Financial Performance Analysis with a Common Size Approach at PT Kusumasejati Intiprima Bogor
DOI:
https://doi.org/10.36733/jia.v1i2.7583Keywords:
Common Sizes Analysis, Financial Statements, Financial PerformanceAbstract
This study aims to determine the financial performance of PT Kusumajati Intiprima Bogor with a common sizes analysis approaches. The design of this research is descriptive quantitative research , namely research with data in the form of numbers which are then processed and analyzed to draw conclusions . The data source used is secondary data in the form of balance sheets and income statements for 2015-2020. The results of this study indicates that the financial performance achieved by PT Kusumajati Intiprima Bogor from 2015 to 2020, the composition of the financial statements of PT Kusumajati Intiprima Bogor can said to low risk (safe) and the percentages of each assets and liability items fluctuate and PT Kusuma Sejati Intiprima Bogor has not been able to control operating costs which causes a decrease in net profit every year and becomes a loss.
References
Ainin, Q. (2017). The Effect of Models cooperative Course Type Learning Reviews Horay ( Crh ) Against Student Learning Activeness (Case study in class X IPS 2 SMA Bina Dharma Bandung Academic Year 2016/2017). Thesis (S1) thesis , FKIP UNPAS.
Cashmere (2012). Financial Statement Analysis . Jakarta : Raja Grafindo Persada.
Djarwanto (2010). Fundamentals of Financial Statement Analysis. Second edition . Yogyakarta : BPFE-Yogyakarta.
Farida, I., Suharti, T., & Yudhawati, D. (2019). Common Method Analysis Size To Measure The Company's Financial Performance . Manager : Journal of Management Science, 2(2), 56-68.
Fionality , S. (2020 ). Common Analysis Size of Financial Statements at Bank BNI for the 2017-2019 period ( Doctoral dissertation , Ahmad Dahlan University).
Harisudin Zuhri, M., Satriyono , G., & Samsu, N. (2019). Common-Size Analysis to Assess Company Financial Performance at PT Indosat Tbk. And PT Telkomunikasi Tbk. (2014-2016). JIMEK: Economics Student Scientific Journal, 1(2), 243-258.
Marisca, Marisca (2018) Financial Performance Analysis Using Common Size of Pulp And Paper Companies Listed in Bei 2014-2016 . Diploma thesis , Palcomtech Polytechnic .
Mirianda , SI (2019). Financial Performance Analysis With Common Approach Size At PT. Indofood Sukses Makmur Tbk on the Indonesia Stock Exchange ( Doctoral dissertations ).
Monok , B., Montolalu, J., & Taroreh, HS (2018). Common Analysis size Statement on PT. Asuransi Jiwasraya (Persero) Manado City Branch. JOURNAL OF BUSINESS ADMINISTRATION (JAB), 6(003).
Pradana, IW, & Achmad, T. (2013). Factors Influencing Short-Term Debt, Long-Term Debt And Total Debt (Case Studies Of Manufacturing Companies Registered In Bei During 2007-2011) (Doctoral dissertation , Faculty of Economics and Business).
Pratiwi, RN, & Hidayati, C. (2018). Financial Ratio Analysis And Common Size in Measuring Financial Performance in Automotive and Component Companies in 2009-2013 (Which Are Listed on the Indonesian Stock Exchange). JEA17: Journal of Accounting Economics, 3(02).
Prihastuti, AKK, Suwena , KR, & Sujana, IN (2019). Financial Performance Analysis Using Common Company Size Automotive Listed on the Indonesia Stock Exchange (IDX) in 2016. Undiksha Journal of Economic Education , 11(1), 11-20.
Priska Febrianti, D. (2019). Common Analysis Size on the Financial Statements of Pt Bank Bri Syariah Tbk. Period 2015-2017 ( Doctoral dissertation , IAIN BENGKULU).
Ravinder , D., & Anitha , M. (2013). Financial Analysis –A Study. Journals of Economics and Finance , 2(3), 10-22.
Riani, N., & Zulkarnain, Z. (2020). Common Analysis Size and Financial Ratios in the Wholesale Sub-Sector ( Durable & Non- Durable Goods ) Which Are Listed In Bei . Progress : Journal of Education, Accounting and Finance, 3(2), 155-169.
Sahbandi , J. (2019). Corporate Influence social Responsibility (CSR) on Company Financial Performance (Empirical Study of Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2015-2016) ( Doctoral dissertation , University of Mercu Buana Yogyakarta).
Spence , M. (1978). Job market signaling . In Uncertainty in economics ( pp . 281-306). Academic press .
Syam, Alim, (2016), Financial Performance Analysis of PT. Shansiro Hope Prosper By Using Du Point System , Undergraduate Thesis, Faculty of Economics, Djuanda University, Bogor.
Trianto, A. (2018). Analysis of Financial Statements as a Tool for Assessing Company Financial Performance at PT. Bukit Asam (Persero) Tbk Tanjung Enim. Scientific Journal of Today's Global Economy, 8(3), 1-10.
Zafhari , Z. (2019). Common Analysis Size As a Tool to Assess the Financial Performance of PT. PELINDO 1 Tanjung Pinang Branch ( Doctoral dissertations ).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Yuppy Triwidatin, M. Awalul Fahmi
This work is licensed under a Creative Commons Attribution 4.0 International License.
