Analisis Kinerja Keuangan Pada PT. Suraco Jaya Motor Cabang Daya

Main Article Content

Muhtar Muhtar
Abdul Karim

Abstract

Metode penelitian yang digunakan dalam penelitian ini adalah pendekatan deskriptif Kuantitatif, yaitu suatu proses analisis terhadap variabel mandiri dengan menggunakan rasio, yang meliputi: current ratio, debt to asset ratio, return on investment ratio, rasio pengumpulan piutang dan rasio rata-rata hari penjuaan pesediaan  terhadap kinerja kuangan. PT Suraco Jaya Motor Cabang Daya, ditemukan hasil current ratio yang belum optimal dan rasio pengumpulan piutang, serta rasio hari rata-rata persediaan terjual dari tahun 2021 ke tahun 2022 terjadi trend kenaikan. Standar kebijakan penjualan kredit n/30 yang ditetapkan perusahaan, dan periode penjualan persediaan 60 hari. debt to asset ratio masuk kategori beresiko karena yang dominan dalam pembiayaan perusahaan adalah hutang, dimana. Selama tiga tahun rata-rata rasio debt to asset diatas 50%.  Untuk rasio Return to investment perusahaan belum mampu mengelola asset secara optimal. Efisiensi biaya terutama yang berkaitan dengan pengendalian harga pokok penjualan kenaikannya cenderung tidak konstan sehingga mengakibatkan laba turun.

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How to Cite
Muhtar , M. ., & Karim, A. . (2024). Analisis Kinerja Keuangan Pada PT. Suraco Jaya Motor Cabang Daya. Economics and Digital Business Review, 5(2), 479–490. https://doi.org/10.37531/ecotal.v5i2.1206

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