ANALISIS RASIO SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN TERHADAP ASET DAN EQUITY PADA PT SYMA BERKAH INDONESIA TAHUN 2022-2023

Debbie Melisa Dewi; Siti Sundari

doi:10.61722/jemba.v1i2.414

Authors

Debbie Melisa Dewi Universitas Pembangunan Nasional “Veteran” Jawa Timur
Siti Sundari Universitas Pembangunan Nasional “Veteran” Jawa Timur

DOI:

https://doi.org/10.61722/jemba.v1i2.414

Keywords:

Analysis; Financial Performance; Financial Statements; Solvency Ratio

Abstract

The problem in this study is the large amount of debt borne by PT Syma Berkah Indonesia and the ability of PT Syma Berkah Indonesia to pay off the debt on assets and equity by comparing the average of the Company. The results of this study use an analysis of the financial performance of PT Syma Berkah Indonesia using solvency ratios, especially using the Debt to Equty Ratio (DER) and Debt to Asset Ratio (DAR) during 2022 and 2023. This research method uses information collection techniques and formulates answers based on facts that have been found in a problem. The research uses a descriptive quantitative research method. The source of data to conduct this research comes from PT Syma Berkah Indonesia's financial statement documents for a period of 2 years, namely 2022 and 2023. From the results of the financial statement research related to the solvency ratio analysis, it shows that in the financial statements achieved by PT Syma Berkah Indonesia with the Debt to Asset Ratio (DAR) and Debt to Equty Ratio (DER) have increased, this needs to be watched out for by the company because with the increase in the Debt to Asset Ratio (DAR) Companies must be cautious in increasing their debt and carefully manage their debt as efficiently as possible to reduce future financial risks and maintain even better financial performance. Meanwhile, the increase in the Debt to Equty Ratio (DER) shows that the company relies on debt to finance its operations and investments, so that the financial risks experienced by PT Syma Berkah Indonesia are also increasing. The condition of PT Syma Berkah Indonesia's financial performance from the perspective of Debt to Equity Ratio (DER) needs to be careful, because the company's debt in 2023 has increased very significantly. With this research, it is hoped that it can help financial management in measuring the extent to which companies can pay off their obligations both in the short and long term. And in the future can make wise and appropriate decisions.

References

Arsita, Yessy. 2021. “Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pt Sentul City, Tbk.” Jurnal Manajemen Pendidikan Dan Ilmu Sosial 2(1):152–67. doi: 10.38035/jmpis.v2i1.436.

Ass, Syamsul Bakhtiar. 2020. “ANALISIS RASIO PROFITABILITAS DAN SOLVABILITAS PADA PT. MAYORA INDAH Tbk.” BRAND Jurnal Ilmiah Manajemen Pemasaran 2(2):195–206.

Islam, Institut Agama, Negeri Ponorogo, and Jalan Puspita Jaya. 2022. ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN UMMA NAFI ATUL YUWITA NUR INDA SARI YUYUN JUWITA LESTARI. Vol. 2.

Nabella, Septa Diana. 2021. “Analisa Laporan Arus Kas Sebagai Alat Untuk Menilai Kinerja Keuangan Perusahaan PT Kimia Farma Tbk.” Jurnal Bening 8(2):306–13. doi: 10.33373/bening.v8i2.3654.

Pongoh, Greyti S. Y., William A. Areros, and Joanne V. Mangindaan. 2019. “Analisis Komparasi Kinerja Keuangan Pada PT. Bank Negara Indonesia (Persero) Tbk Dan PT. Panin Bank Periode 2014-2018.” Jurnal Administrasi Bisnis 9(2):58. doi: 10.35797/jab.9.2.2019.25113.58-69.

Putriani, Afrisah, Elfina Okto Posmaida Damanik, and Johanes Wilfrid Pangihutan Purba. 2022. “Analisis Laporan Arus Kas Untuk Menilai Kinerja Keuangan Pada PT Indofood Sukses Makmur Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020.” EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis 10(S1):185–96. doi: 10.37676/ekombis.v10is1.2021.

Runtuwene, Aditya, Frendy A. O. Pelleng, and Wilfried S. Manoppo. 2019. “Analisis Rasio Solvabilitas Untuk Mengukur Kinerja Keuangan Pada Bank SulutGo.” Jurnal Administrasi Bisnis 9(2):9. doi: 10.35797/jab.9.2.2019.23896.9-18.

Shintia, Novia. 2019. “Analisis Rasio Solvabilitas Untuk Menilai Kinerja Keuangan Terhadap Asset Dan Equity Pada Pt Bank Rakyat Indonesia (Persero) Tbk Periode 2012 - 2015.” At-Tadbir : Jurnal Ilmiah Manajemen 1(1):41–63. doi: 10.31602/atd.v1i1.794.

Sumarlin, Tantik. 2021. Dasar Akuntansi Keuangan.

Sutandi, Sri, Sari Mustika Widyastuti, and Resty Dasryanti Nadhilah. 2022. “Analisis Rasio Solvabilitas Dan Rasio Profitabilitas Dalam Menilai Kinerja Keuangan Pada Perum Bulog Kanwil Sumsel Dan Babel Periode 2018 - 2020.” Jurnal EKOBIS : Kajian Ekonomi Dan Bisnis 6(1):91–102.

Waruwu, Marinu. 2023. “Pendekatan Penelitian Pendidikan: Metode Penelitian Kualitatif, Metode Penelitian Kuantitatif Dan Metode Penelitian Kombinasi (Mixed Method).” Jurnal Pendidikan Tambusai 7(1):2896–2910.

Artikel Jurnal