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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Main Authors: Desta Riany, Nor Norisanti, Kokom Komariah
Format: Article
Language:English
Published: Bandung: Prodi Manajemen FE Universitas Langlangbuana 2021-04-01
Series:Almana: Jurnal Manajemen dan Bisnis
Subjects:
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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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
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AT nornorisanti financialperformanceanalysisusinginventoryturnoverratioreceivableturnoverratioandfixedassetturnoverratio
AT kokomkomariah financialperformanceanalysisusinginventoryturnoverratioreceivableturnoverratioandfixedassetturnoverratio