tool (WiLCO) for application to water distribution network management.

A neural computing-based cash price prediction using multi-layer perceptron (MLP) and feature selection for health economics

2019 ◽  
Vol 14 ◽  
Author(s):  
Zinat Ansari
Keyword(s):  
Feature Selection ◽  
Health Economics ◽  
Cash Flow ◽  
Multi Layer Perceptron ◽  
Asset Sales ◽  
Fixed Asset ◽  
Academic Fields ◽  
Investment Returns ◽  
Short And Long Term

Background: The present study proceeds to incorporate feature selection as a means for selecting the most relevant features affecting the prediction of cash prices in Iran in terms of health economics. Health economics are between academic fields that can aid in ameliorating conditions so as to perform better decisions in regards to the economy such as determining cash prices. Methods: Accordingly, a series of search algorithms, namely the Best-First, Greedy-Stepwise, and Ranker methods, are deployed in order to extract the most relevant features from among a 500 data samples. The validity of the methods was evaluated via the LMT procedure. The corresponding dataset used for this study constitutes a variety of features including net cash flow, dividends, revenue from short and long-term deposits, cash flow from investment returns, income tax, fixed asset purchases, fixed asset sales, long-term investment purchases, long-term investment sales, total cash flow from investment activities, financial facilities, and repayment of financial facilities. Results: The results were indicative of the superiority of the Ranker model using the RelieF-Attribute-Eval tool in Weka over the remaining classification methods. Ergo, the LMT approach could be employed to remove data redundancies and thereby accelerate the estimation process, while saving time and money. The results of the multi-layer perceptron (MLP) further confirmed the high accuracy of the proposed method in estimating cash prices. Conclusions: The present research attempted to reduce the volume of data required for predicting end cash by means of employing a feature selection so as to save both precious money and time.

ANALISIS EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH

2019 ◽  
Vol 2 (2) ◽  
pp. 66-78
Author(s):  
Christina Randalayuk ◽  
Meinarni Asnawi ◽  
Anthonius H. Citra Wijaya
Keyword(s):  
Asset Management ◽  
Descriptive Analysis ◽  
Research Data ◽  
Management Agency ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Qualitative Descriptive ◽  
District Government

The objectives of this study were to evaluate the management of Government Fixed Assets inPegunungan Bintang Regency. The analysis technique used in this study was descriptive analysis.The paper described the Analysis of Regional Property Administration Evaluation in thePegunungan Bintang District Government. The data was shown in tables with numbers andpercentages to be analyzed further with descriptive analysis. In analyzing research data the authoruses qualitative descriptive analysis, also known as content analysis.The results of the study showed that the administration of regional fixed assets in terms of recordingthe assets, The Financial and Asset Management Agency (BPKAD) in Pegunungan BintangRegency has carried out the bookkeeping. This comprises of process of recording regional fixedassets in lists of its users, the inventory cards, and in the database of regional’s fixed assets. Beforerecording the assets, at first, Asset have been identified into its classification based on the type andcodes of regional fixed assets. Thus, in general, it can be concluded that the implementation ofaccounting in the administration of fixed assets in The Financial and Asset Management Agency ofPegunungan Bintang Regency has been well implemented. Evaluation of administration of regionalfixed assets to the inventory on The Financial and Asset Management Agency in PegununganBintang Regency has been carried out in accordance with mandated regulations. This can be seenfrom the evidence of inventory execution such as the existence of recording documents, theDatabase of Inventory, and documented in Inventories Books. In addition, there are reportingdocuments such as List of Inventory Recapitulation and List of inventory Mutations. Evaluation ofadministration of regional fixed assets in terms of reporting to The Financial and AssetManagement Agency in Pegunungan Bintang Regency is carried out in stages based on informationcontained in the list of assets keepers and a list of the authority of its users and keepers. Authoritiesof fixed assets users have to submit assets User Reports every semester, yearly, and 5 years toassets keepers.

scholarly journals Impact of working capital management on profitability: Evidence from Pakistan oil sector

2015 ◽  
Vol 1 (1) ◽  
pp. 286
Author(s):  
M.Yousaf Raza ◽  
Muhammad Bashir ◽  
Khalid Latif ◽  
Touqeer Sultan Shah ◽  
Mushtaq Ahmed
Keyword(s):  
Financial Management ◽  
Capital Budgeting ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Operating Profit ◽  
Work In Process ◽  
Fixed Assets ◽  
Oil Sector ◽  
The Impact

This study explores the impact of working capital management on the profitability of the firms in the oil sector of Pakistan. For the purpose of testing this relationship data from the annual reports of the sample companies is used from the period 2006 to 2010. Cash conversion cycles (CCC), average receivable, Average inventory, average payable, and current ratio are used as a measure of working capital management, while gross operating profit is used as a measure of profitability of the firm. There are three major issues in financial management that are capital budgeting, capital structure, and working capital management. So working capital management is one of the three major issues in financial management. A commercial firm consists of two types of assets, which are fixed assets and current assets. Current assets of a firm consist of cash, bank balance, account receivable, raw material, work in process, and finished goods. While fixed assets of the business require capital expenditure and these are used in increasing the production of the business, the Current assets are used in utilizing the fixed assets in day to day transactions.  Hence Current assets are regarded as lifeblood for any business firm, the play vital role in the daily operations of the business. Current assets and current liabilities regarded as are very important component of total assets and they need to be carefully managed for the long term success of the business. In this paper working capital management provide us profit by using average payable and gross operating profit but other variables in hypothesis shows negative relationships with each other.

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 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 ECONOMIC ANALYSIS OF DIFFERENT IRRIGATION DEPTHS IN FORAGE SORGHUM CROPS

2020 ◽  
Vol 19 ◽  
pp. 12
Author(s):  
PAULO GLEISSON RODRIGUES DE SOUSA ◽  
THALES VINÍCIUS DE ARAÚJO VIANA ◽  
CLAYTON MOURA DE CARVALHO ◽  
JOSÉ DE PAULA FIRMIANO DE SOUSA ◽  
KILMER COELHO CAMPOS ◽  
...  
Keyword(s):  
Operating Cost ◽  
Daily Basis ◽  
Production Costs ◽  
Operating Profit ◽  
Federal Institute ◽  
Positive Indicators ◽  
Silage Production ◽  
Break Even Point ◽  
Education Science ◽  
Different Levels

The objective of this work was to evaluate the production costs and profitability indexes of sorghum crop for silage production under different irrigation depths. The work was conducted at the Federal Institute of Education, Science and Technology of Ceará (IFCE) – Umirim Campus, from September to December 2016. The treatments were arranged in 5 x 5 split plots with 5 replications. Irrigations were performed on a daily basis, and the applied depths were calculated based on crop evapotranspiration (ETc). The primary treatments were 50, 75, 100, 125 and 150% of ETc, associated with different levels of carnauba bagana mulch (0.00, 2.50, 3.75, 5.00, and 6.25 cm). Effective Operating Cost (EOC), Total Operating Cost (TOC), Gross Revenue (GR), Operating Profit (OP), Profitability Index (PI) and Break-Even Price (BEP) were estimated. According to the indicators analyzed, it was found that this is a promising crop within the different agricultural production schools, with favorable rates for the producer. The variety evaluated presents high resistance as to the water limitation factor, showing positive indicators such as break-even point below the average prices practiced in the region.

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