ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO AKTIVITAS, SOLVABILITAS, LIKUIDITAS, DAN PROFITABILITAS PADA PT SARIMELATI KENCANA TBK. PERIODE 2017 - 2020

Abstract

This study aims to determine and analyze the Financial Performance of PT Sarimelati Kencana Tbk for the 2017 - 2020 in terms of Activity ratios  measured by total asset turnover, Solvability Ratios meansure by debt to equity ratio, liquidity ratios meansure by current ratio, and profitability ratio meansured by gross profit margins

The research method used in this research is library research, which collecting information from books, journals and the internet. The analytical tools used are total asset turnover ratio, debt to equity ratio, current ratio, and gross profit margin.

Financial performance of PT Sarimelati Kencana  Tbk for the 2017-2020 period as measured by total assets turnover has not been optimal because the use of total assets has not been optimal. Whats is meansure by the debt to equity ratio can be said to be quite good. Meansure by the current raito, it was still not optimal due to a decrease in current assets and current liabilities. Meanwhile, what is meansure by gross profi margin can be said to be good, because there has been an increase in sales and gross profit, exc current ratio is still not optimal due to a decrease in the company's current assets and current debt. What is measured by gross profit margin can be said to be quite good, due to an increase in sales and gross profit, except in 2020 the company experienced a loss.