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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekbis (Ekonomi & Bisnis)
Meri Anggraeni
Politeknik Piksi Ganesha
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR DALAM PENILAIAN KINERJA KEUANGAN SPBU SAYATI 34-40251 Mira Anggraena; Meri Anggraeni; Resmi Ranti Rosalina
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4752

Abstract

The purpose of thus study is to identify changes in the company's financial condition and operating performance over several periods, provide management insights and projections regarding the growth and decline of the company's financial condition in the future. This research method uses descriptive quantitative method. Four significant figures are used when analyzing the financial statements of the Sayati gas station 34-40251: liquidity ratio, solvency ratio, profitability ratio and activity ratio. Based on our research and analysis of the financial statements for the period 2017 to 2020, the financial performance of the Sayati 34-40251 gas station is liquid and stable because it can fulfill all its obligations, can earn income from all its activities, can use company resources efficiently despite a decline in financial performance. in 2020 due to the spread of Covid 19, but this did not have a negative impact on business operations. Keywords : Ratio Liquidity, Ratio Solvability, Ratio Profitabilitas, Ratio Activity, Financial Report
ULASAN LAPORAN KEUANGAN SEBAGAI DASAR DALAM PENILAIAN KINERJA KEUANGAN SPBU SAYATI 34-40251 BANDUNG Mira Anggraena; Meri Anggraeni
EKBIS (Ekonomi & Bisnis) Vol 10 No 2 (2022): Desember 2022
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.582 KB) | DOI: 10.56689/ekbis.v10i2.700

Abstract

This study aims to identify changes in the company's financial condition and operating performance over several periods, provide management insights and projections regarding the growth and decline of the company's financial condition in the future. This research method uses descriptive quantitative method. Four significant figures are used when analyzing the financial statements of the Sayati gas station 34-40251: liquidity ratio, solvency ratio, profitability ratio and activity ratio. Based on our research and analysis of the financial statements for the period 2017 to 2020, the financial performance of the Sayati 34-40251 gas station is liquid and stable because it can fulfill all its obligations, can earn income from all its activities, can use company resources efficiently despite a decline in financial performance. in 2020 due to the spread of Covid 19, but this did not have a negative impact on business operations.
Co-Authors Mira Anggraena Mira Anggraena Rosalina, Ranti Resmi