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Journal : Jurnal Riset Ekonomi dan Akuntansi

Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT. Semen Indonesia (Persero) Tbk Tahun 2016-2020 Abigael Tandi Kapang; Jemi Pabisangan Tahirs
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 1 (2023): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i1.1335

Abstract

Financial performance is a unit of analysis carried out with the aim of finding out the extent to which the company has implemented the rules in implementing finances properly and correctly. The aim of this research is to determine the financial performance of PT Semen Indonesia (Persero) Tbk based on the results of profitability ratio calculations. The research method is research using quantitative descriptive methods. The data used in this research is secondary data in the form of the financial reports of PT Semen Indonesia (Persero) Tbk. The data analysis technique in this research uses measuring tools in the form of Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) ratios. The results of the research show that the average value of the profitability ratio of PT Semen Indonesia (Persero) Tbk is in very poor criteria, so that the financial performance of PT Semen Indonesia (Persero) Tbk is considered to be still very poor because the three ratios show very poor values and do not meet industry standards.
Co-Authors Abedneigo C. Rambulangi Abigael Tandi Kapang Adrianus Surianto Girikallo Aguswidyanti Panggarra Alfiana Alfiana Allo, Hesy Ramba Althon K. Pongtuluran Ance Pamau Pasande Andi Hidayatul Fadilah Andi Primafira Bumandava Eka Angela Haspin Oktiani Tudang Apriani, Yuyunsi Aprilia Sari, Anggita Aprilyanita Lambe Tandungan Ardenny, Ardenny Arlianti La’biran Astuti Cendrawati Ramli Bakri, Asri Ady Biringkanae, Astriwati Biringkanae, Atriwati Cakranegara, Pandu Adi Chrismesi Pagiu Daniel Nemba Dambe Darius, Naysilya Darsono Darsono Dg. Liwang, Asmita Wulandari Dina Ramba' Dwi Kartika Prananingrum Eko Meiningsih Susilowati Elisabet Pali Emi Sukmawati Eriana Sepang Fauziah Umar Funco Tanipu Gebi Passalempang Gelstry, Gelstry Granit Agustina Irengsi, Irengsi Irma Marie Dulame Irwan Moridu Irwan Moridu Isak Pasulu Japar Abner Nangga Jemadi, Jemadi Jens Batara Marewa Jesica Pongringgi Jihan Jihan Kalalo, Rieneke Ryke Kamil, Indriyati kasnowo, kasnowo Klemens Mere Kumagaya, Johannes. P. Lambe, Elvi Teresa Lebang, Zaman Liandro Doke Lolongan, Abigail Longginus Gelatan Lumentah, Lenda Manga’, Angelin Dirva Rante Marchelin, Marchelin Marinus Ronal Marinus Ronal Mercyliani Rerung Miftahorrozi Miftahorrozi Mince Batara Mohammad Edy Nurtamam Monika, Anes Muhammad Azizi Muhammad Idrus Taba Muhammad Imam Hasnawi Muhammad Sujai Muhammad Yusuf Musran Munizu Novegya Ratih Primandari, Novegya Ratih Novi Novaria Novita Mangallo Nur Arifin Nur, Muh. Nuralam Syamsuddin Paillin, Putriati Datu Pasorong, Selvi Pauang, Judika Greis Pompeng, Olivia Devi Yulian Ramba, Dina Rati Pundissing Rihfenti Ernayani Ruben S. Kannapadang Ruru, Wansi Tandi Rusydi Fauzan Sampelimbong, Cristian Samuel PD Anantadjaya Selmi Lora Batara Setriel Killa Sherly Asriany Silele, Selfianni Siti Haerani Sono, Mohammad Gifari Sri Septiani Borotoding Srifatmawati Ahmad Srimelin Dahyuni Stefani Marina Palimbong Suhartini Salingkat Tangke, Mersi Tasik, Trivia Tasik, Valentine Toding Teguh Setiawan Wibowo Teguh Setiawan Wibowo Trevi Claudia Lestari Tuti Sulastri Valensia, Feny Feronicha WINDY WONMALY Yohanis Lotong Ta'dung Yohanis. L. Ta'dung Yuniati Doti Allo Zandra Dwanita Widodo Zerah, Zerah Zulfiah Larisu Zumrotun Nafiah