scholarly journals Analisis Kinerja Keuangan Pt. Garuda Food Tbk Periode 2017-2019

2020 ◽  
Vol 1 (2) ◽  
pp. 11-15
Author(s):  
Ina Baiti
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Ratios ◽  
Return On Equity ◽  
Financial Ratio ◽  
A Value ◽  
Income Statement ◽  
Library Studies ◽  
Equity Ratio

The purpose of this research is to know the financial performance of PT. Garudafood, Tbk period 2017-2019. The type of research used is associative research. The population in this study is a record of the financial statements of PT. Garudafood, Tbk, period 2017-2019, the sample Bustan in the study was a balance sheet report and a income statement period of 2017-2019. The type of data used in this research is the quantitative data of data obtained from PT. Garudafood, Tbk which in the form of numbers, such as financial statements, data collection techniques conducted are the study of documentation and library studies, then the data obtained is analyzed using three financial ratios namely, liquidity ratio, solvency ratio and profitability ratio. The indicators used in the analysis of financial ratios include current ratio, quick ratio, debt to total assets, debt to equity ratio, net profit margin and return on equity. Next to the Furthermore to measure the company's financial performance level using the financial ratio indicator. Based on the results of the research that has been done that the financial performance of PT. Garudafood, Tbk measured using the liquidity ratio showed an increase over the last 3 years, to the ratio of solvency has not been safe performance because for the last 3 years has a value above 100%, while the ratio of profitability for 3 years has not experienced even increased in the 40 value of So it can be said only the ratio of liquidity increased while the ratio of solvency and profitability ratio still have less good performance. 

scholarly journals Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada PT.Pelabuhan Indonesia I (Persero) Periode 2013-2017

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 545-555
Author(s):  
Rosanna Purba ◽  
Renika Hasibuan ◽  
Prananda Akbar Syam
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Equity Capital ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Inventory Turnover ◽  
Turn Over

This study aims to determine and analyze the level of financial performance at PT. Pelabuhan Indonesia I (Persero) for the period 2013-2017 in terms of financial ratio analysis based on the Decree of the Minister of BUMN No: KEP-100/ MBU/2002. Information on the condition of the company's financial performance is necessary to maintain the company's existence from competition. The analytical method used is descriptive method with a quantitative approach, with data collection techniques in the form of documentation studies. The data analyzed were the financial statements of PT. Pelabuhan Indonesia I (Persero), which is the income statement and statement of financial position (balance sheet) for the period 2013-2017. Assessment of the performance level from the financial aspect based on the Decree of the Minister of BUMN No: KEP-100/MBU/2002 uses 8 (eight) financial ratio indicators, which is Return On Equity, Return On Investment, Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, Total Asset Turn Over, and the Ratio of Equity Capital to Total Assets. The results of the assessment of financial performance PT. Pelabuhan Indonesia I (Persero) received a healthy predicate with the AA category in a row during the period 2013 to 2017.

scholarly journals Analisis Rasio Likuiditas, Solvabilitas, Aktivitas Dan Profitabilitas Dalam Menilai Kinerja Keuangan Perusahaan

2020 ◽  
Vol 8 (1) ◽  
pp. 73-93
Author(s):  
Tarsija Tarsija ◽  
Pandaya Pandaya
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Profit Margin ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Net Profit ◽  
Inventory Turnover ◽  
Equity Ratio

This research is a case study with research objects namely PT. Indonesian Pilot Pen. The collection technique is done by documenting the financial statements covering the balance sheet, income statement and cost of goods sold. In measuring the company's financial performance, data analysis techniques namely financial ratio analysis include 1). Liquidity (Current Ratio, Quick Ratio, and Cash Ratio) 2). Solvency (Debt to Assets Ratio and Debt to Equity Ratio), (3). Activities (Fixed Assets Turnover, Inventory Turnover) and (4). Profitability (Gross Profit Margin, Net Profit Margin and Return on Equity) in 2012-2016 by comparing the ratio of industry standards.Based on the results of research and analysis shows that 1). Financial Performance of PT. Indonesian Pilot Pen during 2012-2016 in terms of liquidity shows that this result with each of the indicators in the category is quite good (liquid). 2). The results of the financial performance research show that each of these indicators is in a fairly good category (solvable. Furthermore, Financial Performance in terms of Activities in the Fixed Turnover and Inventory Turnover in 2012-2016 these results indicate fluctuations from year to year and are categorized as not good (inefficient). Financial Performance in terms of Profitability in Gross Profit Margin, Net Profit Margin and Return on Equity in 2012-2016 These results show fluctuations from year to year and are categorized as not good (inefficient).

