Financial Ratio Analysis Research Articles

ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PADA YAYASAN BALI SARASWATI DI GIANYAR

Financial ratio analysis is an effort to find a picture of relationships and compare the number of accounts when describing financial reports. By using financial ratio, internal and external parties to an entity can easily obtain information about the entity's strengths and weaknesses from a financial perspective. The financial performance of the Yayasan Bali Saraswati cannot be said to be good because the profits it generates are still decreasing and increasing every year, so a financial ratio analysis calculation is needed which is one way to assess the financial performance of the Yayasan Bali Saraswati. By calculating existing financial ratio, it will be possible to know the financial performance conditions currently being experienced by the Yayasan Bali Saraswati. The formulation of the problem in this research is how the financial performance of the Yayasan Bali Saraswati in Gianyar for the 2018 - 2022 period is measured by financial ratio. The aim of the research is to determine the financial performance of the Yayasan Bali Saraswati in Gianyar for the 2018 - 2022 period as measured by financial ratio. Data were analyzed using 4 financial ratio, namely liquidity ratio, solvency ratio, activity ratio and profitability ratio. The results of the research show that the financial performance of the Yayasan Bali Saraswati seen from the liquidity ratio, solvency ratio and profitability ratio is good, while seen from the activity ratio in the indicator Working Capital Turn Over and Total Assets Turn Over are in poor condition.

Peran Perbankan Syariah dalam Mengimplementasikan Keuangan

This study aimed to analyze the role of islamic banks in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide formal financial access for the poor and low income people (unbankable people). This study was designed which approached qualitatively and quantitatively (mixed research). The qualitative data analyzed by using Straruss and Corbin’s theory consisted three major steps: open coding, axial coding, and selective coding. Quantitative analyzed by using comparative analysis of financial statements and financial ratio analysis such as CAR, ROA, ROE, NPF, and FDR period of 2010-2014. This study proved that Islamic banking had great potential in implementing financial inclusion, it was indicated by a significant increase in funding and financing since 2010-2014 and results of financial ratio analysis also shows the performance of Islamic banking and financial condition is good.

Balancing efficiency and equity. Consumer cooperatives in Barcelona (Spain), 1898–1936: An economic and financial-ratio analysis

Economic theory tends to link the emergence of cooperatives with moments of economic crisis, and to regard them as less efficient than investor-owned firms. This work aims to test these premises by analysing the economic and financial performance of fourteen consumer cooperatives in Barcelona (Spain) from the late nineteenth century to the beginning of the Spanish Civil War in 1936. Economic and financial ratios are analysed, based on the cooperatives’ balance sheets, in order to identify strengths and weaknesses. The main conclusion is that these organisations could operate efficiently, although they found it difficult to grow and become more competitive.

Analysis of the effectiveness and efficiency of village fund management in Padaloang Village, Dua Pitue Sub-District, Sidenreng Rappang Regency

Background: Padaloang Village, Dua Pitue District, Sidenreng Rappang Regency, has managed village funds from 2020 to 2022 amidst various financial challenges. This study focuses on evaluating the effectiveness and efficiency of these funds to understand their impact on regional development and identify areas that need improvement. Method: The research method used is qualitative with a narrative approach. The data sources used are secondary data by analyzing the data using the effectiveness ratio and efficiency ratio, and primary data in the form of interview results analyzed using effectiveness and efficiency measurements. Findings: The results of the study show that the analysis of the effectiveness of village fund management in Padaloang Village from 2020 to 2022 indicates stable development. Each year, the average village fund management level reaches 96%. This indicates that the financial management of Padaloang Village is considered effective, with the calculation results exceeding 90% and the interview results also showing alignment with the effectiveness measurements used. The efficiency analysis shows that the management of village funds in Padaloang Village experienced a decline during the 2020-2022 period. The average efficiency level of Padaloang Village financial management during this period was 97.80%, indicating less efficiency because the value is less than 100%, but the interview results show alignment with the efficiency measurements used. Conclusion: These results indicate that the village government is still using its budget less efficiently but effectively. This shows that the objectives can be achieved but with relatively high resources. Novelty/Originality of this study: This study presents an in-depth analysis of the effectiveness and efficiency of village fund management using a unique combination of financial ratio analysis and qualitative interviews. This study provides new insights into the challenges in achieving budget efficiency while maintaining program effectiveness, which can be the basis for improving village fund management policies at the local and national levels.

Analysis of Financial Ratios on Earnings Growth of Health Sector Companies

The purpose of this study was to determine and analyze the partial effect of financial performance which includes the variables Current Ratio, Debt To Equity Ratio, and Return On Asset on Profit Growth in Health Industry Sector Companies. The population and samples in this study were all health sector companies listed on the Indonesia Stock Exchange as many as 21 companies. The data analysis method used in this research is quantitative analysis method, the analysis is carried out using classical assumption testing, multiple linear regression analysis, and hypothesis testing (t test). Based on the results of the hypothesis test (t test), Current Ratio has a positive and insignificant effect on Profit Growth (Y) in Health Sector companies. Debt to Equity Ratio has a positive and significant effect on Profit Growth in Health Sector companies. Return on Asset has a positive and significant effect on Profit Growth in Health Sector companies. Based on the partial test results (t test) it can be concluded that of the three variables, Debt to Equity Ratio has a dominant influence on Profit Growth because it has the largest t value and partial r.

Financial Performance of Bank NTB Syariah: Before and After Becoming an Islamic Commercial Bank

This study evaluates the financial performance of Bank NTB Syariah before and after its conversion into an Islamic Commercial Bank (BUS) in 2018. The conversion aimed to foster more equitable economic growth and improve the overall status of the NTB community. Utilizing Financial Ratio Analysis (FRA), this research examines various financial ratios, including ROA, ROE, NIM, NPF, BOPO, FAR, FDR, ELR, EAR, CAR, DER, and DAR, to assess performance differences pre- and post-conversion. The findings indicate significant improvements in key financial indicators such as ROA, ROE, NIM, NPF Net, and BOPO after the conversion, demonstrating enhanced profitability and efficiency. However, there were no notable changes in the ratios of FAR, FDR, ELR, EAR, CAR, DER, DAR, and NPF Gross, suggesting stability in these areas. This comprehensive analysis highlights the positive impact of the conversion on Bank NTB Syariah's financial performance and provides valuable insights for investors, bank managers, and policymakers regarding the benefits of converting to an Islamic Commercial Bank. The study's findings underscore the importance of strategic structural changes in enhancing the financial health and operational efficiency of financial institutions.

Evaluasi Performa Keuangan PT Tunas Baru Lampung Tbk Menggunakan Rasio Keuangan

PT Tunas Baru Lampung Tbk is a leading agribusiness company in Indonesia that focuses on producing and distributing palm oil. Analysis of financial statements is important for evaluating a company's financial performance and position in the context of external challenges and opportunities, such as the COVID-19 pandemic and commodity price fluctuations. The financial ratio analysis method evaluates a company's profitability, liquidity, solvency, activity, development, and productivity. This research adopts a quantitative descriptive approach by utilizing financial report data from PT Tunas Baru Lampung Tbk for 2020-2022. Financial ratio analysis shows improvements in several aspects of the company's financial performance despite facing certain fluctuations. PT Tunas Baru Lampung Tbk maintained relatively good financial health amidst external challenges, with efforts to increase operational efficiency and support long-term growth.

Financial Risk, Debt, and Efficiency in Indonesia’s Construction Industry: A Comparative Study of SOEs and Private Companies

This study aims to evaluate the financial risk, debt, and efficiency of state-owned enterprises (SOEs) in Indonesia’s construction industry and compare these aspects with those of private companies through financial ratio analysis and efficiency analysis approaches. Four SOEs from the construction sector were evaluated and compared to five private companies with financial data ranging from 2015 to 2022. Financial ratio analysis was applied to assess debt and financial risk, while efficiency analysis utilized data envelopment analysis (DEA) and paired t-tests to validate differences between the two groups of companies. This study reveals that the financial ratio performance of state-owned companies is relatively poor, with low profitability, critical liquidity, and a high debt ratio. Debt, as a source of capital in financing construction projects, causes companies to face a greater debt risk. This study also validates that SOEs have lower efficiency compared to private companies. In response to current challenges, SOEs should prioritize enhancing liquidity through faster receivable collections, debt restructuring, capital infusions, and divestment, reducing non-essential investments, focusing on asset recycling, and improving project efficiency.

