B. PENGGUNAAN ANALISA RASIO KEUANGAN GUNA MENILAI KINERJA KEUANGAN UMKM JAPASRAH

2019 ◽  
Vol 2 (2) ◽  
pp. 18
Author(s):  
Mila Hamidah ◽  
Dian Prastita ◽  
Devi Sagita Indah Puspitasari ◽  
Sri Wahyuni ◽  
Mochammad Umroni ◽  
...  
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Net Income ◽  
Current Ratio ◽  
Financial Reports ◽  
Analysis Technique ◽  
Asset Turnover ◽  
Inventory Turnover

ABSTRAK Dalam pencatatan laporan keuangan, UMKM Japasrah belum memilikinya sehingga dengan adanya pendampingan kewirausahaan diharapkan mampu untuk melakukan pembukuan sehingga menghasilkan laporan keuangan.Laporan keuangan tersebut kemudian digunakan untuk menganalisa guna menilai kinerja keuangan UMKM.Metode yang dipakai dalam riset iniyaitu dengan metode kuantitatif deskriptif.Teknik analisis data yang telah digunakan yaitu observasi terkait data keuangan Japasrah untuk kemudian dianalisa menggunakan rasio aritmatika yang bisa digunakan untuk menilai kapasitas keuangan perusahaan periode September sampai November 2019. Berdasarkan hasil pengukuran tersebut, dapat dilihat perusahaan mampu untuk menjamin dan melunasi kewajiban kepada kreditur yang telah dihitung menggunakan rasio likuiditas pada bulan September yaitucurrent ratio 445%, cash ratio 317%,quick ratio 317%.Namun, dalam rasio profitabilitas UMKM Japasrah mengalami penurunan prosentase pada ROI  sebesar 19% pada bulan November dan ROEsebesar 2% pada bulan Oktober dan 19% pada bulan November sehingga kinerja keuangan dalam memperoleh laba bersih kurang baik.Pada rasio aktivitas UMKM Japasrah, perputaran persediaan cukup baik yaitu kenaikan pada bulan Oktober sebesar 1,54 kali dan November 2,14 kali, namun dalam perputaran asset mengalami penurunan.   Kata kunci: Laporan keuangan, analisa,rasio, kinerja.   ABSTRACT In recording financial statements, Japasrah SMEs don't have it, so that with the assistance of entrepreneurship is expected to be able to do bookkeeping to produce financial reports. The financial statements are then used to analyze to assess the financial performance of Japasrah SMEs. The method used in this research is a descriptive quantitative method. The data analysis technique used is observation related to Japasrah financial data and then analyzed using arithmetic ratios that can be used to assess the company's financial capacity in the period from September to November 2019. Based on the results of these measurements, it can be seen that the company can guarantee and pay off obligations to creditors, which have been calculated using the liquidity ratio in September, namely the current ratio of 445%, cash ratio of 317%, a quick ratio of 317%. However, Japasrah's MSME profitability ratio decreased by a percentage of ROI by 19% in November and ROE by 2% in October and 19% in November so that financial performance in obtaining net income was not good. In the Japasrah MSME activity ratio, inventory turnover is quite good, namely an increase in October of 1.54 times and November 2.14 times, but asset turnover decreased.   Keywords: Financial Statements, ratio analysis, performance

scholarly journals Analisis Kinerja Keuangan PT. Industri Jamu dan Farmasi Sido Muncul Tbk

2021 ◽  
Vol 1 (1) ◽  
pp. 37-50
Author(s):  
Tiara Widya Antiksari
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Good Condition ◽  
Ratio Analysis ◽  
Debt Ratio ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Asset Turnover ◽  
Equity Ratio

