Publication Search

Financial performance analysis is analysis that used to measure company achievement from financial segment. this study purposes is to asses the impact of financial ratio, firm size and net profit margin to financial performance in banking sub-sector companies listed on Indonesia Stock Exchange Period 2020 - 2022. This research utilizes secondary data obtained from a sample of 45 companies. The analytical methodology employed in this study is descriptive analysis, normality test, hetroscedasticity, autocorelation, multicollinearity, multiple linear regression, coefficient of determination and F test from SPSS statistics 25 as the analytical instrument. The result found in this study show that Net Profit Margin variable has an influence on Return on Assets, meanwhile the Debt to Equity Ratio dan Firm Size variable does not exert influence Return on Assets

Abstract: Analysis of the company's financial ratios is needed by investors to choose a company that will be used as a place to invest. The financial ratio that can be used to assess the company is the profitability ratio measured by Return on Asset (ROA). If the profitability of a company is high in terms of stock returns, then investors tend to choose the company as a place to invest their shares. In addition to profitability, company size is also a consideration for investors in investing, companies with a larger size indicate that the company is superior in profit and performance. This research uses quantitative methods with a sample of 21 companies using purposive sampling method. The results show that profitability in manufacturing companies has no effect on dividend policy, while the size of manufacturing companies affects dividend policy. The results of moderation testing show that company size does not moderate the effect of profitability of manufacturing companies on dividend policy to be distributed to shareholders. Companies are expected to have an appropriate strategy because dividend policy considerations are closely related to financial capabilities, business projections, and economic expectations of shareholders to invest.

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk during the period of 2022-2023 using financial ratios. The method used is the analysis of liquidity, solvency, and profitability ratios towards the company's financial statements. The results show that in terms of liquidity, the company's ability to meet short-term obligations is still poor and tends to deteriorate. Meanwhile, the company's leverage level is quite high, exceeding industry standards. However, in terms of profitability, the performance of PT Unilever Indonesia is quite encouraging with profit margin, return on investment, and return on equity ratios above industry standards. Overall, despite its high profitability, the company needs to improve its liquidity and capital structure to maintain long-term business continuity.

Corporate governance, audit committee, and audit quality are important factors that can influence company performance. Good corporate governance can create an effective internal control system, increase transparency and maintain company accountability. The audit committee, as part of corporate governance, plays a role in overseeing the financial reporting process, evaluating the internal control system, and monitoring external audit performance. High audit quality can increase stakeholder confidence in the company's financial reports and provide guarantees for the accuracy and reliability of financial information. This research aims to analyze the influence of corporate governance, audit committee, and audit quality on company performance. Corporate governance variables are measured using corporate governance scores, while audit committee variables are evaluated based on the characteristics and effectiveness of the audit committee. Audit quality is assessed by the reputation and experience of the external auditor. Meanwhile, company performance is measured using financial ratios such as return on assets (ROA) and return on equity (ROE). This research uses data from companies listed on the Indonesia Stock Exchange (BEI) during a certain period. Data analysis was carried out using the multiple linear regression method to test the influence of independent variables on the dependent variable. It is hoped that the findings of this research will contribute to the development of corporate governance practices, audit committee management, and improvement of audit quality in Indonesia, as well as provide insight for companies in efforts to improve their financial and operational performance.

The Indonesian economy is increasing every year, this cannot be separated from the contribution of the capital market (Indonesian Stock Exchange) which is increasingly active in driving Indonesian economic activity. Activity on the Indonesian Stock Exchange is supported by the increasing number of issuers issuing securities, especially share instruments. Improving stock trading conditions on the Indonesia Stock Exchange (BEI) is able to attract the general public to invest their excess funds in the stock market. The aim of this research is to determine the fairness of share prices and find out which companies are most suitable for investment by calculating the Price Earning Ratio (PER) and Price to Book Value (PBV). This research uses descriptive research with a quantitative approach. The population of this research uses Consumer Goods sector companies that are included in the Indonesian Sharia Stock Index for the 2015-2016 period. Fundamental Analysis is an analysis that functions to estimate future share prices by estimating the value of company fundamental factors that influence future share prices. These factors include ROE, EPS, DPS, DPR, PER, and PBV. The intrinsic value of the stock will be seen whether the stock is smaller than the market value and is considered expensive (overvalued), the intrinsic value is greater than the market value and is considered cheap (undervalued) or the intrinsic value is the same as the market value meaning it is valued fairly (correctly valued). The results of this research show that 9 out of 16 companies are undervalued and only the companies Taisho Pharmaceutical Indonesia Tbk and Chitose Internasional Tbk whose share prices are undervalued are supported by advanced PER and PBV calculations, the decision that can be taken is to buy these shares.

