Jurnal Riset Ekonomi dan Akuntansi
Vol. 1 No. 1 (2023): March : JURNAL RISET EKONOMI DAN AKUNTANSI

Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT. Semen Indonesia (Persero) Tbk Tahun 2016-2020

Abigael Tandi Kapang (Unknown)
Jemi Pabisangan Tahirs (Unknown)



Article Info

Publish Date
31 Mar 2023

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.

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Journal Info

Abbrev

JREA

Publisher

Subject

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

Description

Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi, namun tidak terbatas pada topik berikut : Ekonomi , Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...