The company's financial performance is a description of the financial condition of a company which is analyzed using financial analysis tools so that it can be seen about the good and bad financial condition of a company that reflects work performance in a certain period. To assess the company's financial performance, it can be shown through financial reports that have been presented by the com…
This study aims to analyze the impact of mergers and acquisitions on the company's financial performance of companies listed on the Indonesia Stock Exchange conducting the merger. The research period used is 2013 - 2016. The population of this research includes all public companies listed on the Indonesia Stock Exchange that carried out merger activities in the 2010-2013 period totaling 18 comp…
Bank BRI Syariah is a bank with a fairly good NPF (Non Performing Financing) with an average of 0.14% mudharabah financing and 0.74% musyarakah financing. Thus, it can be said that the analysis of problematic financing that occurs in BRISyariah banks is quite good. However, it must be increased again so that the NPF level in the following year will get better so that the NPF level will decrease…
The accounting treatment for lessees experienced a significant change from what was originally PSAK 30 (revised in 2014), then changed to PSAK 73 concerning Leases that took effect on January 1, 2020. This research aims to analyze the impact between the adoption of PSAK 30 (revised 2014) and PSAK 73 concerning Leases in terms of the classification of financial leases from the perspective of the…
Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan bank BUMN dengan menggunakan analisis rasio keuangan dan mengetahui bank mana yang memiliki kinerja keuangan yang baik. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif dengan menggunakan pendekatan kuantitatif yaitu metode analisis rasio keuangan : rasio likuiditas, rasio solvabilitas dan rasio rentabilitas. …
Salah satu metode yang banyak digunakan dan populer dikalangan akademisi dan maupun praktisi adalah penilaian kinerja perusahaan dengan menggunakan Economic Value Added (EVA). Metode EVA dinilai lebih objektif dalam menginterpretasikan kondisi perusahaan yang sebenarnya. Analisis Economic Value Added berbeda dengan analisis laporan keuangan lainnya, karena dalam analisis Economic Value Added …