Analisis Kinerja Keuangan Dengan Menggunakan Rasio Likuiditas terhadap Kinerja Organisasi

Research Objectives for Analysis of Financial Performance Using Liquidity Ratios on Organizational Performance Case Study at PT JIEP Pulogadung. The method used is the existing financial ratio analysis methods, namely the 2010, 2011, 2012, 2013, 2014, 2014, and 2015 financial statements. By evaluating through the ratio analysis tool, it is expected to be able to know the progress made by management in running the company. The results of the research show that Cash Ratio partially has a positive and significant effect on Organizational Performance. Current Ratio partially has no significant effect on profit studies. Revenue budget and cost budget simultaneously have a significant effect on profit study.

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ANALYSIS OF LIQUIDITY, SOLVENCY, AND PROFITABILITY RATIOS TO ASSESS THE COMPANY FINANCIAL PERFORMANCE OF PT. INDOFOOD CBP SUKSES MAKMUR, TBK

Jurakunman (Jurnal Akuntansi dan Manajemen) ◽

10.48042/jurakunman.v13i2.52 ◽

2020 ◽

Vol 13 (2) ◽

Author(s):

Hendri Sembiring

Keyword(s):

Financial Performance ◽

Study Data ◽

Ratio Analysis ◽

Current Ratio ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Solvency Ratio ◽

Profitability Ratios ◽

Case Study Data

The purpose of this study was to assess the company financial performance of PT. Indofood CBP Sukses Makmur, Tbk using financial ratio analysis for the period 2016-2018. The financial ratios used are liquidity, solvency, and profitability. This type of research is a case study. Data collection techniques used are documentation and literature. The results of this study indicate that the liquidity ratio in 2016-2018 can be seen from the current ratio, which is good. The quick ratio in 2016 and 2017 results are good, while in 2018 it is not good. The cash ratio in 2016-2018 are good. The solvency ratio measured using DAR in 2016 and 2017 are not good while in 2018 is good. The DER in 2016-2018 is good. ROA profitability ratio in 2016-2018 results are not good, ROE in 2016-2018 results are not good, GPM in 2016-2018 results are good, and NPM in 2016-2018 results are not good, OPM in 2016-2018 results are not good, and ROA in 2016- 2018 results are not good. Keywords: Liquidity , Solvency, Profitability Ratios.

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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. ASTRA AGRO LESTARI Tbk

eBA Journal: Journal Economics, Bussines and Accounting ◽

10.32492/eba.v5i2.847 ◽

2019 ◽

Vol 5 (2) ◽

pp. 75-88

Author(s):

M. Shobihin ◽

Sayekti Suindyah Dwiningwarni ◽

Supriadi Supriadi

Keyword(s):

Financial Performance ◽

Good Condition ◽

Balance Sheet ◽

Financial Statements ◽

Ratio Analysis ◽

Business Decisions ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Income Statement ◽

Quantitative Descriptive

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.

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IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO

Jurnal Ipteks Akuntansi Bagi Masyarakat ◽

10.32400/jiam.2.02.2018.21721 ◽

2018 ◽

Vol 2 (02) ◽

Author(s):

Regina F. Pinontoan ◽

Natalia Y. T. Gerungai

Keyword(s):

Financial Performance ◽

Balance Sheet ◽

Financial Statements ◽

Financial Statement ◽

Financial Ratios ◽

Ratio Analysis ◽

Financial Ratio ◽

Leverage Ratio ◽

Financial Ratio Analysis ◽

A Company

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios

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Analisis Komparatif Laporan Keuangan PT. Wijaya Karya (Persero) Tbk dengan Industri Building Construction yang terdaftar Di Bursa Efek Indonesia Periode 2014-2019

J-MAS (Jurnal Manajemen dan Sains) ◽

10.33087/jmas.v6i1.224 ◽

2021 ◽

Vol 6 (1) ◽

pp. 1

Author(s):

Dimas Iskandar ◽

Bambang Santoso Marsoem

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Financial Statements ◽

Building Construction ◽

Ratio Analysis ◽

Analysis Method ◽

Financial Reports ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Descriptive Statistical Analysis

This paper analyzes the financial performance of PT Wijaya Karya (Persero) Tbk. compared to the total industry based on Financial Ratio Analysis. The data used are the financial statements for the period 2014-2019 which are listed on the Indonesia Stock Exchange as many as 17 companies. Of these, 12 companies had complete financial reports. Thus the industrial data used in the sample in this paper is data from 12 companies. The data analysis method in this research is descriptive statistical analysis and financial ratio analysis. The results of this study are expected to be a benchmark in assessing the financial performance of PT Wijaya Karya Tbk

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Analisis Kinerja Keuangan PT. Industri Jamu dan Farmasi Sido Muncul Tbk

Etihad: Journal of Islamic Banking and Finance ◽

10.21154/etihad.v1i1.2856 ◽

2021 ◽

Vol 1 (1) ◽

pp. 37-50

Author(s):

Tiara Widya Antiksari

Keyword(s):

