财务绩效分析PT. Pusri (Persero) Palembang

Yudistira Yudistira, Zahruddin Hodsay, Diana Widhi Rachmawati
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引用次数: 0

摘要

本研究的标题是财务绩效分析P.T Pusri (persero) Palembang,本研究的目的是评估PT. Pusri (persero) Palembang的财务绩效,从比率计算的角度来看。在收集数据时,采用了非结构化文档和访谈法。而本研究使用的分析技术是流动性比率(流动比率,速动比率),盈利比率(净利润率,投资回报率,股本回报率)和活动比率(总资产周转率,固定资产周转率)。使用的报告是PT. Pusri (Persero) Palembang在2016-2018年的财务报表。根据所进行的计算,结果如下:PT Pusri (Persero) Palembang在2016-2018年的业绩表现从流动性比率的增加来看,结果是流动性的,尽管在流动性状态下条件并不好,特别是在2016年和2017年,因为它们低于行业标准。而对于PT Pusri (Persero) Palembang在2016-2018年的财务表现,从利润率下降和不利的情况来看,因为它低于行业标准,因为公司的商品价格很低,这是可以理解的,因为公司,特别是PT Pusri (Persero) Palembang是国有企业旗下的国有企业,所以这家公司接受政府的补贴。而从公司2016-2018年的财务业绩来看,虽然活动有所改善,但由于低于行业标准而处于较不利的状况。
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Analysis Of Financial Performance PT. Pusri (Persero) Palembang
This research is titled financial performance analysis P.T Pusri (persero) Palembang, this research has a purpose for assessing the financial performance of  PT. Pusri (Persero) Palembang when viewed from the ratio calculation. In collecting the data the unstructured documentation and interview method is used. While the analysis techniques used for this study are the liquidity ratio (Current Ratio, Quick Ratio), profitability ratio (Net Profit Margin, Return On Investment, Return On Equity) and activity ratio (Total Asset Turnover, Fixed Asset Turn Over). The report used is the financial statements of  PT. Pusri (Persero) Palembang in 2016-2018. According to the calculations carried out, the results are as follows, The performance of  PT Pusri (Persero) Palembang in 2016-2018 is seen from the liquidity ratio experiencing an increase and the results are liquid, although in a liquid condition the conditions are not good, especially in 2016 and 2017 because they are under industry standard. And for the financial performance of PT Pusri (Persero) Palembang in 2016-2018 seen from the profitability ratio has decreased and in unfavorable conditions because it is below the industry standard because the price of goods in the company is low this can be understood because companies, especially PT Pusri ( Persero) Palembang is a state-owned company under the auspices of SOEs so that this company receives subsidies from the government. While the company's financial performance in 2016-2018 is seen from the ratio of activities experiencing improvement but at a less favorable condition because it is below the industry standard.
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