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

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.

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

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

scholarly journals Hubungan Analisis Ratio Keuangan dengan Kesehatan Perusahaan

The Winners ◽  
2009 ◽  
Vol 10 (2) ◽  
pp. 156
Author(s):  
Soekarso Soekarso
Keyword(s):  
Balance Sheet ◽  
Value Added ◽  
Financial Statements ◽  
Added Value ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Business World ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement

In the business world, companies develop a vision and mission to improve welfare in the future. The work program the company is to achieve productivity and profitability. Finance in the company is one of the strategic functions that includes wealth management and transformation of added value (added value) and also the control of corporate health. The financial statements such as balance sheet (balance sheet), profit and loss statement (income statement), and financial ratio (financial ratios), reflects the company's performance and health. Financial ratio analysis relates to the health of the company through a ratio of effectiveness, efficiency, productivity, profitability, liquidity, and solvability. Analysis shows that whenever actual value of financial ratios is above standard it means the company is healthy, and when the actual value of financial ratios is below the standard, it reversely means that companies are not healthy.

scholarly journals KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI PADA PT BUMI SERPONG DAMAI TBK

2018 ◽  
Vol 11 (1) ◽  
pp. 44
Author(s):  
Chandra Jaya Varana ◽  
Ellen Rusliati
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Research Data ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
Before And After ◽  
Asset Turnover ◽  
Equity Ratio

This research aims to analyze financial performance before and after acquisition of PT Bumi Serpong Damai. Financial performance measured by using financial ratio: Current Ratio (CR), Total Asset Turnover (TATO), Debt Equity Ratio (DER). Methods of analysis using comparative descriptive with paired sample t-test, this research data used are the financial statements of PT Bumi Serpong Damai periodof 2008-2014. The result of this research indicate that there are no differences between the financial perfoermance before and afrter acquisition, as measured by current ratio, total asset turnover, debt equity ratio, and return on equity.

scholarly journals Analisis Laporan Keuangan Untuk Menilai Kinerja Di PT. Indoneisa Kenderaan Terminal,Tbk. Yang Terdaftar Di Bursa Efek Indoneisa Periode 2015-2019

2021 ◽  
Vol 6 (2) ◽  
pp. 134-149
Author(s):  
Heri Enjang Syahputra
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Stock Exchange ◽  
Profit Margin ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Asset Turnover ◽  
Equity Ratio

This study aims todetermine and analyze in measuring the level of financial performance at PT. Indonesia Kendaraan Terminal Tbk, 2015-2019 period in terms of financial ratio analysis. Information on the level of financial performance is  very important in maintaining the company's existence from competition. The analytical method used is descriptive method with a quantitative approach, with data collection techniques in the form of documentary research or Its kind, as well as data collection from the Indonesian Stock Exchange (BEI). The data analyzed were the financial statements of PT. Indonesia Kendaran Teminal Tbk. Namely the income statement and statement of financial position (BalanceSheet) for the period of 2015-2019. Assessment of the level of performance from the financial aspect uses financial ratio indicators, namely Current Ratio, Cash Ratio, Debt Ratio, Debt to Equity Ratio, Gross Profit Margin, Net Profit Margin, Return On Equity, Total Asset Turnover, Fixed Asset Turnover. Results of The research on the level of financial performance of PT. Indonesia Vehicle Terminal Tbk. Obtained a healthy predicate with the AA category consecutively during the period 2015 to 2019.

scholarly journals ANALISIS KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA ADAT BANGKANG BAKTISERAGA MENGGUNAKAN ANALISIS DU PONT

