Analisis Kinerja Keuangan PT. Mira Mirza Thoha Tahun 2019-2021 di Samarinda

Abstract

Riduan, 2022, Faculty of Economics and Business, Department of Accounting, University of August 17, 1945 Samarinda, East Kalimantan. Financial Performance Analysis of PT Mira Mirza Thoha for 2019-2021 in Samarinda.

         Companies need to do financial statement analysis to assess company performance. Companies can compare the company's condition from the previous year to the current year, whether the company is improving or not, and also assess financial performance based on comparative data for each item contained in the financial statements, so that the company can consider decisions to be taken for the coming year according to with the company's performance. The theoretical basis of this research consists of management accounting, ratios, financial performance, financial performance analysis.

         The purpose of this study was to analyze the financial performance of PT Mira Mirza Thoha for the 2019-2021 period in Samarinda, measured by financial ratios namely Liquidity, Solvency, Profitability and Activity. Data collection techniques were carried out using primary data taken from PT Mira Mirza Thoha in Samarinda. The method used was horizontal (dynamic) analysis. The analytical tools used are Ratio and Trend Analysis or tendencies or positions and financial progress of the company expressed in percentages (Trend Percentage Analysis).

         The results showed that as a whole, seen from the performance represented by the ratio analysis, there was a decrease in performance at PT. Mira Mirza Thoha. caused by decreased asset values and debt values. However, there are several ratios that have experienced an increase in 2020-2021, namely the Current Ratio and the Cash Ratio. This increase was due to an addition to the cash position from the sale of heavy equipment and speed boats. This resulted in a decrease in the financial performance of almost all financial ratio analysis measuring tools, although there were several ratios that experienced an increase in financial performance.