Financial Performance Analysis Using Inventory Turn Over Ratio, Receivable Turn Over Ratio, and Fixed Asset Turn Over Ratio
In the cement sub-sector company on the Indonesia Stock Exchange from 2015 to 2018 cement sales increased but the profits that were earned always decreased. Activities in the company have an important role so that the company's financial performance is in good condition. The purpose of this st...
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Format: | Article |
Language: | English |
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Bandung: Prodi Manajemen FE Universitas Langlangbuana
2021-04-01
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Series: | Almana: Jurnal Manajemen dan Bisnis |
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Online Access: | http://journalfeb.unla.ac.id/index.php/almana/article/view/1426 |
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author | Desta Riany Nor Norisanti Kokom Komariah |
author_facet | Desta Riany Nor Norisanti Kokom Komariah |
author_sort | Desta Riany |
collection | DOAJ |
description |
In the cement sub-sector company on the Indonesia Stock Exchange from 2015 to 2018 cement sales increased but the profits that were earned always decreased. Activities in the company have an important role so that the company's financial performance is in good condition. The purpose of this study is to determine the company's financial performance in terms of its activities. The research method used is quantitative. The data analysis technique used is horizontal analysis with inventory turnover ratio, receivable turnover ratio, and fixed asset turnover ratio. The result of this research is that the decline in the company's financial performance is seen from inventory turnover, receivable turnover, and fixed asset turnover.
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first_indexed | 2024-03-09T08:06:21Z |
format | Article |
id | doaj.art-4a8c69bebf2b4633af79c84af274a0ca |
institution | Directory Open Access Journal |
issn | 2579-4892 2655-8327 |
language | English |
last_indexed | 2024-03-09T08:06:21Z |
publishDate | 2021-04-01 |
publisher | Bandung: Prodi Manajemen FE Universitas Langlangbuana |
record_format | Article |
series | Almana: Jurnal Manajemen dan Bisnis |
spelling | doaj.art-4a8c69bebf2b4633af79c84af274a0ca2023-12-02T23:49:48ZengBandung: Prodi Manajemen FE Universitas LanglangbuanaAlmana: Jurnal Manajemen dan Bisnis2579-48922655-83272021-04-015110.36555/almana.v5i1.1426Financial Performance Analysis Using Inventory Turn Over Ratio, Receivable Turn Over Ratio, and Fixed Asset Turn Over RatioDesta Riany0Nor Norisanti1Kokom Komariah2Universitas Muhammadiyah Sukabumi, IndonesiaUniversitas Muhammadiyah Sukabumi, IndonesiaUniversitas Muhammadiyah Sukabumi, Indonesia In the cement sub-sector company on the Indonesia Stock Exchange from 2015 to 2018 cement sales increased but the profits that were earned always decreased. Activities in the company have an important role so that the company's financial performance is in good condition. The purpose of this study is to determine the company's financial performance in terms of its activities. The research method used is quantitative. The data analysis technique used is horizontal analysis with inventory turnover ratio, receivable turnover ratio, and fixed asset turnover ratio. The result of this research is that the decline in the company's financial performance is seen from inventory turnover, receivable turnover, and fixed asset turnover. http://journalfeb.unla.ac.id/index.php/almana/article/view/1426Activity RatioFinancial PerformanceFixed Asset Turn Over RatioInventory Turn Over RatioReceivable Turn Over Ratio |
spellingShingle | Desta Riany Nor Norisanti Kokom Komariah Financial Performance Analysis Using Inventory Turn Over Ratio, Receivable Turn Over Ratio, and Fixed Asset Turn Over Ratio Almana: Jurnal Manajemen dan Bisnis Activity Ratio Financial Performance Fixed Asset Turn Over Ratio Inventory Turn Over Ratio Receivable Turn Over Ratio |
title | Financial Performance Analysis Using Inventory Turn Over Ratio, Receivable Turn Over Ratio, and Fixed Asset Turn Over Ratio |
title_full | Financial Performance Analysis Using Inventory Turn Over Ratio, Receivable Turn Over Ratio, and Fixed Asset Turn Over Ratio |
title_fullStr | Financial Performance Analysis Using Inventory Turn Over Ratio, Receivable Turn Over Ratio, and Fixed Asset Turn Over Ratio |
title_full_unstemmed | Financial Performance Analysis Using Inventory Turn Over Ratio, Receivable Turn Over Ratio, and Fixed Asset Turn Over Ratio |
title_short | Financial Performance Analysis Using Inventory Turn Over Ratio, Receivable Turn Over Ratio, and Fixed Asset Turn Over Ratio |
title_sort | financial performance analysis using inventory turn over ratio receivable turn over ratio and fixed asset turn over ratio |
topic | Activity Ratio Financial Performance Fixed Asset Turn Over Ratio Inventory Turn Over Ratio Receivable Turn Over Ratio |
url | http://journalfeb.unla.ac.id/index.php/almana/article/view/1426 |
work_keys_str_mv | AT destariany financialperformanceanalysisusinginventoryturnoverratioreceivableturnoverratioandfixedassetturnoverratio AT nornorisanti financialperformanceanalysisusinginventoryturnoverratioreceivableturnoverratioandfixedassetturnoverratio AT kokomkomariah financialperformanceanalysisusinginventoryturnoverratioreceivableturnoverratioandfixedassetturnoverratio |