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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.

Prasetiyo, Yudhi; Wisnantiasri, Sila Ninin; Riyani, Etik Ipda

Dinamika Akuntansi Keuangan dan Perbankan 2023 Faculty of Economic and Business Universitas STIKUBANK

The proper submission of financial reports affects the company's reputation because it ensures that short-term and long-term decisions and policies are made quickly so that the public gets information quickly. This study aims to determine whether audit delays are influenced by financial performance and examiner reputation. The period 2016-2021 is the time span of this research with various types of industrial or business companies listed on the Indonesia Stock Exchange. This study is quantitative in nature. The test sample consists of 126 entities and is taken by purposive sampling. The data analysis technique uses multiple linear regression. Based on the results of the analysis obtained, it was found that liquidity proxied in the quick ratio did not show significant results on audit delay, then profitability proxied by net profit margin showed significant results on audit delay, then for solvency proxied by debt to assets gave results had no significant effect on audit delay, then for external auditor reputation also did not show significant results on audit delay.

Amru Alba; Rudi Kurniawan; Taufik Gunawan; Muhaddis Muhaddis

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

Pre-prosperous families do not understand that social assistance must be accounted for according to technical instructions. Recipients of social assistance do not know that the assistance they receive must be used according to the budget plan and the activity implementer must submit a report to the Directorate of Social Security, Ministry of Social Affairs of the Republic of Indonesia and BPKP to check whether the assistance is appropriate and on target. The aim of implementing this service is to provide understanding to underprivileged families that social assistance is provided selectively and recipients are researched professionally. Social assistance is provided to improve the standard of living of underprivileged families, paying attention to justice, propriety, rationality and benefiting from the principles of transparency, accountability, fairness and selectiveness. Social Assistance is assistance in the form of money or goods given to protect underprivileged families from social risks. The method used is socialization through seminars, problems are answered by collecting data, documentation and interviews. Partners in implementing this socialization are the village head, Village Representative Council, village figures and students. Researchers obtained data from underprivileged families regarding aid that was right on target, aid was not distributed all at once but was divided into stages and the use of the budget was checked by the Financial and Development Audit Agency.

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.

Abadi, Ruklie; Purwanti, Ika

Jurnal Maisyatuna 2023 STAI Denpasar Bali

This study aims to investigate the impact of the COVID-19 pandemic on the financial performance of commercial banks through a comparative analysis. The research model adopts a qualitative approach to delve into the nuanced factors affecting bank performance during the pandemic. Purposive sampling is employed to select participants from the commercial banking sector. Data analysis involves thematic coding and comparative analysis. Findings reveal insights into the resilience and adaptability of commercial banks amidst the pandemic, shedding light on key indicators such as capital asset ratio, return on assets, operational costs, and liquidity ratios. The study contributes to understanding how commercial banks navigate financial challenges during crises, providing valuable insights for stakeholders and policymakers.

Rudy Rahwana

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research was conducted to obtain information related to the ability of cooperative management to be able to optimize the scale of cooperative business, through efficient, productive and rational capital allocation; utilization of business capacity and cooperative capital; cooperation with various parties, both in the form of business, capital and cooperative management in general; and fertilization of own capital, through member savings and the formation of reserve funds. To achieve the above optimization, the stigma of "Cooperative as an association of people not an association of capital" should be removed, which is often considered as one of the factors causing the failure of cooperative financial management. Of course, this is a tough task for cooperative managers in carrying out their cooperative business activities, but with the capacity of the management that continues to be fostered and upgraded in knowledge and abilities, to achieve maximum cooperative goals.

Marni Marni; Elisabet Pali; Stefani M. Palimbong

Prosiding Seminar Nasional Manajemen dan Ekonomi 2023 Universitas Kristen Indonesia Toraja

This study aims to determine the financial performance before and after the acquisition listed on the Indonesian Stock Exchange. This type of research is quantitative comparative, this research is to compare financial performance before and after the acquisition. This study uses quantitative data types, meaning that in analyzing the data used is data in the form of numbers. The unit of observation in this study is the 2016-2020 financial statements of PT ABC, Tbk. Data analysis methods used in this research are profitability ratios, liquidity ratios, solvency ratios and activity ratios by comparing the financial performance before and after the acquisition. Based on the results of research showing that financial performance as measured by financial ratios ROA, ROE, NPM, CR, QR, TATO and FATO has decreased after the acquisition compared to before the acquisition. The DAR, DER, and ITO ratios have increased after the acquisition compared to before the acquisition. The acquisition strategy has not been fully achieved within 2 years due to the condition of the financial performance of PT ABC Tbk. before the acquisition is better than after the acquisition.

