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Analytics

Krisna Dwi Prasetyo; Indah Listyani; Edi Murdiyanto

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

A company needs to pay attention to financial performance so that it can see the extent of the company's position by analyzing financial reports. This research aims to determine the comparison of financial performance before and after the acquisition of PT. XL Axiata Tbk. in 2014 using the ratio Return On Assets, Return On Equity, Net Profit Margin.This type of research is descriptive with quantitative data taken secondary from the balance sheet and profit and loss report of PT. Pakuwon Jati Tbk for 2011-2017. Samples were taken from the population according to the saturated sampling method. The results of the research that has been carried out show that the financial performance of ROA, ROE AND NPM is almost the same because the average before the acquisition decreased while after the acquisition it increased which can be said to be good after the acquisition.  

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.

Joanico Francisco Ximenes Alexandre; Muhammad Taufik; Hidayat Hidayat

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2023 Institut Teknologi dan Bisnis (ITB) Semarang

The purpose of this study was to analyze the Financial Performance of Local Governments based on Value for Money at the Surabaya City Government in 2015-2021, namely in terms of economy, efficiency and effectiveness. The method of analysis in this research is Descriptive Qualitative Analysis Method. The data collection technique used is the report on the realization of the regional budget for revenues and expenditures (APBD) of the Surabaya City Government in 2015-2022. The data was obtained from the Surabaya City Regional Revenue and Financial Management Office through the Surabaya City Regional Government website. Measurement of economic value is based on the comparison of the budget with the realization of the budget. The measurement of efficiency value is based on the comparison of output with input, where the output is obtained from the performance achievement of the Surabaya City Government. While the input of economic value that has been obtained and for measuring the value of effectiveness is based on the comparison of outcomes with outputs, where the outcome is the target to be achieved, while the output is the performance achievement of the Surabaya City Government. The results of this study indicate that the financial performance of the Surabaya City Government shows that the performance of the Surabaya City Government is quite economical in 2015-2021. The economic level is quite stable in a span of seven years and has an average achievement of 87.74%. In terms of efficiency, it shows that the financial performance of the Surabaya City Government from 2015 to 2021 on average for seven years is included in the efficient criteria. In terms of effectiveness, the Surabaya City Government's financial performance for the 2015-2021 fiscal year shows an unstable condition, so that from the level of effectiveness, the Surabaya City Government must try to improve it again.

Dheandra Merza Hanifah; Ivan Yudianto

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This research shows that the financial performance achievements of the Bekasi city government have not been maximized in realizing development for the welfare of the community. The method used is descriptive quantitative. Data collection techniques in this study include interviews, documentation, and literature studies. The results of the research show that the financial performance achievements of the Bekasi city government for the 2018 - 2022 fiscal year average DDF of 42.2% with a medium financial capacity category, average Regional Financial Independence of 77% with a delegation relationship pattern, average effectiveness of PAD is less effective with a ratio of 89.73%, an average operating expenditure of 80%, an average capital expenditure of 18%. Spending efficiency with an average of 84.75% in the efficient category. This shows that the average achievement is that the Bekasi City Government towards central government transfer funds is still more dominant than regional original income because the Bekasi City is still decentralized and most of the funds owned by the Bekasi City Government are prioritized for operating expenditures so that capital expenditures are relatively small and more to routine expenses or spending to fulfill activities. The Bekasi City Government has also focused on economic recovery during the COVID-19 pandemic, and overall performance achievements in Key Performance Indicators have been quite good.

Yastin Resu

Intellektika : Jurnal Ilmiah Mahasiswa 2023 STIKes Ibnu Sina Ajibarang

The purpose of this research is to find out how professional training and career development impact employee performance. The South Sulawesi Province Representative Financial and Development Supervisory Agency (BPKP) is the subject of this inspection. This research uses primary data; Samples were obtained using random sampling and data analysis was carried out using multiple linear analysis. The samples collected were 40 employees. The survey results were tested for reliability and validity using multiple linear regression analysis and hypothesis testing, t test and F test. Positive and significant results were obtained through analysis of the relationship between employee performance variables (Y) and training variables (X1), with a significance level of (0.004 <0.05). Positive and significant results were obtained using the career development variable (X2) with a significance threshold of t (0.000 <0.05). However, based on the results of simultaneous tests with a significance level of t < a (0.000 – <0.05), the variables are employee performance (Y) and professional training (X1) and career development (X2) as well as conveying positive and meaningful results to others.  

