Financial Report Analysis Based On Profitability Ratio At Pt Samudera Indonesia
Keywords:
Financial Report, Financial Performance, Profitability RatioAbstract
The purpose of this study is to analyze financial statements to determine the financial performance of PT. Samudera Indonesia Tbk from 2015-2023 using profitability ratios, namely Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Investment (ROI) and Return on Equity (ROE). The data used are financial statements sourced from secondary data obtained from the company's website www.samudera.id which is published through the official website of the Indonesia Stock Exchange www.idx.co.id. This research is a quantitative descriptive study with a data collection method using the documentation method. Based on the results of the study, the financial performance of PT. Samudera Indonesia Tbk from 2015-2023 based on the Gross Profit Margin (GPM) ratio is categorized as less than good with an average of 18.67%, which is below the standard ratio of 30%. Financial performance based on the Net Profit Margin (NPM) ratio is categorized as less than good with an average of 6.46%, which is below the standard ratio of 20%. Financial performance based on Return on Investment (ROI) is categorized as less than good with an average of 5.40%, which is below the standard ratio of 30%. Financial performance based on Return on Equity (ROE) is categorized as less than good with an average of 10.09%, which is below the standard ratio of 40%.
References
Ervita. (2020). Profitability Ratio Analysis in Assessing the Financial Performance of PT. Alam Sutera Ervita. (2020). Analisis Rasio Profitabilitas Dalam Menilai Kinerja Keuangan PT. Alam Sutera Realty
Fahmi. (2017). Analisis Laporan Keuangan. Bandung: Alfabeta
Harahap, Sofyan Syafri. (2016). Analisis Kritis Laporan Keuangan. Jakarta: Rajawali Pers
Hery. (2016). Analisis Laporan Keuangan. Jakarta: PT Grasindo
Ikatan Akuntansi Indonesia. (2015). Pernyataan Standar Akuntansi Keuangan No. 01(Revisi 2015). Jakarta: Salemba Empat
Jumingan. (2005). Analisis Laporan Keuangan. Jakarta: PT Bumi Aksara
Kasmir. (2008). Analisis Laporan Keuangan. Jakarta Rajawali Pers
Linda. (2019). Analisis Rasio Profitabilitas Dalam Menilai Kinerja Keuangan Pada PT Perkebunan Nusantara III (Persero) Medan. Skripsi. Universitas Muhammadiyah Sumatera Utara.
Margaretha, Viera G, Wilfred S Manoppo, Frendy A O Pelleng. (2021). Jurusan Ilmu Administrasi, and Administrasi Bisnis, ‘Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan PT. ACE Hardware Indonesia Tbk’. Jurnal Productivity, 2.2, 169–70
Meilisa, Amalia, Mekar. (2019). Analisis Rasio Profitabilitas Sebagai Dasar Untuk Menilai Kinerja Keuangan Perusahaan Pada PT. Samudera Indonesia Tbk. Jurnal Bisnis Corporate :Vol. 4 No. 2
Munawir. (2014). Analisis Laporan Keuangan. Yogyakarta : Liberty Yogyakarta
Nasution. (2018). Analisis Rasio Profitabilitas Sebagai Alat Untuk Mengukur Kinerja Keuangan Pada PT Jayawi Solusi Medan. Skripsi. Universitas Islam Negeri Sumatera Utara. Medan.
Netti. (2020). Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada Industri Farmasi Yang Terdaftar Di Bursa Efek Indonesia. Skripsi. Universitas Muhammadiyah Sumatera Utara.
Sujarweni. (2017). Analisis Laporan Keuangan.Yogyakarta: Pustaka Baru Press
Sujarweni. (2014). Metodologi Penelitian. Yogyakarta: Pustaka Baru Press
Van Horne, James C dan Jhon M Wachowicz JR. (2005). Prinsip-Prinsip Manajemen Keuangan. Jakarta. Salemba Empat
Wahyuni, Ika (2018) Analisis Rasio Profitabilitas Sebagai Alat Untuk Mengukur Kinerja Keuangan Pada PT. Biringkassi Raya Semen Tonasa Group Jl. Poros Tonasa 2 Bontoa Minasate’ne Pangkep. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar.
Wild, Jhon J dkk. (2005). Analisis Laporan Keuangan. Jakarta. Salemba Empat
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