Anggita Herlina

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

Analysis of financial performance is the most important thing for business people because financial performance is an indicator to find out whether the business being run will continue to run well in the future or not. All companies will analyze the company's financial performance so that the company can get an overview of the company's financial condition. One of them is a State-Owned Enterprise (BUMN) in Indonesia, namely PT Hutama Karya which is engaged in construction, as well as property and infrastructure development. The purpose of this study was to determine the condition of PT Hutama Karya's financial performance as measured using a liquidity ratio based on data, information, and records from the financial statements of PT Hutama Karya in 2020 to 2022. The results of the study show that PT Hutama Karya's financial performance in 2020 to 2022 can be said to be quite good because the company is able to pay its short-term debt. This is because the company's current assets are managed properly by the company's financial management which makes it increase significantly and there is a decrease in its current debt.

Alma Alia Syahra; Anwar Bowo Leksono; Suseno Hendratmoko

Intellektika : Jurnal Ilmiah Mahasiswa 2023 STIKes Ibnu Sina Ajibarang

This research aims to analyze the trend of changes in the ROE and ROI ratios at PT Telkom Indonesia (Persero) Tbk which refers to the BUMN Decree KEP-100/MBU/2002 seen from the ROE and ROI profitability ratios for the 2017-2021 period. This type of research is descriptive research that uses quantitative data methods to analyze, calculate and interpret study results. This data is obtained from financial reports that have been published on the Indonesia Stock Exchange or IDN Financial. The results of research analysis of the ROE profitability ratio in 2017-2021 PT Telkom Indonesia (Persero) Tbk experienced a significant decline from 2017 to 2018, but was quite stable in the following years although it still experienced increases and decreases, although not too significant. The results of the research analysis of the ROI profitability ratio in 2017-2021, PT Telkom Indonesia (Persero) Tbk experienced a significant decline from 2017 to 2018, and continued to fall until 2020, but in 2021 it increased, although not significantly.

Ari Sukmawati Diningrat; Anwar Bowo Leksono; Suseno Hendratmoko

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

A bank health assessment is needed to find out whether the condition of the bank is unhealthy, sick or healthy so that the company can take appropriate steps to handle it. The choice of CAR (Capital Adequacy Ratio) as the dependent variable is because according to Bank Indonesia, the Capital Adequacy Ratio is the most important indicator in maintaining the level of bank health. Meanwhile, the choice of ROA (Return On Assets) and ROE (Return On Equity) is because Return On Assets and Return On Equity are aspects of assessing the health of a bank as seen from its ability to generate profits. This research has an important objective to evaluate the financial performance of PT. BTPN Bank by considering ROA, ROE and CAR. With this research, PT. Bank BTPN will know whether the profits generated from Assets and Equity affect the Capital Adequacy value. The sampling technique in this research used purposive sampling, while the sample taken was PT's quarterly financial report. BTPN Bank for the 2014-2022 period consisted of 36 samples obtained through documentation and literature study. From the results of the analysis carried out, the research results show that partially Return On Assets has a positive and significant effect on the Capital Adequacy Ratio, Return On Equity has a negative and significant effect on the Capital Adequacy Ratio, and simultaneously Return On Assets and Return On Equity have a positive and significant effect but not very strong on PT's Capital Adequacy Ratio. National Pension Savings Bank in the 2014-2022 period with evidence of an R Square value of 0.304 or 30.4%.  