Corona virus has an impact on all sectors of the company, so companies must have effecient financial performance to be considered as a healty company. This study aims to analyze the financial performance of PT. Industri Jamu dan Farmasi Sido Muncul Tbk in year of 2016 to 2020 by using financial ratio analysis. This study uses the financial statement data 2020 and four financial ratio to make it more complete than previous studies. The research method which has been used to measure the financial performance at PT. Industri Jamu dan Farmasi Sido Muncul Tbk the financial ratio analysis which consists of liquidity ratio, solvability ratio, activity ratio and profitability ratio. The result of this research is based on the liquidity ratio which is proxy by current ratio and cash ratio, it has been found that the condition of the financial performance of the company is liquid. Solvability ratio which is proxy by debt ratio and debt to total equity ratio, it has been found that the condition of the financial performance of the company is good. Activity ratio which is proxy by fixed assets turnover and total assets turnover, it has been found that the condition of financial performance of the company is less efficient. The profitability ratio which is proxy by return on assets is good and return on invesment is less good. The ratio that indicates a good condition is liquidity ratio and solvability ratio.Virus corona berdampak pada semua sektor perusahaan, sehingga perusahaan harus memiliki kinerja keuangan yang efisien agar dapat dinilai sebagai perusahaan yang sehat. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Industri Jamu dan Farmasi Sido Muncul Tbk pada tahun 2016 hingga 2020 menggunakan analisis rasio keuangan. Penelitian ini menggunakan data laporan keuangan tahun 2020 dan dianalisis menggunakan empat rasio keuangan agar penelitian ini lebih lengkap dari penelitian sebelumnya. Metode penelitian yang digunakan untuk mengukur kinerja keuangan pada PT. Industri Jamu dan Farmasi Sido Muncul Tbk merupakan analisis rasio keuangan yang terdiri dari rasio likuiditas, rasio solvabilitas, rasio aktivitas dan rasio profitabilitas. Hasil penelitian ini berdasarkan rasio likuiditas yang diproksikan dengan current ratio dan cash ratio diketahui kondisi kinerja keuangan perusahaan dalam keadaan likuid. Rasio solvabilitas yang diproksikan dengan debt ratio dan debt to total equity ratio diketahui bahwa kondisi kinerja keuangan perusahaan dalam keadaan baik. Rasio aktivitas yang diproksikan dengan fixed asset turnover dan total asset turnover, bahwa kondisi kinerja keuangan perusahaan kurang efisien. Rasio profitabilitas yang diproksikan dengan return on asset baik dan return on invesment kurang baik. Rasio yang menunjukan indikasi yang bagus adalah rasio likuiditas dan rasio solvabilitas.

scholarly journals Analisis Komparatif Laporan Keuangan PT. Wijaya Karya (Persero) Tbk dengan Industri Building Construction yang terdaftar Di Bursa Efek Indonesia Periode 2014-2019

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Dimas Iskandar ◽  
Bambang Santoso Marsoem
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Building Construction ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Descriptive Statistical Analysis

This paper analyzes the financial performance of PT Wijaya Karya (Persero) Tbk. compared to the total industry based on Financial Ratio Analysis. The data used are the financial statements for the period 2014-2019 which are listed on the Indonesia Stock Exchange as many as 17 companies. Of these, 12 companies had complete financial reports. Thus the industrial data used in the sample in this paper is data from 12 companies. The data analysis method in this research is descriptive statistical analysis and financial ratio analysis. The results of this study are expected to be a benchmark in assessing the financial performance of PT Wijaya Karya Tbk

scholarly journals Analisis Tingkat Kesehatan Kinerja Keuangan Perusahaan BUMN Bidang Industri Pertahanan (Indhan) Indonesia Periode 2015-2019

2020 ◽  
Vol 1 (1) ◽  
pp. 11-34
Author(s):  
Angga Nugraha ◽  
Tjetjep Djuwarsa ◽  
Ine Mayasari
Keyword(s):  
Financial Performance ◽  
Assessment Tool ◽  
Financial Health ◽  
Current Ratio ◽  
Return On Equity ◽  
A Value ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Performance Results

This study seeks to describe the quality of financial performance of Indonesian Defense Industry (Indhan) BUMN companies in the 2015-2019 period as measured using a reference standard based on the Decree of the Minister of State-Owned Enterprises (BUMN) Number (KEP-100/MBU/2002). The assessment indicators used as an assessment tool consist of 8 indicators, namely Return on Equity, Return on Investment, cash ratio, current ratio, collection periods, inventory turnover, total asset turnover, and the ratio of total equity to total assets. The results of the study showed varied results. PT Dahana (Persero) obtained a “Sehat AA” level of financial health in 2015-2018 and “Sehat A” in 2019. PT Industri Telekomunikasi Indonesia (Persero) obtained a “Kurang Sehat B” level of financial health in 2015-2016, then in 2017 received a "Kurang Sehat BB" to decrease in 2018 and 2019 to "Tidak Sehat CCC". PT Pindad (Persero) obtained financial performance results with a value of "Kurang Sehat BBB" in 2015-2017, then "Sehat A" in 2018 and decreased in 2019 to "Kurang Sehat BBB”.

scholarly journals Kinerja Keuangan PT Waskita Karya (Persero) Tbk

Telaah Bisnis ◽  
2021 ◽  
Vol 21 (2) ◽  
pp. 111
Author(s):  
Muhammad Manar Barmawi
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
State Owned Enterprise ◽  
Financial Soundness ◽  
Asset Turnover ◽  
Inventory Turnover

