scholarly journals Analisa Kinerja Keuangan Bank BUMN dan Bank Swasta Berdasarkan Rasio Keuangan

2021 ◽  
Vol 11 (2) ◽  
pp. 273-282
Author(s):  
Misral Misral ◽  
Sri Rahmayanti ◽  
Norra Isnasia Rahayu
Keyword(s):  
Financial Performance ◽  
Financial Ratios ◽  
Financial Reports ◽  
Final Project ◽  
Stage 4 ◽  
Private Banks ◽  
Purposive Sample

This final project discusses the comparison of the financial performance of state-owned banks and private banks based on financial ratios in the 2015-2019 period. The financial ratios used consist of CAR, NPL, NIM, BOPO, ROA, ROE, and LDR. The data used in this study were obtained from published financial reports for 2015 to 2019 published by the respective banks. After passing the purposive sample stage, 4 state-owned banks and 9 private banks were obtained as samples in this study. The results of this study explain that there are differences in the financial performance of state-owned banks and private banks as measured by financial ratios. State-owned banks have better performance in terms of ROE, ROA, CAR ratios, while private banks have better performance in terms of NPL, BOPO, LDR ratios.

The relationship between sustainability practices and financial performance of construction companies

2013 ◽  
Vol 2 (1) ◽  
pp. 6-27 ◽  
Author(s):  
Renard Y.J. Siew ◽  
Maria C.A. Balatbat ◽  
David G. Carmichael
Keyword(s):  
Financial Performance ◽  
Financial Reporting ◽  
Health And Safety ◽  
Financial Ratios ◽  
Financial Reports ◽  
Content Type ◽  
Construction Companies ◽  
Wide Range ◽  
Sustainability Practices ◽  
The Impact

PurposeOver recent years, a number of companies have committed to sharing information relating to their environmental, social and governance (ESG) activities, in response to a higher demand for transparency from stakeholders. This paper aims to explore the impact of such reporting on the financial performance of construction companies.Design/methodology/approachThis paper first examines the state of non‐financial reporting of publicly‐listed construction companies on climate change, environmental management, environmental efficiency, health and safety, human capital, conduct, stakeholder engagement, governance and other matters deemed to be of concern to institutional investors. It then presents the results of an empirical study on the impact of issuing non‐financial reports and the extent of companies’ sustainability practices (represented by ESG scores) on the financial performance of the companies. Financial performance is measured via a range of financial ratios.FindingsThe paper finds that a majority of the publicly‐listed construction companies studied have low levels of reporting, while construction companies issuing non‐financial reports largely outperform those which do not in a number of selected financial ratios, although the correlation between financial performance and ESG scores is not strong.Originality/valueThe originality of this research lies in its use of “hard data”, and it is supported by a wide range of financial ratios; this is distinguished from the existing, largely qualitative literature.

scholarly journals Asset Management, Pt Taisho Pharmaceutical Tbk

2019 ◽  
Vol 7 (1) ◽  
pp. 145-152
Author(s):  
Aldi Wiratama ◽  
Nusa Muktiadji ◽  
Nani Cahyani
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Operating Cost ◽  
Financial Ratios ◽  
Operating Costs ◽  
Operating Cycle ◽  
Financial Reports ◽  
Great Loss ◽  
Physical Assets ◽  
Assets Management

Assets are important aspects of a company. Many firms still consider physical assets management as a tool or instrument in assets list management. The reality reveals that many cases initially started off from assets mismanagement, and eventually cause great loss to the company. Assets management is a process of wealth management both tangible and intangible ones, that are expected to have economic values and aimed at gaining profit and reduce costs efficiently and effectively. An appropriate assets management improves financial performance and increases revenues from assets utilization and reduces maintenance costs. The study aims at identifying how the financial performance and assets management in PT Taisho Pharmaceutical, Tbk. seen from its financial ratios and how its financial performance compared to industrial average financial performance of pharmaceutical sub sector. The financial reports used in this study are obtained from idx.co.id for the periods of 2012-2016. Analytical methods used are trend analysis, operating cycle, and financial ratio analysis. Based on the analysis, it can be concluded that assets management of PT Taisho Pharmaceutical generally fall into good category. This can be viewed from the activity ratios (TATO, CATO, FATO, INTO, ARTO) which are visibly increasing. Nonetheless, the company could not afford to optimize the efficiency of cost of goods sold and operating cost, and it has caused a less maximum gain in profits. The percentage of cost of goods sold and operating costs are larger than the sales percentage. The large amount of cost of goods sold is due to company’s policy granting employees extra training to produce more innovation for new products, and the increasing operating costs occurred owing to company’s increaseing sales volumes which resulted in additional costs for packing, delivery, and electrical engines. There are still some major improvements to make, considering some of the financial ratios are still under the average industrial score for pharmaceutical sub sector. The improvement of financial performance is necessary to push the profit gains and advancing the stakeholders wellfare.