Analysis of Liquidity Ratio, Profitability Ratio and Solvency Ratio as a Tool in Measuring Financial Performance in PT Bank Mandiri (Persero) Tbk

This study aims to analyze the liquidity ratio, profitability ratio and solvency ratio as a tool in measuring financial performance at Bank Mandiri (Persero) Tbk for the period 2018-2022. The research method used is financial ratio analysis with a focus on Current Ratio, Loan to Deposit Ratio (LDR), return on asset (ROA) ratio, operating expenses to operating income (BOPO), CAR (Capital Adequacy Ratio) and DER Ratio (Debt to Equity Ratio). Overall the results showed that the financial performance of PT Bank Mandiri (Persero) Tbk was classified as healthy in terms of liquidity and solvency. However, the profitability of PT Bank Mandiri (Persero) Tbk still needs improvement.

Analysis of Hospital Efficiency and Implications for Financial Performance

Effective financial performance can have a positive impact on hospital efficiency. When hospitals have good financial performance, they are able to optimize resource management, increase revenue, and reduce operating costs. The objective of this study is to analyze Dr. Kariadi Hospital's efficiency from 2018 to 2022 using a financial ratio analysis approach based on PER-24 of 2018 and examine its implications for financial performance. This study employs secondary data in the form of financial statement data from RSUP Dr. Kariadi Semarang, spanning from 2018 to 2022. The data was evaluated by computing eight financial performance metrics. The results suggest that RSUP is efficient based on several indicators, including the current ratio, collection period, fixed asset turnover, and POBO ratio. While inventory turnover is a good indicator, the return on assets (ROA) is only moderate. However, the cash ratio and return on equity (ROE) still need improvement. As a strategic measure, it is recommended to focus on improving the cash ratio and return on equity (ROE) indicators in order to enhance the efficiency and financial performance of Dr. Kariadi Hospital Semarang in the upcoming period.

Financial Performance Analysis Using The Profitability Ratio at PT. Bank Rakyat Indonesia (Persero) Tbk Period 2020-2022

This study aims to determine the financial performance of PT. Bank BRI (Persero) Tbk during the 2020-2022 period. The research method used is quantitative with data collection techniques through documentation and observation, which involves financial statement data such as balance sheets and profit and loss statements prepared by Bank BRI. The data analysis technique involves the use of profitability financial ratio analysis consisting of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The research findings show that Return on Assets and Return on Equity are experiencing very healthy conditions, while the Net Profit Margin value shows unhealthy conditions in the performance of PT. Bank BRI (Persero)

Efektivitas Tahapan Pengelolaan Keuangan Terhadap Pembangunan Desa Di Desa Kauditan Satu Kecamatan Kauditan Kabupaten Minahasa Utara

This study aims to determine the effectiveness of village financial management stages for village development in Kauditan Satu Village, Kauditan District, North Minahasa Regency. This research was conducted for 3 months, from May to July 2023. The data used are primary data and secondary data. The sampling method used Purposive Sampling and Accidental Sampling with a sample of 30 respondents. The variable being measured is village financial management based on Law no. 6 Year 20 14, namely the stages of planning, implementation and supervision as well as analysis of financial ratios. The data analysis method used in this study is qualitative and quantitative. The research results obtained show the stages of village financial management towards village development in Kauditan Satu Village, Kauditan District, North Minahasa Regency based on village financial management based on Law Number 6 of 2014 starting from the planning stage, the implementation stage up to the monitoring stage can be said to have been effective , So that with the effective stages of financial management the calculation of the effectiveness ratio is said to have been effective in managing the Village Revenue and Expenditure Budget (APBDes) for village development by producing an average from 2018-2022 of 100%.

