Analysis Of Financial Performance Research Articles

Financial Performance Analysis of SHIP Before and After the IPO Based on Liquidity, Solvency and Profitability Ratios

This study aims to determine the financial performance of PT Sillo Maritime Perdana Tbk (SHIP) in conditions before and after the Initial Public Offering (IPO). The method used in this study is a descriptive research method with a quantitative approach, using secondary data in the form of company financial reports for 2015-2022. To measure the company's financial performance used Liquidity Ratio, Solvency Ratio and Profitability Ratio. The results of this study indicate that the liquidity and profitability of the company after the IPO is better than before the IPO, while the solvency of the company before the IPO is better than after the IPO

Performance Variability of Islamic Banks and Sustainable Finance: Early and During the Pandemic

This study aims to present empirical evidence related to the variability of the performance of Islamic banks and the interest of Islamic banks in responding to sustainable finance policies at the beginning (2020) and during the pandemic (2021). This study uses secondary data derived from financial reports, annual reports, sustainability reports, and Corporate Social Responsibility (SCR) reports of Islamic banking companies listed on the Indonesian Stock Exchange for 2020 – 2021. The data were analyzed by descriptive quantitative methods, which consisted of 2 stages, namely: analysis of performance variability and content analysis. The results of this study indicate that a low ROA calculation result, even a negative value, does not necessarily reflect poor performance because earnings management policies influence it. The results of the analysis of sustainable financial performance show that Islamic Commercial Banks have a high commitment to implementing sustainable finance. This research is expected to provide the implication that sharia principles in implementing bank business can make the financial performance of Islamic banks last during the pandemic. In addition, these principles align with the principles of sustainable finance, making it easier for banks to adopt them. The results of the assessment can be used as an evaluation for policymakers or the bank itself to achieve the best performance in carrying out sustainable finance practices and for interested parties to participate in supporting sustainable finance practices.

A Comparative Analysis of Financial Performance of Banking Industry in Indonesia: Conventional Versus Islamic Banks

A Comparative Analysis of Financial Performance of Banking Industry in Indonesia: Conventional Versus Islamic Banks

Analysis of Financial Performance after and Before Debt Restructuring In Mining Sector on the IDX (Indonesia Stock Exchange)

Debt restructuring is an action that has often been used, especially in one of the largest industries in Indonesia, namely mining, to assist companies in resolving problems from their obligations. The exploration and expansion in mining industries require big capital. Raising capital through debt is one of the ways to raise capital other than listing a company through an Initial Public Offering. On the company's financial performance, debt restructuring is likely to have a beneficial impact. Purposive sampling was used to gather the sample for this study, which included 13 mining companies registered on the IDX that underwent debt restructuring between the years of 2015 and 2018. The research was conducted by comparing the company's financial performance 3 years before and after debt restructuring through the calculation of financial ratio analysis: Current Ratio (CR), Debt Ratio (DR), Return on Assets (ROA), Total Assets Turnover (TATO), Time Interest Earned Ratio (TIER), and Economic Value Added (EVA) through the Paired Sample T-Test, and Wilcoxon Signed Rank Test in IBM SPSS Statistics 25 application to see the difference on every ratio that is tested. This study found a difference in financial performance in the ROA and TIER ratios, while there was no difference in the CR, DR, TATO, and EVA ratios.

Analysis of Financial Performance Before and During the Covid-19 Pandemic in Indonesia

This study aims to analyze whether or not there is a difference between financial performance before and during the covid-19 pandemic in Indonesian companies from 2019 to 2020. The financial ratios used are return on asset, current and debt to equity ratios. The population in this study are companies included in the go-public companies in the tourism, restaurant and hotel sub-sectors from 2019 to 2020. Sampling was carried out by the purposive sampling method. So we obtained 37 companies as a sample. The data analysis method used is the Wilcoxon signed rank test, previously carried out descriptive statistical tests and normality tests first. The data analysis showed significant differences between return on asset, current ratio, and debt to equity ratio before and during the covid-19 pandemic.

Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Akuisisi (Studi Kasus Pada PT. Bank Central Asia Tbk Dan PT. Bank Rakyat Indonesia Tbk)

The purpose of this study was to determine the Comparative Analysis of Financial Performance Before and After the Acquisition at PT. Bank Central Asia and PT. Bank Rakyat Indonesia Tbk which made the acquisition in 2019. This research uses a quantitative approach using secondary data obtained from the official website of each bank. The research variables used in this study consist of Liquidity Ratio (Current Ratio), Probability Ratio (Return on Assets & Return on Equity), Solvency Ratio (Debt to Equity Ratio), Activity Ratio (Total Asset Turnover Ratio). The analytical method used to answer the hypothesis is using the normality test and paired sample T-test. The research results show that there are significant differences in the current assets and return on asset ratio at PT. Bank Central Tbk and PT. Bank Rakyat Indonesia Tbk.
 Keywords: acquisition, financial performance and financial ratio

Financial Performance of Health Service Providers Sub-Industry Companies Before and During the Covid-19 Pandemic

This study aims to analyze differences in financial performance before and during the Covid-19 pandemic based on liquidity, solvency, profitability, and activity ratios. The novelty of this research is a comprehensive analysis of financial performance before the Covid-19 pandemic compared to performance during the Covid-19 pandemic at the beginning of the period, namely 2020 until the second year of the pandemic, namely 2021. The research population is fourteen health service provider sub-industry companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, nine companies were selected as samples. Data sources are secondary data in the form of balance sheets and income statements. Liquidity performance is measured by the Current Ratio, solvency performance is measured by the Debt to Equity Ratio, profitability performance is measured by Return on Equity, and activity performance is measured by Total Assets Turnover. The analysis technique includes the normality test with the Kolmogorov-Smirnov test and hypothesis testing using the paired sample t-test. The results of the study concluded that there were no significant differences in liquidity, solvency, and activity performance before and during the first and second years of the Covid-19 pandemic. As for the profitability performance, it has been proven that there is a significant difference, namely that the performance during the first and second years of the Covid-19 pandemic was relatively higher than before the Covid-19 pandemic

ANALYSIS OF CENTRAL GOVERNMENT FINANCIAL PERFORMANCE BASED ON LKPP

The objectives of the Central Government Financial Performance Analysis based on LKPP 2015 to 2019 are as follows: Comparing financial ratios based on government financial reports from the 2014 to the 2019 period. Find out more about the financial performance of the central government during one period of government leadership. Find out more about the condition of government debt, which is currently a hot issue among the public. Knowing that Indonesia's economic development is linked to the government's financial performance. The research approach used is quantitative, which means it emphasizes systematic calculations. The Result The Indonesian government's tax ratio ranged above 10 percent during the last presidential term. However, it should be noted that the government needs other efforts to increase this ratio to 15% as is the international standard

Assistance in Financial Reporting for Micro, Small, and Medium Enterprises (MSMEs): A Case Study of Frozen Food Segara Biru in South Tambun District

Micro, small, and medium enterprises (MSMEs) play a crucial role in the local economy, including in the South Tambun District. However, MSMEs often face challenges in accurate and effective financial reporting. The lack of understanding of important aspects of financial reporting can hinder the growth and sustainability of their businesses. This activity aims to provide assistance and development in financial reporting to Frozen Food Segara Biru, an MSME located in the South Tambun District. In this assistance program, we collaborate with the business owners and their financial staff to enhance their understanding and skills in transaction recording, financial statement preparation, financial performance analysis, and sound financial management strategies. The methodology used is a collaborative approach, where we involve the business owners and financial staff in every step of the assistance process. We provide training and guidance on the concepts and practices of good financial reporting, as well as practical guidance on the use of accounting software or cloud-based applications to facilitate financial recording and reporting. It is expected that the results of this assistance will enhance the understanding and financial reporting skills of Frozen Food Segara Biru, which, in turn, will assist them in making better business decisions, improving operational efficiency, and accessing better financial resources such as loans or investments. Through this research, we hope to provide new insights into the importance of assistance and development in financial reporting for MSMEs, as well as offer practical recommendations for further development in this area. By supporting MSMEs in improving their financial reporting practices, we contribute to their overall growth and contribute to the local economy's development.

Analisis Kinerja Keuangan Pemerintah Provinsi Kalimantan Timur Sebelum dan Selama Pandemi Covid-19

The Covid-19 pandemic that swept across the globe had a significant impact on Indonesia's economy. The purpose of this study is to compare the East Kalimantan Provincial Government's financial performance prior to and during the Covid-19 pandemic. The East Kalimantan Provincial Government's audited financial statements for the 2019 and 2020 fiscal years served as the secondary data for this descriptive quantitative study. Literature review was used as the data collection in this study. The East Kalimantan Provincial Government's overall financial performance in dealing with the Covid-19 pandemic is shown by the analysis of local government financial performance using financial ratios. The East Kalimantan Provincial Government has been able to maintain financial stability and maximize local revenue despite several financial aspects that have decreased and need to be improved, such as the efficiency of financial management, a more balanced allocation of expenditures between operational and capital, and regional growth that has decreased as a result of Covid-19.

