Analisis Kinerja Keuangan Pada PT Pelabuhan Indonesia (Persero) Regional 4 - Rachman, Abdul; Sapiri, Muhtar; Setiawan, Adil (ACCESS: Journal of Accounting, Finance and Sharia Accounting, 2025)
Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Pelabuhan Indonesia (Persero) Regional 4 Makassar periode 2018–2021 berdasarkan standar penilaian kinerja BUMN. Analisis dilakukan melalui delapan rasio keuangan utama yang mencakup aspek profitabilitas, likuiditas, efisiensi, dan struktur permodalan. Hasil penelitian menunjukkan bahwa secara umum kinerja keuangan perusahaan berada dalam kategori cukup baik dan stabil, meskipun terdapat fluktuasi pada beberapa indikator seperti ROI dan TATO. Likuiditas dan efisiensi pengelolaan aset menunjukkan hasil optimal, sementara struktur permodalan memerlukan penguatan. Temuan ini memberikan gambaran bahwa perusahaan telah memenuhi sebagian besar standar kinerja BUMN, namun diperlukan strategi lanjutan untuk meningkatkan daya saing dan keberlanjutan. This study aims to analyze the financial performance of PT Pelabuhan Indonesia (Persero) Regional 4 Makassar for the period 2018–2021 based on the State-Owned Enterprises (SOE) performance assessment standards. The analysis was carried out through eight key financial ratios covering profitability, liquidity, efficiency, and capital structure aspects. The results show that, in general, the company's financial performance is in a fairly good and stable category, although there were fluctuations in several indicators such as ROI and TATO. Liquidity and asset management efficiency showed optimal results, while the capital structure requires strengthening. These findings indicate that the company has met most of the SOE performance standards; however, further strategies are needed to improve competitiveness and sustainability.