scholarly journals ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA MANAJEMEN

2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Sri Dwi Ningsih ◽  
Mahdania Afria
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Performance Ratio ◽  
Ratio Analysis ◽  
Management Performance ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Overall Ratio ◽  
Solvency Ratio ◽  
Profitability Ratios

This research was conducted to determine the company's management performance of PT. Telekomunikasi Indonesia Tbk. The 2014 to 2016 period is based on financial ratio analysis, which consists of liquidity ratios, solvency ratios, activity ratios, and profitability ratios. And compare the company's management performance of PT. Telekomunikasi Indonesia Tbk. With similar companies to find out the company's performance in the average industry. This type of research is descriptive - quantitative research using secondary research data. Sourced from the official website of the Indonesia Stock Exchange in 2014 to 2016. The financial statements using library and analysis techniques used are financial ratio analysis consisting of liquidity ratios, solvency ratios, performance ratios, and profitability ratios to profit and loss statements and PT. Telekomunikasi Indonesia Tbk from 2014 to 2016. The results of the analysis conducted related to the company's provisions for the period 2014 to 2016 based on liquidity ratios through the calculation of the current ratio, fast ratio, and cash ratio show that the conditions are quite good but not stable because they have not reached number 2 so they cannot be sold as needed. Based on the solvency ratio, from the calculation of DER, DAR, and TIE shows a satisfactory figure, the company can meet the total demand with the total assets. Based on WKTO, TATO, ARTO, and FATO calculations in the performance ratio, it shows that the company's performance in a fairly stable and effective condition from each ratio does not need to be at a lower level and not too high. And based on calculations, profitability ratios that include calculations of NPM, GMP, ROA, ROE, and ROI show that the company is quite good in producing earnings that are quite low estimates. While the management performance of PT. Telekomunikasi Indonesia Tbk. When compared with companies that use financial ratio analysis, which shows a very good company compared to other companies, and the overall ratio value is above the average industry ratio

scholarly journals RASIO KEUANGAN UNTUK MENGUKUR KINERJA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Arniyatun Febi Hastuti ◽  
Istiatin Istiatin ◽  
Fithri Setya Marwati
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Poor Performance ◽  
Business World ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Solvency Ratio

Competition in the business world is increasingly competitive, so that companies are required to be able to control business activities better than competing companies. The purpose of this study is to determine the financial performance of telecommunications companies listed on the Indonesia Stock Exchange in terms of financial ratio analysis. The financial ratios used are liquidity ratios, solvability ratio, and profitability ratio. This type of research is qualitative and quantitative research. The research data used is secondary data obtained from the Indonesia Stock Exchange. The results of this study can be seen from the calculation of the liquidity ratio, solvency ratio, and profitability ratio at PT Indosat Tbk, PT XL Axiata Tbk, and PT Smartfren Tbk from 2017-2019 showing poor performance, while the solvency ratio and Net Profit Margin at PT Telekomunikasi Indonesia Tbk is already in good condition. Keywords: Financial Performance; Liquidity; Solvability; Profitability.

scholarly journals FAKTOR-FAKTOR PENILAIAN KINERJA KEUANGAN PADA PT. SINAR RODA UTAMA

2019 ◽  
Vol 13 (2) ◽  
pp. 28-38
Author(s):  
Putri Ratna Sari
Keyword(s):  
Financial Performance ◽  
Research Method ◽  
Good Condition ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Debt Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Solvency Ratio ◽  
Profitability Ratios

The purpose of this study is to find out how financial ratio analysis to assess the financialperformance of PT. Main Wheel Rays in terms of liquidity ratios, solvency ratios, and profitabilityratios using secondary data. The research method used is descriptive quantitative and independentvariables, namely the company's financial performance measured by several sub variablesincluding liquidity ratios, solvency ratios, and profitability ratios. The results of the research are theanalysis of the ratio of liquidity, solvency, and profitability to assess the financial performance of PT.Main Wheel Rays seen from the liquidity ratio of the company's financial performance are in goodcondition, but too much cash is not used. When viewed from the solvency ratio, the company'sfinancial performance is in a bad condition, because the debt ratio continues to increase. Whenviewed from the profitability ratio, the company's financial performance is in good condition, butmust continue to increase profits.

scholarly journals ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Annisa Nugraheni ◽  
Bambang Mursito ◽  
Sudarwati Sudarwati
Keyword(s):  
Financial Performance ◽  
Cross Sections ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Activity Ratios ◽  
Telecommunication Companies ◽  
Profitability Ratios

The purpose of this study was to analyze and assess the financial performance of telecommunication companies listed on the Stock Exchange in 2015-2017 based on financial ratio analysis consisting of: liquidity ratios, solvability ratios, activity ratios and profitability ratios. This type of research is descriptive. Data analysis techniques used are financial ratios with time series calculations and cross sections. The research results based on overall financial ratios show that PT Telekomunikasi Indonesia has the best financial performance compared to other similar companies. Keywords : Financial Performance, Liquidity Ratio, Solvability Ratio, Activity Ratio, Profitability Ratio

scholarly journals 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

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.

scholarly journals Analysis of Financial Performance In Company PT. Indofood Sukses Makmur Tbk. Based On Ratio Analysis Liquidity and Profitability Period 2015-2019.

