ISSN 2394-5125
 

Research Article 


ANALYSIS OF FINANCIAL PERFORMANCE WITH CONVENTIONAL FINANCIAL RATIO AND EMOTICON

Miswanto Miswanto, Lita Kusumasari, Rusmawan Wahyu Anggoro.

Abstract
The problem in this study is the analysis of financial performance with conventional financial
ratios that are difficult to understand by managers. With conventional financial ratios, managers find it difficult
to know whether the company's financial performance is good or not. To accomplish the difficulty is to analyze
financial performance with emoticons. The objective of this study is to examine whether the results of
performance analysis with emoticons are easily understood rather than financial ratios. This study uses 155
respondents and all respondents stay in Yogyakarta and surroundings. Respondents include students, lecturers
and managers who had studied financial management and accounting. Data was got through distributing
questionnaires to respondents. Examination is done by sign test. The analysis proceeds show that the value of
the sign test probability is smaller than the 5% error rate. Therefore, the findings of this study are as follows.
First, the analysis of financial performance with emoticons easier to understand than analysis of performance
with conventional financial ratios. Second, the accuracy (effectiveness) and timely (efficiency) of decision
making based on the analysis of financial statements with emoticons is exceed than with conventional financial
ratios.

Key words: Conventional, emoticons, financial performance, and financial ratios


 
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How to Cite this Article
Pubmed Style

Miswanto Miswanto, Lita Kusumasari, Rusmawan Wahyu Anggoro. ANALYSIS OF FINANCIAL PERFORMANCE WITH CONVENTIONAL FINANCIAL RATIO AND EMOTICON. JCR. 2020; 7(16): 158-165. doi:10.31838/jcr.07.16.22


Web Style

Miswanto Miswanto, Lita Kusumasari, Rusmawan Wahyu Anggoro. ANALYSIS OF FINANCIAL PERFORMANCE WITH CONVENTIONAL FINANCIAL RATIO AND EMOTICON. http://www.jcreview.com/?mno=2821 [Access: June 01, 2021]. doi:10.31838/jcr.07.16.22


AMA (American Medical Association) Style

Miswanto Miswanto, Lita Kusumasari, Rusmawan Wahyu Anggoro. ANALYSIS OF FINANCIAL PERFORMANCE WITH CONVENTIONAL FINANCIAL RATIO AND EMOTICON. JCR. 2020; 7(16): 158-165. doi:10.31838/jcr.07.16.22



Vancouver/ICMJE Style

Miswanto Miswanto, Lita Kusumasari, Rusmawan Wahyu Anggoro. ANALYSIS OF FINANCIAL PERFORMANCE WITH CONVENTIONAL FINANCIAL RATIO AND EMOTICON. JCR. (2020), [cited June 01, 2021]; 7(16): 158-165. doi:10.31838/jcr.07.16.22



Harvard Style

Miswanto Miswanto, Lita Kusumasari, Rusmawan Wahyu Anggoro (2020) ANALYSIS OF FINANCIAL PERFORMANCE WITH CONVENTIONAL FINANCIAL RATIO AND EMOTICON. JCR, 7 (16), 158-165. doi:10.31838/jcr.07.16.22



Turabian Style

Miswanto Miswanto, Lita Kusumasari, Rusmawan Wahyu Anggoro. 2020. ANALYSIS OF FINANCIAL PERFORMANCE WITH CONVENTIONAL FINANCIAL RATIO AND EMOTICON. Journal of Critical Reviews, 7 (16), 158-165. doi:10.31838/jcr.07.16.22



Chicago Style

Miswanto Miswanto, Lita Kusumasari, Rusmawan Wahyu Anggoro. "ANALYSIS OF FINANCIAL PERFORMANCE WITH CONVENTIONAL FINANCIAL RATIO AND EMOTICON." Journal of Critical Reviews 7 (2020), 158-165. doi:10.31838/jcr.07.16.22



MLA (The Modern Language Association) Style

Miswanto Miswanto, Lita Kusumasari, Rusmawan Wahyu Anggoro. "ANALYSIS OF FINANCIAL PERFORMANCE WITH CONVENTIONAL FINANCIAL RATIO AND EMOTICON." Journal of Critical Reviews 7.16 (2020), 158-165. Print. doi:10.31838/jcr.07.16.22



APA (American Psychological Association) Style

Miswanto Miswanto, Lita Kusumasari, Rusmawan Wahyu Anggoro (2020) ANALYSIS OF FINANCIAL PERFORMANCE WITH CONVENTIONAL FINANCIAL RATIO AND EMOTICON. Journal of Critical Reviews, 7 (16), 158-165. doi:10.31838/jcr.07.16.22