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 ANALYSIS OF FINANCIAL PERFORMANCE IN PT ARWANA CITRA MULIA TBK

Jurnal Soso-Q ◽  
2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Roy Seleky
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Working Capital ◽  
Quantitative Descriptive Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Quantitative Descriptive

This study aims to determine and examine the financial performance achievements of PT. Arwana Citra Mulia Tbk. The analysis used is a quantitative descriptive analysis method where the analysis of financial ratios is used to detect financial performance achievements which are then interpreted in order to obtain the achievement of the company's financial performance achievements. PT Arwana Citra Mulia Tbk's financial performance has tended to be educational, where in 2014 year 2015 the analysis of the company's financial performance has decreased. 2016 began to move up to the end of the analysis, which is 2017. Which experienced a slight condition is the achievement of working capital turnover in 2014 to 2015, but after that decreased very dramatically. Based on the results of this financial ratio analysis, it was concluded that the financial performance of PT. Arwana Citra Mulia Tbk. Fluctuating with the best performance in 2015 and 2016 alone. Keyword: Financial Statement => Analysis => Financial Performances Keuangan

scholarly journals ANALISIS PENGAKUAN PENDAPATAN BUNGA ATAS PEMBERIAN KREDIT MODAL KERJA PADA PT. BANK PERKREDITAN RAKYAT PRISMADANA

2015 ◽  
Vol 10 (4) ◽  
Author(s):  
Timothy Ray Korah ◽  
David Paul Elia Saerang ◽  
Heince Wokas
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Bank Lending ◽  
Financial Statements ◽  
Analysis Method ◽  
The Real ◽  
Financial Position ◽  
Interest Income ◽  
The Right ◽  
Cash Basis

The largest bank revenue is interest income from credit. In general, bank lending business and one of the most interest product.Therefore the recognition and measurement of the right to credit interest income must be relevant, accurate, and accounted for, so the financial statements truly on the real financial position. The research aims to determine how the accounting treatment of the recognition of interest income on PT.BPR PRISMA DANA is already in appropriate with the applicable accounting standards, The method used in this research is descriptive analysis method. The results of research conducted in PT.BPR PRISMA DANA, showed recognition of loan interest income using the accrual basis or more leads to the realization of the concept.Except for interest income on loans classified as problematic (nonperforming) is recognized when it is received (cash basis). Interest income using the effective interest annuity system is calculated based on the remaining principal.

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 PENGARUH KOMPREHENSIF ATAS STRATEGI MODAL KERJA MELALUI RASIO PERDAGANGAN (Merchandising Ratio)

2017 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Wenty , ◽  
Murtanto ,
Keyword(s):  
Inventory Management ◽  
Descriptive Analysis ◽  
Financial Statement ◽  
Sales Growth ◽  
Analysis Method ◽  
Working Capital ◽  
Return On Assets ◽  
Cash Conversion Cycle ◽  
Correlation Analysis Method

<p class="Style4">The implementation of working capital strategy of successful compa­nies could be observed from its cash conversion cycle. Effective working capi­tal strategy will lead to an increasing to an increase of a firm's value. This thesis has two objectives : Firstly, it analyse the interrelationships between the merchandising ratio with the return on assets ratio and the long-term debt to total assets ratio. These two ratios have the ability to check the effectiveness of a firm's working capital management. Secondly, it analyse the effective of the firm's management of cash, receivable, inventory and payables.</p><p class="Style4">The writer is using the descriptive analysis method which describe the retail firm's working capital strategy from the financial statement information, and the correlation analysis method that detects the correlation between the merchandising ratio and the traditional ratio.</p><p>The analysis shows that PT Hero Supermarket, PT Matahari Putra Prima and PT Ma Retailindo have good and <em>effective </em>working capital strategy. The merchandising ratio has positive correlation with the return on assets ratio and negative correlation with the debt to total assets ratio.</p><p class="Style1">The purpose of this research is to prove the effectiveness in using the cash conversion cycle strategy. PT Hero Supermarket, PT Matahari Putra Prima and PT Alfa Retailindo should emphasize on their inventory management so that the percentage of sales growth is accompled by an equivalent increase in its inventory. Apart from that, these compa Iles should focus on their payables management by maximize the debt benefit.</p><p class="Style1">Crucial terms: working capital strategy, merchandising ratio and cash conversion cycle.</p>

scholarly journals PENERAPAN STANDAR AKUNTANSI KEUANGAN ATAS AKTIVA LANCAR PADA LAPORAN KEUANGAN KOPERASI PRIMA KARYA SEJAHTERA

2017 ◽  
Vol 2 (01) ◽  
Author(s):  
Sri Wahyu Ipahsari ◽  
Achmad Maqsudi
Keyword(s):  
Qualitative Research ◽  
Cash Flow ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Current Accounting ◽  
Business Results

