Trending: Jurnal Manajemen dan Ekonomi
Vol. 1 No. 4 (2023): Oktober : Trending: Jurnal Manajemen dan Ekonomi

Analisis Laporan Keuanagan Dalam Menilai Kinerja Keuanaga Industry Barang Konsumsi Yang Terdaftar Di BEI (Studi Kasus PT Gudang Garam Tbk)

Reni U. Moidady (Universitas Pattimura Ambon)
Elia Salamena (Universitas Pattimura Ambon)
Nurhalisah Umaternate (Universitas Pattimura Ambon)
Sastri Yusmita (Universitas Pattimura Ambon)
Ignasius lakesjanan (Universitas Pattimura Ambon)



Article Info

Publish Date
03 Aug 2023

Abstract

Financial performance appraisal for companies is an important thing to do, this is used to measure and evaluate, so that a picture of the overall financial position is obtained. The method used to measure financial performance is one of the methods of financial statement analysis. The method of financial statement analysis involves several financial ratios, namely liquidity, solvency, activity, and profitability ratios. The purpose of this study is to determine the financial performance of PT Gudang Garam Tbk by using liquidity, solvency, activity, profitability ratios. The results of the discussion of the financial performance analysis show that the company PT Gudang Garam Tbk experienced several changes during the period 2018 to 2021. While there have been improvements in some financial ratios, such as Current Ratio and Gross Profit, there have also been some declining ratios, such as Receivables Turnover and ROE. This indicates that the company needs to further analyze and identify the causes of such fluctuations in order to take appropriate corrective measures so that financial performance can be improved.

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Journal Info

Abbrev

Trending

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

kajian-kajian aktual seputar bidang manajemen dan bisnis dalam perspektif ekonomi konvensional maupun ekonomi syariah. Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku ...