JudulAnalisis Rasio Keuangan Untuk Menili Kinerja Keuangan PT Pelabuhan Indonesia (Persero) Terminal Petikemas Pantoloan |
Nama: WAQIAH DWI PUTRI |
Tahun: 2024 |
Abstrak The financial statements of PT Pelabuhan Indonesia (Persero) Terminal Petikemas Pantoloan show that there is instability in profit and loss for the current year in financial data for 2018 – 2021, so it is necessary to carry out financial analysis using financial ratio analysis. This research aims to masure the financial performance of PT. Indonesian Port Pantoloan Container Terminal by using liquidity ratios, solvency ratios, and profitability ratios. The type of research used is descriptive and the focus of this research is to assess the company's health level using financial reports that consisting of balance sheets and profit and loss reports for the 2018-2021 period. The results of research conducted on financial aspects, based on the Decree of the Minister of BUMN Number: KEP100/MBU/2002 for assessing the level of financial performance of PT Pelabuhan Indonesia Terminal Petikemas Pantoloan for 2018-2021, it received a healthy predicate with categories A in 2018, 2019 and 2021 with a total score of 72.73, and 75 and category AA in 2020 with a total score of 86. Keywords: Financial Ratio Analysis, Company Performance, Financial Reports, Liquidity Ratio, Activity Ratio, Solvency Ratio, and Profitability Ratio. |