Analisis Rasio dan Penilaian Prestasi pada Perusahaan Tri Banyan Tirta Tbk Periode 2020-2022

A company performance evaluation report is a document used to assess and analyze the operational, financial, and strategic performance of a company over a certain period. This report typically covers various aspects such as sales, profits, productivity, efficiency, and the achievement of company goals. This research aims to determine the financial performance of the company evaluated through financial ratio analysis, which includes liquidity ratios, solvency ratios, profitability ratios, and activity ratios of PT. Tri Banyan Tirta Tbk from 2020 to 2022. The data collection technique is conducted through literature study, which involves searching for information sources related to ratio analysis and literature review on PT Tri Banyan Tirta Tbk. The results of this analysis based on liquidity ratios, viewed from the current ratio and quick ratio, indicate that the company's financial performance is considered poor. Based on solvency ratios, viewed from the debt to assets ratio and debt to equity ratio, the company's financial performance is considered poor. Based on profitability ratios, viewed from the net profit margin, Return on Assets, and Return on Equity, the company's financial performance is considered very poor. The results of this study indicate that the company's financial performance declined during the research period. Therefore, efforts are needed to improve the company's financial performance in implementing business strategies

Analisis Kinerja Keuangan Pemerintah Dalam Meningkatkan Pendapatan Asli Daerah Provinsi Nusa Tenggara Timur

This study aims to determine the analysis of government financial performance in increasing PAD in East Nusa Tenggara Province. The type of research used in this study is descriptive with a quantitative research approach. The source of data in this study is secondary data with document study data collection techniques. The technical data used in this research is secondary data with data collection techniques of document study. The data analysis techniques used are financial independence ratio analysis, financial effectiveness and efficiency ratio analysis and financial decentralization ratio analysis. The results of this research show that the Regional Financial Independence Ratio during the 2019-2023 period has slightly increased. However, the level of independence is still relatively low because there is still a dominant role of the central government. The Regional Original Revenue (PAD) Effectiveness Ratio in NTT Province during the 2019-2023 period can be categorized as less effective. The Efficiency Ratio of Regional Original Revenue (PAD) shows that the financial performance of the NTT Province government can be categorized as very efficient. For the average ratio of the degree of decentralization within a period of 5 (five) years, it has slightly increased every year, but its financial capacity is still in the less capable category.

ANALISIS LAPORAN KEUANGAN PEMERINTAH DAERAH KAB. PADANG PANJANG DAN KAB. MAGELANG TAHUN 2019-2020

Analysis of the financial performance of the Regional Governments of Padang Panjang Regency and Magelang Regency in 2019-2020 was carried out to evaluate differences in budget realization, financial performance ratios, efficiency and financial effectiveness between the two regions. The findings show a significant increase in the effectiveness of local revenue (PAD) in Padang Panjang Regency in 2020, while Magelang Regency recorded a surplus. Analysis of financial efficiency ratios and operational reports also highlights differences in the presentation of Regional Government Financial Reports between the two districts.

Using financial analysis ratios to evaluate the liquidity risks in industrial companies listed in the Iraq Stock Exchange

Cash liquidity is of great importance in industrial companies due to its impact on the management of the company’s operational activities, as well as the use of its surplus cash in investment, which returns to the company investment profits that support its financial position in the market. Low liquidity leads to the company being exposed to financial risks that may affect its activities and weaken its position. Financial, and here the company's management must pay attention to analyzing liquidity to assess its risks, using financial analysis ratios to evaluate cash liquidity and indicate its effects on the company's financial position. The study aimed to evaluate the liquidity of industrial companies listed on the Iraq Stock Exchange, to determine the risks to which they are exposed, using financial ratios, which are (trading ratio, quick liquidity ratio, and working capital ratio). The study reached conclusions, the most important of which is that the analysis of liquidity ratios showed Companies that suffer from low liquidity and that may be exposed to risks. It also showed companies that have surplus liquidity and can be invested to achieve additional profits. The study also recommended the need to pay attention to analyzing cash liquidity in industrial companies to evaluate liquidity and find appropriate opportunities for investment when liquidity indicators are high, or Addressing its risks when its indicators are low.

Using financial analysis ratios to evaluate the liquidity risks in industrial companies listed in the Iraq Stock Exchange

Cash liquidity is of great importance in industrial companies due to its impact on the management of the company’s operational activities, as well as the use of its surplus cash in investment, which returns to the company investment profits that support its financial position in the market. Low liquidity leads to the company being exposed to financial risks that may affect its activities and weaken its position. Financial, and here the company's management must pay attention to analyzing liquidity to assess its risks, using financial analysis ratios to evaluate cash liquidity and indicate its effects on the company's financial position. The study aimed to evaluate the liquidity of industrial companies listed on the Iraq Stock Exchange, to determine the risks to which they are exposed, using financial ratios, which are (trading ratio, quick liquidity ratio, and working capital ratio). The study reached conclusions, the most important of which is that the analysis of liquidity ratios showed Companies that suffer from low liquidity and that may be exposed to risks. It also showed companies that have surplus liquidity and can be invested to achieve additional profits. The study also recommended the need to pay attention to analyzing cash liquidity in industrial companies to evaluate liquidity and find appropriate opportunities for investment when liquidity indicators are high, or Addressing its risks when its indicators are low.

FINANCIAL PERFORMANCE ANALYSIS OF PT. INDORITEL MAKMUR INTERNATIONAL TBK, ON THE INDONESIAN STOCK EXCHANGE Ismah1), Muryani Arsal 2) Nasrullah3)

The aim of this research is to determine the comparison of financial performance as measured through financial ratio analysis, which consists of: Liquidity Ratios With Indicators Current Ratio, Cash Ratio,Working Capital To Asstes, Solvency Ratios With Indicators Debt Ratio,Debt Ratio, Debt To Equity Ratio, Activity Ratios With Indicators Total Asset Turnover, Receivable Turnover, Working Capital Turnover, And Profitability Ratios With Profit Indicators, Margin. Return On Investment, Return On Equity. The objek of research is PT. Indoritel Makmur Internasional Tbk. The type of research carried out is quantitative. The results of this research show the financial performance of PT. Indoritel Makmur Internasional, Tbk on the indonesia stock exchange 2019-2023. The liquidity value decreases, the solvency ratio value decreases, the activity ratio decreases, the profitability ratio is constant. The results of this research can be used by PT. Indoritel Makmur Internasional, Tbk to evaluate financial performance, espacially those experiencing decline.

ANALYSIS OF LIQUIDITY RATIOS IN ISLAMIC BANKS IN INDONESIA

This article examines the liquidity of Bank Syariah Indonesia through financial ratio analysis in the 2018-2022 financial statements using the liquidity ratio approach. The results of the liquidity analysis of Bank Syariah Indonesia from 2018-2022, in general, can be said that the bank's performance is quite good. This can be seen from the fluctuations in the Current Ratio, Quick Ratio, and Cash Ratio achieved by the company. Keywords: liquidity analysis, Islamic banks, financial ratios,

A study on financial performance of cooperative societies in Nepal

This article delves into the financial performance of cooperative societies in Nepal, honing in on liquidity, leverage, and risk management. Employing a robust methodology encompassing descriptive, financial ratio, correlation, and regression analyses, the study is centered on cooperatives in Kathmandu. The sample, carefully selected to represent approximately 10% of total cooperatives, is derived from a combination of primary and secondary data sources. The analysis extends to various dimensions including organizational structure, loan investment procedures, and credit risk management practices within these cooperative societies. Through regression models, the study uncovers significant relationships between financial performance indicators such as return on assets, net profit margin, net interest margin, and return on equity, and a multitude of factors. One of the key findings underscores the critical importance of effectively managing leverage and liquidity to bolster cooperative profitability. This not only highlights the financial health of these cooperatives but also sheds light on their operational efficiency and risk resilience. By integrating both primary and secondary data sources, the study offers a comprehensive exploration of critical aspects related to cooperative financial performance. It provides valuable insights into effective strategies for optimizing leverage and liquidity within these cooperative societies, which can serve as a roadmap for enhancing their sustainability and resilience in the face of economic challenges.