scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA BOGOR TAHUN ANGGARAN 2010 -2014

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Arthaingan Mutiha
Keyword(s):  
Financial Performance ◽  
City Government ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Total Expenditure ◽  
Financial Independence ◽  
Financial Ratio ◽  
Positive Growth ◽  
The City ◽  
Direct Expenditure

Penelitian ini bertujuan untuk menganalisa kinerja keuangan dari Pemerintah Kota Bogor periode 2010 – 2014. Analisa kinerja keuangan ini dilakukan dengan menggunakan analisa rasio seperti derajat desentralisasi, rasio kemandirian keuangan, rasio efektif pendapatan, rasio belanja langsung dibandingkan total belanja, rasio belanja tidak langsung terhadap total belanja, serta rasio pertumbuhan.Dari penelitian ini disimpulkan bahwa rasio tingkat kemandirian keuangan kota Bogor memiliki hubungan yang konsultatif, di sisi lain, pemerintah kota Bogor sangat efektif dalam merealisasikan pendapatan asli daerahnya, serta memiliki rasio pertumbuhan yang positif. Namun pemerintah kota Bogor masih memprioritaskan anggarannya dalam belanja tidak langsung dibandingkan dengan belanja langsung.Kata kunci; analisa rasio, laporan keuangan, rasio keuangan, kota BogorAbstractThis study aimed to analyze the financial performance of the City Government of Bogor for the period of 2010 - 2014. The financial performance analysis is performed using ratio analysis such as the degree of decentralization, the ratio of financial independence, ratio of revenue effectiveness, the ratio of direct expenditure compared to total expenditure, the ratio of indirect expenditure compared to total expenditures, and growth ratios.The research concluded that the the ratio of financial independence of City Government of Bogor has a consultatif relation, on the other hand, City Government of Bogor is highly effective in fulfilling its target of achieving its PAD, and also has positive growth over 5 years. But, City Government of Bogor still put its priority in indirect expenditure to total expenditure compared to its direct expense.Keyword; ratio analysis, financial statement, financial ratio, City Government of Bogor

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 Analisis Kinerja Keuangan Pemerintah Kota Bandung Sebelum dan Setelah Mendapatkan Opini WTP dari BPK

2020 ◽  
Vol 11 (1) ◽  
pp. 56
Author(s):  
Faesal Fazlurahman ◽  
Chandra Fatriananda ◽  
Rifqie Jauhari
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
City Government ◽  
Financial Independence ◽  
Regional Income ◽  
Financial Reports ◽  
Regional Finance ◽  
Before And After ◽  
The Difference ◽  
The City

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>ABSTRACT</span></p><p><span>The purpose of this research is to find out the difference on the financial performance of Bandung before and after obtaining an unqualified opinion in terms of regional financial independence, effectiveness of regional income, efficiency of regional income, and growth in regional income. This study uses secondary data in the form of Bandung City government financial reports from 2014 to 2018. The financial performance of the City of Bandung is measured by financial ratios then compared with performance indicators. The results showed that the ratio of independent regional finance, the ratio of effectiveness of regional income, and growth of regional income. Financial performance of Bandung City before and after obtaining a fair opinion without exception has shown a significant improvement, this is evidenced by the increasing ratio of regional independence, and increasing the effectiveness of regional income.</span></p><p><span>Keywords: </span><span>Financial Performance, Unqualified Opinion, Regional Financial Independence, Regional Income Efficacy, Regional Income Efficiency</span></p><p><span>ABSTRAK</span></p><p><span>Tujuan penelitian ini adalah untuk mengetahui apakah terdapat perbedaan dalam kinerja Pemerintah Kota Bandung sebelum dan sesudah mendapatkan opini wajar tanpa pengecualian dalam hal kemandirian keuangan daerah, efektivitas pendapatan daerah, efisiensi pendapatan daerah, dan pertumbuhan pendapatan daerah. Penelitian ini menggunakan data sekunder berupa laporan keuangan pemerintah Kota Bandung dari tahun 2014 sampai 2018. Kinerja keuangan Kota Bandung diukur dengan rasio keuangan kemudian dibandingkan dengan indikator kinerja. Hasil penelitian menunjukkan bahwa rasio independen keuangan daerah, rasio efektivitas pendapatan daerah, dan pertumbuhan pendapatan daerah kinerja keuangan kota bandung sebelum dan sesudah memperoleh opini wajar tanpa pengecualian telah menunjukkan perbaikan yang berarti, hal ini dibuktikan dengan meningkatnya rasio kemandirian daerah, serta meningkatnya Efektivitas pendapatan daerah.</span></p><p><span>Kata Kunci: </span><span>Kinerja Keuangan, Opini Wajar Tanpa Pengecualian, Kemandirian Keuangan Daerah, Efektivitas Penerimaan Daerah, Efisiensi Penerimaan Daerah</span></p></div></div></div>

