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Mhd. Ridho Ermansyah Lubis; Tia Aryani Sitanggang; Devi Mayasari; Della Puspita; Nina Andriany Nasution

Proceeding. of The International Conference on Business and Economics 2023 Universitas 17 Agustus 1945 Semarang

This study aims to describe and analyze the financial performance of PT Bukit Asam Tbk Indonesia, which is reviewed using the analysis of liquidity, solvency, and profitability ratios. The analysis method used is the descriptive analysis method. The data used in this study is secondary data derived from the main website of PT Bukit Asam Tbk and focuses on the financial statements for the period 2018–2022. The results of the research analysis show that the company performance of PT Bukit Asam Tbk Indonesia in terms of liquidity, solvency, and profitability ratios is in the "very good" category by industry standards. However, there are only two aspects of measurement in the "less good" category of PT Bukit Asam Tbk Indonesia's financial performance in several years, namely in terms of debt-to-assets ratio and net profit margin. It can be seen that this company can increase the value of assets and capital to pay corporate debt and guarantee creditor interest payment.

Alinda Dwi Jofanka; Argaleka Ayu Candraningsih; Shofiatus Sa’diyah; Rafa Syahrul Amrulloh; Cholis Hidayati

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

This article explores the financial performance of tobacco subsector companies using liquidity indicators in the form of the current ratio, quick ratio and cash ratio. A qualitative approach was applied to this research. This research uses secondary data obtained on the company's official financial report website including the balance sheet and profit and loss report for the 2019-2021 period. The research results show that overall PT Wismilak Inti Makmur Tbk stands out as a company that has very good performance in the context of liquidity ratios. On the other hand, PT Bentoel International Investama Tbk has the lowest liquidity performance among the four companies.

Aninda Ira Musikawati; Ratri Paramitalaksmi

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The growth of the digital world greatly influences the national economy and has a positive impact on the business world in the fields of technology and information. Tthis research intends to analyze financial reports in measuring financial performance in startup companies. The sample used in this research was PT GoTo Gojek Tokopedia Tbk. The data used is quantitative descriptive with secondary data published by the Indonesian Stock Exchange for the 2020-2022 period. This research analysis uses financial ratio formula calculations consisting of liquidity ratios, laverage ratios, activity ratios, and profitability ratios as analytical tools used to measure the financial performance of startup companies. The results of the research show that the company liquidity performance is classified as very good, the activity ratio is classified as good in the total assets turnover ratio, is classified as poor, and the profitability ratio shows a fairly good level of profit generation.

Syalwa Naira Eka Putri; Rizki Aisyah Marpaung; Paradilla Sandi Br Bangun

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

Telkomsel is the leading provider of cellular telecommunications services in Indonesia based on market share. At the end of March 2008, Telkomsel had 51.3 million subscribers, which based on industry statistics represents an estimated market share of almost 51%. Telkomsel provides GSM cellular services in Indonesia, nationally via the dual band GSM network 900/1800 MHz and internationally via 288 international roaming partners in 155 countries (at the end of 2007. The aim of this research is to analyze the company's condition by looking at the financial ratios that describe company performance and analysis of the company's optimal capital structure. The data in this research is secondary data originating from the Central Statistics Agency, the Agency for the Application and Assessment of Technology, the Directorate General of Posts and Telecommunications and the Directorate General of Telematics Applications, Department of Communications and Information Technology. Data used in This research is data about the condition of the cellular telecommunications industry in Indonesia which includes expenditure, infrastructure, customers, human resources (labor). Data was taken from company condition reports (annual reports) PT. Telkomsel, PT. Indosat , and PT Excelcomindo for the quarterly period 2005-2008.

M. Yusuf Amar; Selin Jurniasari; Pungki Amelia; Resti Fauziah; Carmidah Carmidah

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article discusses the development of sharia banking in Indonesia, with a focus on the financial performance of PT Bank Syariah Indonesia. After experiencing the financial crisis in 1998 and the global crisis in 2008, Islamic banks continued to exist and showed resilience to the impact of the crisis. In 2015, the government plans to merge three state-owned sharia banks to increase efficiency and encourage sharia economic growth. The purpose of this article is to evaluate the financial performance of Bank Syariah Indonesia based on profitability, liquidity and solvency ratios. The research method uses a quantitative descriptive approach with data analysis from Bank Syariah Indonesia's financial reports for the 2021-2022 period. The research results show good financial performance, with profitability, liquidity and solvency ratios entering the good to very good category. This article contributes to understanding the contribution of Islamic banks to the national economy through financial performance evaluation.

Nurhalima Nurhalima; Milka Pasulu; Andi Herman Tellu

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

The aim of this research was to determine the financial performance of Bank BRI Manarang Unit, Pinrang Branch. The research method used is quantitative research. By using Profitability Ratios and Liquidity Ratios to measure Financial Performance for three years. The research results show that financial performance in terms of profitability/profit aspects is in good condition, where profits generated from assets and investments in the last three years show good condition. Meanwhile, the ability to fulfill short-term obligations/liquidity shows good ability.

Dian Prawitasari; Ana Kadarningsih; Nanda Budi Kurniasih

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Company performance can be seen from financial ratios and market ratios. High financial ratios and market ratios will attract investor interest, thereby increasing company value. This research has two objectives, namely looking at the influence of financial ratios on company value and analyzing the influence of market ratios on company value in the food and beverage sector. The research sample consisted of 120 annual financial data from 30 food and beverage sector companies listed on IDX consecutively from 2019-2022. The analysis method uses multiple regression tests and classical assumptions with SPSS as an analysis tool. Financial ratios are measured from three ratios, namely the solvency ratio, profitability ratio and liquidity ratio. The market ratio is measured from earnings per share or EPS. The research results show that only financial ratios as measured by profitability ratios can influence company value positively and significantly, while other financial ratios have no effect on company value. The market ratio relationship shows significant and negative influence on company value.

Ivo Vianita; Sevin Nurlaila Rahmawati; Ana Aulia

JUREKSI (Journal of Islamic Economics and Finance) 2023 STIKes Ibnu Sina Ajibarang

This research was conducted to determine the Financial Performance of Temanggung Regional Revenue and Expenditure for the 2020-2022 Fiscal Year. Analysis of the Budget Realization Report using the independence ratio, effectiveness ratio and efficiency ratio can determine the Financial Performance of Income and Expenditures. This research uses a qualitative descriptive method, specifically using the Temanggung Regional Budget Realization Report (LRA) for 2020-2022. The results of this research show that the Financial Performance of Temanggung Regional Income and Expenditures in 2020 to 2022 is not yet independent because seen from the independence ratio it still shows regional dependence on government assistance. In 2020 and 2021 it can be said to be effective and quite efficient. Meanwhile, in 2022, the Financial Performance of Temanggung Regional Revenue and Expenditures experienced a decline in performance, resulting in less effective performance and quite efficient spending. From the results of the research carried out, it is hoped that the Temanggung regional government will be able to carry out evaluations by paying attention to the level of independence, efficiency and effectiveness ratios in order to advance the future.

Zuni Kurnia Sari; Farhan Susiawan; Alisha Zahra Meiriani; Endang Kartini

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.

Aviyatno, Arief Fajar; Muammar Nur Kholid

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observational design, secondary data from literature and documents are collected. The analysis includes assessing liquidity via current and cash ratios, profitability through metrics like ROA, ROI, and ROE, as well as evaluating solvency using relevant ratios. The findings provide insights into the company's performance, revealing potential short-term issues due to decreasing current and cash ratios and fluctuations in profitability. These insights assist stakeholders in making informed decisions and formulating strategies, underscoring the significance of financial analysis in evaluating a company's health.

Ayu Diah Dwi Astuti

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

Good financial management has a central role in business, involving managing funds effectively and efficiently to maximize profits and company value by managing financial risks. Profitability ratios, especially Return on Equity (ROA), are the main indicators in measuring a company's ability to generate profits. Optimizing operational costs is a key strategy in increasing profitability. This research focuses on PT MSAL, an oil palm plantation company that is trying to increase profitability through optimizing operational costs. A quantitative approach with simple linear regression analysis was used as the research method. Secondary data in the form of financial reports for the last three years (2020-2022) as research objects. The results of the analysis between operational costs and company profitability prove that there is a positive and significant influence. The partial hypothesis test shows that operational costs have a statistically significant impact on profitability. Simple linear regression analysis produces a regression line equation, and the coefficient of determination shows that operational costs have a contribution of 99.4% to the company's profitability. Operational costs have an important role in determining PT MSAL's level of profitability. Optimizing operational costs can improve a company's financial performance. Therefore, companies are advised to continue to evaluate, develop efficient business strategies, and regularly monitor the relationship between operational costs and profitability.

Selmiati Tiranda; Elisabet Pali; Adriana M. Marampa

Jurnal Ekonomi dan Pembangunan Indonesia 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.

Sepbeariska Manurung

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Performance of the company is mostly measured by financial ratio for a spesific period. This measurement must be in accordance with generally accepted accounting treatment in preparing financial statements. Financial ratios have weaknesses in measuring performance where performance looks good but does not increase or even decrease. Therefor, other measuring are needed that can show the success of the company with the aim of adding economic value. Economic Value Added (EVA) is one of the most relevant measurements in measuring a company's financial performance because it can show how much added value can be generated during a spesific period.This research using qualitative descriptive method with secondary data from financial statement of PT Kimia Farma, Tbk listed on Indonesia Stock Exchange for 2018-2022. This study aims to find out the financial performance of PT Kimia Farma, Tbk listed on the BEI using the Economic Value Added (EVA) method. Economic value added (EVA) is an added value for the company by incurring capital costs. The result of this research indicate that financial perform with EVA method are negative, means that it performs is not optimal.

Mustikawati Annisa; Tenri Sayu Puspitaningsih Dipoatmodjo; Nurman Nurman; Amiruddin Tawe; Anwar Anwar

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The progress of Islamic banking in Indonesia led to the merger of three Islamic banks, namely Bank Mandiri Syariah, Bank BNI Syariah, and Bank BRI Syariah became PT. Bank Syariah Indonesia. Financial performance is expected to improve compared to before, indicating the success of the merger. This study aims to determine the difference in financial performance using a comparative analysis of the profitability ratio of state-owned Islamic banks before the merger in 2019-2020 and after merging into PT. Bank Syariah Indonesia Tbk. for 2021-2022 by measuring the level of ROA, ROE, and BOPO ratios in each bank. Data collection is used using documentation techniques. Data analysis was carried out using paired T-tests to determine there were significant differences before and after the merger. The results showed that there was a significant increase in each ratio after the merger. This indicates that there is an increase in financial performance after the merger.

Mar’atussolehah Mar’atussolehah; Novi Mubyarto; Muhammad Ismail

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research was conducted to see whether there was an influence of liquidity and profitability on profit growth in three islamic commercial banking companies listed on the indonesia stock exchange (BEI). The phenomenon of profit growth is the company’s ability to increase net profit compared to the previous year. Good profit growth can reflect that the company’s financial performance and financial condition are good. Profit growth can be calculated by subtracting the current period’s net profit from the previous period’s net profit and the dividing by the previous period’s net profit. There are two ratios used in this research, namely the liquidity ratio (Current Ratio, Quick Ratio) and the profitability ratio (Return On Asset).

Sakinah, Gina

Jurnal Manajemen Sosial Ekonomi 2023 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aims to analyze the difference in the value of West Java's BAZNAS' financial performance before and after Covid-19. Use descriptive analysis techniques in conjunction with quantitative approaches to produce a comprehensive picture. The sources of research data are primary data and secondary data. The method of calculating zakat financial ratios uses the formula Net Allocation Ratio, Zakat Allocation Ratio, Infaq and Shodaqo Allocation Ratio, ZIS Turnover, Current Ratio, and Cash to ZIS Ratio. Data analysis techniques to measure differences in BAZNAS performance before and after the pandemic, the author uses a statistical test, namely paired sample t-Test. Paired sample t-Test is a difference test between two paired samples. Based on the results of paired sample t-test, all financial ratios tested did not have a significant difference between before and after the Covid-19 pandemic. This means that the collection and distribution of zakat funds during the Covid-19 pandemic did not experience significant differences.

Wandy Desry; Elisabet Pali; Stefani M. Palimbong

Jurnal Bintang Manajemen (JUBIMA) 2023 Pusat Riset dan Inovasi Nasional

Lembang Financial Performance Analysis is a form of accountability and a manifestation of financial decentralization and authority from the center to lembang. A lembang that is able to manage its finances effectively and efficiently is certainly expected to be able to stimulate the economy through absorption of the budget in productive and potential sectors so that overall it will be able to increase efficiency. In this study, efficiency ratio analysis is used to see how far the Lembang Burasia Government is in managing its regional finances. The results of the calculation of regional financial efficiency ratios average 120%.

Firdayanti Firdayanti; Niar Astaginy; Agus Zul Bay

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine: the level of success of the financial performance of PT Weha Transportatio Indonesia Tbk. During and After the Covid-19 Pandemic in 2020, 2021 and 2022. Judging from the analysis of financial ratios. This research uses quantitative methods with a descriptive approach. The data collection technique used in this research is library research. The population of this study are all financial statements of PT Weha Transportation Indonesia Tbk. 2020, 2021 and 2022. While the sample of financial statements in the form of balance sheets and income statements from 2020, 2021, 2022. The data analysis method used in this research is descriptive quantitative and financial ratio testing which includes liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The results showed that the financial performance of the company PT Weha Transportation indonesia Tbk. Experienced a decline in 2020, namely when the Covid-19 pandemic occurred, and the financial performance of transportation companies before Covid-19 was better than during the Covid-19 pandemic. And experienced an increase after Covid-19.

Desnita Layuk Allo; Elisabet Pali; Adriana M. Marampa

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to find out the condition of financial performance at PT. XYZ Tbk. period 2020-2022. The data collection procedure for this study is secondary data taken from the first party. The data analysis technique for this study is quantitative using Liquidity Ratios (quick ratios and current ratios), Solvency Ratios (debt to asset ratio and debt to equity ratio), Profitability Ratio (ROE), Activity Ratio (total asset turnover). The results of this study are, in the calculation of the current ratio, quick ratio, debt to asset ratio, debt to equity ratio, ROE, the calculation results do not meet industry standards which results in the company's condition being in a bad condition, while the calculation of the asset turnover ratio has calculation results that exceed industry standards which means the value of asset turnover is in good condition.

Nadia Dwi Irmadiani

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

The objective of this study is to examine the financial and service performance of the K.R.M.T Wongsonegoro Regional Hospital in Semarang City, which has been utilizing the Regional Public Service Agency Financial Management Pattern (PKK-BLUD) since 2007. By transitioning into a full (BLUD), the Semarang City RSWN has gained the ability to handle its finances independently, hence enhancing its performance and service quality. The present study incorporates quantitative research employing a time series methodology. The data utilized in this study consists of secondary data obtained from financial records and hospital management reports. The assessment of financial performance is conducted through the utilization of financial measures, encompassing liquidity ratios, solvency ratios, and profitability ratios. In the context of service evaluation, the measurement of service performance encompasses six distinct indicators. These indicators include the Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), and Net Date Rate (NDR). The research hypothesis was examined by the application of Pearson correlation. The findings of the study indicate a significant correlation between financial performance, as assessed by the solvency ratio, and both the cost recovery rate and level of independence. The level of independence exhibits a significant link with service performance, as assessed by BTO.