Jurnal Publikasi Ekonomi dan Akuntansi
Vol. 3 No. 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)

KINERJA KEUANGAN PERUSAHAAN SAAT PANDEMI COVID-19 DALAM KAJIAN ISLAM (Studi Kasus: PT Surya Toto Indonesia Tbk.)

Muhammad Rafi Dhiaulhaq (Unknown)
Achmad Jufri (Unknown)
Darmawan (Unknown)



Article Info

Publish Date
16 May 2023

Abstract

Assessment of financial ratios and the relationship between one item and another in the financial statements can provide an overview of the performance and level of financial soundness of a company. This article aims to assess the financial performance of PT. Surya Toto Indonesia Tbk. in 2019-2021 during the Covid-19 pandemic. The analysis was carried out using various financial ratios, namely profitability ratios, liquidity ratios, solvency ratios and activity ratios to see the company's performance from 2019 to 2021. The results showed the rate of return on net sales, return on equity, financial performance of PT. Surya Toto Indonesia Tbk is not good enough. Return on assets value current ratio in 3 consecutive years is 2 times, which means the company's profitability is good. In 2020 2 times, and PT. Surya Toto Total debt to total assets, interest coverage ratio, accounts receivable turnover ratio, inventory turnover ratio, Debt turnover where the financial performance is good.

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Journal Info

Abbrev

jupea

Publisher

Subject

Economics, Econometrics & Finance

Description

Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pajak, Audit, Akuntansi Biaya, Akuntansi Sektor Publik, Akuntansi UMKM. Ekonomi Makro, Ekonomi Mikro, Ekonomi Perkotaan, Penilaian Properti, Ekonomi Islam, Lembaga Keuangan Perbankan Manajemen Pemasaran, Manajemen Strategik, Manajemen Kuangan, ...