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Analisis Kinerja Keuangan dan Biaya Operasional pada Perusahaan Financial Technology

Authors

  • Syelpia Febryanti Fakultas Ilmu Ekonomi dan Bisnis, Universitas Islam Bandung
  • Kania Nurcholisah Universitas Islam Bandung

DOI:

https://doi.org/10.29313/jra.v1i1.53

Keywords:

Analisis Kinerja Keuangan, Biaya Operasional, Teknologi Keuangan

Abstract

Abstract. The purposes of this study is to analyze financial performance and operating expenses company of fintech is a PT Kioson Komersial Tbk. from 2017 and 2018. The data used secondary data from financial statements and annual report. The research method used is descriptive qualitative. Result of the analysis are generally based on financial ratio of a liquidity ratio is in good shape is a cash turnover and inventory net working capital. Solvency ratio which is in good condition just ratio long term debt to equity ratio, while other ratios are not good is debt ratio, debt to equity ratio, and times interest earned. For activity ratio in a good condition are inventory turnover, total assets turnover, fixed assets turnover, while working capital turnover still below the industry standard. profit margin, roi, roe, except earning per share, because there is no general standard for eps. For the result of operating espenses, costs or operating expenses can affect the decrease of profit.

Abstrak. Penelitian ini ditujukan untuk menganalisis kinerja keuangan dan biaya operasional pada perusahaan Financial technology yaitu PT Kioson Komersial Tbk. pada periode tahun 2017 dan 2018. Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan dan annual report. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil analisis secara umum berdasarkan rasio keuangan yaitu rasio likuiditas dalam keadaan baik rasio perputaran kas dan inventory net working capital. Rasio solvabilitas yang dikatakan baik hanya rasio long term debt to equity ratio, sedangkan sisanya dikatakan tidak baik seperti rasio utang, debt to equity ratio, dan times interest earned. Untuk rasio aktivitas yang baik adalah perputaran persediaan, perputaran total aktiva, dan perputaran aktiva tetap, sedangkan perputaran modal kerja masih berada di bawah standar industri. Selanjutnya rasio profitabilitas semuanya masih berada di bawah standar industri seperti rasio gross profit margin, net profit margin, roi, roe, kecuali earning per share, karena tidak ada standar yang menentukan besaran earning per share. Untuk hasil analisis biaya operasional, biaya-biaya atau beban usaha yang meningkat dapat memengaruhi laba menjadi turun.

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Published

2021-07-06