{"title":"基于财务比率分析的2011-2014年中国财务业绩增长","authors":"Boni A Pasaribu","doi":"10.35335/inspirat.v12i1.51","DOIUrl":null,"url":null,"abstract":"Assessment of financial performance can be known through a report, a report which describes the growth of the company's financial performance in certain periods. The report is called the financial statements. In order to make the financial statements useful for the parties concerned, it is needed to conduct analysis of the relations of the items in the financial statements which is often called financial statement analysis.The purpose of this study, to determine the growth of financial performance at PT. Gresik Cipta Sejahtera Medan in 2011-2014 based on the analysis of liquidity, leverage, and profitability.The data analysis method used is comparative descriptive method using a ratio measurement of liquidity, leverage, and profitability. Based on the current ratio, inventory to net working capital and debt to equity ratio, the company is in good shape, although they fluctuate during the period from 2011-2014. Based on the quick ratio, cash ratio, debt ratio, gross profit margin, net profit margin, ROI, and ROE, the company is in unfavorable circumstances, thus encouraged to improve efficiency.","PeriodicalId":364689,"journal":{"name":"Inspirasi & Strategi (INSPIRAT): Jurnal Kebijakan Publik & Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Growth Of Financial Performance PT. Gresik Cipta Sejahtera (GCS) Year 2011-2014 Using Financial Ratio Analysis\",\"authors\":\"Boni A Pasaribu\",\"doi\":\"10.35335/inspirat.v12i1.51\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Assessment of financial performance can be known through a report, a report which describes the growth of the company's financial performance in certain periods. The report is called the financial statements. In order to make the financial statements useful for the parties concerned, it is needed to conduct analysis of the relations of the items in the financial statements which is often called financial statement analysis.The purpose of this study, to determine the growth of financial performance at PT. Gresik Cipta Sejahtera Medan in 2011-2014 based on the analysis of liquidity, leverage, and profitability.The data analysis method used is comparative descriptive method using a ratio measurement of liquidity, leverage, and profitability. Based on the current ratio, inventory to net working capital and debt to equity ratio, the company is in good shape, although they fluctuate during the period from 2011-2014. Based on the quick ratio, cash ratio, debt ratio, gross profit margin, net profit margin, ROI, and ROE, the company is in unfavorable circumstances, thus encouraged to improve efficiency.\",\"PeriodicalId\":364689,\"journal\":{\"name\":\"Inspirasi & Strategi (INSPIRAT): Jurnal Kebijakan Publik & Bisnis\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-07-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Inspirasi & Strategi (INSPIRAT): Jurnal Kebijakan Publik & Bisnis\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35335/inspirat.v12i1.51\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Inspirasi & Strategi (INSPIRAT): Jurnal Kebijakan Publik & Bisnis","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35335/inspirat.v12i1.51","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
财务业绩的评估可以通过一份报告来了解,一份报告描述了公司在某些时期的财务业绩的增长。这份报告被称为财务报表。为了使财务报表对有关各方有用,需要对财务报表中各项目的关系进行分析,这通常被称为财务报表分析。本研究的目的是通过对流动性、杠杆率和盈利能力的分析,确定PT. Gresik Cipta Sejahtera Medan 2011-2014年财务业绩的增长。使用的数据分析方法是比较描述性方法,使用流动性,杠杆率和盈利能力的比率测量。根据流动比率、库存与净营运资本的比率和债务与权益的比率,公司的状况良好,尽管它们在2011-2014年期间有所波动。从速动比率、现金比率、负债率、毛利率、净利润率、ROI和ROE来看,公司处于不利的状况,因此鼓励公司提高效率。
Growth Of Financial Performance PT. Gresik Cipta Sejahtera (GCS) Year 2011-2014 Using Financial Ratio Analysis
Assessment of financial performance can be known through a report, a report which describes the growth of the company's financial performance in certain periods. The report is called the financial statements. In order to make the financial statements useful for the parties concerned, it is needed to conduct analysis of the relations of the items in the financial statements which is often called financial statement analysis.The purpose of this study, to determine the growth of financial performance at PT. Gresik Cipta Sejahtera Medan in 2011-2014 based on the analysis of liquidity, leverage, and profitability.The data analysis method used is comparative descriptive method using a ratio measurement of liquidity, leverage, and profitability. Based on the current ratio, inventory to net working capital and debt to equity ratio, the company is in good shape, although they fluctuate during the period from 2011-2014. Based on the quick ratio, cash ratio, debt ratio, gross profit margin, net profit margin, ROI, and ROE, the company is in unfavorable circumstances, thus encouraged to improve efficiency.