2019 ◽  
Vol 14 (2) ◽  
Author(s):  
Putri Anggreni
Keyword(s):  
Financial Performance ◽  
Performance Appraisal ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Good Health ◽  
Financial Statements ◽  
Return On Equity ◽  
Future Performance ◽  
Income Statement ◽  
Credit Institutions

The management is required to always introspect condition of the company, especially in terms of financialnya, because it holds the key to life and death of the company. The condition that the  company should always be monitored, can be done by analyzing the financial statements themselves, which generally consist of a balance sheet and income statement. Through the analysis of the financial statements can be found successful achievement of achievement demonstrated by the absence of a healthy financial statements, which is the basis of performance appraisal or part of the existing work in the company.Used in this study to analyze the financial statements is Du Pont, aims to determine the state of Indigenous Village Credit Institutions Bangkang Baktiseraga which was done by measuring the financial performance. Analysis of Du Pont is one of the techniques that are thorough financial analysis, management can determine the level of efficiency of capital use. Financial performance results obtained from the calculation of Return on Assets and Return on Equity from year to year decline, but is still in good health as above average standard of Bank Indonesia. Village Credit Institutions should determine the condition of future performance in order to be a better performance than the previous year and the profit achieved will also be maximized. Key words: Financial Performance, LPD, ROA, ROE, Du Pont Analysis

scholarly journals ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT. BERKAH SUKSES ALKES KOTA BANJARMASIN

KINDAI ◽  
2021 ◽  
Vol 16 (3) ◽  
pp. 460-472
Author(s):  
Ade Reni Savitri
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Ratios ◽  
Financial Ratio ◽  
Financial Condition ◽  
Operating Profit ◽  
Business Efficiency ◽  
Operational Activities

Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada PT Berkah Sukses Alkes Kota Banjarmasin dan untuk mengetahui kinerja keuangan pada PT. Berkah Sukses Alkes kota Banjarmasin, Metode yang digunakan adalah analisis deskriptif untuk menganalisis data dengan cara mendeskripsikan dan mengklasifikasikan data yang diperoleh dari PT. Berkah Sukses Alkes Kota Banjarmasin yaitu laporan Keuangan neraca dan laba rugi kemudian menganalisis data tersebut menggunakan analisis rasio keuangan, Hasil Penelitian menunjukkan bahwa diketahui laporan keuangan perusahaan menunjukan kondisi keuangan yang baik karena perusahaan mampu membayar kewajiban jangka pendek yang segera jatuh tempo kepada pihak – pihak distributor maupun untuk kegiatan operasional perusahaan dengan menggunakan aset atau kekayaan yang dimiliki perusahaan. Meskipun dalam perhitungan rasio debt to equit dan total nilai rasio perputaran persediaan masih berada dibawah nilai standar rasio keuangan yang diakibatkan over stok persediaan pada tahun 2019, namun perusahaan mampu mempertahankan tingkat keuntungan perusahaan dengan meningkatkan nilai penjualan dan juga mencatatkan pertumbuhan laba usaha dan laba bersih yang sangat baikKata Kunci : Laporan Keuangan, Rasio Keuangan : Likuiditas, Solvabilitas, Aktivitas, Profitabilitas, Permodalan dan Efisiensi Usaha, Kinerja KeuanganABSTRAC : The purpose of this research is to know the analysis of financial statements in measuring financial performance at PT. Berkah Sukses Alkes Banjarmasin and to find out the financial performance at PT. Berkah Sukses Alkes Banjarmasin.The method used is descriptive analysis to analyze data by describing and classifying the data obtained from PT. Berkah Sukses Alkes Banjarmasin, namely the balance sheet and profit and loss financial statements then analyzed the data using financial ratio analysis.The results show that it is known that the company's financial statements show a good financial condition because the company is able to pay short-term obligations that are due immediately to distributors as well as for the company's operational activities by using assets or assets owned by the company. Even though the calculation of the debt to equit ratio and the total value of the inventory turnover ratio were still below the standard value of financial ratios due to over-stock of inventories in 2019, the company was able to maintain the company's profit level by increasing sales value and also recording growth in operating profit and net profit. very good.Keywords : Financial Statements, Financial Ratios: Liquidity, Solvency, Activity, Profitability, Capital, Business Efficiency, Financial Performance

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