Winemaking Sector in Greece

2019 ◽  
Vol 6 (2) ◽  
pp. 1-17 ◽  
Author(s):  
Spyros Papathanasiou ◽  
Drosos Koutsokostas ◽  
Dimitris Balios ◽  
Nikolaos Eriotis
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Wine Industry ◽  
Ratio Analysis ◽  
Financial Reports ◽  
Wine Sector ◽  
New Varieties ◽  
Ancient Times ◽  
The Individual ◽  
Tangible Asset

The wine making sector is directly intertwined with viniculture, which has been known since ancient times. Nowadays, Greece offers outstanding value for its wines and there are many new varieties that will certainly expand the customer's palate. In order to explore the sector's potential, financial statements and ratio analysis is implemented. In this study, 14 financial ratios are estimated in order to examine the domestic wine sector. This sample consists of 51 domestic wine producing companies. The uniqueness of this analysis is based on the fact that the individual financial reports are edited and properly adjusted in order for a consolidated balance sheet and profit and loss account, representative of the sector, to be constructed. The wine sector's perspective seems conducive to better control regarding primarily operating expenses. The findings could aid producers in the Greek wine industry in providing them valuable considerations and guidelines. The wine market is considered as an enjoyable, collectible, tangible asset that has an exciting future.

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 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 PENERAPAN PROFILE MATCHING DALAM MENGANALISA LAPORAN KEUANGAN PERUSAHAAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 3 (2) ◽  
pp. 267
Author(s):  
Annafi Franz ◽  
Emil Riza Putra
Keyword(s):  
Analytical Method ◽  
Financial Statements ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Matching Method ◽  
Financial Reports ◽  
Financial Position ◽  
Profile Matching ◽  
Financial Transparency

Financial statements are an important instrument that is the duty of every company to publish them every year. The issuance of financial statements is useful for knowing the company's financial position. Especially companies that have gone public financial reports must be published publicly as a form of financial transparency to stakeholders. The issuance of these financial statements is useful for investors as consideration for investing in shares or withdrawing their shares in certain companies. Analyzing financial statements in general is done by ratio analysis, which is by looking at the company's financial ratios. But by adding the analysis method will enrich the results of the analysis of the company's financial statements. The addition of the analytical method is done by the profile matching method, which is to measure the ability of the company's financial ratios and rank them according to the company that has the best results.

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 IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)

2020 ◽  
Vol 11 (2) ◽  
pp. 123-132
Author(s):  
Nimatul Ula ◽  
Nawirah Nawirah
Keyword(s):  
Qualitative Research ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Online Data ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position

The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards.

scholarly journals THE VALUE OF RESTATEMENT TO FRAUD PREDICTION

2019 ◽  
Vol 20 (6) ◽  
pp. 1210-1237
Author(s):  
Shi Qiu ◽  
Hong-Qu He ◽  
Yuan-sheng Luo
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Primary Objective ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Restatements ◽  
Fraud Prediction ◽  
Different Characteristics

A financial report restatement reflects errors in the previous financial statement, and thus it increases investors’ doubt about the credibility of the financial statement. The primary objective of this paper is to examine whether restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies have restated their financial reports in China, and explore the implications of the content, severity and reasons for restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as fraudulent by regulators in China. Second, the following results also are revealed: (1) financial statements, except balance sheet restatements, provide insights into the revelation of fraudulent behaviors, (2) the severity of restatements is positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future fraud occurrences. These results imply that restatement announcements and their different characteristics provide important information for detecting financial statement fraud.

scholarly journals ANALYSIS OF FINANCIAL STATEMENTS PERTAMINA 2017

2020 ◽  
Vol 6 (9) ◽  
pp. 68-75
Author(s):  
Agus Jamaludin ◽  
Nahason Sihotangand ◽  
Firdaus Budhy Saputro
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Return On Equity ◽  
Accounts Receivable ◽  
Total Debt ◽  
Library Research ◽  
Income Statement ◽  
Tangible Asset

This study was obtained from the PT. Pertamina Balance Sheet and Profit Report in 2017, thenthe title is: Analysis of Pertamina's Financial Statements. The goal is to find out theperformance of PT Pertamina. This research was obtained from PT Pertamina's Balance Sheetand Income Statement. in 2018, the title is: Analysis of Pertamina's Financial Statements. Theaim is to find out the performance of Pertamina in terms of liquidity, solvency, activities andprofitability. The research method is Library Research by exposing existing data in the form ofBalance Sheet and Income reports via the internet where the data are in the form of quantitativedata and in the form of descriptive. Financial statement analysis is performed to determine thecompany's financial performance, can also be used as a reference in making decisions thataffect the company's future. The result is that liquidity: current ratio = 1.336, Quick ratio =11.221.049.9, cash ratio = 0.543 and working capital = 0.077. The solvability is: total debt toequity ratio = 2.63, total debt to total asset ratio = 0.625, long term to total asset ratio = 1.66,Tangible Asset dept coverage = 1.94, Time interest earned Ratio = 0.064. Its activities are: Totalasset turnover = 0.256, accounts receivable turnover = 2.67, accounts receivable collectionperiod = 134.78, inventory turnover = 0, fixed assets turnover = 0.370. While the profitabilityare: Gross profit Margin = 1, Net Profit Margin = 0.099, operational profit Margin = 0.141,Return on Investment = 0.020 and return on equity = 0.07.