This research aims to measure the financial performance of PT. Waskita Karya (Persero) Tbk. The analysis was carried out based on the Decree of the Minister of State Owned Enterprise (SOE) Number:KEP-100/MBU/2002 concerning the Assessment of SOE Soundness Levels. The indicators used to measure the level of financial soundness are the return on equity (ROE), return on investment (ROI), cash ratio, current ratio, collection periods, inventory turnover, total asset turnover and equity to total assets ratio. PT Waskita Karya (Persero) Tbk financial soundness level tended to decline, namely from A (sound) in 2018 and then decreased to BBB (less sound) in 2019.

scholarly journals ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENGEVALUASI KINERJA KEUANGAN PADA PT. KALBE FARMA Tbk DI BURSA EFEK INDONESIA

2017 ◽  
Vol 2 (02) ◽  
Author(s):  
Friska Maharani H. ◽  
Jianto B. Amiranto
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Research Activity ◽  
Return On Equity ◽  
Financial Report ◽  
Calculation Results ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Equity Ratio

ABSTRACTThe financial report is a very important tool to obtain information relating to the financial position and the results achieved by the company. So that the financial statements may mean for the parties concerned it is necessary to conduct the analysis of the relationship of financial statement items. Ratio analysis can be used to give a picture of the actual financial situation of the company and whether the company is doing a healthy business. Problems taken is how the company's financial performance at PT. Kalbe Farma Tbk in 2011-2014. This research uses descriptive method that uses quantitative data in the form of financial keuangan.Laporan reports obtained from the Indonesia Stock Exchange in Surabaya located at Jl. Manyar Pumpungan 30 Surabaya.Sedangkan an analytical tool used in this research is to use analysis ratios include the ratio of liquidity, solvency, activity and profitability. Results of the study analyzes the current ratio shows that PT. Kalbe Farma Tbk. able to pay off current debt with its current assets. Because every Rp.1 of current liabilities secured Rp 3.33 in current assets. Analysis of the quick ratio is able to meet its obligations due to any debt secured Rp 1 current liabilities secured Rp 2.18 in current assets. Research activity ratio, the ratio used no 4. First, the average age of the company's receivables exceeding the due payment agreement. While the average age of receivables generated approximately 2 months of payments. Inventory, supply turnaround occurs every 120 days in a year. Inventory turnover going pretty well. Fixed asset turnover calculation results PT. Kalbe Farm Tbk. capable of producing penjulan amounted to 4.40. Total asset turnover is high enough to generate sales for the year 2011-2014 in the amount of 1.40 of its assets. The solvency ratio, debt to equity ratio is increasing every year it can be concluded that the company is able to meet its obligations to the capital owned. Debt to asset ratio shows the ability of the asset whose value is higher than the value of the debt. Means the asset is able to meet the obligations of the company. Profitability ratios, results of calculation of the profit margin PT. Kalbe Farma Tbk in 2011 the value of the calculation of the resulting 14.1%, but in the year 2012 to 2014 has decreased. Results of calculation return on assets shows the assets owned by the company is able to generate a profit of 18% from 2011-2014. The calculation result shows the company's return on equity is high enough to generate profits from the capital of the company by 23% from 2011-2014. Keywords: Financial Statements, Financial Ratios, and Financial Performance

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 KINERJA KEUANGAN PT BANK RAKYAT INDONESIA (PERSERO), TBK

2020 ◽  
Vol 3 (2) ◽  
pp. 313-323
Author(s):  
Sarida Sirait ◽  
Henry Dunan Pardede
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Performance Appraisal ◽  
Financial Statements ◽  
Descriptive Study ◽  
Financial Reports ◽  
Analysis Technique ◽  
Ratio Approach ◽  
The Subject ◽  
Data Collection Technique

The Bank's Financial Performance Appraisal Method continues to evolve along with developments. This study aims to compare the level of financial performance of PT Bank Rakyat Indonesia (Persero) Tbk. in the period of Quarter I 2019 -Quarter II of 2020. The Bank's Financial Performance Level is measured through several assessments. These assessments include ratio assessments (ROA, ROE, NIM, BOPO). This research is a descriptive study with a quantitative approach. The subject of this research is the financial statements of PT Bank Rakyat Indonesia Tbk. (Persero). The object used in this research is the financial statements of PT Bank Rakyat Indonesia Tbk. (Persero) Quarter I 2019 -Quarter II 2020. The data collection technique in this study is by downloading financial reports from the official website of PT Bank Rakyat Indonesia Tbk. (Persero). The analysis technique used is the ratio assessment. The results of this study note that the Financial Performance Assessment of PT Bank Rakyat Indonesia Tbk. (Persero) with this ratio approach shows a continuing downward trend.

