J-CEKI
Vol. 3 No. 6: Oktober 2024

Mengungkap Potensi Pertumbuhan Laba: Studi Kinerja Keuangan Di PT. PLN (Persero) UID Sulselrabar

Fadel Fadel (Universitas Bosowa)
Faridah (Universitas Bosowa)
Arif Mashuri (Sekolah Tinggi Ilmu Manajemen Lasharan Jaya)
Nurhidayanti.S (Sekolah Tinggi Ilmu Manajemen Lasharan Jaya)



Article Info

Publish Date
19 Oct 2024

Abstract

This study aims to analyze financial performance in predicting profit growth at PT PLN (Persero) UID SULSELRABAR during the 2020-2022 period. The sample used consists of balance sheets and income statements from the financial reports of PT PLN. The method employed in this research is quantitative analysis, with a focus on profitability analysis. The results show that the company's financial performance, measured through the Profitability Ratio, particularly the Net Profit Margin, is considered suboptimal due to significant fluctuations over the study period. In 2021, Return on Assets (ROA) decreased by 16.62%, but it recovered with a 10% increase in 2022. Conversely, Return on Investment (ROI) showed significant improvement, rising from -43.92% in 2021 to -6.33% in 2022. However, Return on Equity (ROE) exhibited a negative trend, with a 20.75% decline in 2021, followed by a further decrease of 10.88% in 2022, indicating subpar performance. The company’s profit growth also experienced a drastic decline over the 2020-2022 period, with a 9.41% drop in 2022, reflecting challenges in maintaining profitability amidst fluctuating financial performance.

Copyrights © 2024






Journal Info

Abbrev

J-CEKI

Publisher

Subject

Humanities Social Sciences

Description

J-CEKI : Jurnal Cendekia Ilmiah diterbitkan oleh CV. ULIL ALBAB CORP. J-CEKI terbit 6 kali dalam setahun atau tiap 2 bulan sekali. J-CEKI menerbitkan artikel bidang Humaniora dan Ilmu Sosial. Humaniora: Bahasa dan Linguistik, Sejarah, Sastra, Seni Pertunjukan, Filsafat, Agama, Seni Rupa. Ilmu ...