Banks are bodies or institutions that receive credit or loans. In banking finance we need to measure the asset ratio. Asset Ratio is the management of company assets in generating income which is used to evaluate the efficiency of financial management. The Asset Ratio includes a comparison between the company's total assets and the resulting income or net profit. Is the bank efficient in utilizing or using its fixed assets? One method for calculating a bank's asset ratio is the FixediAssets Turnover Ratioi (FATO) and Total AssetsiTurnover Ratio (TATO). Calculating these two analysis methods requires or involves all assets owned by the bank. a bank. In banking, the Fixed AssetsiTurnover Ratio (FATO) is a ratio that measures the effectiveness of a company in using its fixed assetiinvestments toigenerate net sales (services). Total Asset Turnover Ratio (TATO) is usually used to determine how effective a company's total assets are in generating income. From the results of the analysis of the financialistatements of PT. Bank Mandiri (Persero) Tbk in 2017-2021 can be concluded that the Company's activity ratio is still categorized as unfavorable. This is because the measurement of Fixed AssetiTurnover Ratio (FATO) and Total AssetsiTurnover Ratio (TATO) each year experiences fluctuations or is unstable or inefficient in managing fixed assets and total assets in supporting the Company's operations to generate income.

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.  

Financial ratio analysis is one of the measuring tools that can be used to analyze the financial condition of an institution. This study aims to measure and analyze the financial performance of City and District Zakat Management Organizations (OPZ) in Indonesia for the period 2019 and 2020 based on the ratio of activity, efficiency, amil funds, liquidity and growth. The method used in this research is descriptive qualitative with calculations using OPZ Financial Ratios published by PUSKAS BAZNAS. The data used in this study is secondary data obtained from financial reports published on the website. There are 8 samples used in 2019 and 10 samples used in 2020 that fulfill the sample criteria. The results of the study based on the overall activity ratio seen from the average performance in both years were effective and good. In the efficient ratio, 2019 as a whole showed inefficient results, while 2020 showed efficient results. The ratio of amil funds in both years showed good performance. The overall liquidity ratio in 2020 showed good performance results compared to 2019. The growth ratio in 2020 showed good performance, while 2019 showed poor performance.

The purpose of this study is to evaluate and compare the financial performance of district local governments in East Kotawaringin before and after the Covid-19 pandemic. The study's population consists of financial data from the regional administration of East Kotawaringin Regency, which is located in the province of Central Kalimantan. This study is a descriptive quantitative investigation. Using SPSS software, the study team performed a Paired T-test analysis to acquire results for homogeneity, normality, and one-way Anova tests. The documentation approach is employed in the sample procedure. Method This study use quantitative descriptive analysis for its analysis. The secondary data used in this study came from books, supporting journals, the internet, and the APBD posture in East Kowaringin Regency between 2018 and 2021.    

This research aims to analyze the financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from a profitability perspective using the Net Profit Margin Ratio, Benefit to Asset Ratio, Benefit to Capital Ratio for 2020 - 2022. The type of research is Descriptive Qualitative. The research data was obtained from the Mitra Perdana Sidoarjo Cooperative Financial Report for 2020 – 2022. Data analysis is by calculating the profitability ratio using the formula Net Profit Margin Ratio, Benefit to Asset Ratio, and Benefit to Capital Ratio. Financial performance measurement based on KUKM Ministerial Regulation Number 06/Per/M.KUKM/V/2006 The results of the research show that: 1) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Net Profit Margin Ratio in 2020, 2021 and 2022 is in an unhealthy condition, 2) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Benefit Over Assets Ratio, in 2020, 2021 and 2022 it is in a healthy condition, 3) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Benefits Over Capital Ratio, in 2020, 2021 and 2022 is in a healthy condition. The results of this research show that the Net Profit Margin Ratio in 2020 - 2022 has an unhealthy performance, so that the management of the Mitra Perdana Sidoarjo Cooperative in 2020 - 2022 has an unhealthy performance, so that the management of the Mitra Perdana Sidoarjo Cooperative is required to be able to further increase its net profit margin. produced.

