Analysis Of Financial Performance Research Articles

Financial Performance Analysis Using Economic Value Added and Market Value Added Methods

This study aims to determine and analyze financial performance with the Economic Value Added and Market Value Added methods in the Cement Sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research method used is a quantitative method with a descriptive approach and the sampling technique in this study is a purposive sampling technique. The data collection techniques used used secondary data through library studies and documentation studies obtained through the website https://www.idx.co.id in the form of a Balance Sheet and Profit and Loss Report for the Year 2017-2021. The results of this study are that the three cement companies have a positive EVA value which means they have succeeded in creating economic value, and one company has a negative EVA value at PT Semen Baturaja Tbk which means the company is not able to provide added value in 2021. means providing added value through market capitalization value.

Analisa Kinerja Keuangan Untuk Keputusan Pemberian Kredit Pada Bank BRI Kelutum Pino Raya

This study uses descriptive qualitative research methods. Researchers find knowledge that describes the outline of the position, organizational structure, vision and mission, as well as what is required in writing. Data collected from respondents' responses can be used as research information. Sources of data were obtained from customers and Bank BRI Kelutum Pino Raya with the required documents complete. Two types of data were collected in this study: primary data and secondary data. Data collection techniques through observation, interviews and documentation. This study aims to determine the joint effect of Financial Performance Analysis on Credit Provision Decisions at BRI Kelutum Pino Raya Bengkulu Selatan. From the discussion above, it can be concluded that the credit application submitted is accepted by several factors, namely:1. Collateral submitted by customers is in accordance with the amount of credit they want.2 Checking BI Checking which shows the customer has smooth credit and is not on the Blacklist. 3 The customer has a business license. 4 Customers also provide honest data in conducting interviews with BRI. Analysis of financial performance based on liquidity, profitability and solvency

Analysis of Financial Performance in the Activity Management Unit (UPK) of Sukamantri District, Ciamis Regency in the Year 2019-2021

This study aims to determine how financial performance is based on the financial ratios Loans at Risk (LAR), Ponofolio at Risk (PAR), Return on Investment (ROI), and Cost Coverage (CCr) at the Sukamantri District Activity Management Unit (UPK) in 2019-2021. The research method used in this research is quantitative descriptive method. The data used in this study are primary data obtained from interviews and secondary data obtained from documents and archives at UPK Sukamantri District. The results of this study indicate that the financial performance of the Sukamantri District UPK in 2019-2021. Based on the results of the ratio (Loans at Risk) LAR is satisfactory in 2019, 2020 is satisfactory and in 2021 is minimal, the ratio (Ponofolio At Risk) PAR in 2019 - 2021 is satisfactory, the ratio (Return On Investmen) ROI in 2019 - 2021 is satisfactory and the ratio (Cost Coverage) CCr in 2019 - 2021 is satisfactory

Socio-economic aspects of the outpatient care development in times of economic instability

Subject. Primary health care plays a leading role in preserving health, preventing diseases, and ensuring a high level of efficiency of the entire health care system of the country. Objectives. The study aims to determine the main directions in the organization and management of a medical institution to improve social and economic efficiency of outpatient services in extreme situations. Methods. The methodological framework of the study consists of the works of domestic and foreign researchers on organization, management and economics in healthcare, laws and regulations, information and analytical materials of official websites of the Ministry of Health of the Russian Federation and the Sverdlovsk Oblast, statistical and economic data of annual financial statements of the Central City Hospital No. 7 of Yekaterinburg. Results. The economic analysis of financial performance of medical institution unveiled disproportion in healthcare delivery. We developed possible directions of rational use of outpatient clinic’s economic resources to minimize costs during the period of economic turbulence in the industry. Conclusions. It is economically viable to introduce new organizational technologies into the activities of medical institutions subject to available material and technical resources and their rational use.

Comparative Analysis of Financial Performance Using Financial Ratio Method Approach and Economic Value Added at PT. Mayora Indah, Tbk Period 2015 – 2019

The purpose of this study is to determine financial performance by using financial statement analysis methods and economic value-added methods. This research is a comparative study with a quantitative approach. The sample in this study was PT Mayora Indah Tbk for the 2015-2019 period. The data used is secondary data in the form of financial reports issued by the company every year. The results of this study indicate that PT Mayora Indah Tbk both produce good financial performance. When viewed from the method of analysis of financial statements, as well as economic value added (EVA), every year, PT Mayora Indah has financial ratios that are considered good. And PT Mayora Indah generates added value every year, which can be judged as the company's financial performance is good every year.

