{"title":"分析财务报表，以衡量2016 -2020年新萌芽楠榜TBK的财务表现","authors":"Pipit Novila Sari, Riki Alfian","doi":"10.30873/jbd.v9i1.3534","DOIUrl":null,"url":null,"abstract":"The purpose of this study was to determine the financial performance of PT. Tunas Baru Lampung Tbk in 2018-2020. To determine the company's financial performance is to use financial ratio analysis techniques. The ratio analysis used in this study is the liquidity ratio (current ratio, quick ratio, and cash ratio), solvency ratio (DAR ratio, DER ratio, and LTDtER ratio), and profitability ratios (ROA ratio, ROE ratio, and NPM ratio). . The financial statements used in this study are the financial statements of PT. Tunas Baru Lampung Tbk in the 2018-2020 period.Based on the liquidity ratio in the calculation of the current ratio, quick ratio, and cash ratio of PT. Tunas Baru Lampung Tbk in 2018-2020 was classified as poor and produced a fairly low ratio, which resulted in the illiquidity of the company. The solvency ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the DAR ratio, DER ratio, and LTDtER ratio are classified as not good and produce a fairly high ratio, which results in the company having to pay a fairly high burden. Profitability ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the ROA, ROE, and NPM ratios are classified as not good and produce a fairly low ratio, which results in a level of profit that is not maximized.Keywords — Financial Statement Analysis, Financial Performance, Financial Ratios","PeriodicalId":153201,"journal":{"name":"Jurnal Bisnis Darmajaya","volume":"14 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT. TUNAS BARU LAMPUNG TBK TAHUN 2018-2020\",\"authors\":\"Pipit Novila Sari, Riki Alfian\",\"doi\":\"10.30873/jbd.v9i1.3534\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study was to determine the financial performance of PT. Tunas Baru Lampung Tbk in 2018-2020. To determine the company's financial performance is to use financial ratio analysis techniques. The ratio analysis used in this study is the liquidity ratio (current ratio, quick ratio, and cash ratio), solvency ratio (DAR ratio, DER ratio, and LTDtER ratio), and profitability ratios (ROA ratio, ROE ratio, and NPM ratio). . The financial statements used in this study are the financial statements of PT. Tunas Baru Lampung Tbk in the 2018-2020 period.Based on the liquidity ratio in the calculation of the current ratio, quick ratio, and cash ratio of PT. Tunas Baru Lampung Tbk in 2018-2020 was classified as poor and produced a fairly low ratio, which resulted in the illiquidity of the company. The solvency ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the DAR ratio, DER ratio, and LTDtER ratio are classified as not good and produce a fairly high ratio, which results in the company having to pay a fairly high burden. Profitability ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the ROA, ROE, and NPM ratios are classified as not good and produce a fairly low ratio, which results in a level of profit that is not maximized.Keywords — Financial Statement Analysis, Financial Performance, Financial Ratios\",\"PeriodicalId\":153201,\"journal\":{\"name\":\"Jurnal Bisnis Darmajaya\",\"volume\":\"14 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-03-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Bisnis Darmajaya\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.30873/jbd.v9i1.3534\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Bisnis Darmajaya","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30873/jbd.v9i1.3534","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究的目的是确定PT. Tunas Baru Lampung Tbk在2018-2020年的财务绩效。要确定公司的财务业绩，就要运用财务比率分析技术。本研究使用的比率分析是流动性比率(流动比率、速动比率和现金比率)、偿付能力比率(DAR比率、DER比率和LTDtER比率)和盈利能力比率(ROA比率、ROE比率和NPM比率)。本研究使用的财务报表为PT. Tunas Baru Lampung Tbk 2018-2020年期间的财务报表。在计算PT的流动比率、速动比率和现金比率时，根据流动性比率，Tunas Baru Lampung Tbk在2018-2020年被归类为较差，产生了相当低的比率，导致公司流动性不足。PT. Tunas Baru Lampung Tbk在2018-2020年的偿付能力比率表现在DAR比率、DER比率和LTDtER比率的计算中被归类为不佳，并产生了较高的比率，导致公司必须支付较高的负担。根据ROA, ROE和NPM比率的计算，PT. Tunas Baru Lampung Tbk在2018-2020年的利润率表现被归类为不佳，并且产生了相当低的比率，这导致利润水平没有最大化。关键词:财务报表分析，财务绩效，财务比率
ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT. TUNAS BARU LAMPUNG TBK TAHUN 2018-2020
The purpose of this study was to determine the financial performance of PT. Tunas Baru Lampung Tbk in 2018-2020. To determine the company's financial performance is to use financial ratio analysis techniques. The ratio analysis used in this study is the liquidity ratio (current ratio, quick ratio, and cash ratio), solvency ratio (DAR ratio, DER ratio, and LTDtER ratio), and profitability ratios (ROA ratio, ROE ratio, and NPM ratio). . The financial statements used in this study are the financial statements of PT. Tunas Baru Lampung Tbk in the 2018-2020 period.Based on the liquidity ratio in the calculation of the current ratio, quick ratio, and cash ratio of PT. Tunas Baru Lampung Tbk in 2018-2020 was classified as poor and produced a fairly low ratio, which resulted in the illiquidity of the company. The solvency ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the DAR ratio, DER ratio, and LTDtER ratio are classified as not good and produce a fairly high ratio, which results in the company having to pay a fairly high burden. Profitability ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the ROA, ROE, and NPM ratios are classified as not good and produce a fairly low ratio, which results in a level of profit that is not maximized.Keywords — Financial Statement Analysis, Financial Performance, Financial Ratios
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