scholarly journals Analisis kontribusi pembiayaan mudharabah dan murabahah terhadap pendapatan operasional bank syariah

El Dinar ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 62
Author(s):  
Novia Rosi Nurjannah
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Profit Margin ◽  
Financial Ratios ◽  
Financial Reports ◽  
Operating Income ◽  
Operational Costs ◽  
Descriptive Qualitative

<p>The purpose of this study was to determine the apalication of <em>mudharaba</em> and <em>murabaha</em> financing<em> </em>on BMI and the contributions made financing on operating revenues of bank as well as assessing the financial performance of bank through the financial statements and evaluating the suitability of the application that was done BMI with PSAK 105 and 102. This study used descriptive qualitative approach, namely by looking at the financial reports of 2014 and conducted interviews. This research was to know the implementation of murabaha and mudharaba financing to operating income as well as assessing the financial performance and evaluating the suitability of the application done BMI with PSAK 105 and 102. The results of this research shows that the implementation of murabaha and mudharaba financing provided funds to customers for investments and sold goods. Mean while the bank’s contribution to the operating income of the profit/ margin derived of financing. BMI operating income obtained from various bank products and services. Financial performance that was measured by financial ratios indicated that the value of ROA was well under the Bank Indonesia regulation and BOPO ratio values can be concluded that the effeciency of operational costs incurred by the bank in good condition and not in a state of trobled banks. The accounting treatment of murabaha and mudharaba financing which included presentation, measurement, disclosure adn recognition carried BMI in Accordance with the application of PSAK 102 and 102.</p>

scholarly journals Analisis Rasio Kinerja Keuangan Pada PT. Bank SULUTGO

2019 ◽  
Vol 9 (2) ◽  
pp. 19
Author(s):  
Scarlet E. Rawung ◽  
Joula J. Rogahang ◽  
Joanne V. Mangindaan
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Ratios ◽  
Financial Reports ◽  
Financial Ratio

Research on using to find out and analyze financial performance at PT Bank-PLACES to GO. In this current era increasingly many companies appear and also being so tight, so from that company (bank) earnings should improve in order to be able to compete. The focus in this study is on the financial statements of the year 2015, 2016, and 2017, with financial ratios i.e. ratio of profitability, liquidity ratios, and ratios of the banking capital. While the source of the data used in this research is secondary data in the form of banking financial reports document from the year 2015 to 2017 are on acquire from webside https://www.banksulutgo.co.id . Results of the study showed a ratio of profitability have good financial kenerja, capital ratio and likuditas ratio also has a good financial performance, though in year 2015 to 2017 rising and decline but the financial performance the bank achieve not FLAMMABLE under standard BI BI standards but so can still in good financial ratio tells me. Therefore, PT. Bank SULUTGO should further improve the financial performance of a maximum in the next year.

scholarly journals Analysis of Financial Performance Measurement Sharia Bank Using RGEC and SCnp (Shariah Conformity and Profitability) Model

2021 ◽  
Vol 1 (5) ◽  
Author(s):  
Saparuddin Siregar ◽  
Mutiara Shifa
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Performance Measurement ◽  
Financial Performance ◽  
Quantitative Research ◽  
Research Data ◽  
Financial Ratios ◽  
Islamic Banks ◽  
Financial Reports ◽  
Analysis Technique

The problem in this study is how the financial performance problems of BUMN Islamic banks using the RGEC and SCnP models and the comparison of the two methods. This study aims to determine the financial performance of state-owned Islamic banks using the RGEC and SCnP models and to compare the two methods. The type of research that the author uses is quantitative research. Data collection techniques using documentation through financial reports obtained from the official website of PT. BRI Syariah Tbk, PT. BNI Syariah, and PT. Bank Mandiri Syariah. The data analysis technique uses financial ratios and Sharia Conformity and Profitability (SCP) as measured by indicators of sharia conformity and profitability. The results showed that PT. BRI Syariah, Tbk in 2017, 2018, and 2019 based on the RGEC method, respectively, were at a composite rank of 3, while in the SCnP Model, each PT. BRI Syariah, Tbk is in the LLQ, LRQ, and LRQ quadrants. For PT. BNI Syariah in 2017, 2018, and 2019 based on the RGEC method was ranked 2, 2, and 1, respectively, while in the SCnP Model, PT. BNI Syariah is in the ULQ, ULQ, and URQ quadrants. Then PT. Bank Syariah Mandiri in 2017, 2018, and 2019 based on the RGEC method was respectively ranked 2, 2, and 1, while in the SCnP Model, PT. Mandiri Syariah Bank is in the next LLQ, LRQ, and URQ quadrants.

scholarly journals ANALISIS PERBANDINGAN LIKUIDITAS, SOLVABILITAS DAN RENTABILITAS PADA KINERJA KEUANGAN BANK SWASTA YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA PERIODE 2013-2015

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Sri Brahmayanti ◽  
Azizah Najar
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Balance Sheet ◽  
Banking System ◽  
Financial Ratios ◽  
Public Confidence ◽  
Ratio Analysis ◽  
Income Statement ◽  
Private Banks ◽  
The Relationship

ABSTRAKA good performance of a bank is expected to regain public confidence in the bank itself or the banking system as a whole. Financial performance can be known by calculating the financial ratios so that it can know the performance and using ratio analysis, namely the ratio of liquidity, solvency, and profitability. This ratio analysis is a technical analysis to determine the relationship between certain items in the balance sheet or income statement bank individually or collectively. The purpose of this study is to compare the financial performance of four private banks listed on the Indonesia Stock Exchange. The results of the analysts show that there are differences in financial ratios, namely the ratio of liquidity, solvency, and rentability in private banks registered in PT. Indonesia Stock Exchange period 2013-2015. Keywords: Ratio Analysis, Financial Performance Analysis, Bank.ABSTRAKA good performance of a bank is expected to regain public confidence in the bank itself or the banking system as a whole. Financial performance can be known by calculating the financial ratios so that it can know the performance and using ratio analysis, namely the ratio of liquidity, solvency, and profitability. This ratio analysis is a technical analysis to determine the relationship between certain items in the balance sheet or income statement bank individually or collectively. The purpose of this study is to compare the financial performance of four private banks listed on the Indonesia Stock Exchange. The results of the analysts show that there are differences in financial ratios, namely the ratio of liquidity, solvency, and rentability in private banks registered in PT. Indonesia Stock Exchange period 2013-2015. Keywords: Ratio Analysis, Financial Performance Analysis, Bank.

scholarly journals Penilaian Kinerja Keuangan PT KLM Ditinjau dari Rasio Keuangan dan Common Size untuk Periode 2009-2013

2019 ◽  
Vol 13 (1) ◽  
pp. 51
Author(s):  
Alfaizah Alfaizah ◽  
Destia Pentiana ◽  
Damayanti Damayanti
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Financial Ratios ◽  
Size Analysis ◽  
Net Income ◽  
Quantitative Descriptive Analysis ◽  
Financial Ratio ◽  
Final Project ◽  
Income Statement

The purposes of this study are to (a) calculate and analyze the financial performance at PT KLM when measured by financial ratios for the 2009-2013 period, and (b) calculate and analyze financial performance at PT KLM if measured by Common Size Analysis for the 2009-2013 period. The data analysis method used in this final project report is quantitative descriptive analysis of financial statements. The analysis used in the preparation of this study is financial ratio analysis and common size analysis. Financial ratios in the form of liquidity ratios (CR and QR), solvency ratios (DAR and DER) and profitability ratios (NPM, ROA and ROE) as well as common size analysis of PT KLM's income statement and balance sheet for the 2009-2013 period. Based on the results of the research on the financial performance of PT KLM with financial ratios, the financial condition of PT KLM is still dominated by debt, causing the health of the company to be generally categorized as bad while based on a common size analysis that the average balance sheet component is volatile and the trend is unstable. In 2011, 2012 and 2013 PT KLM experienced a decrease in the percentage of its current debt, while from the common size income statement it was found that the trend of the HPP component decreased from 2009-2013 and was offset by the increase in net income each year for 5 periods.Keywords: performance, financial ratio, common size.