scholarly journals Tinjauan Perlakuan Aset Tetap Sesuai SAK ETAP No. 15

2019 ◽  
Vol 7 (3) ◽  
pp. 351-360
Author(s):  
Erni Suryadi ◽  
Wulan Wahyuni Rossa Putri
Keyword(s):  
Decision Making ◽  
Data Collection ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Reports ◽  
Fixed Assets ◽  
Keywords Treatment ◽  
Acquisition Price ◽  
Descriptive Qualitative

Companies which value and number of fixed assets are sufficiently material, errors in determining and classifying acquisition prices, expenditures during the use and termination of fixed assets will affect the overall financial statements. Therefore, the accuracy in recording fixed assets greatly influences the reliability of the presentation in financial statements. This study aims to determine how the recognition and measurement of fixed assets applied in PT Suryakabel Cemerlang, as well as the presentation of fixed assets in financial statements at PT Suryakabel Cemerlang. Data collection is done through observation, interviews and documents to the parties concerned. This research is descriptive qualitative. The results showed that the accounting treatment of fixed assets at PT. Suryakabel Cemerlang has not fully complied with SAK ETAP No. 15. But the recognition and measurement of fixed assets is in accordance with SAK ETAP No. 15, but no record of the termination of fixed assets has yet been made. This causes the acquisition price and accumulated depreciation of fixed assets presented in the balance sheet to be greater. Based on the results of the study it can be concluded that the accounting treatment of fixed assets must be based on SAK ETAP No. 15 in order to present accurate financial reports so that they can be used as one of the basis for future decision making.   Keywords : treatment of fixed assets, SAK ETAP No. 15

ANALISIS PENYAJIAN LAPORAN KEUANGAN KOPERASI SIMPAN PINJAM GLOBAL MANDIRI BERDASARKAN PSAK ETAP DESA BEO KABUPATEN TALAUD

2021 ◽  
pp. 105-117
Author(s):  
Jelwin Laliwu ◽  
Tinneke Evie Meggy Sumual ◽  
Linda. A. O Tanor
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Condition ◽  
Savings And Loan

Penelitian ini bertujuan untuk mengetahui apakah laporan keuangan Koperasi Simpan Pinjam Global Mandiri telah sesuai dengan PSAK ETAP. Penelitian ini memiliki sebuah informasi mengenai bagaimana kondisi keuangan pada perusahaan, dan memiliki suatu tujuan yaitu untuk membantu pengguna dalam membuat sebuat keputusan. Hasil Analisis data dan pembahasan menunjukam bahwa Koperasi Simpan Pinjam Global Mandiri  belum sepenuhnya sesuai dengan PSAK ETAP, karena dari 6 Kategori yang terdiri dari Dasar pencatatan, Aset, Kewajiban, Ekuitas, Informasi yang disajikan, dan struktur terdapat 2 kategori yang tidak sesuai dengan ketentuan PSAK ETAP, yaitu tidak terdapatnya akun aset dan kewajiban pajak dan kesalahan dalam klasifikasi neraca.   Kata kunci : Analisis Laporan Keuangan Koperasi Simpan Pinjam Global Mandiri berdasarkan PSAK ETAP Abstrack This study aims to determine whether the financial statements of the Global Mandiri Savings and Loan Cooperative are in accordance with PSAK ETAP.This report has information about how the company’s financial condition is, and has a purpose, namely to assist users in making decisions. From the results of the research conducted, it truns out that the financial statements of independent global savings and loan cooperatives are not in accordance with the ETAP PSAK, because of the 7 groups presented there are not according to the reasons for not having an asset and liability account, also because they made an error when making a balance sheet classification.This research was conducted by taking documentation,conducting an interview and observation. Keywords : Anslysis of the financial reports of independent global savings and loan cooperative based on Etap accounts

scholarly journals IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019

2021 ◽  
Vol 4 (2) ◽  
pp. 160
Author(s):  
Bettynia Dwi Orparani ◽  
Yumniati Agustina
Keyword(s):  
Comparative Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Financial Position ◽  
Income Statement ◽  
Fixed Assets ◽  
The Difference ◽  
Descriptive Method

The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets

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