ANALISIS KINERJA KEUANGAN PADA PEMERINTAH KABUPATEN TANA TORAJA

Regional Financial Performance Analysis is a form of accountability and a manifestation of financial decentralization and authority from the center to the regions. Regions that are able to manage their finances effectively and efficiently are certainly expected to be able to stimulate the economy through budget absorption in productive sectors and their potential so that they will be able to overall increase efficiency, effectiveness and independence. In this study, the ratio analysis of independence, efficiency and effectiveness is used to see how far the Tana Toraja Regency Government is in managing its regional finances. The results of the ratio calculations carried out resulted in an average independence rate of 22% during the research year (2017-2019). While the results of the calculation of the regional financial efficiency ratio are an average of 88% and the results of the calculation of the effectiveness ratio of regional original income reach an average of 71%.

Financial Performance Analysis and Financial Distress Prediction of Indonesia State-Owned Enterprises in The Construction Industry Listed on IDX Before and During Economic Crisis in the Covid-19 Pandemic Era (Period 2019 - 2021)

Financial Performance Analysis and Financial Distress Prediction of Indonesia State-Owned Enterprises in The Construction Industry Listed on IDX Before and During Economic Crisis in the Covid-19 Pandemic Era (Period 2019 - 2021)

Financial Performance Analysis and Financial Distress Prediction of Indonesia State-Owned Enterprises in The Construction Industry Listed on IDX Before and During Economic Crisis in the Covid-19 Pandemic Era (Period 2019 - 2021)

The Covid-19 pandemic has brought an immense impact on Indonesia’s economy. Indonesia officially went into recession after the Central Statistics Agency (BPS) announced negative GDP growth for two consecutive quarters, namely in the second quarter (-5.32%) and the third quarter (-3.49%) of 2020. Indonesia’s contracted economy has caused depression in many Indonesian sectors. The results of a survey by BPS in 2020 noted that the construction sector was recorded as one of the sectors that experienced the most decline in revenue, which was 87.94%. This study aims to measure the financial performance and health condition of Indonesian construction SOEs listed on IDX namely ADHI, PTPP, WSKT, and WIKA based on the decree of the Ministry of SOEs no. KEP-100/MBU/2002 as well as the financial distress prediction (bankruptcy potential) by using the Altman Z-Score method for the period 2019 to 2021. The result of the financial health rank level of each company from 2019 to 2021: ADHI (BBB, CCC, and B), PTPP (BBB, B, and BB), WSKT (BB, CC, and B), and WIKA (A, B, and B) respectively. According to the Altman Z-score result, all companies experienced declining in the total Altman Z-score results from 2019 to 2021 and were interpreted as being in a state of financial distress, except for WSKT. This study will complete previous research with a different approach and focus that can give a more equipped view regarding the impact of Covid-19 on the construction industry in Indonesia.

Analisis Kinerja Keuangan Anggaran Pendapatan Belanja Daerah Kabupaten Teluk Wondama Periode 2017 - 2021

This study uses financial ratio analysis to evaluate the effectiveness of the management of the Wondama Bay regional revenue and expenditure budget for 2017–2021.
 Descriptive qualitative research is such. The report on the realization of the Teluk Wondama Regency APBD for the 2017–2021 period as a secondary data source, and documentation as a data collection method.
 Based on the findings of the financial ratio analysis, the overall performance of the Wondama Bay Regency APBD Manager for the 2017-2021 period is as follows: (1). Financial performance analysis Unexpected differences or smaller differences occur in revenue growth. (2). The level of decentralization is still quite low. (3) Regional financial independence is still quite low. (4). Still not effective is effectiveness. (5). Efficiency is now experiencing efficiency.

Analysis of Financial Performance, Risk and Financial Distress: Studies of Retail Companies in Indonesia During the Covid-19 Pandemic

Analysis of Financial Performance, Risk and Financial Distress: Studies of Retail Companies in Indonesia During the Covid-19 Pandemic

Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas, Solvabilitas, dan Aktivitas pada Badan Usaha Milik Desa (Bum Desa) Tridadi Makmur Tahun 2018-2020

Abstract: Purpose: This study aims to analyze the financial performance of Tridadi Makmur Village-Owned Enterprises (BUM Desa) in 2018-2020 using financial ratios in the form of liquidity, solvency, and activity ratios. The research method used is a quantitative descriptive method, using secondary data in the form of financial statements from the Tridadi Makmur Village BUM. Methodology: The sample in this study is Tridadi Makmur's balance sheet and income statement (BUM Desa) for the 2018-2020 period which was carried out using the purposive sampling, data acquisition technique that is by using the method of documentation, interviews, and literature study. method.The data analysis method used is descriptive analysis techniques. Results: The financial performance of Tridadi Makmur Village BUM from 2018 to 2020 based on the current ratio analysis resulted in a very good figure of 210.6%. Based on the results of the quick ratio analysis analysis, it produced a fairly good figure with an average of 167.2%. Based on the results of the cash ratio analysis analysis, it produces a figure that is categorized as bad, namely with an average of 35.0%. Based on the results of the analysis of the debt to asset ratio analysis, it produces a very good figure, namely with an average of 25.5%. Based on the results of the analysis of the debt to equity ratio analysis, it produces a very good categorized figure, namely with an average of 34.3%. Based on the results of the analysis of the debt to equity ratio analysis, it produces a very good categorized figure, namely with an average of 34.3%. Based on the results of the analysis of the total asset turnover ratio (total asset turnover) produced a figure that was categorized as bad, namely with an average of 0.64 times. Limititaions: This study found that from various financial ratio analyzes used, the debt-to-asset ratio and debt-to-equity ratio were categorized as being in a very good position compared to the total asset turnover ratio ( total asset turnover). Contribution: This research is expected to increase knowledge about how village-owned enterprises (BUM Desa) in particular can improve governance and how to manage finances according to the type of business being run. Keywords: 1. Financial Performance 2. Financial Performance Analysis 3. Liquidity Ratio 4. Solvency Ratio 5. Activity Ratio

Comparative Analysis of Local Government Financial Performance Before and During Budget Refocusing (Study in Districts/cities in East Java Province)

Comparative Analysis of Local Government Financial Performance Before and During Budget Refocusing (Study in Districts/cities in East Java Province)

Comparative Financial Performance and Firm Valuation Analysis: A Malaysian Logistics Service Provider Case Study

This study examines the financial performance of Tiong Nam Logistics Holdings Berhad (TNLHB) in the past five financial years (FY2018 to FY2022) ending on 31st March 2022. Data from the audited annual reports were used to conduct financial analysis, covering profitability performance, capital structure and solvency analysis, working capital and liquidity analysis, risk assessment, and firm’s valuation. Peer comparison is used to provide benchmarking analysis. Comparatively, TNLHB has lower profitability ratios, lower solvency ratios, and lower liquidity ratios. The lower profitability was a result of weaker revenue generation and less operational efficiency in profit generation. The lower solvency ratios and liquidity ratios connote a weaker financial position. The top three risk exposures are market and competitive risks, operational risks, and financial risks. Based on a three-method approach, TNLHB is valued between RM0.78 to RM0.93. This paper contributes to the extant literature on performance analysis and firm valuation.

Financial performance analysis of disinvested PSUs in 2017

Financial performance analysis of disinvested PSUs in 2017

A study on financial performance analysis of selected listed companies with reference to textile industries

India’s textile sector contributes significantly to the nation’s economy. When it comes to creating jobs and bringing in foreign currency, this is one of India’s largest sectors. The robustness of the Indian textile industry’s finances is the main topic of the paper. And to understand how efficiently the textile industry has utilised its resources so far. Profitability, liquidity and solvency positions of textile enterprises have been investigated for this purpose. The comparative ratio analysis method has been utilised in this article to determine whether textile companies are financially sound. Paul G. Hastings stated that “finance is the management of the affairs of the company.” Determining the costs associated with acquiring the funds on the most favourable terms possible and allocating the available funds to the best uses.

