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Analytics

Syifa Fauziyah; Sugeng Priyanto

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

This study aims to determine the effect of Current Ratio, Debt to Asset Ratio, Net Profit Margin and Total Asset Turnover on Stock Price on Construction and Building Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2018-2022. This type of research is quantitative research. The sampling technique in this research is the purposive sampling technique to obtain as many as 16 samples of companies from 26 companies. This study used secondary data, namely the annual financial statements. The analysis technique uses multiple linear regression analysis using the Statistical Program for Social Science (SPSS) version 25 program. The results showed that net profit margin had an effect on stock price, meanwhile current ratio, debt to asset ratio and total asset turnover had no impact on stock price.

Iqlima Ansori; Mia Laksmiwati

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

This research is conducted to analyze of the Return on Asset, Debt to Equity Ratio, Current Ratio and Total Asset Turnover of Company Value, which proxied by Price to Book Value. The population in this research used secondary data in the form of financial reports from energy sector companies for the 2018-2022 period which were listed on the Indonesia Stock Exchange (IDX) as many as 76 companies. The research used a purposive sampling method and obtained 40 companies as sample. Data analysis used multiple linear regression analysis with help of the SPSS Version 25 program. The results of this research indicate that Return On Asset, Debt to Equity Ratio, Current Ratio and Total Asset Turnover have a positive and significant effect on company value.

Vina Ramaadhianti; Wafiyyah Septiwidya; Juwainah Juwainah; Anditha Wanda Salsabila; Avriliani Dwi Septianay +1 more

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

Previous research or relevant research is very important in a research or scientific article. Previous research serves to strengthen the theory and phenomenon of the relationship or influence between returns on assets. This article reviews the factors that influence the current ratio, debt equity ratio, and debt asset ratio in an introductory financial management literature study. This study aims to analyze the factors that influence the disclosure of Return on Assets, namely: current ratio, debt equity ratio, debt-asset ratio, and working capital turnover. Samples were selected using purposive sampling method and samples that met the criteria. This study uses the classical assumption test, model feasibility test, multiple regression analysis and statistical t test. These results indicate that the variable current ratio and debt equity ratio have an effect on return on assets, while the debt-asset ratio and working capital turnover variable have no effect on return on assets.

Sephia Sephia; Mutmainah Mutmainah; M. Ichsan Diarsyad

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This study aims to determine the speculative choices made by funders to increase company self-esteem considering the presentation of LQ45 organizations listed on the Indonesia Stock Exchange in 2019-2021 by looking at the impact of financial proportions. When deciding to invest in the capital market, an investor must choose the right company. so investors can choose the company with the help of market ratio analysis. Dividend Policy and Profitability become mediating variables for this ratio. The inspection strategy used in this exploration is quantitative exploration and uses additional information gathering procedures as an annual report. Sampling in this study used a purposive sampling strategy consisting of 20 LQ45 businesses that met the sample criteria. Path analysis and linear regression analysis are the methods used for data analysis. Testing is done either bit or intercession. The consequence of this study reveals that the side effect of this study states that profit and profit strategies affect firm value. Meanwhile, Profit Strategy has a significant effect on Benefit. Mediation The effect of dividend policy on firm value cannot be mediated by profitability..  

Rizky Sitompul; Safriadi Pohan; Yacub Hutabarat

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

Financial ratio analysis is one way to assess the company's financial performance. This study aims to determine the financial performance of PT. MaraTanto Siregar. The study 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 study are the balance sheet and income statement of PT. Mara Tanto Siregar for 3 years for the 2018-2020 period. 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 results showed that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) was good, because there was an increase in the amount of debt and was followed by an increase in total assets each year and the company was 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, the average ROI level is 31%, due to the relatively high profit on 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 generate optimal net profit, the average during the study period was 42%.

Rizki Ariq Athullah; Marcelia Susan

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

This study intends to examine the financial performance of tourist industry enterprises listed on the Indonesian stock exchange from 2018 until 2021, both before and after the Covid-19 outbreak. The following indicators of financial ratios are used to assess a company's financial performance: liquidity (Current Ratio and quick ratio), solvency (debt-to-asset ratio and debt-to-equity ratio), activity (total asset turnover and working capital), and profitability (Return On Assets and Return On Equity). The data used in this study is secondary data from Indonesia Stock Exchange in the form of the 2018-2020 Annual Report. 2018 and 2019 financial reports for the situation before the COVID-19 pandemic and 2020 and 2021 annual reports for the situation during the COVID-19 pandemic. According to this study's findings, there are notable differences in the debt-to-equity, debt-to-asset, return-on-asset, return-to-equity, and total asset turnover before and after the COVID-19 pandemic. Meanwhile, the quick ratio and debt-to-equity ratio are not significantly different

Nurfani Azimawati, Nurfani Azimawati

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

The role of banking is currently very important in the financial system. A good financial system will have a good effect on banking performance which is projected by the Return On Assets (ROA) ratio. The purpose of this study is to examine and analyze the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Operational Costs and Operating Income (BOPO) on banking profitability. The data used in this study were obtained from financial reports from the Otoritas Jasa Keuangan (OJK) website www.ojk.id for 2019 – 2021. Sampling used the Purposive Sampling method, with a total sample of 26 BPDs and only 24 BPDs that met the following criteria: research sample. Sample data were obtained using Microsoft Excel and SPSS. The analytical method used in this research is multiple linear regression analysis method. The results of the study show that in 2019 – 2021, the NPL ratio has no effect on ROA, LDR has a positive effect on ROA, and BOPO has a negative effect on ROA.

Ferica Christinawati Putri

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

This research is a qualitative descriptive study with data collection using documentation techniques and the data used is in the form of Realization Reports of the Regional Revenue and Expenditure Budget of the North Kalimantan Provincial Government. Furthermore, this data is analyzed using financial ratios, namely the growth ratio and compatibility ratio. The results of the study show that there has been an increase in regional spending by the North Kalimantan Provincial Government and the calculation of the compatibility ratio shows that the Regional Government of North Kalimantan Province for the 2020 and 2021 Fiscal Years in allocating their funds for activities prioritizes operational spending, namely 72.19% and 80.35% the comparison is much greater with capital expenditure which is only 27.80% and 19.06%.

Gabriela, Stella

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

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.

Solma, Solma; Usdeldi, Usdeldi; Diwantara, Victor

Jurnal Maisyatuna 2023 STAI Denpasar Bali

The background of this research is the inconsistency in previous research which has different research results. The purpose of this study, in addition to strengthening previous research, is also to determine the effect of Liquidity (Current Ratio and Quick Ratio) on Profitability (Return On Assets) in Textile and Garment Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange with a research period of 6 years, from 2016-2021. The population in this study is 22 companies which are included in the Textile and Garment Sub Sector Manufacturing companies which are listed on the Indonesia Stock Exchange for the 2016-2021 period. The sample selection technique used in this study was a purposive sampling method using certain criteria and assessments in order to obtain a sample of 5 companies. In this study, the data analysis method used includes descriptive analysis, panel data regression test and model testing. Data were obtained from financial reports taken on the idx.co.id website or the company's website, then processed using Eviews 12. The results of this study partially show that Current Ratio (CR) has a significant and significant effect on Return On Assets (ROA), Quick Ratio has no effect and is not significant to Return On Assets (ROA). Meanwhile, simultaneously Current Ratio (CR) and Quick Ratio (QR) have a significant effect on Return On Assets (ROA).  

Wahyuning, Sri Wahyuning; Anif Maghfiroh; Haryo Kusumo; Eko Siswanto

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

Financial management is an administrative activity related to budget planning, storing, using, recording and monitoring the entry and exit of money or organizational funds. Inventory analysis is an activity to examine an asset issue that includes goods. Turn over inventory is the ratio between the total cost of goods sold and the average value of inventory owned by the company. in the process of managing finances and inventories, it is still carried out using a recording system in a ledger, so it is less effective. Therefore the author will develop a form of information system by selecting CV. Arris AC as research object. Based on the problems that occur in CV. Arris AC, the authors provide a solution that can overcome weaknesses by creating an Accounting Information System for Financial Management and Inventory Analysis using the inventory turnover ratio method which can be accessed via the web. In other words, this ratio describes how fast inventory rotates. web is an application that contains multimedia documents (text, images, sound, animation, video) in it that uses the HTTP protocol with database support for MySQL, Xampp and Adobe Dreamweaver CS6..   Keywords:Accounting, Financial Management, Inventory Analysis, Ratio, Web

Puspita Geatri Br Perangin-Angin; Erisma Adi Natalian; Risma Wira Bharata

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

By doing this research aims to examine the financial performance of the local government of Central Java Province. This analysis uses regional financial independence ratios, financial efficiency ratios, PAD effectiveness ratios, and growth ratios to assess financial performance. This study is included in the category of quantitative descriptive research. The data used comes from the Financial Report of the Central Java Provincial Government for the 2019-2022 budget period. Financial ratio analysis is the method used to perform this analysis. As shown by the research results, the financial performance of the Central Java Provincial Government is still far from optimal. Regional Original Revenue Management has proven successful, but regional finances are still inefficient. In addition, the level of regional independence is still low, as shown by the increase in central government assistance compared to the regional original income of Central Java Province.

