PENILAIAN KINERJA KEUANGAN BERDASARKAN NET PROFIT MARGIN, CURRENT RASIO, TOTAL ASSET TURNOVER, DAN INVENTORY TURNOVER

Sri Handayani, Muhammad Alwi

Abstract


Purpose– This research was conducted at PT Acset Indonusa Tbk which is a construction and contractor company with specialists in the fields of foundations, structures, civil infrastructure. The purpose of this study is to find out how well the financial performance of PT Acset Indonusa Tbk in terms of Current Ratio, Net Profit Margin, Total Asset Turn over, and Inventory Turnover

 

Design/methodology– Using descriptive research methods with a quantitative approach where research This study uses financial reports in the form of a list of tables in the form of a balance sheet (statement of financial position) in the form of total assets, current assets, and short-term liabilities and financial statements in the form of an income statement in the form of operating income, profit for the year, and total net income.

 

Findings - The results showed that the company's current ratio value was below the industry standard so that it did not have a good effect on the company's financial performance. This is because the profit generated by the company has decreased significantly. The value of the company's net profit margin is below industry standards, so it can be concluded that the company's financial performance is not good, this is caused by companies that are less able to minimize the company's expenses. The value of the company's Total Asset Turnover is also below the industry standard which indicates that the company's performance is not good, this is caused by the company's inability to manage its assets, so that the amount of operating income generated by the company is small. The company's Inventory Turnover value is above the industry standard which indicates that the company's financial performance in terms of its inventory is more efficient, but the numbers in this ratio show a number that is too high. This is because the value of the cost of revenue owned by PT Acset Indonusa Tbk is higher while the inventory owned low company


Keywords


Kinerja Keuangan, Net Profir Margin, Current Ratio, Total Asset Turnover, Inventory Turn Over

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DOI: https://doi.org/10.32502/mti.v8i1.5068

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