ANALISIS KINERJA KEUANGAN PADA PT PERKEBUNAN NUSANTARA I REGIONAL 5 SURABAYA PERIODE 2019 - 2023

EKO, ISWAN RUSDIANTO ANALISIS KINERJA KEUANGAN PADA PT PERKEBUNAN NUSANTARA I REGIONAL 5 SURABAYA PERIODE 2019 - 2023. Financial Performance Analysis on PT Perkebunan Nusantara I Regional 5 Surabaya Period 2019 - 2023, 2 (2). pp. 1-12. ISSN 3047-9746

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Abstract

Abstract PT Perkebunan Nusantara I Regional 5 is a company engaged in plantations with main commodities such as rubber, coffee, tea, cocoa, sugar cane, and woods, as well as agro-tourism. In the period of 2019-2023, the company has prepared financial reports that reflect its performance. This study aims to identify and analyze the financial performance of PT Perkebunan Nusantara I Regional 5 Surabaya for the period 2019-2023. The method used is a quantitative descriptive method with financial ratio analysis techniques. The ratio analysis used in this study is the liquidity ratio (current ratio, cash ratio and quick ratio), solvency ratio (DER ratio, DAR ratio and LTDtER ratio), activity ratio (total asset turnover, accounts receivable turnover and inventory turnover) and profitability ratio (GPM, NPM, ROE, ROI and ROA). Based on the liquidity ratio, the company experienced a significant increase in liquidity from 2020-2023. Based on the solvency ratio, the company shows a healthy and stable condition with controlled debt. Based on the activity ratio, the company shows efficiency in managing receivables and inventory, but the use and utilization of assets to generate revenue needs to be improved. On the profitability ratio, the company is classified as not good which can increase the company's losses. In general, the company's performance for the 2019-2023 period is less healthy. In terms of practical implications, the company needs to improve and improve liquidity, increase asset utilization and optimize profitability through operational efficiency and in-depth evaluation of investments and assets owned. Keywords: Financial Performance, Financial Reports, Financial Ratios

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: MANAJEMEN-S2
Depositing User: KARIM BUDIONO
Date Deposited: 19 Jan 2026 04:45
Last Modified: 19 Jan 2026 04:45
URI: http://repo.itsm.ac.id/id/eprint/1597

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