ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PERUSAHAN PADA PT. GEMA SUNGAI MUSI ( TAHUN 2019 – 2024 )

Suciyani, Ridha (2025) ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PERUSAHAN PADA PT. GEMA SUNGAI MUSI ( TAHUN 2019 – 2024 ). Other thesis, UNIVERSITAS BINA DARMA.

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Abstract

This study aims to analyze the financial performance of PT. Gema Sungai Musi during the 2019–2024 period using financial ratio analysis, which includes liquidity, solvency, profitability, activity, and rentability ratios, and linking it to the grand theory of stewardship. The research method employed is descriptive quantitative, utilizing secondary data from the company’s financial statements. The results indicate that the liquidity ratios are in a good category, as both the current ratio and quick ratio exceed the minimum standard. The solvency ratio reflects a healthy capital structure with an average Debt to Equity Ratio (DER) of less than 100%. Profitability and rentability ratios demonstrate the company’s ability to generate profits, although fluctuations were observed throughout the study period. Meanwhile, activity ratios show relatively stable efficiency in asset management. In relation to stewardship theory, the financial performance of PT. Gema Sungai Musi illustrates the management’s responsibility in maintaining shareholder trust through effective resource management and a sustainability-oriented approach. Overall, the company’s financial condition can be categorized as healthy, although improvements in asset efficiency and profitability are still needed to strengthen long-term competitiveness.

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