Novereis Novereis; Marniati Marniati; Srisetyawanie Srisetyawanie

Prosiding Seminar Nasional Manajemen dan Ekonomi 2023 Universitas Kristen Indonesia Toraja

Analysis of Financial Performance at the National Land Agency of Tana Toraja Regency. The formulation of the problem in this study is the Financial Performance of the National Land Agency of Tana Toraja Regency. The problem in this study is how the Performance of the Revenue and Expenditure Budget at the National Land Agency of Tana Toraja Regency for the 2019-2021 Fiscal Year is viewed from the effectiveness ratio and efficiency ratio. The purpose of this study was to determine the Financial Performance of the National Land Agency of Tana Toraja Regency for the 2019-2021 Fiscal Year in terms of the effectiveness ratio and efficiency ratio. The type of research used in this research is descriptive quantitative. The type of data used in this research is quantitative data. Sources of data conducted in this study are primary data and secondary data. Data collection techniques using observation, interviews and documentation. The data analysis technique used is ratio analysis, where in the ratio analysis technique there are two formulas used to calculate the numbers, namely effectiveness and efficiency. The results showed that the Financial Performance of the National Land Agency of Tana Toraja Regency when viewed from the level of effectiveness, in 2019 with a value of 83.18% and in 2020 with a value of 90.66% and in 2021 with a value of 93.57%. efficiency in 2019 with a value of 20% in 2020 with a value of 10% and in 2021 with a value of 6%.  

Eka Indah Apriliani; Adiati Trihastuti

Jurnal Kajian dan Penalaran Ilmu Manajemen 2023 CV. Aksara Global Akademia

This study aims to determine the comparison of the soundness level of PT.  Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk based on Bank Indonesia Regulation (PBI) No.13/1/PBI/2011 concerning Assessment of Commercial Bank Validity Level using RGEC method (Risk Profile, Good Corporate Governance, Eaming and Capital). The period used in his research was 5 years, starting from 2018 to 2022. The type of research used is descriptive research kualitative. The data obtained is in the form of secondary data in the form of annual financial statements of PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk.  This study used an assessment method based on the calculation of each variable. Risk Profile assessment uses Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. Good Corporate Governance uses the results of Self Assessment of GCG implementation that has been published by PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk. Earnings valuation uses the ratio of Return On Asset (ROA) and Operating Expense Against Operating Income (BOPO).. Capital uses the Capital Adequacy Ratio (CAR). The results of research and data analysis using RGEC (Risk Profile, Good Corporate Governance, Earning and Capital) methods can be concluded that PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk received a Composite Rating of 1 (PK-1) with the predicate "Very Healthy". This is evidenced by PT Bank Central Asia Tbk obtaining an average composite value of 97.33% and PT Bank Mandiri (Persero) Tbk of 94.00% for the past 5 years. So it is proven that PT Bank Central Asia has a higher performance than PT Bank Mandiri (Persero) Tbk.

Arina Bunganingtyas; Erisma Adi Natalian; Herlina Manurung

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

The village is a unit of legal society which has territorial boundaries and regulates its own government affairs. The village government, one of the element of the village government, has full authority to carry out planned village activity programs. The implementation of village authority to carry out village activity programs funded by the Village Revenue and Expenditure Budget (APBDes) where village revenue comes from various sources. The research object used is the realization report on the implementation of the village revenue and expenditure budget of the Purwodadi village government for the 2020 and 2021 fiscal years. The type of data used is unit count. The data collection technique used is the document study technique and the research method used is descriptive method, data analysis using the independence ratio, compatibility ratio, growth ratio, efficiency ratio, and effectiveness ratio.

Lovia Nur Puspita; Adinata Kurnia Putra; Ratih Kusumastuti

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

This article aims to analyze the financial performance of PT. Unilever Indonesia Tbk during the 2020-2022 period using liquidity ratios and solvency ratios. Liquidity ratios and solvency ratios are used as a tool to evaluate a company's ability to meet short-term and long-term financial obligations. This study collects financial data of PT. Unilever Indonesia Tbk from annual financial reports for the 2020-2022 period. The liquidity ratios used in this analysis include the current ratio, cash ratio, and quick ratio. Meanwhile, the solvency ratios used include the ratio of debt to equity and the ratio of long-term debt to equity