Financial ratio analysis is the basis for assessing the performance of the cooperative in managing its financial resources in a given period. Analysis of financial performance KSPPS Al-Hikmah done with regards to the decline in the financial performance of the last few years, whereas KSPPS Al-Hikmah had won the award as the best cooperative of its performance as the city of Bogor.  The method used is quantitative method with a descriptive format. The results of these calculation of ratio are then compared with the standard of regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006 on Guidelines for Assessment of Cooperative Achievement. The purpose of this study is to determine the financial performance of the KSPPS Al-Hikmah years 2012-2015 in terms of the level of profitability, liquidity and solvency. The results showed that the financial performance KSPPS Al-Hikmah years 2012-2015 seen from the aspect of profitability, liquidity and solvency are generally still below the standard regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006. Although in terms of profitability is generally performed quite well, which is between the standard value. KSPPS Al-Hikmah should make corrections to assets in order to make greater contributions in generating SHU, and is expected to increase the capital by attracting more customers cooperatives.    

This research aims to analyze the role of sharia banking in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide formal financial access for poor and low-income people (unbankable people). This research uses a qualitative and quantitative approach (mixed research). Qualitative data analysis uses analysis techniques developed by Straruss and Corbin with three major steps, namely open coding, axial coding, and selective coding. Quantitative data analysis uses comparative analysis of financial reports in 2010-2014 and analysis of financial ratios in the form of CAR, ROA, ROE, NPF and FDR. This research proves that sharia banking has great potential in implementing financial inclusion, shown by significant growth in funding and financing in 2010-2014 and the results of financial ratio analysis also show that the performance and financial condition of sharia banking is good.

Tjiwi Kimia Tbk Paper Factory, the world's leading producer of pulp, paper and paper products, has an important role in the national economy. Financial ratio analysis highlights a company's financial health, focusing on liquidity, solvency, activity, and profitability. The aim of this research is to understand and assess the company's financial health and measure overall financial performance. From this research, it can be seen that ratio analysis shows liquidity fluctuations, a significant decrease in profitability, and a lack of efficient use of assets. Although the company's solvency remains maintained, the main challenge lies in operational efficiency and profit growth in proportion to the increase in assets. In conclusion, a more effective strategy is needed in debt management, increasing operational efficiency, and optimizing asset use to improve overall company performance

In the literature study related to evaluating the efficiency and profitability of Islamic insurance through financial statement analysis, previous studies highlighted various methods and approaches used to measure the performance of Islamic insurance companies. Financial statement analysis is the main focus in identifying factors that affect the operational efficiency and profitability of Islamic insurance companies. Some studies have used traditional financial ratios such as solvency, liquidity, and profitability ratios to evaluate the performance of Islamic insurance. However, due to the unique characteristics of Islamic insurance, studies have also proposed the development of specific metrics that take into account sharia principles, such as sharia compliance ratios and fairness ratios. In addition, non-financial approaches such as technical efficiency and allocative efficiency analysis have also been used to evaluate the operational efficiency of Islamic insurance. This research shows that factors such as scale of operations, business diversification, and managerial efficiency can contribute to the efficiency performance and profitability of Islamic insurance companies. Although there have been many studies conducted in this domain, there is still a need for more in-depth follow-up research to better understand the factors that influence the efficiency and profitability of Islamic insurance. With a better understanding of the performance of Islamic insurance companies, regulators and practitioners can develop more effective strategies to improve the stability and growth of this industry.

