scholarly journals Comparative Analysis of Financial Statements PT. Indofood Sukses Makmur Tbk

2021 ◽  
Vol 8 (3) ◽  
pp. 244
Author(s):  
Achmarul Fajar
Keyword(s):  
Financial Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Report ◽  
Operating Income ◽  
Income Statement ◽  
Net Profit ◽  
Income Ratio ◽  
The Cost ◽  
Profitability Ratios

PT. Indofood Sukses Makmur Tbk is one of the consumer goods companies, the products it produces are easy to sell and quickly run out of the market. The speed with which it makes money, of course, affects the speed at which it makes a profit. In fact, this company has grown into a business giant. This shows that its production turnover is very fast and the company's ability to earn profits is certainly very fast too. However, there must be changes that occur in the financial report posts, either in the activity report or in the statement of financial position, in the form of an increase or decrease. The purpose of this study is to determine changes in financial report posts both horizontally and vertically and the development of company profitability. The data used are secondary data obtained indirectly but through intermediary media. This type of research is descriptive with quantitative analysis techniques, using financial analysis such as horizontal analysis, vertical analysis, and using profitability ratios. Based on the analysis of the profitability ratio at PT Indofood Sukses Makmur Tbk, it is known that the operating income ratio is greater than the net profit margin, which shows that the amount of funds spent on interest and taxes needs to be examined more deeply. The decline in operating ratio from 2017-2019 caused an increase in operating income ratio, this shows that the company's performance is getting better because it can reduce operating costs on sales. In the analysis of the income statement, it can be seen that there is an increase in cost efficiency which causes an increase in the level of sales to increase the value of gross profit due to a decrease in the cost of goods sold.

ANALISIS RASIO PROFITABILITAS PADA PT. BANK PERKREDITAN RAKYAT RAGA DANA SEJAHTERA CABANG PADANG

2021 ◽  
Author(s):  
Andre Arisandi
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Bank Profitability ◽  
Return On Equity ◽  
Operating Income ◽  
Profitability Analysis ◽  
Income Statement ◽  
Net Profit

This study was conducted to determine the level of profitability using the ratio of ROA (Return on Asset), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income), and NPM (Net Profit Margin) to PT. BPR Raga Dana Sejahtera. The type of data used is secondary data obtained by the method of documentation taken from the published reports of BPR Raga Dana Sejahtera during the 2015-2019 period. This research was conducted using the 2015-2019 financial statements, namely the balance sheet and income statement. Based on the profitability analysis, it can be seen that ROA is in healthy condition and ROE is in less healthy condition. Then the bank's BOPO is in an inefficient position in managing operational costs to obtain operating income and the bank's NPM is said to be healthy in obtaining net income. The results showed that the level of bank profitability was quite stable and efficient in running company operations

scholarly journals Analisis Rasio Profitabilitas PT. Bank Perkreditan Rakyat Batang Kapas

2021 ◽  
Author(s):  
Endah Sundari ◽  
Doni Marlius
Keyword(s):  
Good Condition ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Good Position ◽  
Return On Equity ◽  
Operating Income ◽  
Income Statement ◽  
Net Profit

This research was conducted to find out how the level of profitability by using the ratio of ROA (Return on Asset), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income), and NPM (Net Profit Margin) to PT. BPR Batang Kapas. The type of data used is secondary data obtained by the documentation method taken from the PT.BPR Batang Kapas publication report during the period 2017-2019. This research was conducted using the 2017-2019 financial statements, namely the balance sheet and income statement. The results of this study indicate that the bank ROA level is in a very good position with the ROA criteria >1.5%. The ROE level also shows that the bank position is in a fairly good condition with the criteria of 13%

scholarly journals ANALISIS RASIO PROFITABILITAS PADA PT. BANK NEGARA INDONESIA SYARIAH

2019 ◽  
Author(s):  
Yulia Permata Sari ◽  
Doni Marlius
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Bank Profitability ◽  
Return On Equity ◽  
Operating Income ◽  
Profitability Analysis ◽  
Income Statement ◽  
Net Profit

This research was conducted to find out how the level of profitability by using the ratio of ROA (Return on Asset), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income), and NPM (Net Profit Margin) to PT. BNI Syariah bank. The type of data used is secondary data obtained by the documentation method taken from the BNI Syariah bank publication report during the period 2013-2017. This research was conducted using the 2013-2017 financial statements, namely the balance sheet and income statement. based on profitability analysis, it can be seen that ROA experienced fluctuations from 2013 to 2017, as seen from the five year ROA which ha decreased in 2017. Then ROE and NPM for five years, the results show an increasing percentage, with the highest percentage in 2017. And BOPO which fluctuated with the highest percentage in 2014 and the lowest in 2016. The result shows that the level of bank profitability is not stable enough and efficient in carrying out the company’s operations.