2020 ◽  
Vol 1 (5) ◽  
pp. 260-265
Author(s):  
Yasinta Asiani ◽  
Setyo Riyanto
Keyword(s):  
Stock Exchange ◽  
Descriptive Analysis ◽  
Good Condition ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Condition ◽  
Financial Ratio Analysis ◽  
Profitability Ratios

The industry is one sector that has an important role in the development of a country. One of them is an industry in Indonesia, and its products that are in great demand are consumer goods with specifications of food products and household goods. An assessment of a company's financial level can be done by analyzing the company's financial statements. The financial statements used are the balance sheet and income statement from 2015 to 2019. To find out whether the company's financial condition is in good condition, various analyzes can be performed. One analysis that can be used to determine the company's financial situation is financial ratio analysis. The purpose of this study is to assess the company's performance by using the financial ratio analysis of PT Indofood Sukses Makmur, Tbk on the Indonesia Stock Exchange. This research was conducted by conducting documentation techniques with data obtained from the financial statements of PT Indofood Sukses Makmur. Then analyzed using financial statement analysis consisting of liquidity ratios and profitability ratios. The analytical method used is a descriptive analysis using the measurement of liquidity ratios and profitability. Based on the calculation of ratio analysis from PT Indofood Sukses Makmur, the liquidity ratio has increased every year so that the company's condition can be categorized quite well. Whereas, based on profitability ratios, it shows an increasing number from year to year so that it can be said the state of the company is in a good position.

scholarly journals Determinant of Financial Ratio Analysis to Financial Distress

2021 ◽  
Vol 3 (1) ◽  
pp. 26-35
Author(s):  
Setya Ayu Arini ◽  
Yuli Chomsatu Samrotun ◽  
Endang Masitoh
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
New Era ◽  
Financial Difficulties ◽  
Financial Ratio Analysis ◽  
Activity Ratios ◽  
Market Leader ◽  
Profitability Ratios

In this new era bussines world is growing rapidly so that the emergence of many new companies. However, to be the market leader, the company must be able to manage the financial aspects well, so that the company does not have financial difficulties. The research aims to analyse the effects of liquidity ratios, activity ratios, profitability ratios, leverage ratios on the financial difficulties of textile and garment companies listed on the Indonesia Stock Exchange in the period 2018-2019. The object in this study used samples of 40 samples on textile and garment companies listed on the Indonesia Stock Exchange in the period 2018-2019 using sampling techniques purposive. The methods used in this study are some of the processed linear regression analyses using SPSS 25. Based on this study shows that liquidity is influential but not significant to the financial distress. The activity has significant effect on financial distress. Profitability has significant effect on financial distress. Leverage is influential but not significant to the financial distress.

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

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.

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

2021 ◽  
Vol 26 (2) ◽  
pp. 22-33
Author(s):  
Wulan Damayanti ◽  
Ari Nurul Fatimah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Fixed Asset ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

scholarly journals Efficiency Analysis of Firm Financial Performance: Case Study of PT. Unilever Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 379
Author(s):  
Sumarti Sumarti
Keyword(s):  
Special Treatment ◽  
Ratio Analysis ◽  
Company Performance ◽  
Financial Ratio ◽  
Firm Financial Performance ◽  
Descriptive Research ◽  
Financial Ratio Analysis ◽  
Analysis Technique ◽  
Profitability Ratios

The purpose of this study is to analyze the profitability ratios and companyliquidity ratios to assess the efficiency of company performance. This research isincluded in descriptive research, which is research that seeks to describe aphenomenon, event, event that is happening now. The reason this type of researchis used is because the researcher tries to describe the events and events that arethe center of attention without giving special treatment to those events. The studywas conducted at PT. Unilever Indonesia, is the largest manufacturing companyin Indonesia. The data analysis technique used in this study is quantitativedescriptive using financial ratio analysis. The results show financial performanceseen from the profitability ratio, overall the average is said to be efficient becauseof its magnitude above the industry average as a benchmark. Financialperformance can be seen from the liquidity ratio, overall the average ratio is saidto be liquid because the average is above the industry average as a benchmark.

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