ANALISIS KINERJA KEUANGAN PADA PT MEX BERLIAN DIRGANTARA CABANG SAMARINDA

Abstract

Mardiana (2021) “Financial Performance Analysis at PT Mex Berlian Dirgantara Samarinda Branch, Samarinda City Expeditionary Company under the guidance of Mrs. Elfreda Aplonia Lau as supervisor I and Sarwo Eddy Wibowo as supervisor II.

The financial performance of PT Mex Berlian Dirgantara's expedition is only evaluated based on financial statements without using financial ratios to know for sure whether there is an improvement in the level of efficiency or not. The  aim of this research is to find out whether the financial performance with the ratio of liquidity, solvency and profitability at PT Mex Berlian Dirgantara Samarinda Branch, Samarinda City regional expedition company in 2017-2019 is optimal.

The basic theory used is financial management with analysis tools Liquidity Ratio (Current Ratio, Cash Ratio), Solvency Ratio (Debt to Asset Ratio, Debt to Equity Ratio) and (Return On Assets, Return On Equity.

The results show that the financial performance of PT Mex Berlian Dirgantara Samarinda Branch has decreased in terms of the ratio (Current Ratio, Cash Ratio) in 2017-2019, in terms of the ratio (Debt to Asset Ratio, Debt to Equity Ratio) in 2017-2018 has increased while (Debt to Asset Ratio, Debt to Equity Ratio) in 2018-2019 has decreased, in terms of the ratio (Return On Asset, Return On Equity) in 2017-2018 has decreased while (Return On Asset, Return On Equity) in 2018-2019 has increased, it can be concluded that the overall financial performance of the company PT Mex Berlian Dirgantara Samarinda Branch is still not good