Financial Performance ◽

Activity Ratio ◽

Good Condition ◽

Ratio Analysis ◽

Debt Ratio ◽

Current Ratio ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Asset Turnover ◽

Equity Ratio

Corona virus has an impact on all sectors of the company, so companies must have effecient financial performance to be considered as a healty company. This study aims to analyze the financial performance of PT. Industri Jamu dan Farmasi Sido Muncul Tbk in year of 2016 to 2020 by using financial ratio analysis. This study uses the financial statement data 2020 and four financial ratio to make it more complete than previous studies. The research method which has been used to measure the financial performance at PT. Industri Jamu dan Farmasi Sido Muncul Tbk the financial ratio analysis which consists of liquidity ratio, solvability ratio, activity ratio and profitability ratio. The result of this research is based on the liquidity ratio which is proxy by current ratio and cash ratio, it has been found that the condition of the financial performance of the company is liquid. Solvability ratio which is proxy by debt ratio and debt to total equity ratio, it has been found that the condition of the financial performance of the company is good. Activity ratio which is proxy by fixed assets turnover and total assets turnover, it has been found that the condition of financial performance of the company is less efficient. The profitability ratio which is proxy by return on assets is good and return on invesment is less good. The ratio that indicates a good condition is liquidity ratio and solvability ratio.Virus corona berdampak pada semua sektor perusahaan, sehingga perusahaan harus memiliki kinerja keuangan yang efisien agar dapat dinilai sebagai perusahaan yang sehat. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Industri Jamu dan Farmasi Sido Muncul Tbk pada tahun 2016 hingga 2020 menggunakan analisis rasio keuangan. Penelitian ini menggunakan data laporan keuangan tahun 2020 dan dianalisis menggunakan empat rasio keuangan agar penelitian ini lebih lengkap dari penelitian sebelumnya. Metode penelitian yang digunakan untuk mengukur kinerja keuangan pada PT. Industri Jamu dan Farmasi Sido Muncul Tbk merupakan analisis rasio keuangan yang terdiri dari rasio likuiditas, rasio solvabilitas, rasio aktivitas dan rasio profitabilitas. Hasil penelitian ini berdasarkan rasio likuiditas yang diproksikan dengan current ratio dan cash ratio diketahui kondisi kinerja keuangan perusahaan dalam keadaan likuid. Rasio solvabilitas yang diproksikan dengan debt ratio dan debt to total equity ratio diketahui bahwa kondisi kinerja keuangan perusahaan dalam keadaan baik. Rasio aktivitas yang diproksikan dengan fixed asset turnover dan total asset turnover, bahwa kondisi kinerja keuangan perusahaan kurang efisien. Rasio profitabilitas yang diproksikan dengan return on asset baik dan return on invesment kurang baik. Rasio yang menunjukan indikasi yang bagus adalah rasio likuiditas dan rasio solvabilitas.

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FINANCIAL RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE OF COOPERATIVES

FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN ◽

10.24127/jf.v1i1.291 ◽

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

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ANALISIS KINERJA KEUANGAN PT. INDOFOOD SUKSES MAKMUR TBK DI BURSA EFEK INDONESIA Analysis of financial performance of PT. Indofood Sukses Makmur Tbk On The Indonesia Stock Exchange

Gorontalo Management Research ◽

10.32662/gomares.v1i2.374 ◽

2018 ◽

Vol 1 (2) ◽

pp. 53

Author(s):

Roydah Gani ◽

Nurhayati Maiza Putri

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Financial Statements ◽

Ratio Analysis ◽

Company Performance ◽

Analytical Instrument ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Profitability Ratios

ABSTRACTCompanies must have on healty and efficient financial performance to gain profit and improve company performance. The purpose of this study is to assess company performance by using financial ratio analysis of PT. Indofood Sukses Makmur Tbk in Indonesia Stock Exchange. This research was conducted by performing documentation techniques with data obtained from the financial statements of PT. Indofood Sukses Makmur is then analyzed by using financial ratio analysis consisting of profitability ratio and liquidity ratio. Can be concluded from the calculation that has been done by using the analytical instrument mentioned above that profitability ratios that have been measured by using NPM is efficient, while ROA and ROE inefficient. Liquidity ratios that have been measured using CR and QR are Liquid.ABSTRAKPerusahaan harus memiliki kinerja keuangan yang sehat dan efisien untuk mendapatkan keuntungan dan meningkatkan prestasi perusahaan. Tujuan penelitian ini adalah untuk menilai kinerja perusahaan dengan menggunakan analisis rasio keuangan PT. Indofood Sukses Makmur Tbk di Bursa Efek Indonesia. Penelitian ini dilakukan dengan melakukan teknik dokumentasi dengan data yang diperoleh dari laporan keuangan PT. Indofood Sukses Makmur kemudian dianalisis dengan menggunakan analisis rasio keuangan yang terdiri dari Rasio Profitabilitas dan Rasio Likuiditas. Dapat disimpulkan dari hasil perhitungan yang telah dilakukan dengan menggunakan instrument analisis yang telah disebutkan diatas bahwa Rasio Profitabilitas yang telah diukur dengan menggunakan NPM adalah Efisien, sedangkan ROA dan ROE Tidak Efisien. Rasio Likuiditas yang telah diukur dengan menggunakan CR dan QR adalah Likuid.

