scholarly journals Analysis of the Financial Condition West Java Provincial Government, Indonesia

2019 ◽  
Vol 23 (1) ◽  
pp. 33
Author(s):  
Sofik Handoyo ◽  
Syaiful Anas ◽  
Ivan Yudianto
Keyword(s):  
Provincial Government ◽  
Financial Ratios ◽  
West Java ◽  
Test Analysis ◽  
Financial Reports ◽  
Municipal Governments ◽  
Financial Ratio ◽  
Financial Condition ◽  
Significant Difference ◽  
Condition Score

The purpose of the study is to assess the financial condition of 18 districts and 9 municipals in West Java Province. Assessing the financial condition was based on a 10 (ten) point financial ratio model developed by Kenneth Brown. Data on financial ratios for the 2013-2016 period was obtained from audited financial reports published by the west java provincial supreme auditor. Analysis of financial ratios was based on descriptive statistics and conducting Independent t-Test analysis. Research results showed that both district and municipal governments in West Java Province have a good financial condition. However, the performance of financial condition score for district governments shows a downward trend. In general, there is significant difference in the financial condition of district governments and municipal governments. In general, municipal governments showed better financial condition than district governments.

scholarly journals Analisis Kinerja Keuangan Perusahaan pada PT. Japfa Comfeed Indonesia Tbk

2020 ◽  
Vol 5 (2) ◽  
pp. 203
Author(s):  
Jezzyca Ria Paramita ◽  
Iwan Eka Putra ◽  
Abd Halim ◽  
Ermaini Ermaini
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Financial Statements ◽  
Bankruptcy Prediction ◽  
Financial Ratios ◽  
Z Score ◽  
Financial Ratio ◽  
Financial Condition ◽  
Score Method ◽  
Solvency Ratio

Financial performance is an overview of how a company's financial condition is. To assess financial performance is used with a benchmark commonly called financial ratios. Financial ratios used are usually such as profitability ratio, liquidity ratio and solvency ratio. in addition to using financial ratios, the company can also use the Altman Z-Score method to assess the level of the company's bankruptcy prediction. This research aims to find out the financial performance of PT Japfa Comfeed Indonesia Tbk as well as the company's future bankruptcy predictions. the research method used is quantitative analysis based on secondary data taken from the Financial Statements of PT Japfa Comfeed Indonesia Tbk for the period 2014 to 2019. The results of the study are measurements of the company's financial ratio showing sufficient value while measurements using the company's Altman Z-Score method show healthy value which means it does not go into bankruptcy.

scholarly journals Operating Cash Flow Ratios Measure A Retail Firms Ability To Pay

2011 ◽  
Vol 10 (4) ◽  
pp. 51 ◽  
Author(s):  
Thomas L. Zeller ◽  
Brian B. Stanko
Keyword(s):  
Cash Flow ◽  
Cash Flows ◽  
Financial Accounting ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Reports ◽  
Financial Ratio ◽  
Ability To Pay ◽  
Financial Ratio Analysis ◽  
Operating Cash Flow

<span>Analysts derive a broad array of financial ratios from published financial reports to assess business enterprise performance. Only a few, however, may be necessary for meaningful insight. This study explores whether operating cash flow ratios provide unique or redundant insight in financial ratio analysis of retail firms. Adoption of Financial Accounting Standard #95, The Statement of Cash Flows, by the Financial Accounting Standards Board in 1987 provides the impetus for the ongoing interest in cash flow ratios. We find that operating cash flow ratios provide unique insight, relative to traditional accrual-based financial ratios, regarding a retail firms ability to pay. Therefore, financial ratio analysis of a retail firm should include cash flow ratios for predictive, explanatory or descriptive purposes.</span>

scholarly journals ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT. BERKAH SUKSES ALKES KOTA BANJARMASIN

KINDAI ◽  
2021 ◽  
Vol 16 (3) ◽  
pp. 460-472
Author(s):  
Ade Reni Savitri
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Ratios ◽  
Financial Ratio ◽  
Financial Condition ◽  
Operating Profit ◽  
Business Efficiency ◽  
Operational Activities

Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada PT Berkah Sukses Alkes Kota Banjarmasin dan untuk mengetahui kinerja keuangan pada PT. Berkah Sukses Alkes kota Banjarmasin, Metode yang digunakan adalah analisis deskriptif untuk menganalisis data dengan cara mendeskripsikan dan mengklasifikasikan data yang diperoleh dari PT. Berkah Sukses Alkes Kota Banjarmasin yaitu laporan Keuangan neraca dan laba rugi kemudian menganalisis data tersebut menggunakan analisis rasio keuangan, Hasil Penelitian menunjukkan bahwa diketahui laporan keuangan perusahaan menunjukan kondisi keuangan yang baik karena perusahaan mampu membayar kewajiban jangka pendek yang segera jatuh tempo kepada pihak – pihak distributor maupun untuk kegiatan operasional perusahaan dengan menggunakan aset atau kekayaan yang dimiliki perusahaan. Meskipun dalam perhitungan rasio debt to equit dan total nilai rasio perputaran persediaan masih berada dibawah nilai standar rasio keuangan yang diakibatkan over stok persediaan pada tahun 2019, namun perusahaan mampu mempertahankan tingkat keuntungan perusahaan dengan meningkatkan nilai penjualan dan juga mencatatkan pertumbuhan laba usaha dan laba bersih yang sangat baikKata Kunci : Laporan Keuangan, Rasio Keuangan : Likuiditas, Solvabilitas, Aktivitas, Profitabilitas, Permodalan dan Efisiensi Usaha, Kinerja KeuanganABSTRAC : The purpose of this research is to know the analysis of financial statements in measuring financial performance at PT. Berkah Sukses Alkes Banjarmasin and to find out the financial performance at PT. Berkah Sukses Alkes Banjarmasin.The method used is descriptive analysis to analyze data by describing and classifying the data obtained from PT. Berkah Sukses Alkes Banjarmasin, namely the balance sheet and profit and loss financial statements then analyzed the data using financial ratio analysis.The results show that it is known that the company's financial statements show a good financial condition because the company is able to pay short-term obligations that are due immediately to distributors as well as for the company's operational activities by using assets or assets owned by the company. Even though the calculation of the debt to equit ratio and the total value of the inventory turnover ratio were still below the standard value of financial ratios due to over-stock of inventories in 2019, the company was able to maintain the company's profit level by increasing sales value and also recording growth in operating profit and net profit. very good.Keywords : Financial Statements, Financial Ratios: Liquidity, Solvency, Activity, Profitability, Capital, Business Efficiency, Financial Performance

scholarly journals Penentuan Rasio-Rasio Keuangan Yang Berpengaruh Terhadap Kesehatan Keuangan Perusahaan Asuransi Umum Di Indonesia

2019 ◽  
Vol 1 (2) ◽  
pp. 131-149
Author(s):  
Andi Indra Martini
Keyword(s):  
Financial Ratios ◽  
Survey Method ◽  
Financial Reports ◽  
Finance Minister ◽  
General Insurance ◽  
Significant Difference ◽  
Insurance Firms ◽  
The Government ◽  
Score Model ◽  
Insurance Data

The purpose of this research is to determine financial ratios that affected financial appropriateness for the general insurance firms in Indonesia. The research is undertaken in Jakarta at Indonesian General Insurance Association office (AAUI). This research used survey method in collecting financial data of General Insurance Firms in Indonesia. All collected data in this research is originally taken from financial reports published by the Indonesian Insurance Board (DAI), called Indonesian Insurance, data was published in 1999 to 2003. Methods of analyses used in this research are financial ratios and discrimant analysis. The discriminant analysis is processed through SPSS version 12. The results indicated that there was a significant difference between well financial performances of general insurance firms and inappropriate financial performances of general insurance firms. These can be seen at F test, Sig and Wilk’s Lambda. This research also could produced Z Score Model, in which could differentiate the well financial performances and inappropriate financial performances with the level of accuracy of 88%. This research discovered that the ratio that could affect the well financial performances for general insurance firms in Indonesia, are ratios between Net retention premium and equity and ratio between profit (loss) after tax to average equity. This research also shown that the government policy on Finance Minister Decision No.424/KMK 06/2003 and the plan provided on Indonesian Insurance Architect, would be able to improve financial performances of general insurance firms.

scholarly journals Analisis Rasio Kinerja Keuangan Pada PT. Bank SULUTGO

2019 ◽  
Vol 9 (2) ◽  
pp. 19
Author(s):  
Scarlet E. Rawung ◽  
Joula J. Rogahang ◽  
Joanne V. Mangindaan
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Ratios ◽  
Financial Reports ◽  
Financial Ratio

Research on using to find out and analyze financial performance at PT Bank-PLACES to GO. In this current era increasingly many companies appear and also being so tight, so from that company (bank) earnings should improve in order to be able to compete. The focus in this study is on the financial statements of the year 2015, 2016, and 2017, with financial ratios i.e. ratio of profitability, liquidity ratios, and ratios of the banking capital. While the source of the data used in this research is secondary data in the form of banking financial reports document from the year 2015 to 2017 are on acquire from webside https://www.banksulutgo.co.id . Results of the study showed a ratio of profitability have good financial kenerja, capital ratio and likuditas ratio also has a good financial performance, though in year 2015 to 2017 rising and decline but the financial performance the bank achieve not FLAMMABLE under standard BI BI standards but so can still in good financial ratio tells me. Therefore, PT. Bank SULUTGO should further improve the financial performance of a maximum in the next year.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK UMUM KONVENSIONAL DAN BANK SYARIAH ( STUDI 3 BUAH BANK UMUM KONVENSIONAL DAN 3 BUAH BANK UMUM SYARIAH )

2019 ◽  
Author(s):  
Irfan Azwar
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Quantitative Research ◽  
Sample Selection ◽  
Financial Ratios ◽  
Islamic Banks ◽  
Test Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Conventional Banks

This study aims to compare the financial performance of conventional commercial banks with sharia commercial banks in Indonesia in the period 2012-2016 using financial ratios. The financial ratios used consist of CAR, NPL, ROA, BOPO and LDR. The type of research used in this study is quantitative research. The data used in this study are data of bank financial statements for 2012 to 2016 obtained through several websites from the bank concerned. The sampling method used was purposive sampling, based on the sample selection criteria, obtained a sample of 6 banks, 3 banks for Islamic commercial banks and 3 banks for conventional commercial banks. Data analysis techniques used to compare the performance of conventional commercial banks with Islamic commercial banks are normality test and independent sample t-test. Analysis shows that there are significant differences between the financial performance of conventional banks and Islamic banks. Based on the comparison of financial ratio analysis, conventional bank financial performance is better in terms of CAR, NPL, ROA and BOPO ratios, while the financial performance of Islamic banks is better in terms of LDR ratio

scholarly journals Analisis Perbandingan Kinerja Keuangan antara Bank Syariah dan Bank Konvensional (Studi Kasus pada Bank Syariah Mandiri dan Bank Mandiri)

2016 ◽  
Vol 7 (1) ◽  
pp. 119
Author(s):  
Yusvita Nena Arinta
Keyword(s):  
Quantitative Research ◽  
T Test ◽  
Financial Reports ◽  
Financial Ratio ◽  
Islamic Bank ◽  
Analysis Technique ◽  
Significant Difference ◽  
Conventional Banks

