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All Journal JURNAL MANAJEMEN Graha Akuntansi
Widowati, Lis
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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LIQUIDITY RATIO ANALYSIS FOR FINANCIAL PERFORMANCE ASSESSMENT (CASE STUDY: UPK LANGGENG MAKMUR, PRINGAPUS DISTRICT, SEMARANG REGENCY) Widowati, Lis; Kurniawati , Andi
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 9 No 2 (2024): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v9i2.2132

Abstract

This research aims to analyze liquidity ratios with the aim of being used as an assessment tool to financial performance at UPK Langgeng Makmur. This research uses a descriptive qualitative approach method. The data studied is in the form of UPK Langgeng Makmur's financial reports from 2019 to 2021. The standard used is the liquidity ratio standard according to Kasmir. From the results of calculating the average liquidity ratio, the financial performance condition of UPK Langgeng Makmur is said to be good. From the calculation of the current ratio from 2019 to 2021, it can be said to be good, although everything is still below the standard current ratio, namely 200%, but it is still said to be good because it is not less than 150%. Meanwhile, according to quick ratio calculations in 2019 and 2020 it was declared "very good" because it was above the standard ratio, namely 150%, but in 2021 it decreased slightly and was below the standard ratio but not less than 100% so it could still be said to be "good". And according to the calculation of the cash ratio and inventory to net working capital in the three years, the financial performance was said to be "very good" because it was far above the standard ratiomeasure. The general conclusion of this research is that the financial performance in 2019 to 2021 at UPK Langgeng Makmur can be said to be good and not too bad because all ratio calculations show good percentages
Pengujian Empiris Dampak Kecukupan Modal, Inefisiensi Biaya, LDR dan Size Terhadap NPL Widowati, Lis
Graha Akuntansi Vol. 7 No. 1 (2022): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i1.29

Abstract

The objective of the study is to examine the effect of Capital Adequacy Ratio (CAR), Cost Inefficiency (INEF), LDR and Bank Size (SIZE) on NPL in commercial banks. This research was conducted using secondary data. Population in this research was a commercial bank in OJK from 2011 up to 2013. Sampling technique used was purposive sampling. There are 56 commercial banks being analysed. This study uses regression analysis. The research proves that the CAR have negative and not significant impact on NPL, Cost Inefficiency (INEF), LDR and Bank Size (SIZE) have positive and significant effect on NPL. Adjusted R Square is 0,141 this means that 14.1% of the dependent variable can be explained by the independent variable, while the remaining 85.9 % is explained by other causes outside the model
Pengaruh Kebijakan Hutang Terhadap Kinerja Keuangan Widowati, Lis
Graha Akuntansi Vol. 7 No. 2 (2022): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i2.30

Abstract

This study aims to analyze the influence of Net Interest Margin (NIM), Deposits (DEP), Loans (LOA), and Size Bank (SIZE) to Capital Adequacy Ratio (CAR) variables. Hypothesis testing in this study using multiple regression analysis (Multiple Regression). The sample used in this study were 28 banking companies listed in the Indonesia Stock Exchange (IDX) with a purposive sampling techniques, namely engineering samples based on the determining criteria. Those criteria are banking companies listed on the Stock Exchange in 2012 - 2015 and submit annual financial statements and complete. After partial hypothesis test showed that NIM has positive and significant effect to CAR, negative DEP is not significant to CAR, LOA is significant to CAR, and SIZE has negative and insignificant effect on CAR.
Co-Authors Kurniawati , Andi