Nasution, Fahrezi (2023) Analisis Kinerja Keuangan Pada Pt. Perkebunan Nusantara V Pekanbaru Provinsi Riau. Other thesis, Universitas Islam Riau.

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Abstract

Analysis of Financial Performance at PT Perkebunan Nusantara V Pekanbaru Riau, Under the Guidance of Mrs. Ilma Satriana Dewi, SP., M.Si. The company's financial performance is the result of many individual decisions made continuously by management to generate profits effectively and efficiently. The purpose of this study was to determine and analyze the financial performance of PT Perkebunan Nusantara V Pekanbaru in terms of liquidity ratio, solvency ratio, activity ratio, profitability ratio for the 2018-2022 period and vertical comparison analysis for the 2021-2022 period. In this research, the method used is literature study, the research place is PT Perkebunan Nusantara V which is located on Rambutan street Pekanbaru. This research was conducted for 6 months starting in January to June 2023. The data used is secondary data. The data analysis used is descriptive qualitative and quantitative methods with financial ratio analysis. The results of this study conclude that the liquidity ratio for the current ratio and quick ratio can be said to be not good and has not been able to pay all current liabilities using the current assets owned by the company While the cash ratio is said to be very good. Based on the solvency ratio, namely debt to total assets and debt to equity ratio, it can be concluded that it is not good and has not been able to pay all of the company's obligations using all of the company's assets and capital. Based on the profitability ratio, it can be concluded that the company's net profit margin and return on assets can be said to be not good and has not been able to generate net income. Meanwhile, gross profit margin and return on equity can be said to be very good. Based on the activity ratio, namely total assets turnover and working capital turnover, it can be concluded that the activity ratio for total assets turnover can be said to be not good and has not been able to manage all company assets consisting of current assets and fixed assets to generate sales and for working capital turnover is said to be very good. Based on the results of the vertical analysis comparison carried out in 2021-2022, it can be concluded that the comparison for the company's liquidity level in 2022 is better than the previous year. The solvency level can be concluded that the comparison for the solvency level in 2022 decreased compared to the previous year. Based on the profitability / profitability of the company, it can be concluded that the comparison in 2021- 2022 for the company's profitability level can be said to be good because the number of percentages has reached industry standards.

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