Jurnal Akuntansi AKTIVA
Vol. 6 No. 1 (2025): APRIL

ANALISIS KINERJA KEUANGAN PT. SRI REJEKI ISMAN TBK MENGGUNAKAN SISTEM DU PONT TAHUN 2020-2023

Ayulianti, Salsabila (Unknown)



Article Info

Publish Date
28 Apr 2025

Abstract

This research was created to study PT. Sri Rejeki Isman Tbk's financial performance using the Du Pont System analysis method. This method measures possible financial performance by looking at the return on investment (ROI) and return on equity (ROE) ratios. The financial report data released by the Indonesian Stock Exchange served as the research's data source. According to research conducted at PT. Sri Rejeki Isman Tbk between 2020 and 2023, which measured corporate performance using the Du Pont System approach, the company's financial performance is subpar. This resulted in a fluctuating net profit margin for four years and a fluctuating total asset turnover because an increase in total assets that was not offset by an increase in sales value, as well as a decrease in return on investment because the increase in sales was not balanced by an increase in net profit after taxes. Additionally, the company's inability to earn a profit from sales resulted in a decline in return on equity. Additionally, both the total number of assets and the amount acquired from equity fell.

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Journal Info

Abbrev

aktiva

Publisher

Subject

Economics, Econometrics & Finance

Description

AKTIVA: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done. As for the study of ...