This study aims to determine the effect of Earning per Share (EPS), Return on Assets (ROA), Return on Equity (ROE), Current Ratio (CR), Deb to Equity Ratio (DER), Price to Book Value (PBV) on Returns. Share. The object of this research is the Indonesian Stock Exchange, mining companies in the coal industry sector for the 2019-2021 period. The research data used is secondary data with the sampling method using non-probability sampling. And the data analysis method is by calculating financial performance, determining stock returns using a sample of 19 companies. The results of this research have been tested on classical assumptions in the form of normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests as well as hypothesis tests in the form of t tests, f tests , determination test, and multiple linear regression test. The results of this study show that ESP partially has a negative effect on Stock Return, ROA partially  has a positive effect on Stock Return, ROE partially has a negative effect on Stock Return, CR partially has a positive effect on Stock Return, DER partially has a positive effect on Stock Return, and PBV partially has a negative effect on Stock Return.    

Stock returns are generated by investors from buying and selling activities of the stocks they own. The generated return is determined by the increase or decrease in the stock prices. These prices are formed by the fundamental performance of the company. The purpose of this research is to examine the influence of factors such as financial distress, firm size, liquidity, and price to cash flow from operating activities on stock return. This study was conducted on transportation and logistics companies during the period of 2019-2022. A total of 22 companies were selected as samples for this research, using purposive sampling method and obtaining 88 relevant research data. The relationship between the dependent variable and independent variables was analyzed using multiple linear regression. The hypothesis test showed that the variable of financial distress, analyzed using the Zmijewski method, did not have any significant influence on stock return. Firm size, measured by total assets, was also not found to have a significant impact on stock return. The analysis of liquidity using the current ratio did not find a significant influence on stock return. However, price to cash flow from operating activities showed a significant and positive influence on stock return. This factor can be taken into consideration by investors and potential investors when analyzing the financial fundamentals of transportation and logistics companies before investing, as it has an impact on stock return.

Financial ratio analysis is one way to assess a company's financial performance. This research aims to determine the financial performance of UD. Rubama. The research uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this research are UD's balance sheet and profit and loss report. Rubama for the 3 year period 2018-2020. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The research results show that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) is good, because there is an increase in the amount of debt and is followed by an increase in the amount of assets every year and the company is able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return on Investment is good, because the profits are quite high in terms of asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to produce optimal net profits, the average during the research period was 36%.

