ANALISIS KINERJA KEUANGAN PT. GOPAS MASA JAYA GASINDO DI HUMBANG HASUNDUTAN, SUMATERA UTARA PERIODE 2020-2021

Abstract

Considering that the Covid-19 pandemic has a very influential impact on every company. The COVID-19 pandemic can be felt starting from the panic buying phenomenon, which can be seen from two economic points of view, namely the demand side and the supply side. The Corona Virus pandemic has affected the stock or availability of 3kg LPG in several regions in Indonesia, including one of PT. Gopas Masa Jaya Gasindo. So that the owner of the company (owner) is important to assess the financial performance of his company and also evaluate the results that have been achieved by the company.

The purpose of this study is to determine the financial performance of PT. Gopas Masa Jaya Gasindo In Humbang Hasundutan, North Sumatra, to compare the increase in 2020-2021, which is based on the liquidity ratio, namely (current ratio, quick ratio, cash ratio), solvency ratio (debt to assets ratio, debt to equity ratio), profitability ratio (return on assets, return on equity).

The results showed that the current ratio decreased by 49%, the quick ratio decreased by 77% and the cash ratio decreased by 43%. The debt to assets ratio increased by 57% and the debt to equity ratio increased by 81%. The return on assets increased by 38% and the return on equity increased by 61%.