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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. NIELSEN INDONESIA CABANG PADANG

10.31227/osf.io/4avh2 ◽

2019 ◽

Author(s):

sunreni

Keyword(s):

Financial Performance ◽

Annual Report ◽

Financial Statements ◽

Financial Accounting ◽

Sign Test ◽

Ratio Analysis ◽

Test Results ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Profitability Ratios

This study aims to see and know what financial performance as measured by the degree of liquidity ratios, solvency and profitability as well as to determine the suitability of the financial statements PT.Nielsen Indonesia Padang Branch with Financial Accounting Standards in 2009. The data collection techniques by the author are: Documentation, the data obtained through the 2009-2013 annual report of the types and sources of data, namely primary and secondary. To find out discussion of issues that first used the method of qualitative analysis of financial ratio analysis, among others, liquidity ratio, solvency and profitability ratios and to determine the problems both using quantitative analysis that the sign test. From the test results of conformity mark what financial performance when measured with PSAK No. 1 of 2009 provides that a sign is a sign of negatives at least as much as 1 With n = 6 and α = 0.05, h-table = h (5%: 6) = 0 of table-table attachment obtained h = 0 decision, HA accepted and H0 is rejected because the h-count = 1> h-table = 0, means there is conformity of financial statements PT. Nielsen Indonesia Padang Branch invitation PSAK No. 1 Year 2009.

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ANALISIS RASIO PROFITABILITAS DALAM MENILAI KINERJA KEUANGAN PADA PT. HANJAYA MANADALA SAMPOERNA, TBK

Jurnal Apresiasi Ekonomi ◽

10.31846/jae.v5i2.4 ◽

2017 ◽

Vol 5 (2) ◽

pp. 83-90

Author(s):

Mardahleni Mardahleni

Keyword(s):

Financial Performance ◽

Average Rate ◽

Balance Sheet ◽

Financial Statements ◽

Profit Margin ◽

Ratio Analysis ◽

Return On Equity ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Comparison Of The Results

Financial evaluation is a very fundamental thing for a company, with a reasonable evaluation of the company's financial statements it will get information about the company's financial performance on a certain period. The purpose of this research is to know how financial performance of PTHanjaya mandala sampoernatbk, seen from profitability ratio analysis. The source of this research data is documentation in the form of financial statements consisting of balance sheet and income statement compiled by PT. Hanjaya Mandala Sampoerna TBK during 2012 until 2016. The method of analysis used in this study is a quantitative analysis of data analysis by performing a comparison of the results of financial ratio analysis (profitability ratios) for the period to be studied. The result of analysis shows that from the ratio of Gross Profit Margin (GPM) and Net Profit Margin (NPM) the company's financial performance is considered not good because the average rate is below the industry average. While from the analysis of return on equity (ROE) and return on investment (ROI) performance of the company is considered good because the average rate is above the industry average rate.

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THE EFFECT OF FINANCIAL RATIO ANALYSIS ON THE FINANCIAL PERFORMANCE OF THE ISLAMIC PERSPECTIVE AT THE STATE ISLAMIC INSTITUTE (IAIN) PALANGKA RAYA FOR THE 2016-2018 PERIOD

TRANSFORMATIF ◽

10.23971/tf.v4i2.2279 ◽

2021 ◽

Vol 4 (2) ◽

pp. 101-120

Author(s):

Tiffianti Diannissa ◽

Abdul Qodir

Keyword(s):

Financial Performance ◽

Islamic Law ◽

Financial Statements ◽

Ratio Analysis ◽

Financial Ratio ◽

Financial Condition ◽

Financial Conditions ◽

Financial Ratio Analysis ◽

Income Ratio ◽

Equity Ratio

This study aims to analyze the financial statements at IAIN Palangka Raya for three periods, namely the 2016-2018 period. This analysis was conducted to determine the financial performance of higher education when viewed from the ROA. It is fitting that the performance of IAIN Palangka Raya is carried out in accordance with Islamic law. In addition to providing information on financial conditions, the results of financial ratio analysis can also be used as a basis for decision making, especially to improve the financial condition of IAIN Palangka Raya in the future. The financial statements will be analyzed using financial ratio analysis, including: liquidity ratios, debt to equity ratios and debt to income ratios. Comparisons are also made using Sharia provisions. The results obtained from this study are that in the 2016-2018 period the value of the IAIN Palangka Raya financial ratio analysis is still very good. When viewed from the results of the t test, the liquidity ratio, debt to equity ratio and debt to income ratio have a partially positive and significant effect on financial performance. Meanwhile, if viewed from the results of the F test, the liquidity ratio, debt to equity ratio and debt to income ratio have a positive and significant effect simultaneously or together on financial performance in the IAIN Palangka Raya environment. So it can be said that IAIN Palangka Raya has performed well and is in accordance with sharia provisions.

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