Analisis Laporan Keuangan (Studi Kasus Pada PT. Akbar Indo Makmur Tbk)

Kezia Rachel Andrea Tala; Dwi Faraswati; Dina Puspita Sari; Yudistira Daniel Korompis

Kezia Rachel Andrea Tala Universitas Singaperbangsa Karawang
Dwi Faraswati Universitas Singaperbangsa Karawang
Dina Puspita Sari Universitas Singaperbangsa Karawang
Yudistira Daniel Korompis Universitas Singaperbangsa Karawang

Abstract

The purpose of conducting this research and making a journal is to find out how financial performance is based on financial ratios at PT. AKBAR INDO MAKMUR Tbk in 2022-2023. The ratio used based on the analysis in this research is the Solvency Ratio. The solvency ratio was chosen because of its ability to measure a company's ability to meet short-term and long-term obligations. This research is also descriptive in nature, aiming to provide an overview of a phenomenon based on data collected systematically and accurately. Apart from that, the data taken in this research is the Financial Report of PT. AKBAR INDO MAKMUR Tbk in 2022-2023. For the results of the analysis based on the calculation of the Debt to Asset Ratio at Pt. Akbar Indo Makmur in 2022 will be 46.84%, while for 2023 it will be 53.16%. And for the results of the analysis, based on the calculation of the Debt to Equity Ratio at Pt. Akbar Indo Makmur in 2022 will be 88.12% while in 2023 it will be 113.51%. Debt to Asset Ratio is a ratio that measures the percentage of funds that come from debt. Then the Debt to Equity Ratio is a ratio used to determine the relationship between long-term debt and the amount of own capital that has been provided by the company owner.

Keywords : Financial Report Analysis, Solvency, Debt to Total Ratio, Debt to Equity Ratio.