scholarly journals ANALISIS RASIO KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KOTA MANADO UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH KOTA MANADO TAHUN ANGGARAN 2011 - 2015

2017 ◽  
Vol 6 (1) ◽  
pp. 45
Author(s):  
Juddy Julian Pilat ◽  
Jenny Morasa
Keyword(s):  
Financial Performance ◽  
Fiscal Decentralization ◽  
City Government ◽  
Fiscal Year ◽  
Ratio Analysis ◽  
Financial Capability ◽  
Financial Ratio ◽  
Regional Finance ◽  
Financial Ratio Analysis ◽  
Regional Budget

This study aims to assess the financial performance of Manado City Government using Financial Ratio Analysis of Regional Budget for Fiscal Year 2011-2015. Type of research is the descriptif qualitative with case study approach. The processed data is the Budget Realization Report of Manado City Government for Fiscal Year 2011-2015 were obtained from the internet publication on the official website of Financial Management Board and Regional Property of Manado City. The analysis used to analyze the Regional Financial Performance is Financial Ratio Analysis by calculate the Ratio of Independence, Degree of Fiscal Decentralization, Ratio of Effectiveness, Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and Financial Capability Index. Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region's autonomy level relationships in Manado City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Effectiveness is very effective and the Ratio of Efficiency is also very efficient. Ratio of Expenditure Congruence shows the balance between expenditures are not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of financial ability of Manado City is still not ideal. Share and Growth calculation results, the position of Manado City is in quadrant II and Financial Capability Index of Manado City is high. Keywords: Financial Ratio Analysis of Regional Budget, Financial Performance of Local Government.

scholarly journals Analisis Keuangan Pemerintah Daerah Kota Padang Tahun 2014-2018 untuk Mengukur Kinerja Keuangan Daerah

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Arnaldi Arnaldi ◽  
Irdha Yusra
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Financial Analysis ◽  
City Government ◽  
Fiscal Year ◽  
Regional Finance ◽  
Management Board ◽  
Study Approach ◽  
Regional Budget

This study aims to assess the financial performance of Padang City Government using Financial Ratio Analysis of Regional Budget for the Fiscal Year 2014 – 2018. Type of research is descriptive qualitative with case study approach. The processed data is the budget  Report of Padang City Government for Fiscal Year 2014 – 2018 were obtained from the internet publication on the official website of the financial management board and regional property of Padang City. The analysis used to analyze the regional financial performance is financial analysis by calculating the ratio of independence, Degree of Fiscal Decentralization,  Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and,  Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region’s autonomy level relationships in Padang City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Efficiency is also not efficient. The ratio of Expenditure Congruence shows the balance between expenditures is not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of the financial ability of Padang City is still not ideal. Share and Growth calculation results, the position of Padang City in quadrant III

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. ASTRA AGRO LESTARI Tbk

2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Business Decisions ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Quantitative Descriptive

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN MENGGUNAKAN METODE CAMEL PADA BANK BRI DAN BANK BNI PERIODE 2011-2015

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Angelita Chyntia Kalendesang ◽  
Sifrid S. Pangemanan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Asset Management ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Fiscal Year ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Public Banks ◽  
Object Of Study

Bank as an intermediary institutions play a very important role in a country's economy. Therefore, the existence of a healthy bank is necessary, in order to achieve that goals banks have to be very careful in running their business and they also need special supervision include control from government through Central Bank which is known as Bank Indonesia. This research aims to examine and analyze the Assessment of the level of health of Commercial Bank, based on Bank Indonesia Regulation No. 13/1 / PBI / 2011, by using CAMEL (Capital, Asset, Management, Earnings, Liquidity) as its benchmarking tools. The ratio used includes financial ratio analysis such as CAR, KAP, NPM, ROA, BOPO and LDR. The object of study includes government-owned public banks listed on the IDX representing the entire population, but samples only taken from the financial statements of Bank BRI and Bank BNI during fiscal year 2011-2015, through research method of comparison of descriptive analysis to financial performance at both Bank (BRI & BNI), it can be concluded whether both of them are in the predicate healthy, healthy enough, less healthy or unhealthy. The results showed that both banks are equally healthy, while BRI have had better improvement of financial performance compared to BNI.Key words : Financial Performance, Financial Ratio, CAMEL Method, Commercial Bank Health.

scholarly journals IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina F. Pinontoan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Leverage Ratio ◽  
Financial Ratio Analysis ◽  
A Company

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios

ANALISIS RATIO PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS PADA PT. BANK PERKREDITAN RAKYAT (BPR) LUGAS DANA MANDIRI PADANG

2021 ◽  
Author(s):  
Fajrul Idrabdudi Putra
Keyword(s):  
Financial Performance ◽  
Research Method ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis

This study aims to analyze the financial performance of PT. BPR Lugas Dana Mandiri Padang in terms of profitability, liquidity and solvency ratios during 2017-2019. The research method uses financial ratio analysis. The results of this study indicate that PT. BPR Lugas Dana Mandiri has a fairly good performance based on profitability, liquidity and solvency ratios despite fluctuating during 2018-2019, PT. BPR is still in a liquid and profitable condition because it has more assets than its liabilities, however, its solvency is projected to continue to decline.

scholarly journals Analisis Komparatif Laporan Keuangan PT. Wijaya Karya (Persero) Tbk dengan Industri Building Construction yang terdaftar Di Bursa Efek Indonesia Periode 2014-2019

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Dimas Iskandar ◽  
Bambang Santoso Marsoem
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Building Construction ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Descriptive Statistical Analysis

This paper analyzes the financial performance of PT Wijaya Karya (Persero) Tbk. compared to the total industry based on Financial Ratio Analysis. The data used are the financial statements for the period 2014-2019 which are listed on the Indonesia Stock Exchange as many as 17 companies. Of these, 12 companies had complete financial reports. Thus the industrial data used in the sample in this paper is data from 12 companies. The data analysis method in this research is descriptive statistical analysis and financial ratio analysis. The results of this study are expected to be a benchmark in assessing the financial performance of PT Wijaya Karya Tbk

scholarly journals Kinerja Keuangan Provinsi Kepulauan Bangka Belitung Ditinjau dari Derajat Kemandirian, Ketergantungan, dan Desentralisasi Fiskal

2020 ◽  
Vol 5 (2) ◽  
pp. 143-149
Author(s):  
Nizwan Zukhri
Keyword(s):  
Fiscal Decentralization ◽  
Descriptive Analysis ◽  
Fiscal Year ◽  
Financial Capability ◽  
Quantitative Descriptive Analysis ◽  
Regional Autonomy ◽  
Dependency Ratios ◽  
Regional Budget ◽  
Quantitative Descriptive ◽  
Very High

Bangka Belitung Islands is a province that was born in the era of regional autonomy. This province is demanded to be able to manage finances well to achieve regional independence. This paper aims to analyze the degree of independence, degree of dependency, and degree of fiscal decentralization of the Bangka Belitung Islands Province. The data used is the realization data of the Bangka Belitung Islands Province Regional Budget for the 2016-2018 fiscal year. This study uses a quantitative descriptive analysis method based on local government financial ratios in the form of independence ratios, dependency ratios, and fiscal decentralization ratios. The results showed that from the aspect of independence, the financial capability of the Bangka Belitung Islands Province was in the low category (46.09-49.83 percent) with a consultative relationship pattern. Based on the degree of regional dependency in the very high category (61.05-68.41 percent), whereas in terms of the degree of fiscal decentralization, the financial capability of the Bangka Belitung Islands Province is in the moderate-sufficient category (29.47-33.26 percent)

scholarly journals FAKTOR-FAKTOR PENENTU KINERJA KEUANGAN USAHA AYAM BROILER DI KOTA KENDARI

2017 ◽  
Vol 7 (2) ◽  
pp. 121-142
Author(s):  
Normal Bivariant Padangaran ◽  
Dwi Rachmina ◽  
Anna Fariyanti
Keyword(s):  
Financial Performance ◽  
Influence Factor ◽  
Production Capacity ◽  
Production Cycle ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Operating Profit ◽  
Financial Ratio Analysis ◽  
Equity Ratio ◽  
Turn Over

Financial performance is one of measure to determine the condition of a business. The objectives of this research are: (1) to analyze the financial performance of broiler business in Kendari City; and (2) to analyze determinant factors of financial performance of broiler business in Kendari City. Research method uses financial ratio analysis and path analysis. The research was conducted in Kendari City with 72 respondents. The results of the research showed that: (1) number of chickens average 3.849 tails, were managed by partnership method and 8 times production in a year; (2) financial performance of broiler business are profitable; (3) number of production positive influenced by number of Day Old Chicken (DOC), number of labor, wide of cage, and experience on farming ; (4) the influence factor of current ratio, total assets turn over ratio, and profitability are number of production, equity ratio, and experience on farming. Based on the research results, then recomendate to: (1) farmers need to increase the production capacity of each production cycle or expanding businesses to use assets more efficiently and the income generated is also greater; (2) therefore the financial performance of broiler business was positively affected by the number of production, equity ratio, and experience on farming, to be able to increase operating profit and financial performance of the business it is suggested that these three things improved.

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