Bata Ilyas Journal of Accounting
Vol 4, No 1 (2023): Maret

Laporan Keuangan Sebagai Alat Pengukur Kinerja Keuangan

Rahmi Anugrah (Universitas Negeri Makassar)



Article Info

Publish Date
14 Jul 2023

Abstract

Analysis of the financial statements at PT Astra International Tbk was conducted to measure the financial performance of the organization, in measuring this performance there are two methods, namely financial and non-financial aspects. In this study there is a standardization set to make something analyzed can be said to be feasible or not. This is done as a measuring tool to draw conclusions whether the company's performance can be said to be good or not. There for we need a measure for comparison. In this case, ratio analysis is used to see the company's capabilities, including the liquidity ratio and solvency ratio. This research uses a descriptive method with a qualitative approach in order to obtain information in this research obtained from secondary data sources and data collection from official websites and relevant reading studies from several sources. The final result of the research explains that the company as a whole is said to be able to fulfill all of its short-term obligations and the same with other company obligations.

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Journal Info

Abbrev

bijak

Publisher

Subject

Social Sciences

Description

Bijac adalah jurnal ilmiah yang menerbitkan hasil penelitian original pada bidang akuntansi secara holistik. Bijac berkomitmen untuk menerbitkan karya-karya ilmiah berkualitas tinggi di bidang akuntansi dan bidang lain yang terkait yang menggunakan alat analisis dari disiplin ilmu dasar seperti ...