This research is motivated by the existence of a high level of public trust in banking is closely related to the assessment of banking performance in terms of liquidity ratio analysis. The purpose of the study is to determine the level of bank liquidity and what policies will be carried out by banks against the ratio results. The method used in the research is the literature review method with data in the form of references to evaluate liquidity ratios in banking. The results obtained in this study from Table RQ1 the types of liquidity ratios that are often used in measuring the level of banking liquidity are the quick ratio and cash ratio. While Table RQ2 the advice that can be given is that banks must be able to pay attention and evaluate their assets. So it can be concluded that in general the types of liquidity ratios that are often used to calculate the level of bank liquidity are the quick ratio and cash ratio and further banking policy suggestions to use more diverse types of liquidity ratios. Ajmadayana, C. P., Akmalia, Z., & Hasibuan, A. F. (2022). Analisis Rasio Likuiditas dan Solvabilitas pada Bank Muamalat Indonesia Periode 2019-2020. Jurnal Ekobistek, Volume 11 No.3, 179-185. Fathurrahman. (2022, March). Banking Perfomance Analysis Based On Liquidity Ratio. Nusantara Hasana Journal, Vol.1 No.10, 141-145. Harahap, & Safitri, S. (2015). Analisis Kritis Atas Laporan Keuangan. Jakarta: PT. Rajagrafindo Persada. Harianto, S. (2017). Rasio Keuangan dan Pengaruhnya Terhadap Profitabilitas Pada Bank Pembiayaan Rakyat Syariah di Indonesia. Jurnal Bisnis dan Manajemen, 41-48. Iryani, L. D., & Herlina. (2015). Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas dalam Mendukung Pembiayaan pada PT. Bank Danamon Indonesia, Tbk. Jurnal Ilmiah Akuntansi Fakultas Ekonomi, Volume 1 No. 2, 32-40. Jumingan. (2006). Analisis Laporan Keuangan. Jakarta: Bumi Aksara. Kasmir. (2015). Bank dan Lembaga Keuangan Lainnya. Jakarta: PT Raja Grafindo Persada. Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT. Rajagfrindo Persada. Khotimah, I. C. (2021). Analisis Dampak Pandemi Covid-19 Bagi Rasio Likuiditas Bank Bukopin Syariah. Jurnal LARIBA Jurnaal Perbankan Syariah, Vol. 2 No. 02, 28-41. Masita, N., Hariatih, & Nianty, D. A. (2023). Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas dan Profitabilitas pada PT. Bank Rakyat Indonesia (Persero) Tbk. Jurnal Manajemen dan Akuntansi, Vol. 1 No. 2, 203-214. Nurul, Suharti, T., & Nuhayati, I. (2020, Mei). Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas, dan Rentabilitas Pada Sektor Perbankan. Jurnal Ilmu Manajemen, Vol.3 No.2, 146-159. Ottay, M. C., & Alexander, S. W. (2015). Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT. BPR Citra Dumoga Manado. Jurnal EMBA, Volume 3 No.1, 923-932. Pangemanan, I. W., Karamoy, H., & Kalalo, M. (2017). Analisis Rasio Likuiditas, Leverage dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT. Bank Central Asia, Tbk. Cabang Manado. Jurnal Riset Akuntansi Going Concern, Volume 12 No. 2, 25-34. Permana, I. S., Halim, R. C., Nenti, S., & Zein, R. N. (2022). Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas dalam Mendukung Pembiayaan pada PT. Bank Danamon Indonesia, Tbk. Jurnal Aktiva: Riset Akuntasi dan Keuangan, Volume 3 No.3, 132-139. Ramadhanty, T. N., Musriha, & Noviandri, I. (2021). Analisis Rasio Keuangan terhadap Kinerja Keuangan pada PT.Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk. Jurnal Ekonomi dan Bisnis, Volume 1 Nomor 3, 183-188. Setia, I., Clasissa, R., Nenti, S., & Zein, R. N. (2022). Analisis Kinerja Keuangan dengan Menggunakan Rasio Likuiditas, Solvabilitas, dan Profitabilitas pada PT. Bank BNI (Persero) Tbk. Jurnal Aktiva: Riset Akuntansi dan Keuangan, Vol.3 No.3, 132-139. Sihombing, C., Damanik, E. O., & Sriwiyanti, E. (2019). Pengaruh Rasio Likuiditas Terhadap Kinerja Keuangan Pada PT. Bank Perkreditan Rakyat Eka Prasetya Pematangsiantar. Jurnal of Accounting USI, Volume 1 No. 1, 12-22.  

Bank Negara Indonesia (BNI) is one of the largest banks in Indonesia, which if you look at it has experienced significant development, especially in terms of assets and income, which are benchmarks for its financial performance. Financial ratio analysis, especially liquidity ratios, is an important part of measuring a bank's ability to pay short-term obligations. Liquidity ratios, such as Current Ratio, Cash Ratio, Loan to Deposit Ratio, and Loan to Asset Ratio, provide an overview of the bank's financial health. Through quantitative methods and research literature, we want to know how much Bank Negara Indonesia's liquidity ratio has developed from 2019 to 2023. From the analysis of this ratio, it can be concluded that Bank Negara Indonesia has quite good liquidity during the 2019 to 2013 period, which directly means that Bank Negara Indonesia has a good ability to pay its short-term obligations.

The cost of funds ratio is a matrix used to carry out analysis in financial reports to evaluate banking financial performance by connecting various factors that influence the cost of funds ratio. Financial ratio analysis is part of business analysis that assesses a company's prospects and risks. Cost of funds ratio analysis describes the relationship between the amount of money and the company's burden in managing these finances to increase profitability. Cost of funds ratio analysis method. Research was conducted to identify information related to cost of funds ratio analysis in banking. The research results show the significant impact of financial ratio analysis on the financial performance of banking companies in Indonesia. Suggestions include increasing LDR, reducing NPL, controlling operational costs, and improving customer service. It is also recommended that the banking industry be able to reduce the cost of funds ratio regularly to improve its financial performance.