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 Kinerja Keuangan Pemerintah Provinsi Kalimantan Selatan Tahun Anggaran 2014-2016

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Arfie Yasrie
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Performance Ratio ◽  
Ratio Analysis ◽  
Total Expenditure ◽  
Financial Independence ◽  
Expenditure Growth ◽  
Development Expenditure ◽  
Effectiveness And Efficiency

The study was conducted to analyze the financial performance of the local government of Kalimantan Selatan Province in last three years (2014-2016) with a ratio analysis of financial independence, effectiveness and efficiency of the PAD, the ratio of routine expenditure to total expenditure, the ratio of development expenditure to total expenditure, growth ratios, as well as aspects of the analysis financing. Keywords : Financial Performance, Ratio Analysis, APBD, Income, Spending, Financial

scholarly journals Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan pada PT. Indonesia Prima Poperty Tbk Jakarta Pusat

2019 ◽  
Vol 9 (3) ◽  
pp. 122
Author(s):  
Grace D. P. Ramang ◽  
Tinneke M. Tumbel ◽  
Joula J. Rogahang
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Profit Margin ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Solvency Ratio

This study aims to determine the financial performance of PT. Indonesia Prima Property, Tbk Jakarta Pusat by using financial ratio analysis from 2016 to 2018. Financial ratios analyzed include Current Ratio (CR), Quick ratio (QR), Total Assets Turnover (TAT), Net Profit Margin (NPM) , Gross Profit Margin (GPM), and Debt to Assets Total (DtAT). The data used in this study are in the form of financial statement data for 2016 - 2018. From the analysis of the data it can be seen that the liquidity ratio of PT. Indonesia Prima Property Tbk seen from CR in 2016 - 2018, in three years it was 2.78%, 4.28%, and 0.80% while the QR in 2016 - 2018 was 2.38%, 3.83%, 0.72%. The activity ratio of PT Indonesia Prima Property Tbk seen from TAT in three years is 0.56%, 0.43%, 0.03% has decreased every year this happens because the number of goods to be sold has not been much from the sale. PT Indonesia Prima Property Tbk's profitability ratio seen from NPM in three years is 0.02%, 0.04%, 0.06% while GPM in three years is 0.49%, 0.44%, 0.37%. The Solvency Ratio of PT Indonesia Prima Property Tbk seen from DtAT in three years is 0.03%, 0.02%, 0.09% experiencing ups and downs because it is funded by capital in a solvable condition.

scholarly journals ANALISIS RASIO KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KOTA MANADO UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH KOTA MANADO TAHUN ANGGARAN 2011 - 2015

2017 ◽  
Vol 6 (1) ◽  
pp. 45
Author(s):  
Juddy Julian Pilat ◽  
Jenny Morasa
Keyword(s):  
Financial Performance ◽  
Fiscal Decentralization ◽  
City Government ◽  
Fiscal Year ◽  
Ratio Analysis ◽  
Financial Capability ◽  
Financial Ratio ◽  
Regional Finance ◽  
Financial Ratio Analysis ◽  
Regional Budget

This study aims to assess the financial performance of Manado City Government using Financial Ratio Analysis of Regional Budget for Fiscal Year 2011-2015. Type of research is the descriptif qualitative with case study approach. The processed data is the Budget Realization Report of Manado City Government for Fiscal Year 2011-2015 were obtained from the internet publication on the official website of Financial Management Board and Regional Property of Manado City. The analysis used to analyze the Regional Financial Performance is Financial Ratio Analysis by calculate the Ratio of Independence, Degree of Fiscal Decentralization, Ratio of Effectiveness, Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and Financial Capability Index. Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region's autonomy level relationships in Manado City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Effectiveness is very effective and the Ratio of Efficiency is also very efficient. Ratio of Expenditure Congruence shows the balance between expenditures are not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of financial ability of Manado City is still not ideal. Share and Growth calculation results, the position of Manado City is in quadrant II and Financial Capability Index of Manado City is high. Keywords: Financial Ratio Analysis of Regional Budget, Financial Performance of Local Government.

scholarly journals Analisis Kinerja Keuangan pada Industri Tempe di Nagori Rambung Merah Kabupaten Simalungun

Owner ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 162-169
Author(s):  
Sumaizar Sumaizar ◽  
Muhammad Rido ◽  
Eko Deswin Miechaels Siringo-Ringo
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Financial Statement ◽  
Financial Ratios ◽  
Analysis Tool ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Condition ◽  
Financial Ratio Analysis

This study aims to determine the financial performance of the tempe industri in Nagori Rambung Merah. To measure financial performance, an analysis tool called financial ratio analysis can be used. In carrying out this analysis, it is necessary to calculate financial ratios that include certain aspects. Financial statement analysis will give the best results when used in a combination to show changes in financial condition or operating performance over a given period. The data analysis method used is descriptive analysis and the data is presented in the form of balance sheet financial statements and income statements. This data processing uses the Microsoft Excel software package followed by financial ratio analysis by looking at the comparison of financial ratios, namely the ratio of liquidity, solvability, and profitability. In this way, it will be obtained the results of the analysis of the correct financial performance for the tempe industri in Nagori Rambung Merah.

scholarly journals Analisa Kinerja Keuangan Pada Pt. Astra International Tbk Periode 2012-2017 Dari Sudut Pandang Analisis Rasio Keuangan Dan Metode Du Pont

2019 ◽  
Vol 2 (6) ◽  
Author(s):  
Roben Wijaya
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Continuous Increase ◽  
Financial Ratio ◽  
Management Efficiency ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Asset Turnover

This study aims  to analyze and measure financial performance of PT. Astra International Tbk. using financial ratio analysis and du pont analysis. In conducting the research, data taken from company financial statement from 2012 until 2017. From financial ratio analysis, in liquidity ratio, capital structure ratio, asset management efficiency ratio, profitability ratio and market value ratio indicated if the company has increased every year. From du pont analysis show a continuous increase in Net Profit Margin and Total Asset Turnover every year. This increase is a positive increase so that the financial performance of PT. Astra International in the 2012-2017 period had declined but began to improve starting in 2016 because starting in 2016, the company could manage assets well and efficiently.

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 Analisis Rasio Efektivitas PAD Terhadap Kinerja Keuangan Daerah Kota Jakarta periode 2015-2019

2021 ◽  
Vol 8 (1) ◽  
pp. 39-43
Author(s):  
Arya Putra Supriyadi ◽  
Fandi Ahmad
Keyword(s):  
Financial Performance ◽  
Mixed Method ◽  
City Government ◽  
Regional Government ◽  
Financial Report ◽  
Regional Budget ◽  
Income Ratio ◽  
Data Source ◽  
The City ◽  
Method Approach

Abstract - Currently, every organization seeks to maintain performance in order to win the competition, and find out the progress of the organization can be seen by paying attention to financial performance, this study tries to examine and assess the financial performance of the Jakarta City Government for the 2015-2019 budget period by utilizing the results of the review of the Original Income ratio. Regions (PAD), as well as the effectiveness ratio of PAD in the report regarding the realization contained in the Regional Budget (APBD) of the Regional Government of the City of Jakarta. By utilizing a data source in the form of a Budget Realization Report for the 2015-2019 budget period which is based on the Regional Government Financial Report (LKPD) of the Jakarta City Government. This study uses a mixed-method approach technique, namely the researcher tries to analyze financial data to further attempt to describe the existing findings. From the research results, it is known that the calculation of the effectiveness ratio is by dividing the amount of realization of PAD compared to the target PAD set based on the real potential in the region, or in other words, the effectiveness ratio of PAD is obtained by making a comparison between real revenue in PAD to achieve PAD ). From data processing, it is known that the percentage of effectiveness of PAD in the City of Jakarta for the 2015-2019 budget year has reached an average level of achievement of 95.4% of the determined amount or it can be said that it has reached the category of effective criteria.

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