Loan Disbursement Performance Post Establishment of Ultra Micro Holding

This study has several research objectives, namely (1.) identifying the determinants of UMi Holding loan distribution; (2.) analyze the financial performance consisting of the holding holding company, namely BRI, and two holding subsidiaries, namely Pegadaian and PNM. Financial performance analysis is carried out by comparing the financial performance data of each entity before holding, namely in 2013-2021 and financial data after holding, namely 2022; The results of this study show that there are total assets (company size), tangibility, liquidity, and debt to equity ratio that affect the distribution of UMi Holding loans, in addition, the financial performance of UMi Holding entities has increased, especially in BRI which has experienced a significant increase in performance. Henceforth, practical and academic recommendations are presented at the end of the study.

Rosalina, Linda Sustainable Finance in Financing Plantation Companies by Banking

Sustainable finance is a form of financing provided by Financial Institutions (FIs) to debtors by considering sustainability aspects into their decisions. Sustainable finance has not become a serious concern and orientation of FIs in providing credit or financing to debtors. Problem financing reflects the problem of two conflicting economic actors (agency). By conducting an analysis of sustainable financial performance and agency relationship analysis, this study shows that assessing the sustainability performance of a company (the debtor) required detail criteria and indicators of sustainable finance. When disbursing credit, banks cannot only look at the financial health and stability of a company. This is because companies that already have sustainability certification and fulfill administrative aspects still have unresolved Environmental, Social and Governance (ESG) issues. The involvement of the parties in building an “Information Hub” (coordination forum) related to ESG practices centered in the regions is important.

Analysis of The Impact of Net Promoter Score on Financial Performance With Customer Loyalty As Mediation

If we look at the increasing competition and market growth in every field especially in the professional services industry, customers have many choices, which puts organizations in a dilemma to find out what makes customers loyal to the company. People tend to tell negative stories more than positive ones, so understanding and mobilizing Promoters is critical to success. Net Promoter Score (NPS) is used in companies to measure a customer's desire to recommend a company's overall product or service to their friends or colleagues. NPS reflects customer satisfaction & has been shown to be an indicator of business growth potential. In this research, we will explain the relationship between Net Promoter Score and financial performance analysis of the impact of NPS score in IT firm in the last 5 years. The data collection technique used is to make an NPS survey that will be disseminated to existing customers of IT firm in the last 5 years who have purchased services / services as many as 93 customers with 218 Respondents. For variable (X) of this study is NPS, for variable (Y) is Financial Performance and for intervening variable (Z) is Customer Loyalty. The results indicate that NPS has a significant influence on Customer Loyalty, then Customer Loyalty has a significant influence on Financial Performance, and it can also be seen that there is a significant influence of NPS on Financial Performance.

ANALISIS KINERJA KEUANGAN DAN KESEHATAN PADA KOPERASI SIMPAN PINJAM XYZ SYARIAH CABANG PASAR BARU BEKASI (METODE CAMEL)

Analysis of financial performance on cooperative health is a regular activity to gauge the state of cooperative health. The goal of this research is to evaluate the financial performance and overall health of the XYZ Sharia Savings and Loans Cooperative Branch Pasar Baru Bekasi for the years 2019 to 2022. Documentation and observation approaches are used in this study to acquire data. Based on the regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 07/Per/Dep.6/IV/2016, the financial performance and health level of the XYZ Syariah Savings and Loans Cooperative Branch Pasar Baru Bekasi are being examined. The findings revealed that the KSP XYZ Syariah Pasar Baru Bekasi Branch's soundness level assessment, which was done for the soundness level assessment of cooperatives in 2019–2022, did not yield the highest score possible in terms of capital/capital aspects, earning asset quality aspects (assets), management, efficiency, and liquidity aspects, and that the results can be said to have yielded the value of the predicate “UNDER SUPERVISION”. With a final score between 2019 and 2022 of 51.75%, and a final score between 2022 and 55.25%.

Analisis Kinerja Keuangan Pada Badan Pertahanan Nasional Kabupaten Tana 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%.

