Analisis Laporan Keuangan untuk Mengukur Kinerja Keuangan PT. Sri Rejeki Isman TBK (SRITEX) Periode 2020 – 2023

Ardanisyahara Berliana Firdaus; Edi Wibowo

doi:10.61132/jieap.v2i1.887

Authors

Ardanisyahara Berliana Firdaus Universitas Slamet Riyadi Surakarta
Edi Wibowo Universitas Slamet Riyadi Surakarta

DOI:

https://doi.org/10.61132/jieap.v2i1.887

Keywords:

Financial Performance, Liquidity Ratio, Solvency Ratio, Activity Ratio, Profitability Ratio

Abstract

PT Sri Rejeki Isman, Tbk (Sritex) is the largest textile company in Southeast Asia. The problem in this study is how the financial performance of PT Sri Rejeki Isman Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The purpose of this study is to provide an overview and analyse the performance conditions of PT Sri Rejeki Isman, Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This research is a type of case study research at PT Sri Rejeki Isman, Tbk (Sritex) for the period 2020 - 2023. The type of data used is secondary data, in the form of balance sheet reports and income statements of PT Sri Rejeki Isman, Tbk (Sritex). The results of the liquidity ratio, the average current ratio is 1.93%, indicating a bad condition. The average quick ratio is 1.03%, indicating unfavourable conditions. The average cash ratio is 0.16%, indicating a poor condition. The results of the solvency ratio, the ratio of debt to assets averaged 1.61%, indicating an unfavourable condition. The average debt to equity ratio is 2.37%, indicating poor condition. The results of the activity ratio, the average fixed asset turnover ratio is 1.30 times, indicating an unfavourable condition. The average total asset turnover ratio is 0.60 times, indicating an unfavourable condition. The results of the profitability ratio, the average return on assets ratio is -0.38%, indicating poor condition. Return on equity averaged -0.80%, indicating a poor condition. The average gross profit margin was -0.26%, indicating unfavourable conditions. The average net profit margin was -0.59%, indicating unfavourable conditions

Downloads

Download data is not yet available.

References

Astuti, R., Kartawinata, B. R., Nurhayati, E., Tuhuteru, J., Mulatsih, L. S., Muliyani, A., Siska, A. J., Erziaty, R., Wicaksono, G., Nurmatias, N., Nugroho, H., Sugiarto, D., & Indriani, J. D. (2022). Manajemen keuangan perusahaan (A. Masruroh, Ed.). Widina Bhakti Persada Bandung.

Darminto, D. P. (2019). Analisis laporan keuangan: Konsep dan aplikasi. UPP STIM YKPN.

Dewi, P. N. (2022). Analisis rasio solvabilitas untuk mengukur kinerja keuangan pada perusahaan PT Kimia Farma (Persero) Tbk periode 2018–2020. Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN), 1(3), 210–224. http://repository.unhas.ac.id/id/eprint/17655/

Fahmi, I. (2018). Analisis kinerja keuangan: Panduan bagi akademisi, manajer, dan investor dan menganalisis bisnis dari aspek keuangan. Alfabeta.

Hamid, E. (2021). Analysis of financial ratio in assessing financial performance. International Journal of Education, Information Technology and Others (IJEIT), 4(3), 550–556. https://doi.org/10.5281/zenodo.5535037

Harahap, S. S. (2018). Analisis kritis atas laporan keuangan. Rajawali Pers.

Herawati, E., & Muzakki, K. (2021a). Analisis rasio keuangan untuk menilai kinerja keuangan PT Unilever Indonesia Tbk. Greenomika, 3(1), 36–48. https://doi.org/10.47467/alkharaj.v4i1.488

Herawati, E., & Muzakki, K. (2021b). Analisis rasio keuangan untuk menilai kinerja keuangan PT Unilever Indonesia Tbk. Greenomika, 3(1), 36–48.

