Millatuzzakia, Sonia (2023) ANALISIS KOMPARASI KINERJA KEUANGAN PT JASA RAHARJA PERIODE 2014 – 2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui kondisi kinerja keuangan PT Jasa Raharja sebelum dikeluarkan PMK No. 15-16/2017 Tahun 2014 - 2016 dan sesudah dikeluarkan PMK No.15-16/2017 Tahun 2018 - 2020 melalui Variabel pengukuran Rasio Profitabilitas menggunakan Net Profit Margin (NPM) dan Return On Aset (ROA), serta Variabel pengukuran Rasio Likuiditas menggunakan Current Ratio (CR). Metode yang digunakan adalah metode deskriptif. Analisis yang dilakukan terkait kinerja keuangan perusahaan yang dilihat dari perhitungan rasio profitabilitas yang fokus mengukur Net Profit Margin (NPM) dan Return On Asset (ROA) serta rasio likuiditas yang fokus mengukur Current Ratio (CR). Untuk memperkuat hasil analisis peneliti menggunakan kriteria penilaian berlandaskan pada Peraturan Menteri BUMN No. PER-10/MBU/2014. Populasi dan sampel dalam penelitian ini adalah PT Jasa Raharja. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Peneliti mengambil data sekunder dari laporan keuangan PT Jasa Raharja tahun 2014 – 2016 dan 2018 – 2020 yang diperoleh dari website resmi PT Jasa Raharja. Penelitian ini tidak menggunakan data tahun 2017 sebab PMK No.15-16/2017 diterapkan pada pertengahan tahun. Metode analisis data yaitu menggunakan analisis deskriptif dengan pendekatan kuantitatif. Hasil penelitian membuktikan bahwa, Net Profit Margin (NPM) dan Current Ratio (CR) Sebelum maupun sesudah dikeluarkannya PMK No. 15-16/2017 PT Jasa Raharja sangat baik. Artinya mampu menekan biaya-biaya yang ada di perusahaan dalam menjalankan kegiatan operasionalnya dan mampu mengelola aset lancar dengan baik sehingga mampu pula membayar kewajibannya lancarnya. Namun untuk Return On Aset (ROA) sesudah dikeluarkannya PMK No. 15-16/2017 PT Jasa Raharja tahun 2018-2020 dinilai kurang baik dalam mengelola manajemen perputaran aset dalam menjalankan kegiatan operasional perusahaannya. Hal ini disebabkan oleh penurunan laba sebelum pajak dari tahun 2018 - 2020. This study aims to determine the condition of PT Jasa Raharja's financial performance before the issuance of PMK No. 15-16/2017 2014-2016 and after the issuance of PMK No.15-16/2017 2018-2020 through the Profitability Ratio measurement variable using Net Profit Margin (NPM) and Return On Assets (ROA), as well as the Liquidity Ratio measurement variable using Current Ratio (CR). The method of data analysis is using descriptive analysis with quantitative analysis. The method used is descriptive method. The analysis is carried out regarding the company's financial performance as seen from the calculation of profitability ratios which focus on measuring Net Profit Margin (NPM) and Return On Assets (ROA) as well as liquidity ratios which focus on measuring Current Ratio (CR). To strengthen the results of the analysis, the researchers used assessment criteria based on the Minister of BUMN Regulation No. PER-10/MBU/2014. The population and sample in this study is PT Jasa Raharja. The type of data used in this research is secondary data. Researchers took secondary data from PT Jasa Raharja's financial reports for 2014 – 2016 and 2018 – 2020 which were obtained from the official website of PT Jasa Raharja. This study does not use 2017 data because PMK No.15-16/2017 is implemented in the middle of the year. The data analysis method is using descriptive analysis with a quantitative approach. The results of the study prove that Net Profit Margin (NPM) and Current Ratio (CR) before and after the issuance of PMK No. 15-16/2017 PT Jasa Raharja is very good. This means being able to reduce the costs that exist in the company in carrying out its operational activities and being able to manage current assets properly so that they are also able to pay their obligations smoothly. However, for Return On Assets (ROA) after the issuance of PMK No. 15-16/2017 PT Jasa Raharja in 2018-2020 is considered not good at managing asset turnover management in carrying out its company's operational activities. This was due to a decrease in profit before tax from 2018 - 2020
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Net Profit Margin (NPM), Return On Aset (ROA), Current Rasio (CR) | ||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | SONIA MILLATUZZAKIA | ||||||||
| Date Deposited: | 06 Jan 2023 08:17 | ||||||||
| Last Modified: | 06 Jan 2023 08:17 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9335 |
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