Jurnal Riset dan Inovasi Manajemen
Vol. 2 No. 4 (2024): November: Jurnal Riset dan Inovasi Manajemen

Analisis Laporan Keuangan Dalam Menilai Kinerja Keuangan Pada PT. Artha Lestari Engineering

Nindy Pertiwi (Unknown)
Johanis Johanis (Unknown)
Meldianus N J Lenas (Unknown)



Article Info

Publish Date
11 Nov 2024

Abstract

Nindy Pertiwi, 2024. "Analysis of Financial Statements as a Basis for Evaluating Financial Performance: A Case Study of PT. Artha Lestari Engineering." Supervised by Johanis dan Meldilians NJ Lenas. This study aims to analyze financial statements to assess the financial performance of PT. Artha Lestari Engineering. Data were collected from PT. Artha Lestari Engineering's financial statements for the period 2019-2023 using a financial ratio analysis approach. The results of the ratio analysis reveal that the liquidity ratio initially experienced a significant decline but improved in the final year. Although the liquidity ratio remains high, the initial decline indicates challenges in liquidity management. The solvency ratios remain low, indicating a reliance on equity rather than debt, with fluctuations in these ratios reflecting the stability of this reliance. Activity ratios show stability with slight decreases, while Inventory Turnover and Receivable Turnover experienced fluctuations and declines, respectively. Profitability performance increased significantly, reflecting improvements in operational efficiency and profitability during the study period.

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Journal Info

Abbrev

jrim-widyakarya

Publisher

Subject

Description

Jurnal Riset dan Inovasi Manajemen: dengan e-ISSN : 2986-3309, p-ISSN : 2986-4046 berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari ...