Competitiveness Assessment of the Fats and Oils Sector in Colombia in 2019: Analysis Based on Financial Indicators

This study assesses the competitiveness of the fats and oils sector in Colombia in 2019 using a peer group approach. The analysis is applied to 13 companies in the sector classified as individual small- and medium-sized enterprises. The main findings were developed considering the reports of the Superintendence of Companies in 2020. The methodology used is a competitiveness analysis supported by financial indicators and the data envelopment analysis under the Charnes, Cooper & Rhones -CCR- model, considering the value of assets and revenues as input and profitability indexes (operating margin, return on assets, and return on equity) as output. The companies that are efficient and should be role models were identified. The main findings were the low attractiveness of the sector with 0.253 (it should be greater than 1 and grow over time), the business success level according to which a company located in the Department of Casanare is the leader, and the relationship between the variables that reflects an average technical efficiency of 0.7162 (on a scale of 0 to 1). Of all the companies, three are referents for the achievement of technical efficiency owing to the best use of the model input resources

An Analyzing Of Factors Affecting on Profitability In BRI Syariah

The research is motivated by the level of profitability which is a benchmark for Islamic banks in generating profits which is still not stable and tends to decrease every year. The factors that can affect the level of profitability of Islamic banks are Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Net Operating Margin (NOM), and Operating Expenses for Operating Income ( BOPO). The purpose of this study was to determine the effect of the variables TPF, CAR, NPF, FDR, NOM, and BOPO on the profitability of BRI Syariah Bank and to find out which variables had the most significant effect on the profitability of BRI Syariah Bank. The data used in this study is secondary data obtained from the quarterly financial statements of BRI Syariah Bank for the period 2012 to 2020. The data analysis technique used multiple linear regression consisting of multicollinearity test, multiple regression analysis, simultaneous test, partial test, and classical assumption test of residuals. The test results show that NPF, CAR, NPF, FDR, and NOM have a significant effect on the profitability of BRI Syariah Bank

DETERMINING THE PERFORMANCE OF SHARIA COMMERCIAL BANKS WITH MODERATION OF NON PERFORMING FINANCING RATIO IN INDONESIA

The research objectives to be achieved are: (1) To analyze and reveal empirically whether the Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) affects the performance of Islamic Commercial Banks as measured by the ratio ROA). (2) To determine and analyze whether the non-performing loan ratio (NPF) moderates the effect of Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), and Net Operating Margin (NOM) on the performance of Islamic Commercial Banks (Return On Assets). This type of research is a quantitative research. The population used in this study is a Islamic commercial banks registered with the Financial Services Authority consisting of 14 BUS from 2015-2019. The data used is secondary data and uses saturated sampling method. Researchers used this sampling technique because the total population of 14 Islamic commercial banks companies in Indonesia are registered with the Financial Services Authority (OJK). Analysis of research data using Moderating Regression Analysis. Simultaneously CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, but the partial results are only CAR that has a positive effect on ROA while OE, FDR and NOM have a negative effect on ROA, this happens because The capital adequacy held in the current period in lending is currently decreasing when compared to the previous period so that it has an impact on decreasing income and profit for the next period. Simultaneously, NPF moderates CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, while the partial results are only NPF which has an impact on reducing the effect of CAR on ROA, while other variables when NPF moderate the relationship with ROA moves towards improvement. This is because the capital adequacy ratio is currently used in handling the current bad credit ratio as a result of loans extended in the previous period so that the current capital that should be used to generate profits in the next period through an increase in the volume of credit at this time from the previous period is reduced so that an impact on the decline in Islamic commercial banks profitability in the next period. As for what makes the difference in this study is the moderation of NPF on the effect of CAR, BOPO, FDR and NOM on ROA.

Pengaruh Biaya Operasional dan Pendapatan Operasional, Net Operating Margin, Dana Pihak Ketiga dan Capital Adequacy Ratio terhadap Profitabilitas Bank Syariah

Purpose: This study examined the effect of Operational Efficiency Ratio (BOPO), Net Operating Margin (NOM), Third Party Funds (DPK) and Capital Adequacy Ratio (CAR) On Profitability With Financing To Deposito Ratio (FDR) As Intervening Variable in Islamic Commercial Bank. Research Methodology: The sample used in this study was 11 banks with the sampling technique using purposive sampling. The analytical method used was multiple linear regression Results: The results show that the variables BOPO and NOM have no effect on FDR. DPK and CAR have a positive and significant effect on FDR. FDR and NOM have a positive and significant effect on Profitability. BOPO, DPK and CAR have no effect on Profitability. FDR is able to be an intervening variable in the relationship between DPK and CAR to Profitability. FDR is not able to be an intervening variable in the relationship between BOPO and NOM to Profitability. Limitations: The sample of this study was only 11 Islamic commercial banks and only used the Islamic banking sector in Indonesia, which is listed on the Indonesia stock exchange. Contribution: The research is helpful for further investigation. One of the guidelines in choosing which variables to use and which one to use in the study should be understood in selecting Islamic financial performance. Keywords: BOPO, NOM, DPK, CAR, Profitability, FDR

Moderating Effect of Inflation on the Influence of Financial Performance on the Growth of Islamic Banking in Indonesia

Islamic banking is one of the financial institutions whose activities are financial intermediation between the owners of capital and those who need capital. This study was conducted to know and analyze the impact of inflation as a moderating influence of financial performance on the growth of Islamic banking in Indonesia. The financial performance used consists of return on assets (ROA), non-performing financing (NPF), net operating margin (NOM), capital adequacy ratio (CAR), financing to Deposit Ratio (FDR), and operating expenses for operating income (BOPO). The data used is secondary data, obtained from the results of financial reports published on the official website of the Otoritas Jasa Keuangan (OJK) from January 2015 to December 2019. The analysis results show that, in general, inflation cannot moderate the influence of financial performance on rbanking growth—Sharia in Indonesia. Inflation can only be a predictor of the effect of return On Assets and net operating margin on the growth of Islamic banking in Indonesia. Meanwhile, the variables of non-performing financing (NPF), capital adequacy ratio (CAR), financing to deposit ratio (FDR), and operating expenses for operating income (BOPO) are not able to be a moderator or as a predictor

Measuring Key Performance Indicators in Retail Trade

IThe tendency of business entities to cope with the challenges of the environment in which they operate is determined by the state and development of a complex system of evaluation indicators describing the condition and performance of the company and their time dynamics. They serve to objectively measure the extent to which the individual economic operator meets the conditions by which to be assigned to the group of successful business agents. In traditional retail trade, the most significant indicators for business evaluation are: gross (profit) margin, operating margin, turnover of inventories, gross return on investment in inventories, gross profit per employee, etc. The paper examines the key economic performance indicators of the three leading retail chains in the retail sales of fast moving consumer goods (FMCG) in Bulgaria.

Does Eco-Certification Correlate with Improved Financial Performance? Evidence From a Longitudinal Study in the US Hospital Industry

Health care-based negative production externalities, such as greenhouse gas emissions, underscore the need for hospitals to implement sustainable practices. Eco-certification has been adopted by a number of providers in an attempt, for instance, to curb energy consumption. While these strategies have been evaluated with respect to cost savings, their implications pertaining to hospitals’ financial viability remain unknown. We specify a fixed-effects model to estimate the correlation between Energy Star certification and 3 different hospitals’ financial performance measures (net patient revenue, operating expenses, and operating margin) in the United States between 2000 and 2016. The Energy Star participation indicators’ parameters imply that this type of eco-certification is associated with lower net patient revenue and lower operating expenses. However, the estimated negative relationship between eco-certification and operating margin suggests that the savings in operating expenses are not enough for a hospital to achieve higher margins. These findings may indicate that undertaking sustainable practices is partially related to intangible benefits such as community reputation and highlight the importance of government policies to financially support hospitals’ investments in green practices.

Analysis of Financial Performance Assessed from Profitability, Liquidity and Solvability

This reasearc aimed to analyze financial performance. Rika Mart Baubau years 2018 - 2019 in terms of profitability, liquidity and solvency. Data was collected through interviews and documentation. Analysis of data using qualitative descriptive analysis. The results showed that the company's liquidity during the last two years shows an increase in Cash Ratio of 16:32%.. This occurs because of the increase occurred Passiva smoothly that additional debt from PT. Rika Mart. In general liquidity ratio current ratio, quick ratio and cash ratio is below 200% in 2019 and 2018 so it is still relatively very low and illiquid (ilikuid). Solvency Ratio Companies for 2019 and 2018 is still quite solvable, still showing a good situation for the company, but remain aware of and need for additional capital to improve the company's financial performance is better in the future. In 2019, Gross Margin Ratio increased by 4:57% This shows the cost savings incurred to get production can be achieved. As for the Operating Margin Ratio decreased by 0.98%.