Luluq il Jannah; Abdilla Rungki P; Ariny Asyhari; Ratih Kusumastuti

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

Performance appraisal aims to determine progress and to increase the trust of external parties. There are two types of assessment of company performance, namely the assessment of financial performance and non-financial performance. Financial performance is an analysis carried out to see how far a company has carried out by using the rules of financial implementation properly and correctly. The research methodology used is based on data and data sources, data collection methods, operational definitions, and analytical methods. The analytical method used is financial ratio analysis which is a form of quantitative analysis. In 2020, the current ratio, quick ratio and cash ratio are respectively 115%, 66% and 52% and in 2021 they are 113%, 64% and 53%. The cash turnover ratios in 2020 and 2021 are 2 times and 4 times. Debt to Asset Ratio in 2020 and 2021 is 46% and 41%. Working capital turnover for 2020 and 2021 is 2 times and 4 times. Fixed asset turnover for 2020 and 2021 is 0.23 times, and 0.28 times. Meanwhile, total asset turnover for 2020 and 2021 is 0.12 times and 0.16 times. The net profit margin in 2020 and 2021 is 37% and 35%. After conducting research on the performance of the BRI Simpang Rimbo Besar Unit, it can be concluded that the performance of the BRI Simpang Rimbo Besar Unit for the periods of 2020 and 2021 from a liquidity standpoint is quite good as well as from a solvency perspective. is good enough. However, in terms of activity and profitability, the performance of BRI Simpang Rimbo Unit is not good. For this reason, the authors suggest that the BRI Simpang Rimbo Besar Unit further improve promotions and service levels to attract potential customers

Rifal Dwi Putra; Tegar Zaki Hanafi; Taufiq Akbar Dewi Fidrdaus; Ratih Kusumastuti

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

This research was conducted to collect information about financial statements from 2021-2022, namely the balance sheet and income statement at PT Duta Pertiwi Nusantara. This study uses a theoretical basis from financial management theory regarding profitability ratio analysis of financial statements, the analytical tools used in this study are Gross Profit Margin, Net Profit Margin, Return on Investment and return on Equity. Based on the results of the analysis, it shows that the Gross Profit Margin of PT Duta Pertiwi Nusantara has decreased from 2021-2022, seen from the Net Profit and Return on Equity Margin during 2021-2022 the results show the same percentage, which has decreased in 2022. Then the Return On Investment achieved during 2021 to 2022 experienced a slight increase in 2022. The results of this study indicate that the profitability ratios in the financial statements of PT Duta Pertiwi Nusantara have not been stable and Based on the problem formulation of this study, namely "How much is the analysis of profitability ratios in the financial statements of PT Duta Pertiwi Nusantara. "How much is the analysis of profitability ratios in the financial statements of PT. Duta Pertiwi Nusantara", it is concluded that the Profitability Ratio has a very large influence on the financial statements of PT. Duta Pertiwi Nusantara because we can understand the company's financial condition.

Mardhika, Sabda Maheswara; Persada, Hanifa Nada; A’rifa, Maulina Maalak

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

This research is motivated by a phenomenon. As this phenomenon and previous studies present different research gaps and have been conducted for quite some time, further studies are needed to test the consistency of the results of previous studies and also to revisit existing research gaps. is needed.The focus of my research in writing this journal is how monetary policy has a material impact on Indonesia's Islamic commercial bank lending products and how the inflation rate has a material impact on Indonesia's Islamic commercial bank lending products and the magnitude of the impact of monetary policy. Monetary Policy Politics and inflation rates in the Indonesian economy. The data used in this study are secondary data. Secondary data is research data obtained indirectly (acquired and recorded by others) through an intermediary medium. Secondary data for this study were obtained from the Indonesian Stock Exchange (IDX) Islamic Commercial Bank Listed Companies Annual Reports, OJK Shariah Bank Statistical Financial Statements (SPS), and financial statements issued by Bank Indonesia. The analysis method used in this study is multiple regression analysis. The purpose of this regression analysis is to obtain a comprehensive picture of the relationship between the independent and dependent variables of each company's performance. Before running multiple linear tests, this method requires a classical assumption test for best results. SPSS software version 23 is used to process the data.

Ayudia Febrihartini; Dinda Agung Trisna; Ratih Kusumastuti

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

The financial statements of a company are important in its use. Because, with financial reports, company management and external parties need these reports to make a decision. The main step in carrying out this decision-making is of course by first analyzing the financial statements, in order to find out whether a company's finances are healthy or not, and can also assess how the company's performance is through its financial reports. This study aims to be able to find out how the financial performance at PT. ACE Hardware Indonesia Tbk reviewed through analysis of financial ratios. The method used in this research is descriptive method by measuring liquidity ratios, solvency ratios, profitability ratios and activity ratios. Data and information sources were taken from the Indonesia Stock Exchange and parties that have previously published this analysis.