Chindi Lainora; Sabirin Iskandar; Abdullah Abdullah

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

This research aims to determine whether the company's working capital has shown efficiency in increasing better profit growth. The author's research object is PT. Makassar Industrial Zone (Persero). This research method is descriptive research using quantitative methods. Quantitative data is numerical data, data obtained from financial reports. Researchers use data collection techniques accompanied by documentation. The results of the research show that the efficiency ratio shows the turnover of fixed assets that are sold a lot so that the turnover of receivables increases so that profitability can increase profit growth. So it is concluded that profit growth at PT. Makassar Industrial Zone (Persero) working capital management has not been shown to be efficient.

Intan Septiani; Herudini Subariyanti

Journal of Management and Social Sciences (JIMAS) 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Analysis of financial performance with financial ratios of PT. Indofood Sukses Makmur TBK, can be done through financial ratio analysis. The aim of this research is to determine the liquidity ratio, activity ratio and profitability ratio at PT. Indofood Success Makmur TBK. The research method used is a quantitative research method. Quantitative research is carried out by collecting data in the form of numbers, or data in the form of words or sentences which are converted into data in the form of numbers. In the context of PT. Indofood Sukses Makmur Tbk, this financial ratio analysis will provide a view of the company's performance in generating profits, managing liquidity, managing debt and utilizing its assets. However, it should be remembered that financial ratio analysis should not only depend on one indicator, but must be seen as a whole and in the context of the relevant industry. From the results of this research it was found that the activity ratio was good, the profitability ratio was quite good, the liquidity ratio was quite good.

Anita Paulisa; Renny Mointi; Monalisa Monalisa

Intellektika : Jurnal Ilmiah Mahasiswa 2023 STIKes Ibnu Sina Ajibarang

Analysis of Liquidity Ratios and Solvency Ratios in Measuring Financial Performance PT. Kawasan Industri Makassar (Persero), Thesis Management Study Program Sekolah Tinggi Ilmu Manajemen Lembaga Pendidikan Indonesia (STIM-LPI) Makassar. (supervised by Renny Mointi, S.E., M.M and Monalisa, S.E., M.M). This research aims to determine the Liquidity Ratio and Solvency Ratio in Assessing the Financial Performance of PT. Kawasan Industri Makassar (Persero). The type of research used in the research is quantitative. The data processed is the financial report of PT. Kawasan Industri Makassar (Persero) 2019-2021 which consists of the balance sheet. Research results from the liquidity ratio measured using the current ratio show that the financial performance of PT. KIMA is said to be less than reasonable and safe because it is below the industry average standard. On the quick ratio of financial performance. PT. KIMA Makassar is said to be good/reasonable and safe because it is above the industry standard from 2019 to 2021, namely 296%, 304% and 159% for the industry standard of 150%. The Solvency Ratio with Debt to Total Asset Ratio from 2019 and 2020 to financial performance is good/safe, whereas in 2021 it is said to be less good because it is above the industry average standard, namely 38%, with the industry standard being <35%. In the Debt to Total Equity Ratio, 2019 to 2020 is good/safe regarding financial performance because it is below the industry average set at 47%, 26% and 61%, while the good industry standard is <80%.

Hilda Melia Faradila; Andrik Gastri Widjatmiko

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the current era of very tight business competition, companies are required to improve their financial performance. To be able to assess the company's financial performance, all interested parties need to know the company's financial condition as seen from the company's financial reports. To assess the company's financial performance, it can be shown through the financial reports presented by the company management. The importance of the liquidity ratio for financial performance is because liquidity has a fairly close relationship with the company's ability to earn profits (profitability), namely liquidity shows the level of availability of working capital needed for operational activities. Having sufficient working capital makes it possible for the company to operate optimally and not experience difficulties due to the financial crisis. However, excessive working capital actually shows that there are unproductive funds and gives the impression that the company is releasing them to make a profit. Ideally, the company's working capital should be available in sufficient quantities to finance the company's various activities, which means there is no shortage of capital and no idle resources. In this way, the company's ability to improve its financial performance on its assets is maximized, and the current ratio is one of the components of the liquidity ratio used in this research.

Nida Nurhayani Pohan; Kamilah Kamilah; Rahmat Daim Harahap

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

This study aims to analyze the effect of inflation, financing to deposit ratio (FDR), and operational efficiency on return on assets (ROA) in the financial sector. ROA is an important performance indicator for financial companies, because it reflects the level of profitability of the assets owned. The research method used is regression analysis with annual data from various financial companies during the study period. Inflation is measured using the consumer price index (CPI), FDR describes the ratio between loans provided by banks and deposits received from customers, and operational efficiency is measured by the ratio of operating costs to operating income. The results of this study provide useful insights for the management of financial companies in facing challenges from economic and operational factors. To increase ROA, companies need to consider effective inflation risk management strategies and optimize the FDR ratio, while still focusing on improving their operational efficiency.

Alfia Dwi Damayanti; Herudini Subariyanti

Journal of Management and Social Sciences (JIMAS) 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The Covid-19 pandemic is a problem for banks because it can cause problems in the real sector or potential problems for the business world in the banking sector. This of course can happen, because the banking sector is an intermediary or intermediary institution supporting the needs of investment funds in the business world. The data analysis method in this study uses quantitative analysis with a comparative approach which aims to determine differences in the financial performance of Islamic commercial banks before Covid-19 and after Covid-19 using the indicators ROA, CAR, BOPO, NPF and FDR. The source of data in this study is secondary data, in which researchers obtain financial performance data from financial reports contained in OJK. The results of this study indicate that the financial performance of Islamic Commercial Banks compared to before Covid-19 has decreased in the financial ratios ROA, FDR, BOPO after Covid-19 while the ratio of CAR, NPF after Covid 19 has increased compared to before Covid-19.

Dila Wandasari; Aqwa Naser Daulay

Manajemen Kreatif Jurnal (MAKREJU) 2023 Pusat Riset dan Inovasi Nasional

Any organization that adheres to established standard operating procedures, whether a business organization or a public institution, rewards good performance. The success of an organization depends on measuring its financial performance. The purpose of this research is to find out how value for money is in evaluating financial performance. The accountability report of the North Sumatra provincial government is used as secondary data in this research, which uses descriptive methodology with a quantitative approach. Data collection techniques include documentation methods. The results of this research show that the company's financial performance in 2022 is good in terms of Economic Ratios and Efficiency Ratios, but the Effectiveness Ratio cannot yet be considered effective performance.

Johanis Padang; Aminah Aminah; Brisa Makiwan

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

This study aims to determine the economic level, effectiveness and efficiency of the use of village funds as a measure of financial performance. The subject of this research is Paccerakang Village Office, Luwu Regency. The type of research used in this research is descriptive quantitative. The data processed is the village fund financial report (DDS) report on the village income and expenditure budget from 2021 to 2022. The data collection techniques used are document and library techniques. The data analysis technique used in this research is descriptive comparative analysis with the formula: Economic Ratio, Effectiveness Ratio and Efficiency Ratio.              The results showed that the economic performance of the Paccerakang Village Government of Luwu Regency was generally good in managing the finances of the Village Fund (DDS), although the effectiveness performance was less effective in managing the Village Fund (DDS). This can be seen from the results of the calculation of the Economic Ratio, which is categorised as Very Economical because the Economic Average is above 100%, namely 200.31%. While the Effectiveness Ratio is categorised as Less Effective because the average effectiveness is less than 80%, namely 65.6% and the Efficiency Ratio is categorised as Very Efficient because the average efficiency is less than 60%, namely 46.47%.

Endang Dwi Wahyuningsih; Aniqotunnafiah Aniqotunnafiah; Vira Nur Hidayah

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

The aim of this research is to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Financial Distress in Manufacturing Companies in the Consumer Goods Industry Sector for the 2020-2022 period. The measure of Financial Distress used is the Altman Z-score. The method used in this research is descriptive research with a quantitative approach, using multiple linear regression analysis. The population of manufacturing companies in the Consumer Goods industry sector listed on the Indonesian Stock Exchange in 2020-2022 is 201 companies. The sampling technique used was purposive sampling technique, and a sample of 147 companies was obtained. The analysis used was Multiple Linear Regression with data processing tools in the form of SPSS v 19, The results of this research are that the Profitability Ratio proxied by Return on Assets (ROA) has a positive and significant effect on Financial Distress. Meanwhile, Leverage proxied by DER, according to the research results, has a negative and significant effect on Financial Distress.