scholarly journals Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan

2018 ◽  
Vol 2 (1) ◽  
pp. 63-82
Author(s):  
Sila Ninin Wisnantiasri ◽  
Irma Paramita Sofia ◽  
Fitriyah Nurhidayah ◽  
Karsam Sunaryo
Keyword(s):  
Financial Reporting ◽  
Business Performance ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Game ◽  
Financial Report ◽  
Study Approach ◽  
Income Statement ◽  
The Impact

The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis

scholarly journals Pengaruh Pendapatan Operasional terhadap Laba Bersih pada Bank Muamalat Indonesia Tbk. Periode 2015-2020

2021 ◽  
Vol 5 (2) ◽  
pp. 260-272
Author(s):  
Evita Septiani Jaenab ◽  
Ghina Fatimatuzzahro ◽  
Salsabila Gita Tsanya ◽  
R. Deden Adhianto
Keyword(s):  
Financial Services ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Simple Linear Regression ◽  
Operating Income ◽  
Independent Variables ◽  
Net Profit

This study aims to determine the effect of operating income on net income at Bank Muamalat Indonesia Tbk. The period 2015 to 2020. The research method used is an associative quantitative method using secondary data in the form of the financial statements of Bank Muamalat Indonesia which are publicly registered with the Financial Services Authority. Hypothesis testing using simple linear regression analysis through t-test with a view to knowing the effect of independent variables on the dependent variable. The results of this study that the Operating Income variable on Net Profit has a correlation value or relationship (R) of 0.856 (Very Strong), and the value of the Determination Coefficient or R Square of 0.732 in other words the effect is 73.2%, meaning that the X variable (Operational Income) has an effect on on the variable Y (Net Profit) at Bank Muamalat Indonesia Tbk. While the remaining 26.8% is determined by other variables not examined by researchers, namely Non-Operational Income.

scholarly journals Historical Analysis of Income Statement – A Case Study Salalah Mills Company Oman

2021 ◽  
Vol 2 (1) ◽  
pp. 22-28
Author(s):  
Balamurugan Muthuraman ◽  
◽  
Abdullah Al Mawali
Keyword(s):  
Raw Materials ◽  
Research Work ◽  
Secondary Data ◽  
Profit Margin ◽  
Financial Ratios ◽  
Annual Reports ◽  
Operating Income ◽  
Income Statement ◽  
Administrative Expenses ◽  
The Cost

Purpose of the study: The objectives of the study were to critically analyze the financial performance of Salalah Mills Company (SMC), to examine the income statement position of the company, and to study the profitability position and improvements of Salalah Mills Company.Design/Methodology/Approach: The secondary data was obtained from the annual reports of Salalah Mills Company through the income statement for the period 2015 to 2019. The collected data was analysed using financial ratios involving excel and SPSS, to evaluate the Salalah Mills Company (SMC) profitability. Findings: The study revealed that the reduction in the company's gross profit (profit margin), the pre-tax margin was due to the increase in the cost of goods sold, administrative expenses, the cost of materials consumed, the selling and distribution expenses, and the labour cost. Research Implications: The study suggested that the company should reduce the cost of sales and administrative expenses to achieve an increased gross profit margin. It was also suggested that the company should focus more on marketing. Practical Implications: The study suggested that the company should look for an alternative for raw materials such as buying wheat from the local farmers. It was also suggested that the company should work on finding ways and means to achieve good profits so as to satisfy the shareholders. Originality/value: This research work is of its first own kind as the study focuses on the accounting perspectives of the food company in the Sultanate of Oman. Keywords: Direct cost of sales, Operating Income of the Flour Mills, Income Statement Analysis, Financial ratios, Market share of flour mills.

scholarly journals Analisis Perbedaan Kinerja Keuangan Perusahaan Antara Sebelum Dan Sesudah Berpartisipasi Dalam Indonesia Sustainability Reporting Awards (ISRA)

1970 ◽  
Vol 12 (2) ◽  
pp. 73-84
Author(s):  
Megi Oktriani Herman ◽  
Randy Heriyanto
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Return On Equity ◽  
Financial Report ◽  
Net Profit ◽  
Before And After ◽  
Corporate Funding ◽  
Profitability Ratios ◽  
A Company

