Analisis Rasio Aktivitas Pada PT Bukit Asam Tbk Tahun 2018-2021

Abstract

The main objective of this study is to determine and analyze the financial performance of PT. Bukit Asam Tbk 2018-2021 is measured from Total Assets Turnover, Working Capital Turnover, Fixed Assets Turnover, Inventory Turnover, and Receivable Turnover.

The theoretical basis used is financial management using activity ratios. The analytical tools used in the activity ratio are Receivable Turnover, Inventory Turnover, Working Capital Turnover, Fixed Assets Turnover, Total Assets Turnover.

Based on the results of the analysis of financial performance at PT. Bukit Asam Tbk, it is produced that first: Total Asset Turnover in 2018-2021 experienced a decline when viewed from the base year, namely 2018 as the comparative year. Working Capital Turnover in 2018-2021 increased when viewed from the base year, namely 2018 as the comparative year. Fixed Assets Turnover for 2018-2021 experienced a decline when viewed from the base year, namely 2018 as the comparative year. Inventory Turnover in 2018-2021 increased when viewed from the base year, namely 2018 as the comparison year. Receivable Turnover in 2018-2021 increased when viewed from the base year, namely 2018 as the comparative year.