ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO PROFITABILITAS PADA PT. NUSANTARA JAYA CHEMICALS PERIODE 2018 - 2021

Abstract

  Analysis of Financial Performance in View of Profitability Ratios at PT Nusantara Jaya Chemicals for the 2018-2020 period under the guidance of Mrs. Mardiana as supervisor I and Mrs. Mita Sonaria as supervisor II

The purpose of this study was to determine whether the financial performance at PT. Nusantara Jaya Chemicals in 2018-2020 in terms of profitability ratios with indicators of Return On Assets, Return On Equity, and Net Profit Margin.

The theoretical basis of this study consists of management accounting, financial statements, profitability ratios. Data collection techniques were carried out using secondary data taken from financial report data at PT Nusantara Jaya Chemicals. The analytical tool in this study is to use profitability ratio analysis with indicators Return On Assets, Return On Equity, Net Profit Margin.

The results of this study can be concluded that PT Nusantara Jaya Chemicals, seen from the Return On Assets ratio, experienced a decrease due to a decrease in net income followed by a decrease in assets and an increase in shipping costs. Then the conclusion from the calculation of Return On Equity at PT Nusantara Jaya Chemicals, has decreased due to a decrease in net income followed by an increase in current assets and an increase in trade receivables in the 2018-2019 period. And the results of the Net Profit Margin at PT Nusantara Jaya Chemicals, have decreased, this is due to a decrease in net profit every year which is followed by a decrease in sales.