Financial Performance Analysis with the Entropy-Based TOPSIS in the Impact of the COVID-19 Pandemic: An Application on BIST

Bu çalışmanın amacı, Borsa İstanbul’da işlem gören Kimya, İlaç, Petrol, Lastik ve Plastik Ürünler sektörüne dahil işletmelerin, COVID-19 pandemisi öncesi ve pandemi süreci finansal performanslarının Entropi tabanlı TOPSIS ile değerlendirilmesidir. Sektörün pandemi ile birlikte rekor satış rakamlarına ulaşması ve tedarik zincirine bağlı olarak ciddi oranda artan riskler, çalışmanın motivasyonunu oluşturmaktadır. Araştırma kapsamına 32 adet işletme dahil edilmiş; 2018, 2019 ve 2020 yılları tarih aralığı olarak belirlenmiş ve işletmelerin finansal performansları “cari rasyo, asit-test rasyosu, nakit rasyosu, stok devir hızı, alacak devir hızı, aktif devir hızı, borçlanma rasyosu, satış karlılığı, özsermaye karlılığı ve aktif karlılığı” ile hesaplanmıştır. Analiz sonucunda 2018, 2019 ve 2020 yıllarında en önemli rasyo ve en başarılı işletme sırasıyla; nakit rasyosu-SODSN, alacak devir hızı-BAGFS ve alacak devir hızı-BAGFS şeklinde gerçekleşmiştir.

Analisis Kinerja Keuangan Koperasi Unit Desa (KUD) Ulun Tanjung, Desa Kerobokan, Kabupaten Badung, Bali

The Financial Performance Analysis of Rural Cooperative of Ulun Tanjung, in Kerobokan, District Badung Regency, Bali
 Financial performance analysis was carried out to determine the financial performance of KUD Ulun Tanjung. The research objective was determine financial performance of KUD Ulun Tanjung in terms of liquidity, solvency, activity, and profitability ratio, as well as to analyze the development of balance sheets and income statements in terms of trend and common size analysis. Data processed of the research were sourced from secondary data, financial statements of KUD Ulun Tanjung in 2017-2021 and also literature related to this research. The types of data used in this research are qualitative and quantitative data. Data collection is done by documentation, interviews, and literature study. Data analysis used ratio analysis, trend analysis, and common size. The results of the research show that the financial performance of KUD Ulun Tanjung is in a condition that tends to decline during the Covid-19 pandemic. The trend analysis of KUD Ulun Tanjung tends to experience a declining percentage during the Covid-19 pandemic. The common size also experiences a percentage that tends to decrease during the Covid-19 pandemic. Therefore, KUD Ulun Tanjung needs to reduce the amount of debt and receivables and maximize its own capital, income, and use of assets to stabilize its financial performance.

Financial Performance Analysis of Retail Trade Firms Registered in BIST with FUCOM Based VIKOR Method

Retailing is considered to be one of the sectors that have been growing in recent years and making significant contributions to the country's economy. In this sector where competition is intense, firms have to evaluate their financial performance in order to compete and see their current situation in the sector. In this study, it is aimed to identify the financial performances of firms in the BIST retail trade sector with FUCOM and VIKOR, which are multi criteria decision making (MCDM) methods. Financial ratios were used to determine the financial performances of the three firms with the most branches in the BIST retail trade sector between the years 2019-2021, and the weights of these financial ratios were determined by the FUCOM method. The performance ranking of retail trade firms was made using the VIKOR method using the weights obtained.

Company's Financial Performance Analysis at Pt. Ultrajaya Milk Industry, TBK which are Listed on the Indonesian Stock Exchange

Company's Financial Performance Analysis at Pt. Ultrajaya Milk Industry, TBK which are Listed on the Indonesian Stock Exchange

Comparative Analysis of Local Government Financial Performance Before and During Covid-19 Pandemic

The COVID-19 pandemic has had a compelling impact on various sectors in Indonesia, including the national economy. This study aims to examine differences in regional financial performance before the pandemic (2019) and during the pandemic (2020) and to examine the effect of the ranking and status of local government administration published by the Ministry of Home Affairs on regional financial performance in the period before the pandemic (2019) and during the pandemic (2020). Paired sample t-test and regression analysis were used to test the hypotheses on the financial performance of 118 local governments consisting of 16 provincial governments, 48 ​​district governments, and 54 city governments. The regional financial independence ratio (RKKD), the effectiveness and efficiency ratio of PAD, the activity ratio, and the growth ratio are financial performance indicators tested in this research. The research's results show the differences between before and during the COVID-19 pandemic in regional financial performance in the PAD effectiveness ratio, capital expenditure activity ratio, and growth ratio. However, there is no difference in regional financial performance before and during the COVID-19 pandemic as measured by the regional financial independence ratio, efficiency ratio, and operating expenditure activity ratio. The results also show that the ranking and status of local government administration have no effect on regional financial performance before and during the COVID-19 pandemic.