scholarly journals Analysis of Financial Performance of Chennai Petroleum Corporation Limited, Chennai, India

2015 ◽  
pp. 1-18
Author(s):  
EMMANUEL ATTAH KUMAH
Keyword(s):  
Financial Performance ◽  
Trend Analysis ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
General Idea ◽  
Ratio Analysis ◽  
Z Score ◽  
Working Capital ◽  
Score Analysis

Financial analysis of mining projects can be known by studying the financial statements. Financial statements are official records of the financial actions of a company, firm or other unit over a period of time which provide a general idea of a company's financial situation in mutually short and long term. They give a precise representation of a company's condition and working results. Financial statements are sometimes used as supervision tool mainly by company executives and investor's in assessing the overall situation and working results of the company. An effort has been made in this study to analyze the financial conditions of Chennai Petroleum Ltd. This study report on ratio analysis assesses the financial strengths and weakness of Chennai Petroleum Ltd. through Financial Ratio Analysis; to evaluate the performance of the company by using ratios as a yardstick to measure the efficiency of the company, to understand the liquidity, profitability and efficiency positions of the company during the study period by using comparative balance sheet analysis, to evaluate and analyze various facts of the financial performance of the company using multi discriminant working capital analysis such as Y-Score analysis, Z-Score analysis, trend analysis, to make comparisons between the ratios during different periods by using statement of changes in working capital and making projection of the financial performance of the company using trend analysis. Keywords: Financial Performance, Petroleum Corporation, Ratio Analysis, Y-Score and Z-Score analysis and trend analysis

scholarly journals New Types of Assessments of Community Pharmacy Technology Business and Their Contribution Towards Prosperity of the Community Pharmacy

2013 ◽  
Vol 60 (1) ◽  
pp. 35-42
Author(s):  
L. Malovecká ◽  
D. Mináriková ◽  
Ľ. Lehocká ◽  
V. Foltán
Keyword(s):  
Economic Development ◽  
Financial Performance ◽  
Community Pharmacy ◽  
Financial Development ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Working Capital ◽  
New Approach ◽  
Pharmacy Technology

The new approach how to assess community pharmacy business by monitoring indicators of financial analysis, contributes to a positive economic development in the community pharmacy business. The better is understanding and analysis of the financial statements in the community pharmacy business, the better will be improvement in managing and controlling finances. Financial analysis enable the community pharmacy to make more informed decisions, comparisons of actual financial performance with forecast targets, performances in past years and comparisons to industry averages. The most important analysed financial statements are balance sheet and profit and loss statement. The outcomes of the financial analysis are debt, efficiency, profitability, liquidity ratios and working capital ratio. They are compared to recommended values and the suggestions are made to improve community pharmacy´s efficiency and prosperity. The result of the new approach to assessment community pharmacy technology business will contribute to positive financial development of the community pharmacy and it´s maintenance or survival at the upcoming time.

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.

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 Memprediksi Tingkat Kelangsungan Usaha PT KAI Melalui Pendekatan Altman Z-Score

2017 ◽  
Vol 3 (1) ◽  
pp. 89
Author(s):  
Haris Haris ◽  
Olfebri Olfebri ◽  
Riza Lestari
Keyword(s):  
Financial Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Health Condition ◽  
Z Score ◽  
Financial Reports ◽  
Transportation Services ◽  
Financial Report ◽  
Financial Position ◽  
Score Method

PT. Kereta Api Indonesia (PT. KAI) a State Owned Enterprises which currently is one of the major players in the ground transportation services industry has long been actively involved in the business of land transportation services. This study is limited in the scope of the analysis of the ratio-financial analysis, and then formulated using Alman z-score method. Ratio analysis is done based on financial data obtained from PT. Kereta Api Indonesia Indonesia ranging from 2012 to 2013. Then the figures obtained will be correlated with theories relevant financial, in order to obtain valid results that can be scientifically defensible. Furthermore, a comparison test as a reference in determining the potential failure of the items in the financial statements, and determine which of the posts have a strong and significant correlation. Media that can be used to examine the health condition of the company was a financial report consists of the Balance Sheet or Statement of Profit / loss, or results of operations, Cash Flow Statement, Statement of Changes in Financial Position. The financial reports produced by the management of a company is the end result of the process of business activities undertaken by the existing components in the company. The financial statements are made to account for the activities of the company to the owner and provide information about the financial position of the company has been achieved against the parties concerned.