ANALISIS PREDIKSI POTENSI KEBANGKRUTAN PADA PT BANK MUAMALAT INDONESIA Tbk PERIODE 2012-2016 DENGAN MENGGUNAKAN METODE ALTMAN MODIFIKASI

2017 ◽  
Vol 5 (2) ◽  
pp. 287-324
Author(s):  
Dewi Laela Hilyatin
Keyword(s):  
Financial Performance ◽  
Financial Structure ◽  
Financial Statements ◽  
Financial Ratios ◽  
Z Score ◽  
Altman Analysis ◽  
Gray Area ◽  
Modification Method ◽  
A Company

Abstract Bankruptcy is a very essential issue that every company should be aware of. Bankruptcy of a company can be minimized by advanced prediction; such as analyzing the financial statements. This study discusses the financial performance of PT Bank Muamalat Indonesia Tbk, which indicates that there is a degression in some number of financial ratios, the closing of offices and firing of employees in 2012-2016, causing he fact that BMI must pay attention and improve its financial performance and anticipate the existence of a bankruptcy in the company. Based on Altman analysis modification for financial performance of PT Bank Muamalat Indonesia Tbk in 2012-2016, it found Z-Score value of 0,825, 0,659, 1,243, 0,982 and 0,892. Based on Z-Score criteria, PT Bank Muamalat Indonesia Tbk is predicted to experience problems in management and financial structure and also in potentially bankruptcy due to Z-Score value <1,1 while the highest Z-Score value is in 2014, which shows the value of Z-Score>1,1 and <2,6, which means the company is in the gray area, meaning the company’s category is not said to be bankrupt and also not healthy. Keywords: Bankruptcy, Altman Modification Method

Performance Sports Group: To Invest or Not to Invest

2017 ◽  
Vol 6 (1) ◽  
pp. 76-85
Author(s):  
Erin P. Jackson ◽  
Stefania Ciulla ◽  
Frederik Ehlen ◽  
Ayobami Ogunlana ◽  
Jess C. Dixon
Keyword(s):  
New York ◽  
Financial Performance ◽  
Parent Company ◽  
Financial Ratios ◽  
Stock Exchanges ◽  
Industry Analysis ◽  
Publicly Traded ◽  
Sporting Goods ◽  
Financial Analyses

In August of 2015, Felix Farmer received notice that he would be inheriting a large sum of money from his great-uncle’s will. Farmer is contemplating investing $50,000 CAD ($38,251 USD) of his inheritance in the parent company of his favorite hockey brand, Bauer. Performance Sports Group (PSG) is a leading manufacturer in the global sporting goods industry that is publicly traded on both the Toronto and New York Stock exchanges, and the parent of such highly successful brands as Bauer and Easton. This case study challenges students to calculate financial ratios, apply various other financial analyses to understand the financial performance of PSG, and complete a Porter’s (2008) Five Forces industry analysis as a means of deciding whether Farmer should invest a portion of his inheritance with PSG.

Financial performance assessment of branded and non-branded hotel companies. Analysis of the Portuguese case

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Catarina Martins ◽  
Clara Bento Vaz ◽  
Jorge Manuel Afonso Alves
Keyword(s):  
Financial Performance ◽  
Group Performance ◽  
Value Added ◽  
Strategic Decision ◽  
Financial Ratios ◽  
Bivariate Analysis ◽  
Continuous Growth ◽  
Content Type ◽  
Dea Model ◽  
Brand Effect

Purpose Portugal has been experiencing a continuous growth in tourism activity, with hospitality industry as one of the main tourism sectors. Therefore, the assessment of hotel companies’ performance is very important to assist decision processes. The purpose of this paper is to assess the financial performance (FP) of 570 hotel companies operating hotel units in Portugal in 2017. To explore the question of brand affiliation, a comparison was made between hotel companies with similar stars rating and market orientation. In addition, this paper intends to fill a gap in literature studying the Portuguese reality on the subject of brand affiliation. Design/methodology/approach The present study uses a methodology based on data envelopment analysis (DEA) to assess the overall performance for each company, which further decomposed into the within-group performance and the technological gap. The performance of the hotel company is assessed through the aggregation of multiple financial indicators using the composite indicator (CI) derived from the DEA model. A bivariate analysis based on the Tobit regression to test the robustness of brand effect on FP of hotel companies (HC) was also included. Findings The empirical results show that branded companies, on average, have significantly better overall FP than non-branded companies. On the one hand, the brand effect tends to improve the within-group FP of HCs and the brand presents a statistically significant positive effect on the FP. On the other hand, the best practices are observed in both branded and non-branded companies. Practical implications The results of this study illustrate that, globally, the better FP of the branded companies is because of their individual relative companies’ performance and a better model of operation given by the brand effect. Brand affiliation will generally allow for a better FP and essentially a better profitability for invested equity, a higher return on sales and a higher value added per employee. Originality/value The study provides important theoretical and practical contributions that can assist the strategic decision of the HCs in choosing to operate independently or to adopt brand affiliation. Also, it is innovative because the FP of branded and non-branded HCs is measured not using a set of individual financial ratios but through a single CI that aggregates those financial ratios, using a DEA model.

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