This study discusses the importance of corporate funding between before and after agreeing to the ISRA. This study uses secondary data. The variables in this study are financial in terms of profitability ratios that use returns on assets (ROA), return on equity (ROE), net profit margin (NPM). The study sample consisted of 13 companies with a purposive sampling method, namely a company that was the participant of the Indonesian Sustainability Reporting Award three years in a row in 2007-2011. Data collecting research samples can be accessed through the company's website and the website of the National Sustainability Reporting Center and the company that publishes the Annual Financial Report for 2004-2014 which can be accessed through the company's website. Hypothesis testing is done by using paired sample t-test using IBM SPSS version 20 software. The results show that there are no differences between companies before and after being reported in the Indonesian Sustainability Reporting Report.  

scholarly journals Analisis Kinerja Keuangan pada PT.Ace Hardware Indonesia Tbk

2021 ◽  
Vol 4 (2) ◽  
pp. 742-752
Author(s):  
Nur Qomariah ◽  
Alwi Alwi
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Study Data ◽  
T Test ◽  
Profit Margin ◽  
Return On Equity ◽  
Financial Report ◽  
Income Statement ◽  
Analysis Technique ◽  
Net Profit

This study aims to analyze the financial performance of Pt Ace Hardware Indonesia Tbk using the ratio of Return on Assets, Return on Equity, Net Profit Margin, and Gross Profit Margin. This type of research is descriptive using quantitative data from secondary data sources. The research instrument used is the income statement and financial position report for 10 years from 2010-2019. The population used is the financial report notes of Pt Ace Hardware Indonesia tbk 13 years from 2007-2019 and the research sample for 10 years from 2010-2019 with the sampling used is purposive sampling. The data analysis technique used descriptive per component analysis. In this study, data analysis of one-party t-test (One Sample t-test) was also used. The results showed that: T_count for Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM) is smaller than t table so it states that Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM) ) on bad Pt.Ace Hardware Indonesia Tbk. Whereas for T, the Gross Profit Margin is greater than the t table, so it states that the Gross Profit Margin at Pt Ace Hardware Indonesia Tbk is healthy.  

scholarly journals ANALISIS RATIO PROFITABILITAS PADA PT. BANK PERKREDITAN RAKYAT JORONG KAMPUNG TANGAH PARIAMAN

2020 ◽  
Author(s):  
Doni Marlius ◽  
Sukra Ilhami
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Return On Assets ◽  
Return On Equity ◽  
Operating Income ◽  
Profitability Analysis ◽  
Net Profit ◽  
Efficiency And Effectiveness ◽  
Operational Activities ◽  
Profitability Ratios

This study aims to analyze the financial data held by PT. BPR Jorong Kampung Kampung to see what level of efficiency and effectiveness of the company in carrying out its operational activities in obtaining profits. The profit rate is assessed using profitability ratios namely ROA (Return on assets), ROE (Return on equity), BOPO (operating costs to operating income) and NPM (Net profit margin). The data used are secondary data that is taken from the balance sheet and lab loss report obtained from the documentation of PT. BPR Jorong in the middle of Pariaman in the 2017-2018 period. Based on profitability analysis that ROA, ROE and NPM have decreased while BOPO has increased, due to increased costs incurred by banks so that the income earned is small. The result is that the bank is quite stable in carrying out its activities within the company.

scholarly journals ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP LAPORAN KEUANGAN (Studi Kasus UD. Dwi Putra Surabaya)

2018 ◽  
Vol 3 (02) ◽  
Author(s):  
Lailatul Robiah ◽  
Jianto B. Amiranto
Keyword(s):  
Qualitative Method ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Report ◽  
Financial Position ◽  
Income Statement ◽  
Secondary Data Sources

ABSTRACTThe financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position, performance an clash flow, so it can serve as a basis for decision making by management. This study to describe the condition of the financial statements and describes the making SAK ETAP to the financial statements textile company Dwi Putra. This study used descriptive qualitative method with primary and secondary data sources and Data collection was done by means of interviews, documentation and observation. The study research are that the financial statements Dwi Putra consist of the balance sheet and income statements, where it does not conform to the presentation SAK ETAP, the accounting cycle of the company is also not in accordance with SAK ETAP. SAK ETAP does not stipulate rules of writing format or order against the post presented. Therefore, the presentation of the balance sheet and income statement Dwi Putra is not at issue in financial accounting standards entities without public accountability (SAK ETAP). Keywords : Financial Statements,SAK ETAP

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