scholarly journals Financial Performance of Datanotic International

2019 ◽  
Vol 8 (2S8) ◽  
pp. 85-89
Keyword(s):  
Financial Performance ◽  
Trend Analysis ◽  
Balance Sheet ◽  
Accurate Information ◽  
Present Moment ◽  
Ratio Analysis ◽  
The Future ◽  
Budgetary Choice

This undertaking "A Study on the budgetary presentation with reference to Datanotic International" manages the investigation of the liquidity position, benefit of the organization with the assistance of proportion examination. Here the proportion investigation is made to discover the money related execution of the organization. The need of this is task is significant for the organization in settling on a budgetary choice in which suggestions ought to be made. The examination is expected to investigation of the money related execution of the organization in a superior way. It can likewise be required for the administration to apply the related proportions to dissect its liquidity and productivity in a superior way. The extent of this examination is to break down the future proportions its liquidity positions and other monetary instruments. It can likewise be valuable for other association to convey the investigation in the comparative regions. For this investigation optional information, five years asset report of the organization is utilized. The confinements of the investigation are that there is no opportunity to contemplate on the whole execution of the organization and term of the examination is low. That from this investigation the organization's monetary presentation is observed to be great and the organization needs to concentrate on the fluid resources and on the costs of the organization. The principle recommendation that can be given to the organization is that the organization can concentrate on the venture on present moment and long haul to make a decent prospect later on. The organization can likewise make a few benefits over their arrival on the advantage and profit for the venture. [1],[ 3],[5] The goal of money related investigation is the pinpointing of solidarity and shortcoming of a business undertaking by regrouping and dissecting of figures got from fiscal summary and monetary record by the devices and systems of the board bookkeeping. Money related investigation is as the last advance of bookkeeping that outcome in the introduction of last and the accurate information that helps the business supervisors, banks and financial specialists. [2 ],[ 4],[6] Money related execution is a significant viewpoint which impacts the long haul dependability, benefit and liquidity of an association. The Evaluation of budgetary execution utilizing Comparative Balance Sheet Analysis, Common Size Balance Sheet Analysis, Trend Analysis and Ratio Analysis had been taken up for the investigation[7],[ 9] ,[11]

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

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.

scholarly journals ANALYSIS FOR THE PURPOSE OF CREDIT

2019 ◽  
Vol 31 (5) ◽  
pp. 1425-1429
Author(s):  
Blerim Shehu
Keyword(s):  
Financial Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Assets ◽  
Financial Indicators ◽  
Working Capital ◽  
Short Term ◽  
Accounts Payable ◽  
Lending Activity ◽  
Credit Granting

This topic addresses the financial analysis of a business for lending purposes. Often a business is analyzed as a potential borrower. The lending activity by the financial institutions is complex and in itself contains other elements besides the sound analysis of the financial statements. These other elements are: recognition of the applicant's activity for the loan or its past repayment. The handling of many elements will help the analysts with the purpose of lending. The analysis of financial assets is done by banks, credit analysts for credit granting. The financial statements and the analysis of financial indicators in an enterprise is carried out to make decisions. The analysis of financial statements and financial indicators is carried out to assist in providing reports, explanations to make a decision about the enterprise, whether it is worthwhile to acquire the shares of the enterprise, whether it is a credible creditor, if the investment in the bonds society is most valuable. The following issues will be addressed in this topic. Interpretation of Balance Sheet for lending purposes, analysis of short-term assets and working capital, valuation of inventories in the balance sheet, their importance in the lending process, Interpretation of the size of the receivables and the accounts payable and Interpretation of the Statement of Income for Loan Purposes.

scholarly journals ANALISIS LAPORAN KEUANGAN PADA PT. BPR KARTIKA MATUARI DI TOMOHON