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%.  

Marni Jelianti Suka; Rati Pundissing; Yohanis l.Ta’dung

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

Financial Performance Analysis Using the Market Value Added (MVA) Method at PT. Duta Anggada Realty Tbk. This research aims to determine financial performance using the Market Value Added (MVA) method at PT. Duta Anggada Realty Tbk. The object of this research is the financial performance of PT. Duta Anggada Realty Tbk. This research uses a quantitative approach with data analysis techniques in this research, namely the financial reports of PT. Duta Anggada Realty Tbk. The results of this research conclude that calculating the market value of shares, calculating the book value of shares, and calculating Market Value Added (MVA) fluctuates from year to year. The MVA value shows a negative value from 2019-2022. This indicates that PT Duta Anggada Realty Tbk cannot create added value and cannot maximize its income.  

Nur Aisiyah Mulyati; Nuri Aslami; Nurlaila Nurlaila

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This research is aimed at finding out the Transparency of Management of Annual Responsible Village Deliberation Funds (MDPT) in BUMDesa Lancang Kuning, Rumbai Jaya Village. By using a qualitative approach supported by descriptive methods. Data was collected by interviewing, observing and documenting. This research uses data collection techniques by interviewing directors and secretaries regarding financial reports. A series of studies produced conclusions showing that the Annual Accountability Village Deliberation Fund Management (MDPT) was in accordance with SAK ETAP with the percentage of completion method recognized in reports from 2019 to 2021. BUMDesa Lancang Kuning Rumbai Jaya Village was guided by SAK ETAP in preparing the report because it makes performance easier and can help minimize errors in recording reports, which has a beneficial impact on the progress of the entity. BUMDesa will continue to try to be the best for financial reporting.  

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.

Alyumna Asfiatul Hikmah; Edi Murdiyanto; Zulfia Rahmawati

Master Manajemen 2023 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Financial performance analysis is carried out by comparing the results achieved from one period with another. In this case, the ratios used by the author in this research are the effectiveness ratio, efficiency ratio and growth ratio. This ratio is used to provide an overview of information regarding financial performance over the last three years (2019-2021). This research uses quantitative methods because the data collected is in the form of figures obtained from the 2019-2021 APBDes Realization Report. The data used in this research is a time series. The results of this research show that the effectiveness ratio of the Kaliboto Village government from 2019 to 2020 has very effective performance. The efficiency ratio of the Kaliboto Village government in 2019 to 2021 experienced increases and decreases. The growth ratio in 2019 increased by 7.17%, then descreades in 2020 by 1.45%, but decreased in 2021, namely -10.07%.

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%.

Dhea Emilia Purbasari; Anwar Bowo Leksono; Suseno Hendratmoko

Pusat Publikasi Ilmu Manajemen 2023 Fakultas Ekonomi & Bisnis, Univ

Food and beverage sub-sector companies are an industrial sector that operates in the food and beverage sector. Some of them are PT Mayora Indah Tbk with net profit income in 2020 of 8.57%, then in 2021 it showed a decline to 4.33%, then there is PT Ultrajaya Milk Industry and Trading Company with net profit income which experienced an annual increase of up to 2021 amounted to 19.16%, next at PT Sekar Bumi Tbk with a very low net profit percentage compared to its competitors and only recorded 0.77% as its largest net profit in 2021, next at PT Sariguna Primatirta Tbk with increased net profit income every year with a percentage of 16.37% as the largest net profit in 2021, and most recently PT Akasha Wira International with a net profit that increased every year and recorded in 2021 the largest net profit, namely 16.37%. One way of research on financial performance can be done using ratio analysis. The research method used is a descriptive quantitative research method that analyzes the financial performance of companies in the food and beverage sub sector using Debt to Equity Ratio, Net Profit Margin, Total Asset Turnover analysis. The research was conducted from the 2019-2021 period. Based on research results, the debt to equity ratio is only at PT Sekar Bumi which shows unfavorable conditions due to the large amount of loan capital to generate profits. Based on the analysis of net profit margins in 5 companies, conditions can be said to be good. Based on total asset turnover in 5 companies, it has experienced ups and downs but can still be said to be in good condition.