scholarly journals PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO DAN TOTAL ASSET TURN OVER TERHADAP RETURN ON ASSETS PADA KOPERASI DI KABUPATEN GRESIK TAHUN 2013-2015 (STUDI PADA KOPERASI YANG MELAPORKAN DI DISKOPERINDAG)

MANAJERIAL ◽  
2019 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
INNAWATI INNAWATI
Keyword(s):  
Negative Relationship ◽  
Financial Statements ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Analysis Technique ◽  
Asset Turnover ◽  
Turn Over ◽  
Partial Current ◽  
Observation Period

This study aims to examine the Effect of Current Ratio, Debt to Asset Ratio and Total Asset of Turn Over On Return on Assets in cooperatives in Gresik Regency in 2013-2015 (Studies in Cooperatives reported in Diskoperindag). The population in this study were 28 coopertives. which includes cooperatives that get profit. The sample uses saturated samples, where all members of the population are used as samples and obtain data from 84 cooperatives during the 3-year observation period. The analysis technique used is multiple linear regression and hypothesis testing using partial t test. The result of the research with the regression equation Y = a b1X1 b2X2 b3X3, shows that the current ratio is positively related to return on assets, because the coefficient is positive 4.05E-009, while the debt to asset ratio has a negative relationship with return on assets because the coefficient is negative - 0.001 and the total asset turnover also has a positive relationship with return on assets because the positive coefficient is 0.001. While the partial current ratio does not affect the return on assets in cooperatives that make a profit in Diskoperindag in Gresik district in the 2013-2015 period, because the t-count value is 0.019 smaller with t-table that is equal to 1.990. And partially the debt to asset ratio negatively affects return on assets in cooperatives that report consistent financial statements and cooperatives that benefit at Diskoperindag in Gresik regency for the period 2013-2015, because the t-count value is -4.259 smaller with t -table equal to 1.990. And total asset turn over partially affects return on assets in cooperatives that report consistent financial statements and cooperatives that benefit from Gresik District Diskoperindag for the 2013-2015 period.

scholarly journals Pengaruh Rasio Solvabilitas, Aktivitas, Likuiditas dan Book Tax Differences terhadap Pertumbuhan Laba

2019 ◽  
Vol 10 (2) ◽  
pp. 110-123
Author(s):  
Davin Valerian ◽  
Ratnawati Kurnia
Keyword(s):  
Activity Ratio ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Inventory Turnover ◽  
Equity Ratio ◽  
The Right ◽  
Profit Growth

Profit growth was important information for investors and company itself to make the right decisions. The objective of this research is to examine empirical evidence about solvability ratio, activity ratio, liquidity ratio, and book tax differences towards profit growth. The objects in this research are retail and manufacturing companies listed at Indonesian Stock Exchange for the period 2014-2015. The data used in this research was secondary data collected from financial statements at Indonesian Stock Exchange. The samples were selected using purposive sampling method. The data analysis technique used in this research is multiple regression. The results of this research showed that book tax differences proxied by permanent differences has significant effect towards profit growth. Then solvability ratio proxied by debt to total asset and debt to equity ratio have no significant effect towards profit gowth. Activity ratio proxied by inventory turnover, liquidity ratio proxied by current ratio, and book tax differences proxied by temporary differences have no significant effect towards profit growth.Keywords: Activity Ratio, Book Tax Differences, Liquidity Ratio, Profit Growth, Solvability Ratio

scholarly journals Financial Performance Analysis Using Inventory Turn Over Ratio, Receivable Turn Over Ratio, and Fixed Asset Turn Over Ratio

2021 ◽  
Vol 5 (1) ◽  
pp. 7-13
Author(s):  
Desta Riany ◽  
Nor Norisanti ◽  
Kokom Komariah
Keyword(s):  
Financial Performance ◽  
Research Method ◽  
Stock Exchange ◽  
Good Condition ◽  
Fixed Asset ◽  
Turnover Ratio ◽  
Analysis Technique ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Turn Over

In the cement sub-sector company on the Indonesia Stock Exchange from 2015 to 2018 cement sales increased but the profits that were earned always decreased. Activities in the company have an important role so that the company's financial performance is in good condition. The purpose of this study is to determine the company's financial performance in terms of its activities. The research method used is quantitative. The data analysis technique used is horizontal analysis with inventory turnover ratio, receivable turnover ratio, and fixed asset turnover ratio. The result of this research is that the decline in the company's financial performance is seen from inventory turnover, receivable turnover, and fixed asset turnover.

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