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ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PERUSAHAAN PADA PT. GEMA SUNGAI MUSI (TAHUN 2019-2024) Suciyani, Ridha; Noviardy, Andrian
Ensiklopedia of Journal Vol 8, No 1 (2025): Vol. 8 No. 1 Edisi 1 Oktober 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i1.3422

Abstract

This study aims to analyze the financial performance of PT. Gema Sungai Musi using financial ratios, consisting of liquidity, solvency, profitability, activity, and profitability ratios. The data used are the company's financial statements for the 2019–2024 period, using a quantitative descriptive approach. The results indicate that the company's liquidity ratios are quite good, as the Current Ratio and Quick Ratio are above the minimum standard. The solvency ratios indicate a relatively controlled debt ratio, with an average Debt to Equity Ratio (DER) of <100%. The profitability and profitability ratios demonstrate the company's ability to generate profits despite year-to-year fluctuations. Meanwhile, the activity ratios indicate the company's relatively stable level of asset management efficiency. Overall, PT. Gema Sungai Musi's financial condition is considered healthy, although improvements are needed to improve asset utilization efficiency and profitability.Keywords:        Financial          statement          analysis,           Financial          ratios, Financial performance, PT. Gema Sungai Musi