scholarly journals KINERJA KEUANGAN PT BALAI PUSTAKA (PERSERO) SESUDAH DAN SEBELUM MERGER BERDASARKAN SURAT KEPUTUSAN MENTERI BUMN NOMOR: KEP-100/MBU/2002

2021 ◽  
Vol 5 (1) ◽  
pp. 13
Author(s):  
Gemala Paramita ◽  
Yudo Kisworo ◽  
Nurul Musqari
Keyword(s):  
Financial Performance ◽  
Performance Assessment ◽  
Financial Ratios

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Balai Pustaka (Persero) 2011 – 2017. Penelitian ini menggunakkan perhitungan Rasio Keuangan berdasar Surat Keputusan Menteri Badan Usaha Milik Negara Nomor: KEP- 100/MBU/2002 pada PT Balai Pustaka (Persero). Hasil penilaian kinerja keuangan PT Balai Pustaka (Persero) 2011, 2013, dan 2017 menunjukkan bahwa perusahaan mendapatkan predikat Kurang Sehat Kategori B dan pada tahun 2012, 2014, 2015, dan 2016 mengalami penurunan dengan tingkat kesehatan sehat kategori C (Tidak Sehat). This study aims to determine the financial performance of PT Balai Pustaka (Persero) 2011 - 2017. This study uses the calculation of financial ratios based on the Decree of the Minister of State-Owned Enterprises Number: KEP- 100 / MBU / 2002 at PT Balai Pustaka (Persero).  The results of the financial performance assessment of PT Balai Pustaka (Persero) 2011, 2013, and 2017 show that the company received the title of Unhealthy Category B and in 2012, 2014, 2015, and 2016 decreased with a healthy level of health in category C (Unhealthy). 

scholarly journals LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. BANK MANDIRI TBK. DAN ENTITAS ANAK

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Helmi Herawati
Keyword(s):  
Comparative Study ◽  
Financial Performance ◽  
Performance Assessment ◽  
Commercial Banks ◽  
Financial Statements ◽  
Financial Ratios ◽  
Bank Profitability ◽  
The Public ◽  
The World ◽  
Banking Business

Helmi Herawati; The bank's financial performance assessment is based on three types of the bank liquidity ratio, the bank's solvability ratio and bank profitability ratio. Competition between banks in collecting funds from the public and channel funds from the public in the form of loans by commercial banks will be more stringent. Competition among banks in practice many banks are less careful, or deviate from the rules that apply in the world of banking business. The research objective was to determine the financial performance of PT Bank Mandiri, Tbk and its subsidiaries based on financial ratios of the Bank. This type of research is a comparative study, based on three ratios mentioned above indicates PT Bank Mandiri, Tbk and its subsidiaries periods of 2013 and 2014 in good positionKeywords: Financial Statements, The Financial Performance Of The Bank's Financial Ratios

scholarly journals Financial Leverage Determinants on the Financial Performance of a Company

2019 ◽  
Vol 8 (4) ◽  
pp. 11039-11042
Keyword(s):  
Financial Performance ◽  
Performance Assessment ◽  
Research Methodology ◽  
Financial Ratios ◽  
Annual Reports ◽  
Secondary Source ◽  
Financial Leverage ◽  
The Relationship ◽  
A Company ◽  
Source Of Information

The focus of the researchers is to examine the relationship between different financial leverage ratios like profitability, tangibility, growth and size to know the strength of the variables to justify financial performance of the company. The study is based on the secondary source of information collected from annual reports, websites, RBI bulletins, money control and CMIE reports. It is understood that the financial ratios are the strength of the financial performance assessment of a company for particular period of time which can be done through a well defined and designed research methodology basing on the facts and figures.

scholarly journals Financial Performance Assessment of Non-Life Insurance Companies Traded in Borsa Istanbul via Grey Relational Analysis

2016 ◽  
Vol 8 (4) ◽  
pp. 277 ◽  
Author(s):  
Emine Oner Kaya
Keyword(s):  
Financial Performance ◽  
Performance Assessment ◽  
Life Insurance ◽  
Grey Relational Analysis ◽  
Capital Adequacy ◽  
Financial Ratios ◽  
Insurance Companies ◽  
Relational Analysis ◽  
Grey Relational ◽  
Profitability Ratios

<p>The analysis of the financial performances of non-life insurance companies traded in Borsa Istanbul (BIST) as of the end of 2014 via the grey relational analysis (GRA) method has been aimed in this study. Financial performances of non-life insurance companies in the 2010 to 2014 period have been examined in terms of the capital adequacy ratios, liquidity ratios, operating ratios, and profitability ratios. The results of the GRA based on 16 financial ratios indicate that Aksigorta has been ranked first and Unico Sigorta has been ranked last in terms of financial performance for the 2010 to 2014 period. The results also show that profitability ratios have the greatest impact on the financial performance of non-life insurance companies traded in BIST.</p>

Financial Performance Assessment of Large Scale Conglomerates Via Topsis and Critic Methods

2014 ◽  
Vol 3 (4) ◽  
pp. 203-224
Author(s):  
Halim Kazan ◽  
Omer Ozdemir
Keyword(s):  
Financial Performance ◽  
Performance Assessment ◽  
Large Scale ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Ratios ◽  
Topsis Method ◽  
Financial Ratio ◽  
Istanbul Stock Exchange

In this study, TOPSIS method was used to analyze financial statements of the fourteen large-scale conglomerates which are traded on Istanbul Stock Exchange (ISE). At first, the study used CRITIC METHOD to calculate nineteen financial ratios of these holdings over three periods (2009-2011), and found their financial ratio weights. TOPSIS method was applied to the nineteen financial ratio calculated, and the conglomerates were given financial performance scores in accordance with the results reached. Financial performance scores of these conglomerates were compared in order to make an inference as to their future behaviors.

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.

scholarly journals The Effect of Mergers on Financial Performance PT. Bank Woori Saudara Indonesia 1906, Tbk

2019 ◽  
Vol 1 (1) ◽  
pp. 19-30
Author(s):  
Irna Maulana ◽  
Gemala Paramita ◽  
Syahiruddin Syahiruddin
Keyword(s):  
Financial Performance ◽  
Financial Services ◽  
Quantitative Methods ◽  
T Test ◽  
Financial Ratios ◽  
Parametric Test ◽  
Paired Sample ◽  
Significant Difference ◽  
Merger Process ◽  
Quota Sampling

The Mergers are carried out by the companies to get a number of benefits. Mutually beneficial conditions will occur if the merger activities carried out can create the synergy, which finally, it is expected to improve the company's performance. This study aims to determine whether the financial performance after the merger has changed or not. The financial ratios studied are financial ratios four years after the merger and before the merger. This research was conducted by quantitative methods, by taking data from PT. Bank Woori Saudara Indonesia 1906, Tbk, which has merged in 2014 and has engaged in banking financial services. Sampling in this study uses quota sampling. the data is obtained from one bank, that is, a bank which has merged. The parametric test used to answer the hypothesis in this study was the Paired Sample T-Test. The results of this study indicate that in partial testing of the seven financial ratios, there was a significant difference in the ratio of BR and EPS, while the CAR, TATO, NPM, ROI, and ROE ratios showed no significant differences. So the merger process carried out by banks does not show a significant difference because the synergy has not yet been achieved after the merger.

scholarly journals Kinerja Keuangan Bank Syariah Mandiri: Sebelum dan Sesudah Penerapan Good Corporate Governance

Akuntabilitas ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 51-62
Author(s):  
Sabirin Sabirin
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Performance Assessment ◽  
Quantitative Research ◽  
Comparative Approach ◽  
Whitney Test ◽  
Good Corporate Governance ◽  
Satisfactory Performance ◽  
Mann Whitney Test ◽  
Before And After

This research aims to determine the Financial Performance Assessment Before and After Implementation of Good Corporate Governance (GCG) seen from the ratio (1) Liquidity, (2) Profitability, and (3) Capital. The research method is quantitative research with a comparative approach. The ratio used to measure the financial performance of Bank Syariah Mandiri Tbk consists of the ratio of FDR, ROA, ROE, and CAR. The data analysis technique used is the data Normality and the Mann-Whitney test. The results of this study based on the normality test show that the data are normally distributed. The Mann-Whitney test results show that (1) after implementing GCG, liquidity ratio has satisfactory performance assessment compared to before the implementation of GCG. (2) After implementing GCG, profitability ratio has satisfactory performance assessment compared to before the implementation of GCG. (3) After implementing GCG, the capital ratio has a satisfactory performance assessment compared to before the implementation of GCG 

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

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