2021 ◽  
pp. 109-115
Author(s):  
Konsela Tiwow ◽  
Tinneke Evie Meggy Sumual ◽  
Florence Moroki
Keyword(s):  
Banking Sector ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Working Capital ◽  
Report Analysis ◽  
The Right

Penelitian ini bertujuan untuk menganalisis laporan keuangan PT BPR Kartika Matuari Tomohon berdasarkan rasio CAR, LDR, ROA, dan BOPO dari tahun 2014-2018. Observasi merupakan teknik yang dipakai untuk pengumpulan data dengan mengamati laporan keuangan yang tahunan yang terdiri dari laporan atas laba rugi dan neraca. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan analisis rasio.. Hasil Penelitian ini menunjukkan bahwa analisis laporan keuangan PT BPR kartika Matuari Tomohon ditinjau dari analisis rasio CAR, LDR, ROA dan BOPO, selama periode 2014–2018. PT. BPR Kartika Matuari Di Tomohon  merupakan badan usaha yang bergerak di bidang perbankan. PT. BPR Kartika Matuari Di Tomohon  menggunakan informasi laporan keuangan, karena informasi ini sangat membantu pihak manajemen perusahaan terutama yang berhubungan dengan tujuan perusahaan dalam memberikan kredit bagi nasabah. Oleh karena itu agar pemakai laporan keuangan dapat menentukan modal usaha yang tepat maka informasi yang terkandung dalam laporan keuangan harus benar-benar diperhatikan.   KatanKuncin: Rasio Keuangan, Analisis Laporan Keuangan, BPR   Abstract This research aims to analyze the financial statements of PT BPR Kartika Matuari Tomohon based on the ratio of CAR, LDR, ROA, and BOPO from 2014-2018. Observation is a technique used for data collection by observing the annual financial statements consisting of statements on profit and loss and balance sheet. The method used in this research is descriptive analysis method and ratio analysis. The results of this study indicate that the analysis of the financial statements of PT BPR Kartika Matuari Tomohon in terms of the ratio analysis of CAR, LDR, ROA and BOPO, during the 2014–2018 period. PT. BPR Kartika Matuari Di Tomohon is a business entity engaged in the banking sector. PT. BPR Kartika Matuari in Tomohon uses financial statement information, because this information is very helpful for company management, especially those related to company objectives in providing credit to customers. Therefore, in order for users of financial statements to determine the right working capital, the information contained in the financial statements must be carefully considered.   Words Key : Financial Ratios, Report Analysis Finance, Rural Bank.    

scholarly journals ANALISIS TINGKAT KESEHATAN KEUANGAN PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

IQTISHODUNA ◽  
2012 ◽  
Author(s):  
Sri Yati
Keyword(s):  
Decision Making ◽  
Financial Performance ◽  
Financial Analysis ◽  
Stock Exchange ◽  
Financial Statements ◽  
Smoking Ban ◽  
Global Competition ◽  
Competitive Advantages ◽  
Z Score ◽  
A Company

The competitive advantages of the company’s are mainly determined by the performance. One important aspects of performance is financial aspects which are illustrated in financial statements. However, it is not enough to only assess the financial performance of companies. It required the analysis of financial statements to obtain the whole picture of company’s progress which is can be used by management or other users of financial statements to make decision making. The financial analysis in this research is used Z-Score to determine the company's financial performance more accurately and the health level of cigarettes companies in facing global competition and also dealing with the smoking ban regulations. The research was conducted on three tobacco companies that go public on the Stock Exchange Indonesia, that are PT Bentoel International Tbk., PT. Gudang Garam Tbk., PT. Hanjaya Mandala Sampoerna Tbk.  Z-Score results showed that PT Bentoel International Tbk in 2008 and 2009 had a poor financial performance and classified as highly vulnerable company, whereas in 2010 the company was in a good performance and healthy condition. Meanwhile, PT Gudang Garam Tbk from 2008, 2009 and 2010 is classified as healthy company. PT. Hanjaya Mandala Sampoerna Tbk has a good financial performance and categorized as healthy company began in 2008, 2009 to 2010. To conclude, among the three tobacco companies that go public on the Stock Exchange Indonesia, PT Hanjaya Mandala Sampoerna Tbk is a company that has the best financial performance and classified as a healthy company.

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