Comparative Analysis of Financial Performance Before and During the Covid-19 Pandemic in Companies Listed on the Indonesia Stock Exchange (IDX)

Comparative Analysis of Financial Performance Before and During the Covid-19 Pandemic in Companies Listed on the Indonesia Stock Exchange (IDX)

Analysis of Financial Performance of Nepalese Commercial Banks using CAMEL Approach

Bank and financial institutions require a method for assessing performance, considering some crucial financial statistics, and identifying strengths and weaknesses. The "CAMEL" model is a effective tool for assessing the performance of bank and financial institution. This model studied Capital adequacy, Asset quality, Management quality, Earnings capacity, and Liquidity condition of sample banks. The study has made a modest attempt to use the CAMEL technique to examine the performance of three commercial banks in Nepal from 2011/12 to 2020/21. Rastriya Banijya Bank, a wholly government-owned, Nepal SBI Bank Limited (NSBIL) joint venture, and Prime Commercial Bank Limited (PCBL), privately owned, were considered as a sample banks for the analysis. The result explained that PCBL and NSBIL could keep their risk-weighted assets at more excellent Tier I and II capital levels, demonstrating their financial soundness. This also revealed that NSBIL could support a higher percentage of well-performing loans. RBBL, NSBIL, and PCBL, all BFIs maintained average returns on shareholder equity and returns on assets. It also found PCBL was first in terms of the ratio of liquid assets to total deposits, followed by NSBIL banks and RBBL. In light of this, this research will be tremendously instructive to academics, researchers, and bank management. They can utilize it to create a financial plan for the effectiveness of the bank performance as a whole.

Analysis of Financial Performance in Kendari City Government

This study aims to analyze the Financial Performance of the Kendari City Government in 2019-2022. This research is quantitative research with a descriptive method. The data analyzed are the independence ratio, the effectiveness ratio, the efficiency ratio, the activity ratio, and the growth ratio of Regional Own Revenue in Kendari City in 2019-2022. The results showed that the financial performance of the Kendari City local government based on the independence ratio was classified as very low with a percentage of 19.69%, financial performance based on the average PAD effectiveness ratio was not effective with a percentage of 53.74%, financial performance based on the average activity ratio operating expenditures did not go well with a percentage of 70.27%, the average ratio of capital expenditures also did not go well which only had a percentage value of 134.59%, financial performance based on the average PAD growth was said to be unsuccessful because it only had a percentage of 12, 37%.
 Keywords: Regional Financial Performance; Activity Ratio; Effectiveness Ratio; Efficiency Ratio; Independence Ratio; Growth Ratio.

Analysis of Corporate Financial Performance Before and After Acquisition

This study aims to determine differences in the company's financial performance before and after making acquisitions of non-financial companies listed on the Indonesia Stock Exchange (IDX) which are proxied by financial ratios Current Ratio (CR), Quick Ratio (QR), Cash Ratio ( Cr), Debt to total Assets (DAR), Debt to Equity Ratio (DER), Earnings per Share (EPS), Price Earnings Ratio (PER), Return on Assets (ROA), and Return on Equity (ROE). The study population included all manufacturing companies, especially the primary and chemical industry sectors listed on the Indonesia Stock Exchange, which performed acquisition activities in 2013 – 2019 , totalling 39 companies. The sample selection technique used a purposive sampling method and 5 companies were obtained. The data analysis method used in this study includes the normality test and the paired sample t-test. The normality test was conducted to see whether the data is usually distributed. If the data is normally distributed, the paired sample t-test is used, but if the data is not normally distributed, then the Wilcoxon's signed ranks test is used. The data analysis method used in this study is the paired sample t-test. The results of this study indicate that all research variables namely, Current Ratio (CR), Quick Ratio (QR), Cash Ratio (Cr), Debt to total Assets (DAR), Debt to Equity Ratio (DER), Earnings per Share (EPS), Price Earnings Ratio (PER), Return on Assets (ROA), and Return on Equity (ROE) did not experience significant changes 3 years after the acquisition

Analysis of Financial Performances of Banks by ELECTRE and TOPSIS Methods in the Covıd-19 Pandemic

Bu çalışmanın amacı pandemi döneminde bankaların finansal performanslarını değerlendirmektir. Çalışmanın kapsamını ülkemizde aktif büyüklükleri bakımından 3’ü kamu sermayeli olmak üzere en büyük 7 bankası oluşturmaktadır. Çalışmada bankaların 2019-2021 yılları mali verileri hem yıl bazında hem de 3 yıllık ortalama değerleri dikkate alınarak çok kriterli karar verme yöntemlerinden ELECTRE ve TOPSIS yöntemleriyle değerlendirilmeye çalışılmıştır. Analiz sonucunda özel sermayeli bankalarının kamu bankalarına oranla daha iyi bir performans sergilediği görülmüştür. Bu performans farkının temel sebebinin kamu bankalarının Covid-19 pandemi sürecinde hem hane halkını hem de başta KOBİ’ler olmak üzere işletmeleri düşük faizli kredilerle sübvanse etmeye çalışmasından dolayı kredi miktarları aynı düzeylerde artış gösterirken karlarının aynı düzeyde artmaması şeklinde ifade edilebilir.