Hermawan, A., & Toni, N. (2021). Faktor dominan dalam pengukuran kinerja keuangan perusahaan. Fakultas Ekonomi dan Bisnis Universitas Pasudan. http://repository.unpas.ac.id/50973/1/Full%20Buku%2011%20Cetak.pdf

Hery. (2016). Financial ratio for business.

Hutabarat, F. (2020). Analisis kinerja keuangan perusahaan. Desanta Muliavisitama.

Jirwanto, H., Aqsa, M. A., Agusven, T., Herman, H., & Sulfitri, V. (2024). E-book manajemen keuangan (Satriadi, Ed.). CV Azka Pustaka.

Julviani, A., Nurman, N., Musa, M. I., Sahabuddin, R., & Muhammad, A. F. (2023). Analisis rasio keuangan untuk menilai kinerja keuangan PT Gudang Garam Tbk periode 2017–2021. YUME: Journal of Management, 6(1), 181–190. https://doi.org/10.37531/yum.v6i1.3537

Kasmir. (2019). Analisis laporan keuangan. PT Raja Grafindo Persada.

Maisharoh, T., & Riyanto, S. (2020). Financial statements analysis in measuring financial performance of PT Mayora Indah Tbk, period 2014-2018. Journal of Contemporary Information Technology, Management, and Accounting, 1(2), 63–71.

Margaretha, V. G., Manoppo, W. S., & Pelleng, F. A. (2021). Analisis laporan keuangan untuk mengukur kinerja keuangan PT Ace Hardware Indonesia Tbk periode 2019–2021. Productivity, 2(2), 169–175. https://doi.org/10.56910/gemilang.v3i4.1017

Riesmiyantiningtias, N., & Siagian, A. O. (2020). Analisis laporan keuangan untuk menilai kinerja keuangan perusahaan pada PT Midi Utama Indonesia Tbk. Jurnal AKRAB JUARA, 5(4), 244–254.

Safitri, R. A., Susanti, S. M. W., & Zulfatunisa, S. L. S. P. (2022). Analisis laporan keuangan untuk mengukur kinerja keuangan PT Astra Internasional Tbk. Istithmar: Jurnal Studi Ekonomi Syariah, 6(2), 137–145. https://doi.org/10.30762/istithmar.v6i2.198

Sari, P. N., Reny, A., & Alfian, R. (2023). Analisis laporan keuangan untuk mengukur kinerja keuangan PT Tunas Baru Lampung Tbk. Jurnal Bisnis Darmajaya, 9(1), 41–50. https://doi.org/10.30873/jbd.v9i1.3534

Seto, A. A., Yulianti, M. L., Kusumastuti, R., Astuti, N., Febrianto, H. G., Sukma, P., Fitriana, A. I., Satrio, A. B., Hanani, T., & Hakim, M. Z. (2023). Analisis laporan keuangan (R. Ristiyana, Ed.). PT Global Eksekutif Teknologi.

Siswanto, E. (2021). Manajemen keuangan dasar (E. Siswanto, Ed.). Universitas Negeri Malang.

Soleha, A. R. (2022). Analisis laporan keuangan untuk menilai kinerja keuangan pada PT Kimia Farma Tbk. Jurnal Ecodemica, 6(2), 250–260. https://doi.org/10.22437/jssh.v6i1.20198

Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.

Sugiyono. (2020). Metode penelitian kuantitatif, kualitatif, dan R&D (2nd ed.). Alfabeta.

Sumardi, R., & Suharyono. (2020). Dasar-dasar manajemen keuangan (Suharyono, Ed.). LPU-UNAS.

Yunarni, B. R. T., Sudarta, S., & Ramadhan, J. F. (2021). Analisis rasio keuangan untuk menilai kinerja keuangan PT Indocement Tunggal Prakarsa Tbk periode tahun 2014–2018. Jurnal Ilmiah Mandala Education, 7(1), 244–263. https://doi.org/10.58258/jime.v7i1.1734