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.

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.

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.

Siti Rohmawati; Kusjuniati; R. Agrosamdhyo

The International Conference on Education, Social Sciences and Technology 2023 International Forum of Researchers and Lecturers

Bank Syariah Indonesia Renon Denpasar Branch Office as an institution engaged in the financial sector is certainly inseparable from marketing strategies as a support for its growth and development. The marketing strategy aims to support banks in achieving success and as a measure of banking performance. So  that a marketing mix is also needed to achieve banking goals and objectives so that it can increase the number of customers in the bank. The focus of the research 1. How is the marketing mix strategy of  mitraguna blessing financing products in increasing the number of customers at PT Bank Syariah Indonesia Renon Denpasar Branch Office? 2. What are the obstacles faced in implementing the marketing mix strategy for mitraguna  blessing financing products to increase the number of customers at PT Bank Syariah Indonesia Renon Denpasar Branch Office? Research Objectives 1. To find out the application of the marketing mix strategy of financing mitraguna blessing in increasing the number of customers at PT Bank Syariah Indonesia Renon Denpasar Branch Office. 2. To find out the obstacles faced in implementing the marketing mix strategy of financing products mitraguna blessing to increase the number of customers at PT Bank Syariah

Ganis Anggraeni Aidhul Fitri; Taufik Akbar; Aprilia Dian Eva Sari

Intellektika : Jurnal Ilmiah Mahasiswa 2023 STIKes Ibnu Sina Ajibarang

Financial performance is a form of achievement on the results of management's work to achieve the company's goals in conducting an assessment by measuring financial ratios periodically the company's operational activities according to the criteria approved by the company. This study uses common size analysis which is a financial statement calculation technique to be simpler generally in the form of horizontal and vertical analysis, so as to show the relationship and trend of the company's financial position. This study aims to determine the circumstances, conditions and financial proportions in more detail of the company under study. The study was conducted descriptively with a comparative approach by processing secondary data in the form of company financial statements. The object of research is a food and beverage company listed on the IDX, namely PT. Mayora Indah Tbk and its competitor, PT. Indofood CBP Sukses Makmur Tbk and PT. Siantar Top Tbk. Sampling was taken with a research period of 7 years, from 2015 to 2021 and found as many as 21 financial data. The method used is Common size analysis. The results obtained are financial management in terms of liquidity is mostly done by PT. Indofood CBP Sukses Makmur which is offset by assets that also increase is reflected in the management balance sheet report showing optimal management with stable sales over time, PT. Mayora Indah Tbk transfers a lot of funds to the company's assets and equity, but in a pandemic situation, management still has difficulty managing funds so that operating profit has decreased, while PT. Siantar Top Tbk shows a unique pattern of liabilities with debt rising and falling from year to year based on profit appears very sharp decline in addition the company has a proportion of funds that mostly go to sales expenses compared to other account components.

Yeni Amelia

Intellektika : Jurnal Ilmiah Mahasiswa 2023 STIKes Ibnu Sina Ajibarang

The purpose of this research is to find out the analysis of changes in sales, profits, and financial performance of PT. XYZ. Sales is one of the activities carried out by the company to maintain its business so that it can develop and compete with other companies so that it can easily obtain the profit or profit that the company wants. Profit is one indicator of a company's success in running its business. However, there are other indicators besides profit needed by the company to survive in the future. Financial performance is a description of the economic results that can be achieved by a company at a certain time through the company's activities.This study uses a descriptive quantitative analysis method and uses primary data in the form of sales reports, costs or expenses, and profit reports for 2018-2022. Changes in profit obtained a significant value of T of 0.000 less than 0.05, meaning that changes in profits partially affect the financial performance of PT. XYZ. This shows an increase in profit changes can affect the increase in the company's financial performance