This study aims to analyze the performance of Sharia Bank and ConventionalBank viewed from financial ratio and to find the significant difference comparedto the performance of Islamic Bank and Conventional Banks viewed from financial ratio. This is a quantitative research. The data were taken from banks that published annual financial reports namely PT Bank Syariah Mandiri and PT. Bank Mandiri from 2011 to 2015. The analysis technique used in this research is financial ratio and t test. The results of this study showed that there is a significant difference between the performance of PT. Bank Syariah Mandri compared with PT. Bank Mandiri and, PT. Bank Syariah Mandiri has a better performance compared to that of PT. Bank Mandiri

scholarly journals Financial Ratio Analysis at PT. Adaro Energy Tbk. Based on The 2017 – 2020 Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 77-86
Author(s):  
Christine Herawati Limbong ◽  
Elida Florentina Sinaga Simanjorang ◽  
Nova Jayanti Harahap ◽  
Zulkarnain Nasution
Keyword(s):  
Financial Statements ◽  
Health Condition ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
General Description ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Report ◽  
Financial Ratio Analysis ◽  
A Company

Every company must have financial reports that record capital, profits, losses, production wages, salary payments, which are related to the whole business. This report is called a financial report or financial report which records all information about a company's finances. The financial report is the final result of the process of recording financial transaction activities in a company that describes the company's financial condition in an accounting period and is a general description of the performance of a company. Where the purpose of making financial statements is to communicate the economic resources (assets), and obligations of an entity at a certain time, and the capital owned by the company. One way to get good financial reports is to compare the numbers in the financial statements. In making comparisons known as financial ratio analysis. The financial ratios used are profitability ratios and liquidity ratios. The results of these financial ratios will show the health condition of the company in question and are used to assess management's performance in a period whether it has achieved the targets as set and assesses management's ability to effectively empower company resources.

scholarly journals Determinants of Government Characteristics and Audit Findings on Local Government Financial Performance

2021 ◽  
Vol 13 (2(I)) ◽  
pp. 7-15
Author(s):  
Mahendro Sumardjo ◽  
Febriana Dwi Jayanti
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Size Dependence ◽  
Central Government ◽  
Provincial Government ◽  
Government Size ◽  
West Java ◽  
Financial Reports ◽  
Local Expenditure

This study is based on the low success of local governments' financial performance in West Java Province, as evidenced by the fact that financial reports of local governments that receive unqualified opinions are still being found. The detection of numerous frauds in local governments is responsible for the majority of incidents of poor financial performance in local governments. Local government financial performance is related to local government size, dependence on central government, local spending, and audit findings. The purpose of this study was to examine the influence of local government characteristics and audit findings on the financial performance of local governments. Techniques analyzing data used regression model selection test with STATA version 16. This study builds on agency theory to develop a conceptual framework that connects local government size, dependence on central government, local expenditure, audit findings, and financial performance. The results of this study show that the size of local government, local spending has a significant effect on local government financial performance based on independence ratio and operating expenditure activity ratio, local government financial performance is unaffected by the dependence of central government or audit findings. Contributions to the West Java Provincial Government are required to be taken into account when making decisions and policies for the improved financial performance of local government.

scholarly journals Which ones are more important: characteristics or complexities? A study of the disclosure in local government financial reports

2019 ◽  
Vol 1 (2) ◽  
pp. 77-88
Author(s):  
Hari Purnama Purnama ◽  
Putri Alfina
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
The Other ◽  
West Java ◽  
Financial Reports ◽  
Municipal Governments ◽  
Financial Report ◽  
Government Transparency ◽  
Other Hand ◽  
Positive Effect

Local Government Financial Report (LGFR) is one form of local government transparency in financial reporting for a period. The study aims to determine the effect of characteristics as proxied by the assets and size of local government, and complexity as proxied by the number of LGFRs and size of Legislature on the extent of financial report disclosure of local government. The data employed in this study are Local Government Financial Reports from 9 Municipal Governments and 18 Regencial Governments in West Java for the period 2014-2017. The results of this study suggest that the asset and size of local government have a positive effect on the degree of financial report disclosure of local government. On the other hand, the number of LGFR and legislature size has no effect on financial report disclosure of local government.

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