Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Garuda Daya Pratama Sejahtera (GDPS)

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Published: Jul 1, 2023
DOI: https://doi.org/10.35870/emt.v7i3.1180
Keywords:
Financial Performance Liquidity Ratio Profitability Ratio Leverage Ratio Activity Ratio

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Anggun Preselia
Universitas Bangka Belitung
Anggraeni Yunita
Universitas Bangka Belitung
Julia
Universitas Bangka Belitung

Abstract

The purpose of this study was to evaluate the financial condition of the company and measure the level of liquidity, profitability, solvency, and activity of GDPS. The type of research conducted was quantitative descriptive, and the data source used was the GDPS financial statements for the period 2019-2021. The results of the study showed that PT. GDPS has a good liquidity ratio to pay short-term debts, but cash management needs to be improved. Profitability ratios show that Net Profit Margin and Return on Asset are low but Return on Equity is good. Solvency ratios show high Debt to Asset Ratio and Debt to Equity Ratio values that can increase the risk of debt payment in the future. However, activity ratios show a good ability to utilize assets to achieve company goals.

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How to Cite
Preselia, A., Yunita, A., & Julia. (2023). Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Garuda Daya Pratama Sejahtera (GDPS). Jurnal EMT KITA, 7(3), 665–675. https://doi.org/10.35870/emt.v7i3.1180
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Vol. 7 No. 3 (2023): JULY 2023
Section
Articles
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Author Biographies

Anggun Preselia, Universitas Bangka Belitung

Program Studi Akuntansi, Fakultas Ekonomi, Universitas Bangka Belitung, Provinsi Bangka Belitung, Indonesia

Anggraeni Yunita, Universitas Bangka Belitung

Program Studi Akuntansi, Fakultas Ekonomi, Universitas Bangka Belitung, Provinsi Bangka Belitung, Indonesia

Julia, Universitas Bangka Belitung

Program Studi Akuntansi, Fakultas Ekonomi, Universitas Bangka Belitung, Provinsi Bangka Belitung, Indonesia

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