Analisis Kinerja Keuangan Dengan Menggunakan Rasio Keuangan Pada Perusahaan PT. Jaya Sukses Amerta Sidoarjo

Abstract

This study to measure the soundness of the financial statements of PT. Jaya Sukses Amerta from 2018-2021 which was reviewed based on the ratio of liquidity, solvency, and profitability. The type of data analysis used in this research is descriptive qualitative analysis. The type of data used is secondary data. The data collection technique is documentation. The results of this study indicate that the level of financial performance of PT. Jaya Sukses Amerta in terms of the Liquidity ratio using the Current Ratio and Quick Ratio formulas, it can be said that the company's financial condition is not good because the average ratio obtained for the Current Ratio during 2018-2021 is 145.56% ≤ 200% standard ratio as well as in Quick Ratio of 137.48% ≤ 150% the industry standard of similar companies that have been set. Judging from the solvency ratio using the Debt To Asset Ratio formula, the average ratio for four years is 62.52% ≥ 35% and the Debt To Equity Ratio is 178.41% ≥ 80% so that it can be said that the company's condition is quite good. Meanwhile, in terms of profitability ratios using the GPM formula, the internal average for four years, namely 2018-2021, the total ratio is 56.75% ≥ 30%, NPM for 2018-2021 is 5.32% ≤ 20%, ROA is 5, 22% ≤ 20%, ROE 15.13% ≤ 40%, it can be said that it is not good because it has not reached the industry average of similar companies.