ABSTRACTThe financial statements of cooperatives are said to be in accordance with applicable standards, namely SAK ETAP if they include the preparation of Calculation of Operating Results, Statement of Changes in Equity, Balance Sheet, Cash Flow Report and Notes to Financial Statements. This study aims to determine how the application of accounting standards used by the Prima Karya Sejahtera Cooperative, whether it is in accordance with SAK ETAP. This study is a qualitative research with a descriptive analysis approach that aims to provide an overview of the state of objects based on facts that appear to use financial statement documentation. The results showed that the financial statements prepared by Koperasi Prima Karya Sejahtera up to now are in the form of Business Results Calculation Report, Changes in Equity and Balance Sheet. Koperasi Prima Karya Sejahtera has not yet presented the Cash Flow Report and Notes to Financial Statements to assess the financial performance of the cooperative, other than that the financial reports that have been presented by Koperasi Prima Karya Sejahtera are not Completely in accordance with the current accounting standards, namely SAK ETAP. Keywords: Financial Statements, Cooperatives and SAK ETAP

scholarly journals The Company's Working Capital during the Covid-19 Pandemic to Increase the Profitability Limited Company Telkomsel in Makassar City

2021 ◽  
Vol 2 (2) ◽  
pp. 135
Author(s):  
Muhammad Luthfi Siraj ◽  
Aslinda Aslinda ◽  
M Awaluddin ◽  
Maya Kasmita ◽  
Andi Caesar To Taddampali
Keyword(s):  
Descriptive Analysis ◽  
Financial Statement ◽  
Observation Data ◽  
Analysis Method ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Limited Company

This study aims to determine the optimization of working capital in increasing the profitability of Limited Company Telkomsel. The research method used is descriptive with a quantitative approach using financial statement data sources for the three years 2017 to 2019. This research uses observation data collection techniques, questionnaires and documentation. Descriptive analysis method and inferential statistical analysis with financial ratio analysis by comparing the current ratio with the ratio in the previous year. From the analysis and discussion results indicate that Limited Company Telkomsel, experienced that the overall working capital management was not optimal from 2017 to 2019. Working capital management could not run optimally because of the working capital turnover that occurred at Limited Company Telkomsel only reached the highest number of 4.42 times, while looking at the lowest cash turnover in 2019 which reached 2.61 times. Turnover of working capital at Limited Company. Although it is considered that Telkomsel has a fairly optimal cash and receivable turnover rate, this has not been able to significantly increase the company's profitability compared to previous years.

scholarly journals Pengaruh Perputaran Modal Kerja, Likuiditas dan Pertumbuhan Penjualan terhadap Profitabilitas

2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Virgadinda Anindita ◽  
Elmanizar Elmanizar
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Working Capital ◽  
Food And Beverage

This study aims to determine the effect of working capital turnover, liquidity and sales growth on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. This study utilizes secondary data of the financial statements of food and beverage subsector companies on the Indonesia Stock Exchange in 2014-2017 collected from the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling. The samples in this study were 11 companies on the Indonesia Stock Exchange. The analysis method used ratio analysis and multiple linear regression with a significant level of 5%. The results showed that the working capital turnover, liquidity and sales growth affected significantly on profitability.

STUDI PENERAPAN PSAK 45 YAYASAN PANTI ASUHAN YABAPPENATIM JEMBER

2015 ◽  
Vol 12 (2) ◽  
pp. 58
Author(s):  
Norita Citra Yuliarti
Keyword(s):  
Financial Reporting ◽  
Balance Sheet ◽  
Financial Statements ◽  
Added Value ◽  
Financial Statement ◽  
Public Confidence ◽  
Working Capital ◽  
Public Accounting ◽  
Accounting Firm ◽  
Distribution Process

Yayasan Panti Asuhan Yabbapenatim in managing funds from donors, and distribution process more inclined to charity to help education, health assistance, and support working capital. In the case of this disclosure orphanage foundation has not made a note to the financial statements and for the presentation of its financial statements Yayasan Panti Asuhan Yabbapenatim make two simple financial statement balance sheet and statement of sources and utilization of funds. Yayasan Panti Asuhan Yabbapenatim has met the statutory regulations charity to make the financial statements. However, the components of financial statements that are made not complete and not fulfill the components of financial statements in accordance with IAS 45, because of limited funds and human resources are managed. The financial statements have not been audited by an independent auditor or by a public accounting firm. Because if the audited it will provide added value for Transparency and accountability to the financial statements he made that will increase public confidence in the Yayasan Panti Asuhan Yabbapenatim to manage,distribute and use it. Key words: Accounting Foundation, IAS 45, Financial Reporting.

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 Analisis Penyajian Laporan Keuangan Syariah Pada Baitul Mal Provinsi Aceh

2015 ◽  
Vol 2 (1) ◽  
pp. 82-91
Author(s):  
Bustamam Bustamam ◽  
Ridwan Ibrahim ◽  
Dedy Saputra
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Position Statement ◽  
Financial Statement ◽  
Analysis Method ◽  
Financial Position ◽  
Object Based ◽  
Result Show ◽  
Existing Data

The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements.

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