JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI
Vol 12 No 1 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani

Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan pada PT. United Tractors, TBk

Isna Ainul Mafariha (IAIN Ponorogo)
Laella Puspita Sari (Institut Agama Islam Negeri Ponorogo)
M. Thoha Najib (Institut Agama Islam Negeri Ponorogo)



Article Info

Publish Date
05 Jul 2024

Abstract

This study deals with the analysis of liquidity ratios, solvency, activity and profitability. The aim of this research is to determine the conditions and performance based on financial ratios. The data used are primary data and secondary data. The nature of the research is a quantitative, descriptive research that aims to find factual information. The objects used in this study are financial reports in the form of balance sheets and loss reports of PT. United Tractors, Tbk from 2022 to 2023. The data analysis method used is a quantitative data analysis method. The results of this research are that the solvency ratio and activity ratio from 2022 to 2023 are not good. Looking at the activity coefficient, it can be said that the level of effectiveness based on the inventory turn over from 2022 to 2023 is less effective in carrying out operational activities.

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Journal Info

Abbrev

ojsmadani

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Mutiara Madani merupakan jurnal yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Nganjuk. Jurnal ini terbit dua kali dalam setahun yaitu bulan Juli dan Desember. Jurnal ini memfokuskan pada publikasi hasil penelitian dan artikel ilmiah tentang ilmu Akuntansi dan Manajemen baik kuantitatif ...