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All Journal JURNAL LENTERA AKUNTANSI
Miftahurrohman Miftahurrohman
Politeknik LP3I Jakarta
Computer Science & IT Economics, Econometrics & Finance

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ANALISIS RASIO UNTUK MENILAI KINERJA KEUANGAN PADA PT MERCK INDONESIA TBK Miftahurrohman Miftahurrohman; Reka Amelia
JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.568

Abstract

PT Merck Indonesia Tbk is a company engaged in the pharmaceutical sector. This study aims to determine the level of liquidity, solvency level, activity level, profitability level, and financial performance of PT Merck Indonesia Tbk for the last two years. Objects used in research This is the financial report of PT Merck Indonesia Tbk for 2017, and 2018 with the writing methodology used in the form of Library Research and Field Research . The technique used is ratio analysis, the types of financial ratios used are Current Ratio , Very Current Ratio ( Quick Ratio ) and Cash Ratio ( Cash Ratio ), Debt to Assets Ratio ( Debt to Assets Ratio ), Debt Ratio to Capital ( Debt to Equity Ratio ), Inventory Turnover Ratio ( Inventory Turnover Ratio ), Receivable Turnover Ratio ( Receivable Turnover Ratio ), Return On Investment ( ROI) Ratio, and Return On Equity Ratio ( ROE) ). The results showed that the level of liquidity, level of sovability, level of activity, level of profitability tend to be below the industry average ratio which indicates that the financial performance of PT Merck Indonesia Tbk is in poor condition.Keywords: Financial Reporting , Financial Ratio , Financial Performance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT EFISIENSI PERBANKAN SYARIAH DENGAN PENDEKATAN DATA ENVELOPMENT ANALYSIS Miftahurrohman Miftahurrohman
JURNAL LENTERA AKUNTANSI Vol 4, No 1 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.413 KB) | DOI: 10.34127/jrakt.v4i1.282

Abstract

The Purpose of this researche is to analyze of efficiency Islamic Bank of ASEAN Countries and Factors Determining using Data Envelopment Analysis (DEA). Variable used in this research measuring efficiency of Islamic bank is input variable consisting Deposit, Labor Cost, Fixed Asset and output variabel consisting Total of Financing and Operational Income. While the independent variable consists of Capital Adequacy ratio (CAR), Return On Asset (ROA), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Size and Gross Domestic Product (GDP). The results of this research indicate that : 1. The average of Islamic Bank in ASEAN countries have lower efficiency. 2. The Capital Adequacy Ratio (CAR) a significant negative effect to efficiency. 3. Return on Asset (ROA) does not influence on efficiency. 4. Non Performing Financing (NPF) does not influence to Efficiency 5. Financing Deposit Ratio (FDR) a significant positive influence on efficiency. 6. Size does not influence on efficiency. 7. Gross Domestic Product (GDP) is a significant positive influence on Efiiciency.Key words:: Efisiensi Bank, Data Envelopment Analysis (DEA), Return On Asset (ROA), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Size and Gross Domestic Product (GDP)
Co-Authors Reka Amelia